rs-title-47•Title 47 — Revenue and Taxation
# Title 47 — Revenue and Taxation
## **Title 47** Revenue and Taxation
### **SUBTITLE I** PRELIMINARY AND GENERAL PROVISIONS
#### **CHAPTER 1** GENERAL PROVISIONS
##### **§ 47:1** Delegation of power and duties to deputies {#sec-47-1 omnilex-key=us-la-statutes--rs-title-47--47:1}
Whenever a power is granted to, or a duty imposed on, any person, board, or
commission by any provision of this Title, such power may be exercised or such duty may
be performed by any deputy or person authorized by the person, board, or commission to
whom the power is granted or on whom the duty is imposed, unless it is expressly provided
that the power or duty shall be exercised or performed only by the person, board, or
commission to whom the power is granted or on whom the duty is imposed.
Acts 1997, No. 660, §1; Acts 2019, No. 404, §1, eff. July 1, 2020.
NOTE: See Acts 2018, No. 612 and Acts 2019, No. 404 providing for the effects of
the conversion of certain dedicated funds to special statutorily dedicated fund
accounts.
##### **§ 47:2** General definitions {#sec-47-2 omnilex-key=us-la-statutes--rs-title-47--47:2}
For the purposes of this Title, unless the context clearly otherwise
requires or unless otherwise defined in specific portions of this Title, the
following words and phrases shall have the respective meanings ascribed to
them in this Section:
(1) "Oath" includes affirmation.
(2) "Person" includes any natural person, firm, partnership, association,
corporation, company, syndicate, estate, trust, business trust, or organization
of any kind.
(3) "Signature" or "subscription" includes a mark in the case of a
person who cannot sign his name, provided the mark is made in the presence
of two subscribing witnesses.
(4) "Taxpayer" means any person liable to pay a tax or file a return
under any provision in which the word "taxpayer" appears, regardless of
whether such person has paid any tax or filed the required return.
(5) "Finally resolved and settled in accordance with law" as this phrase
was used in Article XIX, Section 19, of the Louisiana Constitution of 1921 and
as this phrase is used in Article XIV, Section 11 of the Louisiana Constitution
of 1974, entitled "Prescription; Tidelands Taxes", means the day on which all
litigation between the United States and the state of Louisiana described by the
United States Supreme Court as, "United States versus Louisiana, Number 9
Original," concerning all areas in dispute has been finally resolved and settled
in accordance with law, and does not refer to any partial or piecemeal
resolution or settlement between the United States and the state of Louisiana.
When used in Chapter 17 or 18 of Subtitle II of this Title, "taxpayer"
means any person liable to pay a tax or file a return under any provisions of
Subtitle II of this Title, regardless of whether such person has paid any tax or
filed the required return.
*Amended by Acts 1975, No. 383, §1.*
##### **§ 47:3** Suits for taxes by other states; jurisdiction of courts {#sec-47-3 omnilex-key=us-la-statutes--rs-title-47--47:3}
The district courts of the State of Louisiana, including the civil district court for the parish of Orleans, and the appellate courts of this state are hereby authorized and empowered to entertain suits brought by any state of the United States or the political subdivisions thereof, and in such suits to recognize, apply and enforce the tax laws of such states and subdivisions, provided the courts of such other state are empowered to entertain and adjudicate in like manner any suits brought by the State of Louisiana or its political subdivisions for taxes.
*Acts 1950, No. 19, §1.*
##### **§ 47:4** Same; authority of foreign officials to sue {#sec-47-4 omnilex-key=us-la-statutes--rs-title-47--47:4}
A certificate of the Secretary of State of the other state that a certain official has the authority to collect the taxes in issue shall be conclusive proof of that authority and of his authority to bring a suit for such taxes in his official capacity.
*Acts 1950, No. 19, §2.*
##### **§ 47:5** Authority of domestic officials to sue {#sec-47-5 omnilex-key=us-la-statutes--rs-title-47--47:5}
Each official of the State of Louisiana and of each political subdivision of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.
*Acts 1950, No. 19, §3.*
##### **§ 47:6** Definitions {#sec-47-6 omnilex-key=us-la-statutes--rs-title-47--47:6}
The term "tax" or "taxes" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.
*Acts 1950, No. 19, §4.*
##### **§ 47:7** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-7 omnilex-key=us-la-statutes--rs-title-47--47:7}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:8** Taxation of state banking corporations and shareholders {#sec-47-8 omnilex-key=us-la-statutes--rs-title-47--47:8}
Banking corporations organized under the laws of Louisiana and other corporations whose income is derived solely from banking corporations and from securities exempt from taxation by the State of Louisiana and shareholders of such banking corporations shall be subject to the payment of all taxes of the State of Louisiana and any subdivision thereof in the same manner as national banking corporations doing business in Louisiana and their shareholders are taxed by the State of Louisiana and any subdivision thereof under the laws and regulations of the United States of America and the State of Louisiana, and in no other manner.
*Acts 1966, No. 445, §1.*
##### **§ 47:9** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-9 omnilex-key=us-la-statutes--rs-title-47--47:9}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:10** Chain store tax; imposition; authority of parishes and municipalities to collect {#sec-47-10 omnilex-key=us-la-statutes--rs-title-47--47:10}
A. Because of the advantages accruing from the operation of multiple stores wherever situated and because of the basic difference inherent in such character of operations, all parishes and incorporated municipalities are hereby authorized by ordinance to levy an annual license tax for the year 1976 and for each subsequent year upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store or stores within their respective boundaries, where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store.
The license herein authorized shall be in addition to ad valorem taxes and any other licenses prescribed or authorized under laws of this state, provided however that no parish shall impose or collect a chain store tax within any municipality.
B. The license tax for the business described in this Section levied upon the store or stores operated within any parish or municipality shall be based on the number of stores or merchandise establishments included under the same general management, supervision, ownership and control, whether within the levying parish or municipality or not and whether within this state or not; the maximum license for each store or establishment shall be as follows:
No. of Stores in Group
at least
but not more than
License
2
10
$ 10
11
35
15
36
50
20
51
75
25
76
100
30
101
125
50
126
150
100
151
175
150
176
200
200
201
225
250
226
250
300
251
275
350
276
300
400
301
400
450
401
500
500
501 and over
550
The tax for any store opened after June 30 of any year shall not exceed one-half of the annual amount.
C. A parish or municipality levying a chain store tax authorized herein may provide exemption from the tax provided all stores within the parish or municipality dealing in the same commodity or merchandise are exempted from the tax.
D. Every person engaged in business in a parish or municipality levying a chain store tax authorized by this Section shall, on or before the first day of February of each year render to the authorized parish or municipal authority a report containing a true and complete statement showing the number of stores or establishments operated or maintained in the parish or municipality, and the name, location and street address of each store, the total number of such stores whether in this state or not, as of the report date, and such other information as may be required by the taxing authority. Whenever a new store is opened which was not included in the above mentioned report, a supplemental report setting forth the required information shall be filed prior to the expiration of thirty days after the date of opening.
E. Payment of licenses authorized and levied under this Section shall accompany the report required by the above paragraph and shall become delinquent if not paid when due. Interest and penalties shall be assessed and collected together with all taxes due in the same manner as other taxes due the parish or municipality.
A separate license shall be issued by the taxing authority for each store for which the tax has been paid as above provided, and it shall be the duty of the licensee to post the license in a conspicuous place in each store.
*Added by Acts 1974, No. 706, §2. Amended by Acts 1975, No. 487, §§1 to 6, eff. Jan. 1, 1976.*
##### **§ 47:11** Tax credit for electric and natural gas service {#sec-47-11 omnilex-key=us-la-statutes--rs-title-47--47:11}
A. Recognizing that the state of Louisiana must depend upon natural gas produced in the federal domain of the outer continental shelf as a supplement to its declining domestic supply, and recognizing that this natural gas is regulated exclusively by agencies of the federal government and is therefore outside of the regulatory jurisdiction of the state of Louisiana, and that the necessarily higher transportation and marketing costs for such natural gas results in higher fuel costs for utilities and industries within the state dependent thereon, the following tax credits, being deemed fair and in the best interest of the state, are hereby authorized.
B. Every electric generating plant and natural gas distribution service municipally owned or regulated, or regulated by the Louisiana Public Service Commission and every direct purchaser of natural gas from the owner of the natural gas, other than an owner of natural gas regulated by a municipality or the state, for consumption only by such purchaser, shall be allowed a direct tax credit against any tax or combination of taxes, other than severance taxes, owed to the state, upon showing that fuel costs for electricity generation or natural gas distribution or consumption have increased as a direct result of increases in transportation and marketing costs of natural gas delivered from the federal domain of the outer continental shelf and upon which such entities are dependent for a portion of their supply. Increased transportation and marketing costs shall not include increases in wellhead prices or increases attributable to inflation factors. In the event that the increase in fuel costs exceeds the tax or combination of taxes owed to the state, every such electric generating plant, natural gas distribution service or other affected purchaser shall be issued tax warrants in amounts not to exceed in the aggregate the difference between the increase in the fuel costs and the tax or taxes owed to the state, which tax warrants may be used in the payment of any tax or combination of taxes owed to any parish, municipality, political subdivision or other taxing authority of the state. Tax credits and warrants shall be issued annually hereunder and shall not exceed two million dollars in the aggregate. No electric generating plant, natural gas distribution service, or other affected purchaser shall be issued tax credits or warrants totaling less than two hundred fifty dollars annually, except that increased costs totaling less than the minimum credit established herein may be carried forward and accumulated for three years from the year in which the increased costs occur in order that the applicant may utilize the tax credit authorized herein prior to the end of the prescriptive period otherwise set forth in this Title. In the event that total increased fuel costs exceed two million dollars in the aggregate, the Secretary of the Department of Revenue shall issue tax credits and warrants based on a formula to be fixed by regulation which shall insure each qualifying applicant a proportionate share of the maximum tax credits established herein.
C. The secretary of the Department of Revenue shall promulgate rules providing for the determination of the amount of any tax credit or tax warrant provided for herein and for administration of the provisions of this Section.
D. The state shall have a right of recovery of tax credits granted pursuant to this Section in the event that increased transportation and marketing costs for which credits are granted hereunder are reimbursed or refunded for any reason to any entity receiving the credit.
*Added by Acts 1978, No. 599, §1, eff. July 1, 1979. Acts 1997, No. 658, §2.*
##### **§ 47:12** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-12 omnilex-key=us-la-statutes--rs-title-47--47:12}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:13** Renewal of tax exemption certificates {#sec-47-13 omnilex-key=us-la-statutes--rs-title-47--47:13}
A. Direct payment numbers. Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer under the provisions of R.S. 47:303.1 shall be renewed as provided in this Section without his having to reapply for the certificate unless the Department of Revenue determines that the taxpayer is no longer qualified for the exemption. However, the Department of Revenue may suspend a taxpayer's direct payment number certificate if the taxpayer has not met the requirements of R.S. 47:303.1(B) or has become delinquent in the taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.
B. Sale for resale. Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer defined as a dealer under the provisions of R.S. 47:301(4) and who makes purchases of tangible personal property for resale as provided for in R.S. 47:301(10)(a)(i) or sales of services for resale as provided for in R.S. 47:301(10)(a)(ii) shall be renewed as provided for in this Section without his having to reapply for the exemption certificate unless the Department of Revenue determines the taxpayer is no longer qualified for the exemption. However, the Department of Revenue may suspend a taxpayer's resale certificate if the taxpayer no longer qualifies as a dealer under R.S. 47:301(4) or has become delinquent in the taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.
C. Purchases of manufacturing, machinery, and equipment. Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer pursuant to R.S. 47:301(3)(i)(i), (13)(k)(i), and (28)(a) shall be renewed as provided in this Section without his having to reapply for the exemption certificate unless the Department of Revenue determines that the taxpayer is no longer qualified for the exemption. However, the Department of Revenue may suspend a taxpayer's exemption certificate if the taxpayer no longer qualifies as a manufacturer under R.S. 47:301(3)(i)(i), (13)(k)(i), or (28)(a), or if the taxpayer has become delinquent in the taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.
D. Renewals. Automatic renewals of the sales tax exemption certificates in Subsections A, B, and C of this Section may be for a period of up to three years. The Department of Revenue shall notify a qualifying taxpayer of its determination as to whether the certificate will be automatically renewed pursuant to this Section or whether the taxpayer is denied renewal and must reapply. A taxpayer who is denied renewal of a sales tax exemption certificate may reapply for the certificate to the Department of Revenue. The Department of Revenue shall promulgate rules and regulations regarding its criteria for determining a taxpayer's ability to renew a sales tax exemption certificate without the necessity of reapplying as it relates to the exemption certificates in Subsections A, B, and C of this Section.
*Acts 2013, No. 93, §1, eff. Jan. 1, 2014.*
#### **CHAPTER 2** TAXPAYER'S BILL OF RIGHTS; TAXES COLLECTED AND ADMINISTERED BY THE DEPARTMENT OF REVENUE
##### **§ 47:15** Taxpayer's Bill of Rights {#sec-47-15 omnilex-key=us-la-statutes--rs-title-47--47:15}
There is hereby established a Taxpayer's Bill of Rights to guarantee that the rights,
privacy, and property of Louisiana taxpayers are safeguarded and protected during tax
assessment, collection, and enforcement processes administered under the tax laws of this
state. This Taxpayer's Bill of Rights consists of a statement, in nontechnical terms, of the
rights and obligations of the Department of Revenue and taxpayers. The rights afforded
taxpayers to assure that their privacy and property are safeguarded and protected during tax
assessment and collection are available only insofar as they are implemented in accordance
with the Constitution of Louisiana and Louisiana Revised Statutes of 1950 or the
administrative rules of the Department of Revenue. The rights assured Louisiana taxpayers
are:
(1) The right to be treated fairly, courteously, and with respect.
(2) The right to have all tax forms, instructions, and information written in plain
English.
(3) The right to prompt and accurate answers to their questions in accordance with
Department of Revenue Policy and Procedure Memorandum Administrative No. 10.14.
(4) The right to ask for and receive assistance in complying with the tax laws, rules,
and regulations of Louisiana.
(5) The right to strict confidentiality of their tax records in accordance with R.S.
47:1508.
(6) The right to review and receive a copy of their tax records in accordance with
R.S. 47:1508(B)(1) and R.S. 44:31 et seq.
(7) The right to be free from harassment in audits and collection activities.
(8) The right to be served by employees who are not paid or promoted based on the
amount of tax dollars billed or collected.
(9) The right to receive a refund, in some cases with interest, for any taxes overpaid
so long as the refund claim is timely filed in accordance with Article VII, Section 16 of the
Constitution of Louisiana and the laws of the state, including R.S. 47:1580, 1621(A), 1623,
and 2451.
(10) The right to be notified before their records are audited and to receive
information about the estimated time, scope, and extent of the audit, unless the Department
of Revenue determines that the taxpayer is likely to remove the assets from the jurisdiction
of the state.
(11) The right to request a meeting with the auditor to discuss the auditor's proposed
assessment of tax due if they do not agree with the auditor's findings in accordance with R.S.
47:1563.
(12) The right to request that any assessment of taxes due, including penalty and
interest, be reviewed at the management level of the Department of Revenue in accordance
with R.S. 47:1563.
(13) The right to represent themselves or to authorize another person to represent or
accompany them when dealing with the Department of Revenue.
(14) The right to a hearing in order to dispute an assessment of taxes, interest, and
penalties by timely filing an appeal with the Board of Tax Appeals as provided by law. A
taxpayer shall not be required to pay the disputed tax, interest, and penalties in order to
exercise this right.
(15) The right to a formal hearing in order to contest the assessment of taxes,
interest, and penalties by timely filing suit with the appropriate state district court. The
assessment must be paid in full under protest in order to exercise this right in accordance
with R.S. 47:1576.
(16) The right to ask the Department of Revenue to consider an installment payment
agreement plan in accordance with the provisions of R.S. 47:1576.2 and rules and regulations
promulgated in accordance with the Administrative Procedure Act, for taxes, interest, and
penalties due. If a taxpayer qualifies for an installment payment agreement, no further
collection action will be taken as long as the taxpayer complies with the installment payment
agreement.
(17) The right to a prompt release of a lien upon payment of all taxes, penalty,
interest, and filing fees due in accordance with R.S. 47:1578.
(18) The right to have all other collection methods exhausted before the taxpayer's
assets are seized, unless the Department of Revenue determines that the taxpayer is likely to
remove the assets from the jurisdiction of the state.
(19) The right to have a public hearing on all proposed Department of Revenue
administrative regulations adopted under the Louisiana Administrative Procedure Act, R.S.
49:950 et seq.
(20) The right to complain and to be heard.
*Acts 1998, 1st Ex. Sess., No. 136, §1, eff. May 5, 1998; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 130, §1, eff. July 1, 2015.*
### **SUBTITLE II** PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
#### **CHAPTER 1** INCOME TAX
#### **PART I** GENERAL PROVISIONS
#### **SUBPART A** INTRODUCTORY PROVISIONS
##### **§ 47:21** Application of Chapter {#sec-47-21 omnilex-key=us-la-statutes--rs-title-47--47:21}
The provisions of this Chapter shall apply only to taxable years
beginning after December 31, 1949. Income taxes for taxable years beginning
prior to January 1, 1950, shall not be affected by the provisions of this Chapter,
but shall remain subject to the applicable provisions of Act 21 of 1934, as
amended.
##### **§ 47:22** Special classes of taxpayers {#sec-47-22 omnilex-key=us-la-statutes--rs-title-47--47:22}
The application of the general provisions of Part I, and Subparts A and
B of Part II of this Subtitle to each of the following special classes of
taxpayers, shall be subject to the exceptions and additional provisions found
in Part II of this Subtitle applicable to such class, as follows:
(1) Estates and trusts and the beneficiaries thereof, Subpart C of Part
II.
(2) Members of partnerships, Subpart D of Part II.
(3) Insurance companies, Subpart E of Part II.
(4) Foreign corporations, Subpart G of Part II.
#### **SUBPART B** TAX LEVY; RATES OF TAX
##### **§ 47:31** Individuals, corporations, and trusts subject to tax {#sec-47-31 omnilex-key=us-la-statutes--rs-title-47--47:31}
There shall be levied, collected, and paid for each taxable year a tax upon the net
income of residents and nonresidents, estates, trusts, and corporations, as hereinafter
provided.
(1) Resident individuals. Every person residing within the state, or the personal
representative in the event of death, shall pay a tax on net income from whatever source
derived, except as hereinafter exempted.
Every natural person domiciled in the state, and every other natural person who
maintains a permanent place of abode within the state or who spends in the aggregate more
than six months of the taxable year within the state, shall be deemed to be a resident of this
state for the purpose of determining liability for income taxes under this Chapter.
(2) Nonresident individuals. Every nonresident shall pay a tax upon such net income
as is derived from property located, or from services rendered, or from business transacted
within the state, or from sources within the state, except as hereinafter exempted.
(3) Corporations. Corporations shall be taxed on net income from sources within the
state, as hereinafter set out.
(4) Domestic real estate investment trusts. Trusts shall be taxed on net income from
whatever source derived, except as otherwise exempted.
(5) Foreign real estate investment trusts. Foreign real estate investment trusts shall
be taxed on net income from sources within the state, as hereinafter set out.
(6) For state income tax purposes, capital construction funds, created in accordance
with 46 U.S.C. App. 1177 and 26 U.S.C. 7518, and all related items of income, gain,
deduction, loss, credit, adjustment, and basis shall be taxed in the same manner as those
items are taxed pursuant to 26 U.S.C. 7518 and applicable federal regulations.
*Amended by Acts 1962, No. 315, §1; Acts 1968, No. 106, §1; Acts 2025, No. 498, §5, eff. Jan 1, 2026.*
##### **§ 47:32** Rates of tax {#sec-47-32 omnilex-key=us-la-statutes--rs-title-47--47:32}
A. On individuals. The tax to be assessed, levied, collected, and paid upon the
taxable income of an individual shall be computed at the rate of three percent on net income.
B. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. On corporations. The tax to be assessed, levied, collected, and paid upon the
taxable income of every corporation shall be computed at the rates provided for in R.S.
47:287.12.
*Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §2; Acts 1969, No. 124, §1; Acts 1977, 1st Ex. Sess. No. 2, §1; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2008, No. 396, §1, eff. June 22, 2008; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2021, No. 396, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024.*
##### **§ 47:32.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-32.1 omnilex-key=us-la-statutes--rs-title-47--47:32.1}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:33** Credit for taxes paid in other states {#sec-47-33 omnilex-key=us-la-statutes--rs-title-47--47:33}
Subject to the following conditions, resident individuals shall be allowed a credit
against the taxes imposed by this Chapter for net income taxes imposed by and paid to
another state on income taxable under this Chapter, provided that:
(1) The credit shall be allowed only for taxes paid to the other state on income which
is taxable under its law irrespective of the residence or domicile of the recipient.
(2) If accrued taxes when paid differ from the amounts claimed as credits by the
taxpayer, or if any tax paid is refunded in whole or in part, the taxpayer shall notify the
secretary who shall redetermine the amount of the tax for the year or years affected, and the
amount of tax due upon such redetermination, if any, shall be paid by the taxpayer upon
notice and demand by the secretary, or the amount of tax overpaid, if any, shall be credited
or refunded to the taxpayer in accordance with the provisions of R.S. 47:261 et seq. In the
case of such tax accrued but not paid, the secretary as a condition precedent to the allowance
of this credit may require the taxpayer to give a bond with sureties approved by the secretary
in such sum as the secretary may require, conditioned upon the payment by the taxpayer of
any amount of tax found due upon any such redetermination, and the bonds herein prescribed
shall contain such further conditions as the secretary may require.
(3) The credits provided for in this Section shall be allowed only for the same taxable
period as that for which the tax liability to the other state arose, irrespective of the method
of accounting employed by the taxpayer. No deduction shall be allowed under R.S. 47:55
for any net income taxes paid to another state if any portion of such tax has been claimed as
a credit under this Section.
(4)(a) The credit shall be limited to the amount of Louisiana income tax that would
have been imposed if the income earned in the other state had been earned in Louisiana.
(b) The credit shall not be allowed for tax paid on income that is not subject to tax
in Louisiana. The amount of the credit shall not exceed the ratio which shall be determined
by multiplying the taxpayer's Louisiana income tax liability before consideration of any
credit described in this Section by a fraction, the numerator of which is the taxpayer's
Louisiana tax table income attributable to other states to which net income taxes were paid
by a resident individual, and the denominator of which is total Louisiana tax table income.
(5) The credit shall not be allowed for income taxes paid to a state that allows a
nonresident a credit against the income taxes imposed by that state for taxes paid or payable
to the state of residence.
(6)(a) For taxes paid on or after January 1, 2018, an individual partner, member, or
shareholder that pays another state's entity-level tax that is based solely upon net income
included in the entity's federal taxable income without any capital component shall be
allowed a deduction equal to their proportionate share of the entity-level tax paid.
(b) The deduction pursuant to this Paragraph shall be allowed only to the extent that
the proportionate share of the related income on the tax paid to the other state is included in
the calculation of Louisiana taxable income that is reported on the Louisiana return of the
individual partner or member.
(c) The deduction authorized pursuant to the provisions of this Paragraph shall be
in lieu of and not in addition to the credit authorized in this Section.
Amended by Acts 1950, No. 445, §1; Acts 1958, No. 169, §2; Acts 1968, No. 106,
§3; Acts 1998, No. 53, §, eff. Aug. 15, 1998; Acts 2015, No. 109, §1, eff. July 1, 2015; §2,
eff. July 1, 2018; Acts 2018, 2^nd^ Ex. Sess., No. 6, §§1, 2, eff. June 12, 2018; Acts 2023, No.
413, §§1, 2, eff. June 15, 2023.
NOTE: THE PROVISIONS OF ACT NO. 53 OF THE 1998 R.S., WHICH
PROVIDE THAT A CREDIT FOR INCOME TAXES, IMPOSED BY AND PAID
TO ANOTHER STATE ON INCOME DERIVED FROM PROPERTY IS
AVAILABLE IN THE TAXABLE YEAR IN WHICH THE TAXES ARE
ACTUALLY PAID, SHALL BE EFFECTIVE UNTIL JULY 1, 2000.
NOTE: See Acts 2015, No. 109, §4, re: applicability.
##### **§ 47:34** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-34 omnilex-key=us-la-statutes--rs-title-47--47:34}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:35** Neighborhood assistance tax credit {#sec-47-35 omnilex-key=us-la-statutes--rs-title-47--47:35}
A. The following words and phrases used in this Section, unless a different meaning
is plainly required by the context, shall have the following meanings:
(1) "Business firm" means any business entity authorized to do business in the state
of Louisiana and subject to the state corporate income tax imposed by the provisions of Title
47.
(2) "Community services" means any type of counseling and advice, emergency
assistance, or medical care furnished to individuals or groups in the state of Louisiana.
(3) "Crime prevention" means any activity which aids in the reduction of crime in
the state of Louisiana.
(4) "Education" means any type of scholastic instruction or scholarship assistance
to an individual who resides in the state of Louisiana that enables him to prepare himself for
better opportunities.
(5) "Job training" means any type of instruction to an individual who resides in the
state of Louisiana that enables him to acquire vocational skills so that he can become
employable or be able to seek a higher grade of employment.
(6) "Neighborhood assistance" means furnishing financial assistance, labor, material,
or technical advice to aid in the physical improvement or rehabilitation of any part or all of
a neighborhood area.
(7) "Neighborhood organization" means any organization performing community
services in the state of Louisiana and which is
(a) Determined by the Internal Revenue Service to be exempt from income taxation
under the provisions of the Internal Revenue Code, or
(b) Incorporated in the state of Louisiana as a nonprofit corporation under the
provisions of R.S. 12:201 et seq., or
(c) Designated as a community development corporation by the United States
government under the provisions of Title VII of the Economic Opportunity Act of 1964.
(8) "Neighborhood" means a specific geographic area, urban, inter-urban, suburban,
or rural as certified by the Division of Community Development of the Department of
Consumer Affairs regulation and licensing, which is experiencing problems endangering its
existence as a viable and stable neighborhood.
B. Any business firm engaged in the activities of providing neighborhood assistance,
job training, education for individuals, community services, or crime prevention in the state
of Louisiana shall receive a tax credit as provided in Subsection C if the commissioner of
administration annually approves the proposal of the business firm; except that, no proposal
shall be approved which does not have the endorsement of the agency of local government
within the area in which the business firm is engaging in such activities, which has adopted
an overall community or neighborhood development plan, that the proposal is consistent with
such plan. The proposal shall set forth the program to be conducted, the neighborhood area
to be served, why the program is needed, the estimated amount to be invested in the program
and the plans for implementing the program. If, in the opinion of the commissioner of
administration, a business firm's investment can more consistently be made through
contributions to a neighborhood organization as defined in Subdivision (7) of Subsection A,
tax credits may be allowed as provided in Subsection C. The commissioner of
administration is hereby authorized to promulgate rules and regulations for establishing
criteria for evaluating such proposals by business firms for approval or disapproval and for
establishing priorities for approval or disapproval of such proposals by business firms with
the assistance and approval of the secretary of the Department of Revenue. The total amount
of tax credit granted for programs approved by the commissioner of administration for each
fiscal year shall not exceed one percent of the total amount of state corporate income tax as
collected in the prior fiscal year.
C. The division of administration shall grant a tax credit against the state corporate
income tax liability. A tax credit of up to fifty percent of the actual amount contributed may
be allowed for investment in programs approved by the commissioner of administration.
Such credit for any corporation shall not exceed one hundred eighty thousand dollars
annually. No tax credit shall be granted to any bank, bank and trust company, insurance
company, trust company, national bank, savings association, or building and loan association
for activities that are a part of its normal course of business. Any tax credit not used in the
period the investment was made may be carried over for the next five succeeding taxable
periods until the full credit has been allowed.
D. The decision of the commissioner of administration to approve or disapprove a
proposal pursuant to this Section shall be in writing, and if he approves the proposal, he shall
state the maximum credit allowable to the business firm. A copy of the decision of the
commissioner of administration shall be transmitted to the governor and to the secretary of
the Department of Revenue.
*Added by Acts 1982, No. 653, §1, eff. July 22, 1982; Acts 1988, No. 625, §4; Acts 1997, No. 658, §2; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.*
##### **§ 47:36** Terminated by terms of Acts 1982, No. 781, §2. {#sec-47-36 omnilex-key=us-la-statutes--rs-title-47--47:36}
##### **§ 47:37** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-37 omnilex-key=us-la-statutes--rs-title-47--47:37}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:38** Repealed by Acts 2009, No. 469, §2, effective July 9, 2009. {#sec-47-38 omnilex-key=us-la-statutes--rs-title-47--47:38}
*Repealed by Acts 2009, No. 469, §2, effective July 9, 2009.*
#### **SUBPART C** COMPUTATION OF NET INCOME
##### **§ 47:41** Net income {#sec-47-41 omnilex-key=us-la-statutes--rs-title-47--47:41}
"Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.
##### **§ 47:42** Gross income defined {#sec-47-42 omnilex-key=us-la-statutes--rs-title-47--47:42}
A. General definition. "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealing in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
B. Salaries of United States employees and agents. The salaries, fees, commissions, or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from the United States or from its agencies and instrumentalities, shall be included in gross income.
C. Alimony. Amounts received as alimony (including alimony pendente lite) by husband or wife under order of a court of competent jurisdiction shall be included in the gross income of the person receiving the alimony. This Sub-section shall not apply to that part of any payments which the terms of the decree fix, in terms of an amount of money or a portion of the payments, as a sum which is payable for the support of minor children of the person making the payments.
D. Distributions by corporations. Distributions by corporations shall be taxable as provided in R.S. 47:159.
E. Inventories. Whenever, in the opinion of the collector of revenue, the use of inventories is necessary in order to determine clearly the income of any taxpayer, inventories shall be taken by the taxpayer upon such basis as the collector may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
F. Determination of gain or loss. In the case of a sale or other disposition of property, the gain or loss shall be computed as provided in R.S. 47:131.
G. Gross income from sources within and without the State of Louisiana. For computation of gross income from sources within and without the State of Louisiana, see R.S. 47:161.
H. Retirement income. "Gross income" shall not include income exempt from taxation under the provisions of R.S. 47:44.2 or other retirement income exempt from taxation as provided by state law.
Acts 1993, No. 745, §1; Acts 1997, No. 658, §2.
{{NOTE: ACTS 1993, NO. 745, §2 PROVIDES THAT THE ACT "SHALL BECOME EFFECTIVE WHEN THE SECRETARY OF THE DEPARTMENT OF REVENUE AND TAXATION PROVIDES WRITTEN CERTIFICATION TO THE SENATE COMMITTEE ON REVENUE AND FISCAL AFFAIRS AND THE HOUSE COMMITTEE ON WAYS AND MEANS THAT THE DEPARTMENT'S STATE-FEDERAL TAX REPORTING MATCH PROGRAM CAN BE MODIFIED TO IMPLEMENT THE PROVISIONS OF THIS ACT AT NO ADDITIONAL COST TO THE STATE."}}
##### **§ 47:43** Exclusion from gross income; certain death benefits {#sec-47-43 omnilex-key=us-la-statutes--rs-title-47--47:43}
A. Proceeds of life insurance contracts payable by reason of death.
(1) General rule. Except as otherwise provided in Paragraph (2) of this
Subsection and in Subsection D of this Section, gross income does not include
amounts received under a life insurance contract whether in a single sum or
otherwise, if such amounts are paid by reason of the death of the insured.
(2) Transfer for valuable consideration. In the case of a transfer for a
valuable consideration, by assignment or otherwise, of a life insurance contract
or any interest therein, the amount excluded from gross income by Paragraph
(1) of this Subsection shall not exceed an amount equal to the sum of the
actual value of such consideration and the premiums and other amounts
subsequently paid by the transferee. The preceding sentence shall not apply
in the case of such a transfer:
(a) if such contract or interest therein has a basis for determining gain
or loss in the hands of a transferee determined in whole or in part by reference
to such basis of such contract or interest therein in the hands of the transferor,
or
(b) if such transfer is to the insured, to a partner of the insured, to a
partnership in which the insured is a partner or to a corporation in which the
insured is a shareholder or officer.
B. Employees' death benefits.
(1) General rule. Gross income does not include amounts received by
the Beneficiaries or the estate of an employee, whether in a single sum or
otherwise, if such amounts are paid by or on behalf of an employer and are
paid by reason of the death of the employee.
(2) Special rules. The following rules and limitations apply to
Paragraph (1) of this Subsection.
(a) $5,000 limitation. The aggregate amounts excludable with respect
to the death of any employee shall not exceed $5,000.
(b) Nonforfeitable rights. Amounts with respect to which the employee
possessed, immediately before his death, a nonforfeitable right to receive the
amounts while living are not excludable, other than total distributions payable,
as defined in R.S. 47:185, which are paid to a distributee, by a stock bonus,
pension, or profit-sharing trust described in R.S. 47:185 which is exempt from
tax under R.S. 47:121, or under an annuity contract under a plan which meets
the requirements of R.S. 47:185 within one taxable year of the distributee by
reason of the employee's death.
(c) Joint and survivor annuities. Amounts received by a surviving
annuitant under a joint and survivor's annuity contract after the first day of the
first period for which an amount was received as an annuity by the employee
(or would have been received if the employee had lived), are not excludable.
(d) Other annuities. In the case of any amount to which R.S. 47:44
(relating to annuities, etc.) applies, the amount which is excludable,
determined in accordance with the preceding rules, shall be determined by
reference to the value of such amounts as of the day on which the employee
died. Any amounts so excludable shall, for purposes of R.S. 47:44, be treated
as additional consideration paid by the employee.
C. Interest. If any amount excluded from gross income by Subsection
A or B of this Section is held under an agreement to pay interest thereon, the
interest payments shall be included in gross income.
D. Payment of life insurance proceeds at a date later than death.
(1) General rule. The amounts held by an insurer with respect to any
beneficiary shall be prorated, in accordance with such regulations as may be
prescribed by the collector, over the period or periods with respect to which
such payments are to be made. There shall be excluded from the gross income
of such beneficiary in the taxable year received:
(a) any amount determined by such proration, and
(b) in the case of the surviving spouse of the insured, that portion of the
excess of the amounts received under one or more agreements specified in
Subparagraph (2)(a) of this Subsection, (whether or not payment of any part
of such amounts is guaranteed by the insurer) over the amount determined in
Subparagraph (a) of this Paragraph which is not greater than $1,000 with
respect to any insured.
Gross income includes, to the extent not excluded by the preceding
sentence, amounts received under agreements to which this Subsection applies.
(2) Amount held by an insurer. An amount held by an insurer with
respect to any beneficiary shall mean an amount to which Subsection A of this
Section applies which is:
(a) held by an insurer under an agreement provided for in the life
insurance contract, whether as an option or otherwise, to pay such amount on
a date or dates later than the death of the insured, and
(b) is equal to the value of such agreement to such beneficiary:
(i) as of the date of death of the insured (as if any option exercised
under the life insurance contract were exercised at such time), and
(ii) as discounted on the basis of the interest rate and mortality tables
used by the insurer in calculating payments under the agreement.
(3) Surviving spouse. For purposes of this Subsection, the term
"surviving spouse" means the spouse of the insured as of the date of death,
including a spouse legally separated but not under a decree of absolute divorce.
(4) Application of Subsection. This Subsection shall not apply to any
amount to which Subsection C is applicable.
E. Alimony, and similar payments.
In general. This Section shall not apply to so much of any payment as
is includible in the gross income of the wife under R.S. 47:42(C) (relating to
alimony).
F. Effective date of Section. This Section shall apply only to amounts
received by reason of the death of an insured or any employee occurring after
the date of enactment of this Section. R.S. 47:43 as it existed prior to this
amendment shall apply to amounts received by reason of the death of an
insured or an employee occurring on or before such date.
*Amended by Acts 1958, No. 242, §1.*
##### **§ 47:44** Exclusion from gross income; portion of amounts received as annuities {#sec-47-44 omnilex-key=us-la-statutes--rs-title-47--47:44}
A. General rule for annuities. Except as otherwise provided in this
Chapter, gross income includes any amount received as an annuity (whether
for a period certain or during one or more lives) under an annuity, endowment,
or life insurance contract. For purposes of this Section, the term "endowment
contract" includes a face amount certificate.
B. Exclusion ratio. Gross income does not include that part of any
amount received as an annuity under an annuity, endowment, or life insurance
contract which bears the same ratio to such amount as the investment in the
contract (as of the annuity starting date) bears to the expected return under the
contract (as of such date). This Subsection shall not apply to any amount to
which Paragraph (D)(1) of this Section (relating to certain employee annuities)
applies.
C. Definitions.
(1) Investment in the contract. For the purposes of Subsection B of this
Section the investment in the contract as of the annuity starting date is:
(a) the aggregate amount of premiums or other consideration paid for
the contract except amounts excluded from income under the provisions of
R.S. 47:53.4, minus
(b) the aggregate amount received under the contract before such date,
to the extent that such amount was excludable from gross income under this
Chapter or prior income tax laws.
(2) Adjustment in investment where there is refund feature. If,
(a) the expected return under the contract depends in whole or in part
on the life expectancy of one or more individuals; and
(b) the contract provides for payments to be made to a beneficiary or
to the estate of an annuitant on or after the death of the annuitant or annuitants;
and
(c) such payments are in the nature of a refund of the consideration
paid, then the value (computed without discount for interest) of such payments
on the annuity starting date shall be subtracted from the amount determined
under Paragraph (1) of this Subsection. Such value shall be computed in
accordance with actuarial tables prescribed by the collector. For purposes of
this Paragraph and of Subparagraph (E)(2)(a) of this Section, the term "refund
of the consideration paid" includes amounts payable after the death of an
annuitant by reason of a provision in the contract for a life annuity with
minimum period of payments certain, but if part of the consideration was
contributed by an employer, the term does not include that part of any payment
to a beneficiary (or to the estate of the annuitant) which is not attributable to
the consideration paid by the employee for the contract as determined under
Subparagraph (1)(a) of this Subsection.
(3) Expected return. For purposes of Subsection B of this Section, the
expected return under the contract shall be determined as follows:
(a) if the expected return under the contract, for a period on and after
the annuity starting date, depends in whole or in part on the life expectancy of
one or more individuals, the expected return shall be computed with reference
to actuarial tables prescribed by the collector;
(b) if the preceding subdivision does not apply, the expected return is
the aggregate of the amounts receivable under the contract as an annuity.
(4) Annuity starting date. For the purposes of this Section, the annuity
starting date in the case of any contract is the first day of the first period for
which an amount is received as an annuity under the contract; except that if
such date was before January 1, 1958, then the annuity starting date is January
1, 1958.
D. Employees' annuities.
(1) Employee's contributions recoverable in 3 years. Where:
(a) part of the consideration for an annuity, endowment, or life
insurance contract is contributed by the employer, and
(b) during the 3-year period beginning on the date (whether or not
before January 1, 1958) on which an amount is first received under the
contract as an annuity, the aggregate amount receivable by the employee under
the terms of the contract is equal to or greater than the consideration for the
contract contributed by the employee, then all amounts received as an annuity
under the contract shall be excluded from gross income until there has been so
excluded under this Paragraph and prior income tax laws an amount equal to
the consideration for the contract contributed by the employee. Thereafter all
amounts so received under the contract shall be included in gross income.
(2) Special rules for application of Paragraph (1) of this Subsection.
For purposes of Paragraph (1) of this Subsection, if the employee died before
any amount was received as an annuity under the contract, the words
"receivable by the employee" shall read as "receivable by a beneficiary of the
employee".
E. Amounts not received as annuities.
(1) General rule. If any amount is received under an annuity,
endowment, or life insurance contract, if such amount is not received as an
annuity, and if no other provision of this Chapter applies, then such amount:
(a) if received on or after the annuity starting date, shall be included in
gross income; or
(b) the preceding subdivision does not apply, shall be included in gross
income, but only to the extent that it exceeds the aggregate premiums or other
consideration paid when added to amounts previously received under the
contract which were excludable from gross income under this Chapter or prior
income tax laws.
For purposes of this Section, any amount received which is in the nature
of a dividend or similar distribution shall be treated as an amount not received
as an annuity.
(2) Special rules for application of Paragraph (1) of this Subsection.
For purposes of Paragraph (1) of this Subsection, the following shall be treated
as amounts not received as an annuity:
(a) any amount received, whether in a single sum or otherwise, under
a contract in full discharge of the obligation under the contract which is in the
nature of a refund of the consideration paid for the contract; and
(b) any amount received under a contract on its surrender, redemption,
or maturity.
In the case of any amount to which the preceding sentence applies, the
rule of Subparagraph (1)(b) of this Subsection shall apply (and the rule of
Subparagraph (1)(a) of this Subsection shall not apply).
F. Special rules for computing employees' contributions. In computing,
for purposes of Subparagraph (C)(1)(a) of this Section, the aggregate amount
of premiums or other consideration paid for the contract, for purposes of
Paragraph (D)(1) of this Section, the consideration for the contract contributed
by the employee, and for purposes of Subparagraph (E)(1)(b) of this Section,
the aggregate premiums or other consideration paid, amounts contributed by
the employer shall be included, but only to the extent that:
(1) such amounts were includible in the gross income of the employee
under this chapter or prior income tax laws; or
(2) if such amounts had been paid directly to the employee at the time
they were contributed, they would not have been includible in the gross income
of the employee under the law applicable at the time of such contribution.
G. Rules for transferee where transfer was for value. Where any
contract or any interest therein is transferred by assignment or otherwise for
a valuable consideration, to the extent that the contract or interest therein does
not, in the hands of the transferee, have a basis which is determined by
reference to the basis in the hands of the transferor:
(1) for purposes of this section, only the actual value of such
consideration, plus the amount of the premiums and other consideration paid
by the transferee after the transfer, shall be taken into account in computing the
aggregate amount of the premiums or other consideration paid for the contract;
(2) for purposes of Subparagraph (C)(1)(b) of this Section, there shall
be taken into account only the aggregate amount received under the contract
by the transferee before the annuity starting date, to the extent that such
amount was excludable from gross income under this Chapter or prior income
tax laws; and
(3) the annuity starting date is January 1, 1958, or the first day of the
first period for which the transferee received an amount under the contract as
an annuity, whichever is the later. For purposes of this Subsection, the term
"transferee" includes a beneficiary of, or the estate of, the transferee.
H. Option to receive annuity in lieu of lump sum. If:
(1) a contract provides for payment of a lump sum in full discharge of
an obligation under the contract, subject to an option to receive an annuity in
lieu of such lump sum;
(2) the option is exercised within 60 days after the day on which such
lump sum first became payable; and
(3) part or all of such lump sum would (but for this Subsection) be
includible in gross income by reason of Paragraph (E)(1) of this Section, then,
for the purposes of this chapter, no part of such lump sum shall be considered
as includible in gross income at the time such lump sum first became payable.
I. Joint and survivor annuities. Where the first annuitant died before
January 1, 1958, the basis of a surviving annuitant's interest in a joint and
survivor annuity contract is determined under R.S. 47:145. Where the first
annuitant died after December 31, 1957, the basis of the surviving annuitant's
interest in the joint and survivor annuity contract is determined under
Subsection C of this Section and R.S. 47:145 shall not apply in the
determination of the basis of such annuity contract.
J. Interest. Notwithstanding any other provision of this Section, if any
amount is held under an agreement to pay interest thereon, the interest
payments shall be included in gross income.
*Amended by Acts 1958, No. 242, §2; Acts 1970, No. 197, §1.*
##### **§ 47:44.1** Annual retirement or disability income; exemption from taxation {#sec-47-44.1 omnilex-key=us-la-statutes--rs-title-47--47:44.1}
A. Twelve thousand dollars of annual retirement income which is received by an
individual sixty-five years of age or older shall be exempt from state income taxation.
"Annual retirement income" is defined as pension and annuity income which is included in
"tax table income" as defined in R.S. 47:293. This Section shall not affect the status of any
income which is exempt from state income taxation by law. The amount of the exemption
provided for in this Subsection shall be adjusted annually beginning January 1, 2026, by an
amount calculated by multiplying the amount of the prior year's exemption by the percentage
increase in the Consumer Price Index United States city average for all urban consumers
(CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics,
or its successor, for the previous calendar year.
B. Six thousand dollars of annual disability income received by an individual shall
be exempt from state income taxation. For purposes of this Subsection, "disability income"
means payment for permanent total disability as provided for in R.S. 23:1221(2). However,
any individual claiming an exemption for the blind, for having sustained the loss of one or
more limbs, for intellectual disability, or for deafness as provided for in R.S. 47:79(A)(2)
shall not be eligible for this exemption.
*Added by Acts 1981, No. 880, §1. Amended by Acts 1982, No. 96, §1; Acts 2000, No. 34, §1, eff. January 1, 2001; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:44.2** Federal social security benefits; federal and railroad retirement income exempt from taxation {#sec-47-44.2 omnilex-key=us-la-statutes--rs-title-47--47:44.2}
Any benefit received by an individual pursuant to the provisions of Chapter 7 of Title 42 of the United States Code (42 U.S.C. 301 et seq.), and any income received by an individual pursuant to a retirement system for retirees of the United States Government or pursuant to the Railroad Retirement Act of 1974 (45 U.S.C. 231 et seq.) shall be exempt from the state income tax.
*Acts 1989, No. 812, §1.*
##### **§ 47:45** Exclusion from gross income; gifts and inheritances {#sec-47-45 omnilex-key=us-la-statutes--rs-title-47--47:45}
The value of property acquired by gift, bequest, devise or inheritance shall not be included in gross income and shall be exempt from taxation under this Chapter; but the income from such property shall be included in gross income.
##### **§ 47:46** Exclusion from gross income; compensation for injuries or sickness {#sec-47-46 omnilex-key=us-la-statutes--rs-title-47--47:46}
Gross income does not include:
(1) amounts received under workers' compensation acts as
compensation for personal injuries or sickness;
(2) the amounts of any damages received (whether by suit or
agreement) on account of personal injuries or sickness;
(3) amounts received through accident or health insurance for personal
injuries or sickness (other than amounts received by an employee, to the extent
such amounts (a) are attributable to contributions by the employer which were
not includible in the gross income of the employee, or (b) are paid by the
employer); and
(4) amounts received as a pension, annuity, or similar allowance for
personal injuries or sickness resulting from active service in the armed forces
of any country or in the coast and geodetic survey or the public health service.
*Amended by Acts 1958, No. 242, §3.*
##### **§ 47:46.1** Amounts received under accident and health plans {#sec-47-46.1 omnilex-key=us-la-statutes--rs-title-47--47:46.1}
A. Amounts attributable to employer contributions. Except as otherwise provided in this Section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent such amounts (1) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (2) are paid by the employer.
B. Amounts expended for medical care. Gross income does not include amounts referred to in Sub-section A if such amounts are paid, directly or indirectly, to the taxpayer to reimburse the taxpayer for expenses incurred by him for the medical care of the taxpayer, his spouse, and his dependents (as defined in R.S. 47:79(3)).
C. Payments unrelated to absence from work. Gross income does not include amounts referred to in Sub-section A to the extent such amounts:
(1) constitute payment for the permanent loss or loss of use of a member or function of the body, or the permanent disfigurement, of the taxpayer, his spouse, or a dependent (as defined in R.S. 47:79(3)), and
(2) are computed with reference to the nature of the injury without regard to the period the employee is absent from work.
D. Wage continuation plans. Gross income does not include amounts referred to in Sub-section A if such amounts constitute wages or payments in lieu of wages for a period during which the employee is absent from work on account of personal injuries or sickness; but this Sub-section shall not apply to the extent that such amounts exceed a weekly rate of $100.00. In the case of a period during which the employee is absent from work on account of sickness, the preceding sentence shall not apply to amounts attributable to the first 7 calendar days in such period unless the employee is hospitalized on account of sickness for at least one day during such period. If such amounts are not paid on the basis of a weekly pay period, the collector shall by regulations prescribe the method of determining the weekly rate at which such amounts are paid.
E. Accident and health plans. For purposes of this Section and R.S. 47:46:
(1) amounts received under an accident or health plan for employees, and
(2) amounts received from a sickness and disability fund for employees maintained under the law of a state, a territory, or the District of Columbia, shall be treated as amounts received through accident or health insurance.
*Added by Acts 1958, No. 242, §10.*
##### **§ 47:46.2** Contributions by employer to accident and health plans {#sec-47-46.2 omnilex-key=us-la-statutes--rs-title-47--47:46.2}
Gross income does not include contributions by the employer to accident or health plans for compensation, through insurance or otherwise, to his employees for personal injuries or sickness.
*Added by Acts 1958, No. 242, §10.*
##### **§ 47:47** Exclusion from gross income; rental value of minister's dwelling {#sec-47-47 omnilex-key=us-la-statutes--rs-title-47--47:47}
The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.
##### **§ 47:48** Exclusion from gross income; interest on Louisiana state or local government obligations {#sec-47-48 omnilex-key=us-la-statutes--rs-title-47--47:48}
The amount of interest received upon obligations of the State of Louisiana, or any political or municipal subdivision thereof, to such extent as is now exempt by law shall not be included in gross income.
##### **§ 47:49** Exclusion from gross income; scholarships and fellowship grants {#sec-47-49 omnilex-key=us-la-statutes--rs-title-47--47:49}
A. General rule. In the case of an individual, gross income does not include
(1) any amount received
(a) as a scholarship at an educational institution (as defined in R.S. 47:79(B)(4)) or
(b) as a fellowship grant,
including the value of contributed services and accommodations; and
(2) any amount received to cover expenses for
(a) travel,
(b) research,
(c) clerical help, or
(d) equipment,
which are incident to such a scholarship or to a fellowship grant, but only to the extent that the amount is so expended by the recipient.
B. Limitations.
(1) Individuals who are candidates for degrees. In the case of an individual who is a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)), Subsection (A) hereof, shall not apply to that portion of any amount received which represents payment for teaching, research, or other services in the nature of part-time employment required as a condition to receiving the scholarship or the fellowship grant. If teaching, research, or other services are required of all candidates (whether or not recipients of scholarships or fellowship grants) for a particular degree as a condition to receiving such degree, such teaching, research, or other services shall not be regarded as part-time employment within the meaning of this paragraph.
(2) Individuals who are not candidates for degrees. In the case of an individual who is not a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)), Subsection (A) hereof shall apply only if the condition in Subparagraph (a) is satisfied and then only within the limitations provided in Subparagraph (b).
(a) Conditions for exclusion. The grantor of the scholarship or fellowship grant is
(i) an organization which is exempt from tax under R.S. 47:121,
(ii) a foreign government,
(iii) an international organization, or a binational or multinational educational and cultural foundation or commission created or continued pursuant to the federal Mutual Educational and Cultural Exchange Act of 1961, or
(iv) the United States, or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia.
(b) Extent of exclusion. The amount of the scholarship or fellowship grant excluded under Subsection (A)(1) in any taxable year shall be limited to an amount equal to $300 times the number of months for which the recipient received amounts under the scholarship or fellowship grant during such taxable year, except that no exclusion shall be allowed under Subsection (a) after the recipient has been entitled to exclude under this Section for a period of 36 months (whether or not consecutive) amounts received as a scholarship or fellowship grant while not a candidate for a degree at an educational institution (as defined in R.S. 47:79(B)(4)).
*Added by Acts 1966, No. 383, §1.*
##### **§ 47:50** Exclusion from gross income; war contract renegotiation payments {#sec-47-50 omnilex-key=us-la-statutes--rs-title-47--47:50}
The amount representing profit, gain or income derived from a contract, or contracts, with the United States or any department, agency or instrumentality thereof, or from any subcontractor, or subcontracts thereunder subsequently repaid to the United States or any department, agency or instrumentality thereof, pursuant to renegotiation or repricing under the laws of the United States shall not be included in gross income and shall be exempt from taxation under this Chapter.
##### **§ 47:51** Exclusions from gross income; governmental subsidies {#sec-47-51 omnilex-key=us-la-statutes--rs-title-47--47:51}
Funds accrued by a corporation engaged in operating a public transportation system
from any federal, state or municipal governmental entity to subsidize the operation and
maintenance of such a transportation system shall not be included in gross income and shall
be exempt from taxation under this Chapter. All expenses of operating the transit system
incurred by the corporation shall be deductible in arriving at net income.
Added by Acts 1979, No. 300, §1; Acts 2015, No. 123, §1, eff. July 1, 2015 and §3,
eff. July 1, 2018.
NOTE: See Acts 2015, No. 123, §5, re: applicability.
NOTE: See Acts 2018, 2^nd^ E.S., No. 4, §1, re: applicability.
##### **§ 47:52** Exclusion from gross income; compensation or retired pay received by war veterans from United States {#sec-47-52 omnilex-key=us-la-statutes--rs-title-47--47:52}
Compensation or retired pay received from the United States by any veteran of the military or naval forces of the United States of World War II, who is a citizen or resident of Louisiana and who has been honorably discharged from the military or naval forces as a result of a physical disability, shall not be included in gross income and shall be exempt from taxation under this Chapter.
##### **§ 47:53** Exclusion from gross income; income from carriage on high seas {#sec-47-53 omnilex-key=us-la-statutes--rs-title-47--47:53}
Income received by a corporation, company, firm, domestic or foreign, or by an individual, resident or non-resident, actively and primarily engaged in the business of operating steamships, from the carrying of goods or passengers, or both, in interstate or foreign commerce on the high seas, or from the rental of boats and ships used in the carrying of goods or passengers, or both, in interstate or foreign commerce on the high seas, shall not be included in gross income and shall be exempt from taxation under this Chapter.
##### **§ 47:53.1** Recovery of bad debts, prior taxes, and delinquency amounts {#sec-47-53.1 omnilex-key=us-la-statutes--rs-title-47--47:53.1}
Income attributable to the recovery during the taxable year of a bad
debt, prior tax, or delinquency amount, to the extent of the amount of the
recovery exclusion with respect to such debt, tax, or amount, shall not be
included in gross income and shall be exempt from taxation under this
Chapter. For the purposes of this Section:
(1) The term "Bad debt" means a debt on account of worthlessness or
partial worthlessness of which a deduction was allowed for a prior taxable
year.
(2) "Prior tax" means a tax on account of which a deduction or credit
was allowed for a prior taxable year.
(3) "Delinquency amount" means an amount paid or accrued on
account of which a deduction or credit was allowed for a prior taxable year and
which is attributable to failure to file return with respect to a tax, or pay a tax,
within the time required by the law under which the tax is imposed, or to
failure to file return with respect to a tax or pay a tax.
(4) "Recovery exclusion", with respect to a bad debt, prior tax, or
delinquency amount, means the amount, determined in accordance with
regulations prescribed by the collector, of the deductions or credits allowed,
on account of such bad debt, prior tax, or delinquency amount, which did not
result in a reduction of the taxpayer's tax under this Chapter or corresponding
provisions of prior statutes reduced by the amount excludible in previous
taxable years with respect to such debt, tax, or amount under this paragraph.
*Added by Acts 1950, No. 445, §2.*
##### **§ 47:53.2** Exclusion from gross income; income from discharge of indebtedness {#sec-47-53.2 omnilex-key=us-la-statutes--rs-title-47--47:53.2}
Special Rule of Exclusion.--No amount shall be included in gross income by reason of the discharge, in whole or in part, within the taxable year, of any indebtedness for which the taxpayer is liable, or subject to which the taxpayer holds property, if--
(1) the indebtedness was incurred or assumed--
(a) by a corporation, or
(b) by an individual in connection with property used in his trade or business, and
(2) such taxpayer makes and files a consent to the regulations prescribed under R.S. 47:156C (relating to adjustment of basis) then in effect at such time and in such manner as the collector of revenue by regulations prescribes.
In such case, the amount of any income of such taxpayer attributable to any unamortized premium (computed as of the first day of the taxable year in which such discharge occurred) with respect to such indebtedness shall not be included in gross income, and the amount of the deduction attributable to any unamortized discount (computed as of the first day of the taxable year in which such discharge occurred) with respect to such indebtedness shall not be allowed as a deduction.
*Added by Acts 1956, No. 433, §1.*
##### **§ 47:53.3** Repealed by Acts 1972, No. 729, §1. {#sec-47-53.3 omnilex-key=us-la-statutes--rs-title-47--47:53.3}
*Repealed by Acts 1972, No. 729, §1.*
##### **§ 47:53.4** Exclusions from gross income; amounts of purchase of annuities for certain employees {#sec-47-53.4 omnilex-key=us-la-statutes--rs-title-47--47:53.4}
A. There shall be excluded from the gross income of an employee of an employer which is exempt from tax under R.S. 47:121(5) and from the gross income of an employee of an educational institution, as that term is hereafter defined, amounts which by agreement with the employee are set aside from the employee's compensation and used by the employer for the purchase of annuities for the employee.
As used herein, "educational institution" means only an educational institution which normally maintains a regular faculty and curriculum and normally has a regular organized body of students in attendance at the place where its educational activities are carried on.
B. There shall be excluded from the gross income of teachers and other employees of parish and city school boards amounts set aside under R.S. 17:1315 from the teachers' and other employees' salaries and used by the school boards for the purchase of annuities for the teachers and other employees.
*Added by Acts 1970, No. 197, §1.*
##### **§ 47:53.5** Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations {#sec-47-53.5 omnilex-key=us-la-statutes--rs-title-47--47:53.5}
A.(1) There shall be excluded from the gross income of a nonresident business that
performs disaster or emergency-related work within the state during a declared state disaster
or emergency period all income received for disaster or emergency-related work conducted
in this state during the disaster period. The nonresident business shall not be considered to
have established a level of presence that would require the business to register, file, or remit
the taxes imposed by Chapter 1 of Subtitle II of this Title to this state.
(2) There shall be excluded from the gross income of an out-of-state employee,
compensation for personal services rendered by a nonresident individual who is an out-of-state employee during a declared state disaster or emergency. The out-of-state employee
shall not be considered to have established residency or a presence in the state that would
require the employee or the employee's employer to file and pay income taxes, to be subject
to tax withholdings, or to be required to file and pay any other state or local tax or fee during
the disaster period. The out-of-state employee and the employee's employer shall also be
exempt from any related state or local employer withholding and remittance obligations.
B. For purposes of this Section, the following terms shall have the following
meanings:
(1) "Critical infrastructure" means equipment and property that is owned or used by
a communications provider or cable operator or for communications networks, electric
generation, electric transmission and distribution systems, natural gas and natural gas liquids
gathering, processing, and storage, transmission and distribution systems, and water pipelines
and related support facilities, equipment, and property that serve multiple persons, including
buildings, offices, structures, lines, poles, and pipes.
(2) "Declared state disaster or emergency" means any of the following disaster or
emergency events:
(a) A disaster or emergency declared by executive order or proclamation by the
governor pursuant to Chapter 6 of Title 29 of the Louisiana Revised Statutes of 1950.
(b) A disaster or emergency for which a federal declaration has been issued by the
president.
(c) An event within the state for which a good-faith response is required and for
which a registered business notifies the governor or appropriate local official of the event and
the governor or appropriate local official declares a disaster or emergency under Chapter 6
of Title 29 of the Louisiana Revised Statutes of 1950.
(3) "Disaster or emergency-related work" means repairing, renovating, installing,
building, rendering services, or other business activities that relate to critical infrastructure
that has been damaged, impaired, or destroyed by the declared state disaster or emergency.
(4) "Disaster period" means a period that begins within ten days of the first day of
the governor's declaration, the president's declaration or designation, or declaration by any
other authorized state official or appropriate local government official, as set forth in this
Section, whichever occurs first, and that extends for a period of sixty calendar days after the
end of the declared disaster or emergency period, or any longer period authorized by the
designated state official, agency, or local government.
(5)(a) "Nonresident business" means a business entity whose services are requested
by a registered business in the state or by a state or local government for purposes of
performing disaster or emergency-related work in the state and that prior to the declared state
of emergency, the nonresident business was not registered to do business in this state, had
no employees, agents, or independent contractors in this state, was not transacting business
in this state, and has not filed and is not required to file any state or local tax return in this
state.
(b) For purposes of this Paragraph, "nonresident business" shall include a business
entity that is affiliated with a registered business in this state solely through common
ownership.
(6) "Out-of-state employee" means a nonresident individual who does not provide
services or activities in this state, except for disaster or emergency-related work during a
disaster period.
(7) "Registered business in the state" means a business entity that is registered to do
business in the state and was registered prior to a declared state of emergency.
C.(1) Nonresident businesses and out-of-state employees shall be required to pay
transaction taxes and fees including but not limited to taxes on motor fuels, hotel occupancy
taxes, car rental taxes, fees, or other sales and use taxes on purchases or services made in the
state during the disaster period, unless these taxes are otherwise exempted during the disaster
period.
(2) Upon request by the secretary of the Department of Revenue, any registered
business in the state that requests any nonresident business to perform disaster or
emergency-related work shall provide written notice to the secretary of the Department of
Revenue within the disaster period. The written notice shall include the following:
(a) The name, address, and federal tax identification number of the nonresident
business.
(b) The date of the request to the nonresident business to perform disaster or
emergency-related work.
(c) The date and declaration number of the declared state disaster or emergency.
(d) A general description of the disaster or emergency-related work requested.
D. Any nonresident business or out-of-state employee that remains in the state after
the disaster period shall be subject to the state's normal standards for establishing presence,
residency, or doing business in the state and shall be subject to and responsible for any
business or employee tax requirements that ensue.
E. The secretary of the Department of Revenue may promulgate rules and regulations
in accordance with the Administrative Procedure Act as are necessary to implement the
provisions of this Section including, but not limited to rules to develop and issue forms or
establish online processes.
*Acts 2017, No. 358, §1, eff. July 1, 2017.*
##### **§ 47:54** Deductions from gross income; interest {#sec-47-54 omnilex-key=us-la-statutes--rs-title-47--47:54}
A. In computing net income, there shall be allowed as deductions all interest paid or accrued within the taxable year on indebtedness except:
(1) On indebtedness incurred or continued to purchase or carry obligations or securities the income from which is wholly exempt by law from the taxes imposed by this Chapter, or
(2) On indebtedness incurred or continued, or the proceeds of which were used, in connection with the purchasing or carrying of an annuity.
B. As used in this section the word "interest" shall mean and include any deferred payment costs or charges, whether designated as interest, service or carrying charges or other charges by whatsoever term designated paid on credit, installment or other types of delayed or deferred payment purchases and other indebtedness.
*Amended by Acts 1967, No. 3, §1.*
##### **§ 47:55** Deductions from gross income; taxes generally {#sec-47-55 omnilex-key=us-la-statutes--rs-title-47--47:55}
In computing net income, there shall be allowed as deductions all taxes paid or
accrued within the taxable year except:
(1) Taxes imposed by this chapter;
(2) Estate and gift taxes;
(3) Taxes assessed against local benefits of a kind tending to increase the value of
the property assessed; but this paragraph shall not exclude the allowance as a deduction of
so much of such taxes as is properly allocable to maintenance or interest charges;
(4) Any income taxes paid on net income on which no Louisiana income tax has
been paid, and, on which, for any reason whatsoever, no Louisiana income tax will be paid,
except income taxes attributable to a difference between credits against net income allowed
by R.S. 47:79 and like credits against net income allowed in the law under which such
income taxes are paid; and
(5) Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
*Amended by Acts 1970, No. 258, §1; Acts 1974 No. 188, §1; Acts 2010, No. 175, §5; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §2, eff. Jan. 1, 2022.*
##### **§ 47:56** Deductions from gross income; taxes on shareholders paid by corporation {#sec-47-56 omnilex-key=us-la-statutes--rs-title-47--47:56}
A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the corporation without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes.
##### **§ 47:57** Deductions from gross income; charitable and other contributions {#sec-47-57 omnilex-key=us-la-statutes--rs-title-47--47:57}
In computing the net income of an individual, or a corporation, deductions shall be allowed for contributions or gifts made within the taxable year to or for the use of:
(1) The State of Louisiana, or any political subdivision thereof, for exclusively public purposes;
(2) A corporation, or trust, or community chest fund or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual;
(3) The special funds for vocational rehabilitation authorized by Section 11 of the World War Veterans' Act, 1924;
(4) Posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual; or
(5) A fraternal society, order, or association, operating under the lodge system, but only if such contributions or gifts are to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the collector, and shall be allowed to an amount which in all of the above cases combined does not exceed fifteen per cent of an individual's adjusted gross income as defined in R.S. 47:68, and shall be allowed in the case of a corporation to an amount which in all of the above cases combined does not exceed five per centum of the corporation's net income as computed without the benefit of this Section, except that in the case of an individual if in the taxable year and in each of the eight preceding taxable years the amount of the contributions or gifts described in paragraphs (1) through (5) of this Section, plus the amount of income taxes paid under this Chapter, exceed ninety per centum of the taxpayer's net income for each taxable year, as computed without the benefit of this Section as applicable to each year, then the fifteen per centum limit imposed herein shall not be applicable.
*Amended by Acts 1950, No. 445, §1.*
##### **§ 47:58** Deductions from gross income; bad debts {#sec-47-58 omnilex-key=us-la-statutes--rs-title-47--47:58}
In computing net income, deductions shall be allowed for debts which become worthless within the taxable year, or, in the discretion of the collector, for a reasonable addition to a reserve for bad debts; and when satisfied that a debt is recoverable only in part, the collector may allow such debt as a deduction in an amount not in excess of the amount charged off within the taxable year.
##### **§ 47:59** Deductions from gross income; alimony payments {#sec-47-59 omnilex-key=us-la-statutes--rs-title-47--47:59}
In computing net income, deductions shall be allowed for amounts paid as alimony, including alimony pendente lite, by husband or wife under order of court of competent jurisdiction. This Section shall not apply to that part of any payments which the terms of the judgment fix, in terms of an amount of money or a portion of the payments, as a sum which is payable for the support of minor children of the person making the payments.
##### **§ 47:59.1** Deduction from gross income; adaptive home improvements {#sec-47-59.1 omnilex-key=us-la-statutes--rs-title-47--47:59.1}
A. Any person with a disability, as described by R.S. 51:2232, which
is permanent in nature, whose gross family income is fifty thousand dollars or
less, may deduct from the individual's gross income any expense incurred for
adaptations made necessary by the disability to the individual's primary
residence. The deduction shall be limited to five thousand dollars.
B. Any person claiming an exemption under Subsection A of this
Section shall provide to the Department of Revenue:
(1) A certificate of a qualified physician verifying the existence of a
disability as described by R.S. 51:2232, which is permanent in nature.
(2) A notarized statement by the individual claimant demonstrating that
each adaptation for which the individual claims a deduction is necessary due
to the presence of the disability in order for the individual to engage in normal
household activity.
*Acts 1994, No. 11, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.*
##### **§ 47:60** Deductions from gross income; losses by individuals {#sec-47-60 omnilex-key=us-la-statutes--rs-title-47--47:60}
In computing the net income of an individual, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise:
(1) If incurred in trade or business; or
(2) If incurred in any transaction entered into for profit, though not connected with the trade or business; or
(3) Of property not connected with the trade or business, if the loss arises from fires, storms, shipwrecks, or other casualty or from theft. No loss shall be allowed as a deduction under this subsection if at the time of filing of the return such loss had been claimed as a deduction for estate tax purposes in the estate tax return.
The basis for determining the amount of deduction for such losses shall be the adjusted basis provided in R.S. 47:139 for determining the loss from the sale or other disposition of property.
##### **§ 47:60.1** Deductions from gross income; casualty losses by individuals {#sec-47-60.1 omnilex-key=us-la-statutes--rs-title-47--47:60.1}
Any resident of the area declared to be a disaster area by the President of the United States because of Hurricane Camille, which occurred on August 19, 1969, may deduct from his Louisiana net income for the year 1970 the amount of casualty loss, not otherwise covered by and satisfied by insurance payments, caused by Hurricane Camille and determined under R.S. 47:60 which exceeded the individual taxpayer's net income for 1969. If the amount of such loss as determined under R.S. 47:60 exceeded net income of the individual for 1969 and 1970 combined, the excess of such loss may be deducted in computing taxable net income for 1971.
The provisions of this section shall only apply to said casualty losses as prescribed above sustained by individual taxpayers, and shall in no case be applicable to such losses sustained by taxpayers of other classes.
The collector of revenue is authorized to prescribe rules, regulations and forms, if same are necessary, in order to facilitate the deductions herein authorized.
*Added by Acts 1970, No. 593, §1.*
##### **§ 47:61** Deductions from gross income; losses by corporations {#sec-47-61 omnilex-key=us-la-statutes--rs-title-47--47:61}
In computing the net income of corporations, deductions shall be allowed for losses sustained during the taxable year and not compensated for by insurance or otherwise. The basis for determining the amount of deduction for such losses shall be the adjusted basis provided in R.S. 47:139 for determining the loss from the sale or other disposition of property.
##### **§ 47:62** Deductions from gross income; business expenses {#sec-47-62 omnilex-key=us-la-statutes--rs-title-47--47:62}
In computing net income, deductions shall be allowed for all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; travelling expenses, including the entire amount expended for meals and lodging, while away from home in the pursuit of trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
##### **§ 47:63** Deductions from gross income; dividends received by corporations {#sec-47-63 omnilex-key=us-la-statutes--rs-title-47--47:63}
In computing the net income of a corporation, deductions shall be allowed for the amount received as dividends from another corporation to the extent that such dividends have been earned within the State of Louisiana and the income from which paid has been taxed under this Chapter or under Act 21 of 1934, as amended.
##### **§ 47:64** Deductions from gross income; pension trusts {#sec-47-64 omnilex-key=us-la-statutes--rs-title-47--47:64}
An employer establishing or maintaining a pension trust to provide for the payment of reasonable pensions to his employees, if such trust is exempt from tax under R.S. 47:185, relating to trusts created for the exclusive benefit of employees, shall be allowed as a deduction in addition to the contributions to such trust during the taxable year to cover the pension liability accruing during the year, allowed as a deduction under R.S. 47:62, a reasonable amount transferred or paid into such trust during the taxable year in excess of such contributions, but only if such amount (1) has not theretofore been allowed as a deduction, and (2) is not in excess of ten per centum of the cost which would be required to completely fund the service credits of all employees under the plan, computed in accordance with the rules and regulations of the collector; provided that amortization may be continued as to any payments previously made and remaining unamortized as of January 1, 1950. Whenever the limitation of clause (2) above applies, the excess of the amount paid over the ten per cent limitation shall be carried forward to subsequent years and treated as a payment during each succeeding year until it shall have been fully deducted under the ten per cent limitation hereinabove prescribed.
*Amended by Acts 1950, No. 445, §1.*
##### **§ 47:65** Deductions from gross income; depreciation {#sec-47-65 omnilex-key=us-la-statutes--rs-title-47--47:65}
A. In computing net income, a reasonable allowance for the exhaustion, wear and tear of property used in the trade or business or of property held for the production of income, including a reasonable allowance for obsolescence, shall be allowed as a deduction.
B. Use of certain methods and rates: For taxable years beginning after December 31, 1955, the term "reasonable allowance" as used in Subsection A shall include (but shall not be limited to) an allowance computed in accordance with regulations prescribed by the collector under any of the following methods:
(1) the straight line method;
(2) The declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in paragraph (1);
(3) the sum of the years-digits method, and
(4) any other consistent method productive of an annual allowance, which, when added to all allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the useful life of the property, exceed the total of such allowances which would have been used had such allowances been computed under the method described in paragraph (2).
Nothing in this Subsection shall be construed to limit or reduce an allowance otherwise allowable under Subsection A.
C. Limitations on use of certain methods and rates--
Paragraphs (2), (3) and (4) of Subsection B shall apply only in the case of property (other than intangible property) described in Subsection A with a useful life of 3 years or more--
(1) the construction, reconstruction, or erection of which is completed after December 31, 1953, and then only to that portion of the basis which is properly attributable to such construction, reconstruction, or erection after December 31, 1953, or
(2) acquired after December 31, 1953, if the original use of such property commences with the taxpayer and commences after such date.
D. Agreement as to useful life on which depreciation rate is based--
Where, under regulations prescribed by the collector, the taxpayer and the collector have, after the date of enactment of this title, entered into an agreement in writing specifically dealing with the useful life and rate of depreciation of any property, the rate so agreed upon shall be binding on both the taxpayer and the collector in the absence of facts or circumstances not taken into consideration in the adoption of such agreement. The responsibility of establishing the existence of such facts and circumstances shall rest with the party initiating the modification. Any change in the agreed rate and useful life specified in the agreement shall not be effective for taxable years before the taxable year in which notice in writing by registered mail is served by the party to the agreement initiating such change.
E. Change in method--
(1) A taxpayer may elect for the first taxable year beginning after December 31, 1955, to change to any of the methods described in paragraphs (2), (3) or (4) of Subsection B in respect of any property for which such methods would have been available if Subsection B had been effective for taxable years ending after December 31, 1953.
(2) In the absence of an agreement under Subsection D containing a provision to the contrary, a taxpayer may at any time elect in accordance with regulations prescribed by the collector to change from the method of depreciation described in Subsection B(2) to the method described in Subsection B(1).
F. Basis for depreciation--
(1) Except as otherwise provided in paragraph (2) of this Subsection, the basis on which exhaustion, wear and tear and obsolescence are to be allowed in respect of any property shall be as provided in R.S. 47:157.
(2) The basis on which exhaustion, wear and tear and obsolescence are to be allowed in respect of any property for which such allowance is computed in accordance with any of the methods described in paragraphs (2), (3) or (4) of Subsection B shall be the basis for such property that would have resulted from the use of such method for such allowance for all taxable years ending after December 31, 1953.
G. Carry forward of basis adjustment--
An amount equal to one-fifth of the amount by which the basis of any property is reduced under the provision of paragraph (2) of Subsection F shall be allowed as a deduction for exhaustion, wear and tear and obsolescence for the year for which the basis adjustment is first made and for each of the subsequent four taxable years; provided that in the case of property subject to the carry forward allowance which is retired or otherwise disposed of before the recovery of the amount authorized to be recovered over a five-year period, no amount shall be allowed as a carry forward adjustment period, no amount shall be allowed as a carry forward adjustment with respect to such property for the years after the year in which the retirement or other disposition of such property occurs.
H. Life tenants and beneficiaries of trusts and estates--
In case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
I. Option with respect to defense facilities--
Where, under the income tax laws of the United States, amortization of a war, defense or other emergency facility is allowed or allowable in lieu of depreciation, such amortization deduction for such facilities that are completed in taxable years beginning after December 31, 1955, shall, at the taxpayer's election, be deemed a reasonable allowance for exhaustion, wear and tear as used in Subsection A; provided that in no event shall the amortization period be less than sixty months.
*Amended by Acts 1950, No. 445, §1; Acts 1956, No. 242, §1.*
##### **§ 47:66** Deductions from gross income; depletion {#sec-47-66 omnilex-key=us-la-statutes--rs-title-47--47:66}
In computing net income in the case of mines, oil and gas wells, other natural deposits, and timber a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case, shall be allowed as a deduction; such reasonable allowances in all cases to be made under rules and regulations to be prescribed by the collector. In any case in which it is ascertained, as a result of operations or of development work, that the recoverable units are greater or less than the prior estimate thereof, then such prior estimate, but not the basis for depletion, shall be revised and the allowance under this Section for subsequent taxable years shall be based upon such revised estimate. In the case of leases the deductions shall be equitably apportioned between the lessor and lessee. In the case of property held by one person for life, with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
The basis upon which depletion is to be allowed in respect of any property shall be as provided in R.S. 47:158.
##### **§ 47:67** Deductions from gross income; charges in case of oil and gas wells {#sec-47-67 omnilex-key=us-la-statutes--rs-title-47--47:67}
A.(1) Option with respect to intangible drilling and development costs incurred by an operator (one who holds a working or operating interest in any tract or parcel of land either as a fee owner or under a lease or any other form of contract granting working or operating rights) in the development of oil and gas properties: All expenditures made by an operator for wages, fuel, repairs, hauling, supplies, etc., incident to and necessary for the drilling of wells and the preparation of wells for the production of oil or gas, may, at the option of the operator, be deducted from gross income as an expense or charged to capital account. Such expenditures have for convenience been termed intangible drilling and development costs. They include the cost to operators of any drilling or development work (excluding amounts payable only out of production or the gross proceeds from production, and amounts properly allocable to cost of depreciable property) done for them by contractors under any form of contract, including turnkey contracts. Examples of items to which this option applies are, all amounts paid for labor, fuel, repairs, hauling, and supplies, or any of them, which are used (i) in the drilling, shooting, and cleaning of wells; (ii) in such clearing of ground, draining, road making, surveying, and geological works as are necessary in preparation for the drilling of wells; and (iii) in the construction of such derricks, tanks, pipelines, and other physical structures as are necessary for the drilling of wells and the preparation of wells for the production of oil or gas. In general, this option applies only to expenditures for those drilling and developing items which in themselves do not have a salvage value. For the purpose of this option, labor, fuel, repairs, hauling, supplies, etc., are not considered as having a salvage value, even though used in connection with the installation of physical property which has a salvage value. Included in this option are all costs of drilling and development undertaken (directly or through a contract) by an operator of an oil and gas property whether incurred by him prior or subsequent to the formal grant or assignment to him of operating rights (a leasehold interest, or other form of operating rights, or working interest); except that in any case where any drilling or development project is undertaken for the grant or assignment of a fraction of the operating rights, only that part of the costs thereof which is attributable to such fractional interest is within this option. In the excepted cases, costs of the project undertaken, including depreciable equipment furnished, to the extent allocable to fractions of the operating rights held by others, must be capitalized as the depletable capital cost of the fractional interest thus acquired.
(2) If deductions for depreciation or depletion have either on the books of the taxpayer or in his returns of net income been included in the past in expense or other accounts, rather than specifically as depreciation or depletion, or if capital expenditures have been charged to expense in lieu of depreciation or depletion, a statement indicating the extent to which this practice has been carried should accompany the return.
B.(1) Items returnable through depletion: If the taxpayer charges such expenditures as fall within the option to capital account, the amounts so capitalized and not deducted as a loss are returnable through depletion insofar as they are not represented by physical property. For the purposes of this section the expenditures for clearing ground, draining, road making, surveying, geological work, excavation, grading, and the drilling, shooting, and cleaning of wells, are considered not to be represented by physical property, and when charged to capital account are returnable through depletion.
(2) Items returnable through depreciation: If the taxpayer charges such expenditures as fall within the option to capital account, the amounts so capitalized and not deducted as a loss are returnable through depreciation insofar as they are represented by physical property. Such expenditures are amounts paid for wages, fuel, repairs, hauling, supplies, etc., used in the installation of casing and equipment and in the construction on the property of derricks and other physical structures.
(3) In the case of capitalized intangible drilling and development costs incurred under a contract, such costs shall be allocated between the foregoing classes of items for the purpose of determining the depletion and depreciation allowances.
(4) Option with respect to cost of nonproductive wells: If the operator has elected to capitalize intangible drilling and development costs, then an additional option is accorded with respect to intangible drilling and development costs incurred in drilling a nonproductive well. Such costs incurred in drilling a nonproductive well may be deducted by the taxpayer as an ordinary loss provided a proper election is made. Any such election made for taxable years beginning after December 31, 1943, or any such election hereafter made under this section shall be binding for all subsequent years. Any taxpayer who incurs optional drilling and development costs in drilling a nonproductive well must make a clear statement of election under this option in the return for the first taxable year beginning after December 31, 1953, in which such nonproductive well is completed. The absence of a clear indication in such return of an election to deduct as ordinary losses intangible drilling and development costs of nonproductive wells shall be deemed to be an election to recover such costs through depletion to the extent that they are not represented by physical property, and through depreciation to the extent that they are represented by physical property.
C.(1) Capital items: The option with respect to intangible drilling and development costs does not apply to expenditures by which the taxpayer acquires tangible property ordinarily considered as having a salvage value. Examples of such items are the costs of the actual materials in those structures which are constructed in the wells and on the property, and the cost of drilling tools, pipe, casing, tubing, tanks, engines, boilers, machines, etc. The option does not apply to any expenditure for wages, fuel, repairs, hauling, supplies, etc., in connection with equipment facilities, or structures, not incident to or necessary for the drilling of wells, such as structures for storing or treating oil or gas. These are capital items and are returnable through depreciation.
(2) Expense items: Expenditures which must be charged off as expense, regardless of the option provided by this section, are those for labor, fuel, repairs, hauling, supplies, etc., in connection with the operation of the wells and of other facilities on the property for the production of oil or gas.
D. This section does not grant a new option or election. Any taxpayer who made an election under R.S. 47:67 or under Section 9-n-1 of Act 21 of 1934, as amended, is, by such election, bound with respect to all optional expenditures in connection with oil and gas properties. Any taxpayer who has never made expenditures for the development of oil and gas properties prior to his first taxable year beginning after December 31, 1953, must make an election with respect to intangible drilling and development costs in general in the return for the first taxable year in which the taxpayer makes such expenditures.
*Amended by Acts 1954, No. 162, §1.*
##### **§ 47:68** Deductions from gross income; optional standard deduction {#sec-47-68 omnilex-key=us-la-statutes--rs-title-47--47:68}
A. Allowance. In computing net income of an individual, there shall be allowed as a deduction from gross income, at the election of the individual, a standard deduction equal to 10% of the adjusted gross income, as defined herein, or $1,000.00, whichever is the lesser, except that in the case of a separate return by a married individual, the standard deduction shall not exceed $500.00.
B. In lieu of certain deductions. The standard deduction shall be in lieu of all deductions except those which under Subsection C of this section are to be subtracted from gross income in computing adjusted gross income, and federal income taxes paid or accrued.
C. Adjusted gross income defined. As used in this Section, the term "adjusted gross income", when applied to income of an individual, means gross income minus the following deductions:
(1) the deductions allowed by this Chapter which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee;
(2) the deductions allowed by R.S. 47:62 which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer;
(3) the deductions allowed by R.S. 47:62 which consist of expenses of travel, meals, and lodging while away from home, paid or incurred by the taxpayer in connection with the performance by him of services as an employee;
(4) the deductions allowed by R.S. 47:62 which consist of expenses of transportation paid or incurred by the taxpayer in connection with the performance by him of services as an employee;
(5) the deductions allowed by R.S. 47:62 which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if such trade or business is to solicit, away from the employer's place of business, business for the employer;
(6) the deductions allowed in this Sub-part which consist of losses incurred in any transaction entered into for profit, though not connected with the trade or business;
(7) the deductions other than those provided in Sub-sections C(1), C(6), C(8), and C(9) of this Section, allowed in this Sub-part which are attributable to property held for the production of rents and royalties;
(8) the deductions, other than those provided in Sub-section C(1) of this Section for depreciation and depletion, allowed in this Sub-part to a life tenant of property or to an income beneficiary of property held in trust; and
(9) the deductions, other than those provided in Sub-section C(1) of this Section, allowed in this Sub-part as losses from the sale or exchange of property.
D. Election of standard deduction.
(1) Method and effect of election. The standard deduction shall be allowed if the taxpayer so elects in his return, and the collector shall by regulations prescribe the manner of signifying such election in the return. If the taxpayer on making his return fails to signify his election to take the standard deduction, such failure shall be considered his election not to take the standard deduction.
(2) Change of election. Under regulations prescribed by the collector, a change of an election for any taxable year to take, or not to take, the standard deduction, may be made after the filing of the return for such year. If the spouse of the taxpayer has filed a separate return for any taxable year corresponding, for purposes of R.S. 47:101-B, to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations:
(a) the spouse makes a change of election with respect to the standard deduction for the taxable year covered in such separate return, consistent with the change of election sought by the taxpayer, and
(b) the taxpayer and his spouse consent in writing to the assessment, within such period as may be agreed on with the collector, of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or regulation.
E. Individuals not eligible for standard deduction.
(1) Husband and wife. The standard deduction shall not be allowed to a husband or wife if the tax of the other spouse is determined on the basis of the taxable income computed without regard to the standard deduction. For purposes of this Part, the determination of whether an individual is married shall be made as of the close of his taxable year, except in cases in which a taxpayer's spouse dies during the taxpayer's taxable year such determination shall be made as of the time of such death; an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(2) Certain other taxpayers ineligible. The standard deduction shall not be allowed in computing the taxable income of:
(a) an individual making a return for a period of less than 12 months on account of a change in his annual accounting period; or
(b) an estate or trust, common trust fund, or partnership.
*Amended by Acts 1950, No. 445, §1, Acts 1958, No. 242, §4; Acts 1970, No. 258, §2; Acts 1973, Ex.Sess., No. 8, §1.*
##### **§ 47:69** Repealed by Acts 1979, No. 586, §1. {#sec-47-69 omnilex-key=us-la-statutes--rs-title-47--47:69}
*Repealed by Acts 1979, No. 586, §1.*
##### **§ 47:70** Blank {#sec-47-70 omnilex-key=us-la-statutes--rs-title-47--47:70}
*Blank*
##### **§ 47:71** Limitations on deductions for losses from wagering and from wash sales {#sec-47-71 omnilex-key=us-la-statutes--rs-title-47--47:71}
A. Wagering losses. Losses from wagering transactions shall be allowed as deductions only to the extent of gains from such transactions.
B. Loss on wash sales of stock or securities. For disallowance of loss deductions in the case of sales of stock or securities where within thirty days before or after the date of the sale the taxpayer has acquired substantially identical property, see R.S. 47:160.
##### **§ 47:72** Limitations on deductions for capital losses {#sec-47-72 omnilex-key=us-la-statutes--rs-title-47--47:72}
Losses from sales or exchanges of capital assets shall be allowed as deductions only to the extent of the gain from such sales or exchanges.
The term "capital assets" means all property of the taxpayer, whether or not connected with his trade or business, except stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in a trade or business, of a character which is subject to the allowance for depreciation provided in R.S. 47:65; and land used in a trade or business of the taxpayer.
##### **§ 47:73** Items not deductible; family transactions {#sec-47-73 omnilex-key=us-la-statutes--rs-title-47--47:73}
In computing net income, no deduction shall in any case be allowed in respect of losses from sales or exchanges of property, directly or indirectly, between members of a family or, except in the case of distributions in liquidation, between an individual and a corporation in which such individual owns, directly or indirectly, more than fifty per centum (50%) of the voting stock.
For the purpose of this Section an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and the family of an individual shall include only his brothers and sisters, whether by whole or half blood, spouse, ancestors, and lineal descendants.
##### **§ 47:74** Items not deductible; shrinkage in value of life or terminable interests {#sec-47-74 omnilex-key=us-la-statutes--rs-title-47--47:74}
Amounts paid under the laws of any state, territory, District of Columbia, possession of the United States, or a foreign country, as income to the holder of a life or terminable interest acquired by a gift, bequest, or inheritance shall not be reduced or diminished by any deduction for shrinkage, by whatever name called, in the value of such interest due to the lapse of time, nor by any deduction allowed by this Chapter, except the deductions provided for in R.S. 47:65 and 47:66, for the purpose of computing the net income of an estate or trust but not allowed under the laws of such state, territory, District of Columbia, possession of the United States, or foreign country, for the purpose of computing the income to which such holder is entitled.
##### **§ 47:75** Items not deductible; unpaid expenses and interest {#sec-47-75 omnilex-key=us-la-statutes--rs-title-47--47:75}
In computing net income, no deduction shall be allowed under R.S. 47:62, relating to expenses incurred, or under R.S. 47:54, relating to interest accrued:
(1) If such expenses or interest are not paid within the taxable year or within two and one-half months after the close thereof; and
(2) If, by reason of the method of accounting of the person to whom the payment is to be made, the amount thereof is not, unless paid, includable in the gross income of such person for the taxable year in which or with which the taxable year of the taxpayer ends; and
(3) If, at the close of the taxable year of the taxpayer or at any time within two and one-half months thereafter, the relationship between the taxpayer and the person to whom the payment is to be made is one of the following:
(a) between members of a family;
(b) between an individual and a corporation more than fifty per centum (50%) in value of the outstanding stock of which is owned directly or indirectly by or for such individual;
(c) between two corporations more than fifty per centum (50%) in value of the outstanding stock of each of which is owned directly or indirectly by or for the same individual;
(d) between a grantor and a fiduciary of any trust;
(e) between the fiduciary of a trust and the fiduciary of other trusts, if the same person is a grantor with respect to each trust;
(f) between a fiduciary of a trust and beneficiary of such trust.
##### **§ 47:76** Items not deductible; amounts allocable to income not taxed {#sec-47-76 omnilex-key=us-la-statutes--rs-title-47--47:76}
In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.
##### **§ 47:77** Items not deductible; miscellaneous {#sec-47-77 omnilex-key=us-la-statutes--rs-title-47--47:77}
Except as provided by R.S. 47:59.1, in computing net income, no deduction shall in any case be allowed in respect of:
(1) Personal, living, or family expenses;
(2) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate, except as provided in R.S. 47:67;
(3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made;
(4) Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business, carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy.
*Amended by Acts 1954, No. 162, §2; Acts 1958, No. 169, §1; Acts 1994, No. 11, §1, eff. June 7, 1994.*
##### **§ 47:78** Items not deductible; construction and application of provisions {#sec-47-78 omnilex-key=us-la-statutes--rs-title-47--47:78}
The provisions of the preceding Sections dealing with "items not deductible" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter allowing deductions.
##### **§ 47:79** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-79 omnilex-key=us-la-statutes--rs-title-47--47:79}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:85** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-85 omnilex-key=us-la-statutes--rs-title-47--47:85}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:86** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-86 omnilex-key=us-la-statutes--rs-title-47--47:86}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:87** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-87 omnilex-key=us-la-statutes--rs-title-47--47:87}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:88** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-88 omnilex-key=us-la-statutes--rs-title-47--47:88}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:89** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-89 omnilex-key=us-la-statutes--rs-title-47--47:89}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
#### **SUBPART D** ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
##### **§ 47:91** Period for computation of taxable income {#sec-47-91 omnilex-key=us-la-statutes--rs-title-47--47:91}
A. Computation of taxable income. Taxable income shall be computed
on the basis of the taxpayer's taxable year.
B. Taxable year. For purposes of this chapter, the term "taxable year"
means:
(1) the taxpayer's annual accounting period, if it is a calendar year or
a fiscal year;
(2) the calendar year, if sub-section G applies; or
(3) the period for which the return is made, if a return is made for a
period of less then 12 months.
C. Annual accounting period. For purposes of this chapter, the term
"annual accounting period" means the annual period on the basis of which the
taxpayer regularly computes his income in keeping his books.
D. Calendar year. For purposes of this chapter, the term "calendar
year" means a period of 12 months ending on December 31.
E. Fiscal year. For purposes of this chapter, the term "fiscal year"
means a period of 12 months ending on the last day of any month other than
December. In the case of any taxpayer who has made the election provided by
sub-section F, the term means the annual period (varying from 52 to 53 weeks
so elected).
F. Election of year consisting of 52-53 weeks.
(1) General rule. A taxpayer who, in keeping his books, regularly
computes his income on the basis of an annual period which varies from 52 to
53 weeks and ends always on the same day of the week and ends always:
(a) on whatever date such same day of the week last occurs in a
calendar month, or
(b) on whatever date such same day of the week falls which is nearest
to the last day of a calendar month, may, in accordance with the regulations
prescribed under sub-section F(3) of this section elect to compute his taxable
income for purposes of this chapter on the basis of such annual period. This
paragraph shall apply to taxable years ending after the date of the enactment
of this chapter.
(2) Special rules for 52-53 week year.
(a) Effective dates. In any case in which the effective date or the
applicability of any provision of this chapter is expressed in terms of taxable
years beginning or ending with reference to a specified date which is the first
or last day of a month, a taxable year described in sub-section F(1) of this
section shall be treated:
(i) as beginning with the first day of the calendar month beginning
nearest to the first day of such taxable year, or
(ii) as ending with the last day of the calendar month ending nearest to
the last day of such taxable year, as the case may be.
(b) Change in accounting period. In the case of a change from or to a
taxable year described in sub-section F(1) of this section:
(i) if such change results in a short period of less than 7 days, such
short period shall, for purposes of this chapter, be added to and deemed a part
of the following taxable year; and
(ii) if such change results in a short period to which sub-section B of
R.S. 47:97 applies, the taxable income for such short period shall be placed on
an annual basis for purposes of such sub-section by multiplying such income
by 365 and dividing the result by the number of days in the short period. A tax
shall then be determined on the annual basis, and the tax for the short period
shall be that portion of the tax computed on the annual basis which bears a
ratio to the tax computed on the annual basis as the number of days in the short
period is to 365 days.
(3) Regulations. The collector shall prescribe such regulations as he
deems necessary for the application of this sub-section.
G. No books kept; no accounting period. Except as provided in R.S.
47:97 (relating to returns for periods of less than 12 months), the taxpayer's
taxable year shall be the calendar year if:
(1) the taxpayer keeps no books;
(2) the taxpayer does not have an annual accounting period; or
(3) the taxpayer has an annual accounting period, but such period does
not qualify as a fiscal year.
*Amended by Acts 1958, No. 242, §6.*
##### **§ 47:92** Period in which items of gross income are included {#sec-47-92 omnilex-key=us-la-statutes--rs-title-47--47:92}
A. The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under methods of accounting permitted under R.S. 47:91, such amounts are to be properly accounted for as of a different period; provided that any refund of federal income and excess profits taxes shall be reported as income in the state return for the year for which such refund is made unless that year is prescribed, in which case such refund shall be reported as income in the state return for the year in which it is received, except that when the refund results from transactions or conditions which arose after the close of the year for which the refund is made, such refund shall be reported as income in the state return for the year in which arose the transactions or conditions causing the refund; and provided, further, that if any item of income has been reported in a return and has borne tax in full for a period in which it was not properly reportable, the taxpayer shall not be required to report the same item of income in a subsequent period in which it would otherwise be properly reportable, unless the collector shall have, prior to the running of prescription with respect to the first period, redetermined the tax liability for that period so as to eliminate the item of gross income improperly reported and shall have refunded or credited any resulting over-payment for that period.
B. The reporting of all refunds of federal income taxes received after December 31, 1949, shall be governed by the provisions of this Section as herein amended.
C. In the event of the death of a taxpayer, there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death, if not otherwise properly includable in respect of such period or a prior period.
*Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §3; Acts 1973, Ex.Sess., No. 8, §1.*
##### **§ 47:93** Period for which deductions and credits shall be taken {#sec-47-93 omnilex-key=us-la-statutes--rs-title-47--47:93}
A. Except as hereinafter provided in this Section, the deductions and credits provided
for in this Chapter shall be taken for the taxable year in which "paid or accrued" or "paid or
incurred," dependent upon the method of accounting upon the basis of which the net income
is computed, unless in order to clearly reflect the income the deductions or credits should be
taken as of a different period.
B. The proper year in which to claim deductions for federal income and excess
profits taxes allowable under the provisions of R.S. 47:55 shall be determined as follows,
regardless of the method of accounting regularly employed by the taxpayer:
(1) The amount of tax shown to be due upon the federal income tax return of the
taxpayer, as filed, shall be allowed as a deduction in the state return for the same period as
that for which such federal return is filed.
(2) Federal income and excess profits taxes paid after the filing of the federal return
in addition to the amount disclosed to be due by the return as filed shall be allowed as a
deduction in the state return for that period if it is not prescribed. If it is prescribed, the
deduction for such additional taxes shall be allowed as a deduction in the state return for the
period in which such additional tax is paid. This Subsection shall apply to all such payments
after December 31, 1973.
C. If a deduction is claimed and allowed in any period, the same deduction cannot
again be claimed in a subsequent period in which it otherwise would be properly deductible,
unless the taxpayer, prior to the running of prescription with respect to the first period, shall
have amended his return for that period so as to eliminate the deduction and shall have paid
any additional tax which may be due as a result thereof, together with any interest and
penalties that may be applicable thereto.
*Amended by Acts 1970, No. 258, §4; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1st Ex. Sess., No. 30, §1.*
##### **§ 47:94** Installment basis {#sec-47-94 omnilex-key=us-la-statutes--rs-title-47--47:94}
A. Regular sales of personalty. Under regulations prescribed by the collector, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
B. Sales of realty and casual sales of personalty. In the case of a casual sale or other casual disposition of personal property, other than property of a kind which would probably be included in the inventory of the taxpayer if on hand at the close of the taxable year, for a price exceeding one thousand dollars ($1,000.00), or of a sale or other disposition of real property, if in either case the initial payments do not exceed thirty per centum (30%) of the selling price, the income may, under regulations prescribed by the collector, be returned on the basis and in the manner above prescribed in this Section. As used in this Section, the term "initial payment" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
C. Change from accrual to installment basis. If a taxpayer entitled to the benefits of Sub-section A of this Section elects for any taxable year to report his net income on the installment basis, then in computing his income for the year of change or any subsequent year, amounts actually received during any such year on account of sales or other dispositions of property made in any prior year shall not be excluded.
D. Gain or loss upon disposition of installment obligations. If an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and
(1) In the case of satisfaction at other than face value or a sale or exchange, the amount realized, or
(2) In case of a distribution, transmission, or disposition otherwise than by sale or exchange, the fair market value of the obligation at the time of such distribution, transmission, or disposition. The basis of the obligation shall be the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligations satisfied in full. This Sub-section shall not apply to the transmission at death of installment obligations if there is filed with the collector, at such time as he may by regulations prescribe, a bond in such amount and with such securities as he may deem necessary, conditioned upon the return as income, by the person receiving any payment of such obligations, of the same proportion of such payment as would be returnable as income by the decedent if he had lived and had received such payment.
##### **§ 47:95** Allocation of income and deductions and prevention of tax evasion {#sec-47-95 omnilex-key=us-la-statutes--rs-title-47--47:95}
A. If in any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the State of Louisiana, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the collector is authorized to distribute, apportion or allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such organizations, trades or businesses.
B. When any corporation liable to taxation under this Chapter conducts its business in such a manner as either directly or indirectly to benefit the members or stockholders thereof or any person interested in such business, by selling its products or the goods or commodities in which it deals at less than the fair price which might be obtained therefor, or where a corporation, a substantial portion of whose capital stock is owned either directly or indirectly by another corporation, acquires and disposes of the products of the corporation so owning a substantial portion of its stock in such a manner as to create a loss or improper net income, the collector may determine the amount of taxable income of such corporation for the calendar year or the fiscal year, having due regard to the reasonable profits which, but for such arrangement or understanding, might or could have been obtained from dealing in such products, goods, or commodities.
C. For the purpose of this Section, whenever a corporation, which is required to file an income tax return, is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations, or whose income is regulated through contract or other arrangement, the collector may require such consolidated statements as in his opinion are necessary in order to determine the taxable income received by any one of the affiliated or related corporations.
##### **§ 47:96** Change of accounting period {#sec-47-96 omnilex-key=us-la-statutes--rs-title-47--47:96}
If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.
##### **§ 47:97** Returns for a period of less than twelve months {#sec-47-97 omnilex-key=us-la-statutes--rs-title-47--47:97}
A. Change of accounting period. If a taxpayer, with the approval of the collector, changes the basis of computing net income from fiscal year to calendar year, a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year. If the change is from one fiscal year to another fiscal year, a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year.
B. Income computed on basis of short period. Where a separate return is made under Sub-section A of this Section on account of a change in the accounting period, and in all other cases where a separate return is required or permitted, by regulations prescribed by the collector, to be made for a fractional part of a year, then the income shall be computed on the basis of the period for which separate return is made.
C. Income placed on annual basis. If a separate return is made under Sub-section A of this Section on account of a change in the accounting period, the net income, computed on the basis of the period for which separate return is made, shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.
D. Reduction of credits against net income. In the case of a return made for a fractional part of a year, except a return made under Sub-section A of this Section on account of a change in the accounting period, the personal exemption and credit for dependents shall be reduced respectively to amounts which bear the same ratio to the full credits provided as the number of months in the period for which return is made bears to twelve months.
##### **§ 47:98** Definitions {#sec-47-98 omnilex-key=us-la-statutes--rs-title-47--47:98}
When used in this Chapter:
(1) "Taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this Chapter. "Taxable year" includes, in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. The first tax as levied in this Chapter shall be for taxable years beginning after December 31, 1949, and shall be due in each case on the day next following the last day of each taxable year; and such tax shall be due annually thereafter, computed in each instance upon the net income of the calendar or fiscal year ended last preceding the date when the tax is due according to this Section. Due return and payment thereof shall be made as is elsewhere provided in this Chapter.
(2) "Fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. However, no fiscal year will be recognized unless, before its close, it was definitely established as an accounting period by the taxpayer, and the books of such taxpayer were kept in accordance therewith; and no accounting period shall be changed without the approval of the collector.
(3) "Paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this Chapter.
#### **SUBPART E** RETURNS AND PAYMENT OF TAX
##### **§ 47:101** Individual returns {#sec-47-101 omnilex-key=us-la-statutes--rs-title-47--47:101}
A.(1) All individuals required to file a federal individual tax return shall be required to file an individual income tax return. No tax shall be due for any taxable period for which an individual income tax return is not required to be filed pursuant to this Section.
(2) Each return shall specifically state the individual's gross income, the deductions and credits allowed under this Chapter, and written declarations signed by the taxpayer and preparer (if any) stating: I declare that I have examined this return and to the best of my knowledge it is true and complete. Declaration of preparer is based on all available information.
(3) The returns are to be prepared in accordance with the rules and regulations prescribed by the secretary of the Department of Revenue.
(4) For the purposes of this Section, "gross income" shall mean that amount as defined by R.S. 47:42 and "tax table income" shall mean that amount as defined by R.S. 47:293.
B. Husband and wife.
(1) In general. A husband and wife may make a single return jointly. Such a return may be made even though one of the spouses has neither gross income nor deductions. If a joint return is made the tax shall be computed on the aggregate income and the liability for the tax shall be joint and in solido.
(2) Different taxable years. No joint return shall be made, if the husband and wife have different taxable years.
(3) Joint return after death. In the case of the death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent, if (a) no return for the taxable year has been made by the decedent, (b) no executor or administrator has been appointed and (c) no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within one year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall constitute his separate return.
(4) Joint return after filing separate return.
(a) In general. If an individual has filed a separate return for a taxable year for which a joint return could have been made by him and his spouse under Sub-section B, and the time prescribed by law for filing the return for such taxable year has expired, such individual and his spouse may nevertheless make a joint return for such taxable year. A joint return filed by the husband and wife under this paragraph shall constitute the return of the husband and wife for such taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for such taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is made under this paragraph, any election (other than the election to file a separate return) made by either spouse in his separate return for such taxable year with respect to the treatment of any income, deduction, or credit of such spouse shall not be changed in the making of the joint return where such election would have been irrevocable if the joint return had not been made. If a joint return is made after the death of either spouse, such return can be made only with the concurrence of the executor or administrator of the deceased spouse and the surviving spouse.
(b) When a return is deemed filed. For purposes of R.S. 47:1602 (relating to delinquent returns), a joint return made under this paragraph shall be deemed to have been filed:
(i) where both spouses filed separate returns prior to making the joint return--on the date the last separate return was filed, but not earlier than the last date prescribed by law for filing the return of either spouse;
(ii) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had less than $6000.00 of gross income or $2500.00 of the net income for such taxable year--on the date of the filing of such separate return, but not earlier than the last date prescribed by law for the filing of such separate return; or
(iii) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had gross income of $6000.00 or more or $2500.00 of net income or more for such taxable year--on the date of the filing of such joint return.
(5) Determination of status. For the purposes of this paragraph:
(a) the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined:
(i) if both have the same taxable year--as of the close of such year; and
(ii) if one dies before the close of the taxable year of the other--as of the time of such death;
(b) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(6) Tax in case of joint return. For determination of the tax in case of a joint return under this Sub-section see R.S. 47:32.
(7) Innocent spouse rule
(a) A person shall be relieved from liability for any tax, penalties, interest, or other amounts for the applicable tax year to the extent that such liability is attributable to an omission from gross income or any claim of a deduction, credit, or basis for which there is no basis in fact or law in that taxable year, and occurs under the following conditions:
(i) The taxpayer filed a joint return with a spouse in such taxable year.
(ii) On such return there is an understatement of tax attributable to erroneous items of the other spouse.
(iii) The taxpayer establishes that in signing the tax return, the taxpayer did not know of, and had no reason to know of such understatement.
(iv) Taking into account all of the facts and circumstances, it is inequitable to hold the taxpayer liable for the deficiency in tax for such taxable year attributable to such understatement of the other spouse.
(v) The taxpayer elects the benefits of this Paragraph not later than two years after the date the secretary has begun collection activities with respect to the taxpayer making the election.
(b) If a taxpayer who otherwise qualifies for relief under Subparagraph (a) can only establish that in signing the return he did not know, and had no reason to know, the extent of the understatement, then such taxpayer shall be relieved of liability for tax, interest, penalties, and other amounts for such taxable years to the extent that such liability is attributable to the portion of such understatement of which such taxpayer did not know and had no reason to know.
(c) For purposes of this Subsection, "understatement" means the difference between the amount of the tax required to be shown on the return for the taxable year and the amount of the tax which is shown on the return.
(d) The relief from liability provided by this Section shall also apply to a person who is married, but files a separate return and that return or the return of the spouse of the taxpayer includes such an understatement of tax attributable to the erroneous items of the other spouse.
(e) If a taxpayer filed a joint return with a spouse for a taxable year, but the secretary finds either that an understatement was attributable to the erroneous items of such innocent spouse, or that an election was made later than two years after the secretary began collection activities, the secretary may nevertheless relieve such taxpayer of such liability as provided for in this Section, if he further finds that:
(i) Either the taxpayer had little or no involvement with preparation of the returns other than signing them, and that the taxpayer did not know of, and had no reason to know of, the understatement, or that the taxpayer was mentally or physically coerced to sign the returns.
(ii) Taking into account all the facts and circumstances, it is inequitable to hold the taxpayer liable for any unpaid tax or any deficiency, or any portion of either.
*Amended by Acts 1950, No. 445, §1; Acts 1952, No. 3, §1; Acts 1958, No. 242, §7; Acts 1982, No. 47, §1; Acts 1985, No. 630, §1; Acts 1995, No. 515, §1; Acts 1997, No. 658, §2; Acts 1997, No. 1136, §1, eff. Jan. 1, 1999; Acts 1999, No. 203, §1, applicable to all tax periods beginning after Dec. 31, 1998.*
##### **§ 47:102** Corporation returns {#sec-47-102 omnilex-key=us-la-statutes--rs-title-47--47:102}
Every corporation subject to taxation under this Chapter shall make a return, stating, specifically, the items of its gross income and the deductions and credits allowed under this Chapter. The return shall contain or be verified by a written declaration by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act, that it is made under the penalties imposed for filing false reports. The return shall state specifically the items of the corporation's gross income and the deductions and credits allowed under this Chapter, and the return is to be prepared in accordance with regulations as prescribed by the collector. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
*Amended by Acts 1950, No. 445, §1; Acts 1977, No. 329, §1.*
##### **§ 47:103** Time and place for filing returns; information concerning federal return {#sec-47-103 omnilex-key=us-la-statutes--rs-title-47--47:103}
A. Time and place for filing returns. (1) Corporation income tax returns. Returns
for corporations on the basis of the calendar year shall be made and filed with the secretary
at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the
calendar year. Returns for corporations made on the basis of a fiscal year shall be made and
filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth
month following the close of the fiscal year.
(2)(a) Partnership tax returns. Except as provided for in Subparagraph (b) of this
Paragraph, returns made by a partnership required to file a partnership return of income made
on the basis of the calendar year shall be made and filed with the secretary at Baton Rouge,
Louisiana, on or before the fifteenth day of May, following the close of the calendar year.
Returns made by a partnership required to file a partnership return of income made on the
basis of a fiscal year shall be made and filed with the secretary at Baton Rouge, Louisiana,
on or before the fifteenth day of the fifth month following the close of the fiscal year.
(b) Partnership composite returns. Composite returns required to be made for an
entity treated as a partnership for state income tax purposes and which is made on the basis
of the calendar year shall be made and filed with the secretary at Baton Rouge, Louisiana,
on or before the fifteenth day of May, following the close of the calendar year. Composite
returns required to be made for an entity treated as a partnership for state income tax
purposes and which is made on the basis of a fiscal year shall be made and filed with the
secretary at Baton Rouge, Louisiana, on or before the fifteenth day of the fifth month
following the close of the fiscal year.
(3) Other income tax returns. Returns other than corporation and partnership returns
made on the basis of the calendar year shall be made and filed with the secretary at Baton
Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar
year. Returns other than corporation and partnership returns made on the basis of a fiscal
year shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the
fifteenth day of the fifth month following the close of the fiscal year.
(4) In the event that the date on which returns shall be filed falls on Saturday,
Sunday, or a legal holiday, the return shall be made and filed on the next business day.
B. Where a taxpayer files a federal income tax return, he shall disclose in his state
return the amount of federal net income reported in his federal return for the same period.
C. Any taxpayer, taxable under this Chapter whose federal income tax return is
adjusted must furnish a statement to the collector, disclosing the nature and amounts of such
adjustments within sixty days after the federal adjustments have been made and accepted by
the taxpayer, provided that if the taxpayer does not receive a statement of the federal
adjustments until after he accepts the adjustments, he shall have sixty days from the receipt
of such statement within which to furnish the required statement to the collector. Paying the
federal tax shown due or signing a consent to immediate assessment shall constitute an
acceptance of the federal adjustments.
D.(1) The secretary may grant a reasonable extension of time for filing returns, not
to exceed six months from the date the Louisiana income tax return is due or the extended
due date of the federal income tax return, whichever is later. The secretary may accept a
physical copy of a taxpayer's Internal Revenue Service form requesting an extension of time
to file a federal income tax return for the same taxable period as an extension of time to file
a Louisiana income tax return or provide for the automatic extension of the Louisiana income
tax return without the necessity of an additional state form concerning the request for an
extension of time.
(2) For individual, partnership, and fiduciary income tax returns for taxable periods
beginning on or after January 1, 2022, there shall be an automatic six-month extension of the
time to file the return.
(3) All filing extensions provided pursuant to this Subsection are conditioned upon
the filing of the required return within the extension time period. If the required return is not
filed within the extension time period, there shall be no extension and any delinquent filing
penalty shall be computed from the original due date of the return.
Amended by Acts 1950, No. 445, §1; Acts 1952, No. 4, §1; Acts 1985, No. 100, §1,
eff. June 29, 1985; Acts 1985, No. 104, §1; Acts 1986, No. 60, §1, eff. Jan. 1, 1986; Acts
2016, No. 461, §1; Acts 2016, No. 661, §1, eff. June 17, 2016; Acts 2021, No. 287, §1, eff.
June 14, 2021; Acts 2022, No. 410, §1.
{{NOTE: SEE ACTS 1985, NO. 104, §2.}}
{{NOTE: SEE ACTS 1986, NO. 60, §§2, 3.}}
NOTE: See Acts 2016, No. 661, §3, regarding applicability.
##### **§ 47:104** Taxpayer to keep records, etc. {#sec-47-104 omnilex-key=us-la-statutes--rs-title-47--47:104}
Every person liable to any tax imposed by this chapter or for collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the collector may from time to time prescribe.
Whenever, in the judgment of the collector necessary, he may require any person, by notice served upon him to make a return, render under oath such statements, or keep such records, as the collector deems sufficient to show whether or not such person is liable to a tax under this Chapter.
##### **§ 47:105** Payment of tax {#sec-47-105 omnilex-key=us-la-statutes--rs-title-47--47:105}
A. Time of payment. The total amount of tax due on a calendar or fiscal year income
tax return shall be paid on the date the return is required by law to be filed determined
without regard to any extension of time for filing the return. The full amount of tax disclosed
by the return as filed shall constitute an assessment at that time, and shall be recorded as an
assessment in the records of the secretary.
B. Installment Payments. If the taxpayer qualifies for an installment agreement plan,
the taxpayer may elect to pay the tax in installments. Each installment payment shall be paid
in accordance with the installment agreement plan established in accordance with the
provisions of R.S. 47:1576.2 and rules and regulations promulgated by the department in
accordance with the Administrative Procedure Act. If any installment payment is not paid
on or before the date fixed for its payment, the whole amount of tax unpaid shall be paid
upon notice and demand from the secretary. However, upon request of the taxpayer and
approval of the secretary, the secretary may reinstate the installment payment agreement plan
after payment of the fee required in R.S. 47:1576.2.
C. Extension of time for payment. At the request of the taxpayer, the collector may
extend the time for payment of the amount determined as the tax by the taxpayer, or an
installment thereof for a period not to exceed six months from the date prescribed for the
payment of the tax or an installment thereof. In such case the amount in respect of which the
extension is granted shall be paid, on or before the date of the expiration of the period of the
extension.
D. Voluntary advance payment. A tax imposed by this Chapter or any installment
thereof, may be paid at the election of the taxpayer, prior to the date prescribed for its
payment.
E. Fractional parts of cent. In the payment of any tax under this Chapter, a fractional
part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case
it shall be increased to one cent.
F. Receipts. The collector upon any payment of any tax imposed by this Chapter
shall upon request give to the person making such payment a full written or printed receipt
therefor.
G. Form of payment. All payments of taxes under this Chapter shall be made
payable to the collector of revenue; and the amount may be paid by check, bank draft, post
office money order, express money order, electronic funds transfer, or credit or debit cards.
H. Bad checks. If any check or money order in payment of any amount receivable
under this Chapter is not duly paid, in addition to any other penalties provided by law, there
shall be paid in the same manner as tax by the person who tendered such check, upon
demand by the collector, a penalty equal to 1 percent of the amount of such check, except
that if the amount of such check is less than $500, the penalty under this Section shall be $5
or the amount of such check, whichever is the lesser. This Section shall not apply where it
is established to the satisfaction of the collector that the person tendering such check was in
good faith and did so with reasonable cause to believe that it would be duly paid.
Added by Acts 1960, No. 342, §1; Amended by Acts 1960, No. 342, §1; Acts 1986,
No. 60, §1, eff. Jan. 1, 1986; Acts 2001, No. 1032, §15; Acts 2004, No. 900, §1, eff. Jan. 1,
2005; Acts 2015, No. 130, §1, eff. July 1, 2015.
NOTE: See Acts 1986, No. 60, §§2, 3.
##### **§ 47:106** REPEALED BY ACTS 1958, NO. 442, §1. {#sec-47-106 omnilex-key=us-la-statutes--rs-title-47--47:106}
*REPEALED BY ACTS 1958, NO. 442, §1.*
##### **§ 47:107** Failure to file; penalty {#sec-47-107 omnilex-key=us-la-statutes--rs-title-47--47:107}
The intentional failure to file a return with the secretary of the Department of Revenue in accordance with the requirements of this Subpart and within the time periods specified in R.S. 47:103 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition, the penalties set forth in R.S. 47:1602 shall be invoked. The penalties outlined in this Subpart shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:103.
*Added by Acts 1970, No. 454, §1. Amended by Acts 1977, No. 527, §1; Acts 1997, No. 658, §2.*
#### **SUBPART F** WITHHOLDING INCOME TAX ON WAGES, AND DECLARATION OF TAX BY INDIVIDUALS
##### **§ 47:111** Definitions {#sec-47-111 omnilex-key=us-la-statutes--rs-title-47--47:111}
A. Employee. For purposes of this Subpart the term "employee" means an
individual, whether resident or nonresident of this State, who performs or performed any
service in this state for wages or any resident of this state who performs or performed any
service outside this state for wages. The word "employee", as used in this Sub-part, is
intended to include officers of corporations and elected officials.
B. Employer. For purposes of this Subpart the term "employer" means a person,
state, or any political subdivision thereof, the United States, or any agency or instrumentality
of any one or more of the foregoing, for whom an individual performs or performed any
service of whatever nature as an employee, except that:
(1) If the person for whom the individual performs or performed the services does
not have control of the payment of the wages for such services, the term "employer" (except
for purposes of Subsection A) means the person having control of the payment of such
wages, and
(2) In the case of a person paying wages on behalf of a nonresident individual,
foreign partnership, or foreign corporation, not engaged in trade or business within
Louisiana, the term "employer" (except for purposes of Subsection A) means such person.
C. Number of withholding exemptions and withholding credits for dependents
claimed. For purposes of this Subpart, the term "number of withholding exemptions and
withholding credits for dependents claimed" means the number of withholding exemptions
and withholding credits for dependents claimed in a withholding exemption certificate in
effect under R.S. 47:112(F), except that if no such certificate is in effect, the number of
withholding exemptions and withholding credits for dependents claimed shall be considered
to be zero.
D. Payroll period. For purposes of this Subpart the term "payroll period" means a
period for which a payment of wages is ordinarily made to the employee by his employer,
and the term "miscellaneous payroll period" means a payroll period other than a daily,
weekly, biweekly, semi-monthly, monthly, quarterly, semi-annual, or annual payroll period.
E. Wages. For purposes of this Subpart the term "wages" means all remuneration,
other than fees paid to a public official, for services performed by an employee for his
employer, including the cash value of all remuneration paid in any medium other than cash;
except that such term shall not include remuneration paid:
(1) for agricultural labor;
(2) for domestic service in a private home, local college club, or local chapter of a
college fraternity or sorority;
(3) for service not in the course of the employer's trade or business performed in any
calendar quarter by an employee, unless the cash remuneration paid for such service is $50
or more, and such service is performed by an individual who is regularly employed by such
employer to perform such service. For purposes of this paragraph, an individual shall be
deemed to be regularly employed by an employer during a calendar quarter only if--
(a) on each of some 24 days during such quarter such individual performs for such
employer for some portion of the day service not in the course of the employer's trade or
business; or
(b) such individual was regularly employed (as determined under subparagraph (a)
by such employer) in the performance of such service during the preceding calendar quarter;
(4) for services by a citizen or resident of the United States for a foreign government;
(5) for services performed by a duly ordained, commissioned, or licensed minister
of a church in the exercise of his ministry or by a member of a religious order in the exercise
of duties required by such order;
(6) for services performed by an individual under the age of 18 in the delivery or
distribution of newspapers or shopping news, not including delivery or distribution to any
point for subsequent delivery or distribution;
(7) for services performed by an individual in the sale of newspapers or magazines
to ultimate consumers under an arrangement under which the newspapers or magazines are
to be sold by him at a fixed price, his compensation being based on the retention of the
excess of such price over the amount at which the newspapers or magazines are charged to
him, whether or not he is guaranteed a minimum amount of compensation for such services,
or is entitled to be credited with the unsold newspapers or magazines turned back;
(8) for services not in the course of the employer's trade or business, to the extent
paid in any medium other than cash; or
(9) to, or on behalf of, an employee or his beneficiary
(a) from or to a trust described in R.S. 47:185 which is exempt from tax under R.S.
47:185 at the time of such payment unless such payment is made to an employee of the trust
as remuneration for services rendered as such employee and not as a beneficiary of the trust;
or
(b) under or to an annuity plan which, at the time of such payment, meets the
requirements of R.S. 47:185.
(10) which is not considered taxable by the Internal Revenue Code of 1954.
(11) for services performed by a nonresident individual during a declared state
disaster or emergency as defined in R.S. 47:53.5.
(12) That is exempt from this provision pursuant to the mobile workforce employer
exemption from withholding and reporting requirement provided in R.S. 47:112.2.
*Added by Acts 1960, No. 342, §1; Amended by Acts 1984, No. 935, §1, eff. July 1, 1984; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2021, No. 383, §1, eff. June 16, 2021.*
##### **§ 47:112** Income tax withheld at source {#sec-47-112 omnilex-key=us-la-statutes--rs-title-47--47:112}
A. Requirement of withholding. Every employer making payment of
wages shall deduct and withhold from such wages a tax in amounts to be
provided in withholding tables promulgated by the secretary.
B, C. Repealed by Acts 2002, No. 51, eff. Jan. 1, 2003.
D. Tax paid by recipient. If the employer in violation of the provisions
of this Subpart, fails to deduct and withhold the tax under this Chapter, and
thereafter the tax against which such tax may be credited is paid, the tax so
required to be deducted and withheld shall not be collected from the employer,
but this Subsection shall in no case relieve the employer from liability for any
penalties or additions to the tax otherwise applicable because of such failure
to deduct and withhold.
E. Included and excluded wages. If the remuneration paid by an
employer to an employee for services performed during one-half or more of
any payroll period of not more than 31 consecutive days constitutes wages, all
the remuneration paid by such employer to such employee for such period shall
be deemed to be wages; but if the remuneration paid by an employer to an
employee for services performed during more than one-half of any such
payroll period does not constitute wages, then none of the remuneration paid
by such employer to such employee for such period shall be deemed to be
wages.
F. Withholding exemptions and withholding credits for dependents.
(1) An employee receiving wages shall on any day be entitled to the
following withholding exemptions:
(a) an exemption for himself;
(b) if the employee is married, any exemption to which his spouse is
entitled, but only if such spouse does not have in effect a withholding
exemption certificate claiming such exemption;
(2) An employee receiving wages shall on any day be entitled to a
withholding credit for each dependent claimed by the employee as being a
dependent for whom the employee is entitled to a credit under the provisions
of R.S. 47:79(3).
G. Exemption certificates.
(1) On January 1, 1961, or on the date of the commencement of
employment with an employer, whichever is later, the employee shall furnish
the employer with a signed withholding exemption certificate claiming the
number of withholding exemptions and withholding credits for dependents
which he claims, which shall in no event exceed the number to which he is
entitled.
(2) If on any day during the calendar year the number of withholding
exemptions or credits for dependents to which the employee is entitled is less
than the number of withholding exemptions or credits for dependents claimed
by the employee on the withholding exemption certificate then in effect with
respect to him, the employee shall within 10 days thereafter furnish the
employer with a new withholding exemption certificate relating to the number
of withholding exemptions and credits for dependents which the employee
then claims, which shall in no event exceed the number to which he is entitled
on such day. If on any day during the calendar year the number of withholding
exemptions or credits for dependents to which the employee is entitled is
greater than the number of withholding exemptions or credits for dependents
claimed, the employee may furnish the employer with a new withholding
exemption certificate relating to the number of withholding exemptions or
credits for dependents which the employee then claims, which shall in no event
exceed the number to which he is entitled on such day.
(3) If on any day during the calendar year the number of withholding
exemptions or credits for dependents to which the employee will be, or may
reasonably be expected to be, entitled at the beginning of his next taxable year
is different from the number to which the employee is entitled on such day, the
employee shall, in such cases and at such times as the collector may by
regulations prescribe, furnish the employer with a withholding exemption
certificate relating to the number of withholding exemptions or credits for
dependents which he claims with respect to such next taxable year, which shall
in no event exceed the number to which he will be, or may reasonably be
expected to be, entitled.
(4) A withholding certificate furnished to the employer in cases in
which no previous certificate is in effect shall take effect as of the beginning
of the first payroll period ending, or the first payment of wages made without
regard to a payroll period, on or after the date on which such certificate is
furnished. A withholding certificate furnished to the employer in cases in
which a previous certificate is in effect shall take effect for the first payment
of wages made on or after the first status determination date which occurs at
least 30 days from the date on which such certificate is furnished, except that
at the election of the employer such certificate may be made effective with
respect to any payment of wages made on or after the date on which such
certificate is furnished; but a certificate furnished pursuant to Paragraph (3) of
this Subsection shall not take effect, and may not be made effective, for any
payment of wages made in the calendar year in which the certificate is
furnished. For purposes of this Paragraph the term "status determination date"
means January 1 and July 1 of each year.
(5) A withholding certificate which takes effect under this Subsection
shall continue in effect until another certificate takes effect under this
Subsection, except as provided in Paragraph (7) of this Subsection.
(6) Withholding certificates shall be in such form and contain such
information as the collector may prescribe by regulation.
(7)(a) There is hereby imposed a civil penalty in the amount of five
hundred dollars for the submission of a false or fraudulent withholding
exemption certificate by a taxpayer/employee. False or fraudulent withholding
exemption certificates shall not include certificates filed whereby an
employee/taxpayer claims less withholding exemptions and withholding
credits for dependents than the employee/taxpayer is entitled to claim under the
provisions of this Subpart.
(b) If the secretary of the Department of Revenue believes or has
reason to believe that a taxpayer/employee has submitted a false or fraudulent
withholding exemption certificate, the Department of Revenue shall send to
the taxpayer/employee a certified letter, return receipt requested, requesting
that within thirty days from the receipt of the letter he contact the department
and furnish such documentary evidence that may be needed to prove the
exemptions or exemption credits claimed within the certificate submitted by
him to his employer.
(c)(i) If the taxpayer/employee fails to comply with the department's
request within thirty days or if from the information submitted by the
taxpayer/employee the department determines that the taxpayer/employee has
submitted a false or fraudulent withholding exemption certificate, there shall
be assessed a civil penalty in the amount of five hundred dollars.
(ii) The taxpayer/employee shall have a period of thirty days from the
date of assessment to appeal the assessment made by the department to the
Nineteenth Judicial District Court in and for the parish of East Baton Rouge,
state of Louisiana. The use of a summary proceeding in the nature of a rule to
show cause as authorized by Article 2592 of the Louisiana Code of Civil
Procedure is hereby established as the method by which the taxpayer/employee
may have the assessment made by the Department of Revenue reviewed
judicially.
(iii) After the delays provided herein above have run, the five hundred
dollars civil penalty assessment shall become executory and the Department
of Revenue shall have the right to proceed with collection of that penalty as
provided by law.
(d) If a taxpayer/employee fails to furnish to the Department of
Revenue the information requested under this Paragraph, the department shall
require the employer of the taxpayer/employee to withhold tax from that
taxpayer/employee at a rate as if the taxpayer/employee claims no withholding
exemptions or dependency credits and is not exempt from withholding. In
addition, the department shall notify the taxpayer/employee of such action.
Withholding pursuant to this provision shall continue until the
taxpayer/employee has filed a corrected withholding exemption certificate and
information supporting the corrected withholding exemption certificate with
the Department of Revenue and the certificate has been accepted as correct by
the department. The department shall notify the taxpayer/employee of its
acceptance or rejection of the corrected withholding exemption certificate
within thirty days of submission of the certificate. Upon acceptance of the
withholding exemption certificate as correct, the department shall notify the
employer of the taxpayer/employee to withhold from that taxpayer/employee
in accordance with the corrected withholding exemption certificate.
(e) The civil penalty provided herein is in addition to any other penalty
that may exist under the laws of this state and the penalty provided for shall be
an obligation against and accounted for by the taxpayer/employee in the same
manner as if it were a part of the withholding tax due and can be assessed and
collected in a separate action or in the same action for the total tax liability due
by the taxpayer/employee; except that the penalties provided for herein shall
not apply to "seasonal" workers having a work history which indicates that the
tax liability for the current year will not equate to the withholding tax rate
applicable to the months employed as a wage earner if the worker indicates on
his exemption certificate that the number of exemptions claimed is to
compensate for the months in which the worker will not be a wage earner, it
being the intent of this provision that the total taxes withheld from a worker's
wages shall not be greater than his tax liability for the full year.
(f) The secretary shall promulgate rules and regulations for the
coordination of the provisions of this Subsection with the provisions of this
Section.
H. Overlapping pay periods and payment by agent or fiduciary.
In order to allow to the employee exemptions and credits which
approximate the exemptions and credits allowable for an annual payroll period,
the collector shall promulgate regulations describing the manner of
withholding and the amount to be withheld under this Chapter in the following
special circumstances where the payment of wages is made to an employee by
an employer:
(1) for a payroll period or other period, any part of which is included
in a payroll period or other period with respect to which wages are also paid
to such employee by such employer, or
(2) without regard to any payroll period or other period, but on or prior
to the expiration of a payroll period or other period for which wages are also
paid to such employee by such employer, or
(3) for a period beginning in one and ending in another calendar year,
or
(4) through an agent, fiduciary, or other person who also has the
control, receipt, custody, or disposal of, or pays, the wages payable by another
employer to such employee.
I. Withholding on basis of average wages. The collector may, under
regulations prescribed by him, authorize employers to:
(1) estimate the wages which will be paid to any employee in any
quarter of the calendar year,
(2) determine the amount to be deducted and withheld upon each
payment of wages to such employee during such quarter as if the appropriate
average of the wages so estimated constituted the actual wages paid, and
(3) deduct and withhold upon any payment of wages to such employee
during such quarter the amount necessary to adjust the amount actually
deducted and withheld upon the wages of such employee during such quarter
to the amount required to be deducted and withheld during such quarter
without regard to this Subsection.
J. Additional withholding. The collector is authorized by regulations
to provide for withholding in addition to that otherwise required under this
Section in cases in which the employer and the employee agree to such
additional withholding. Such additional withholding shall for all purposes be
considered tax required to be deducted and withheld under this Chapter.
K. Non-cash remuneration to retail commission salesman. In the case
of remuneration paid in any medium other than cash for services performed by
an individual as a retail salesman for a person, where the service performed by
such individual for such person is ordinarily performed for remuneration solely
by way of cash commission, an employer shall not be required to deduct or
withhold any tax under this Subpart for such remuneration, provided that the
employer files with the collector information describing the remuneration
under regulations prescribed by the collector.
L. Receipts for employees. Every person required to deduct and
withhold from an employee a tax under this Subpart, or who would have
required to deduct and withhold a tax under this Subpart if the employee had
claimed no more than a single exemption status, shall furnish, in duplicate, to
each such employee in respect of the remuneration paid by such person to such
employee during the calendar year, on or before January 31 of the succeeding
year, or, if his employment is terminated before the close of such calendar
year, on or before the thirtieth day after the day on which the last payment of
remuneration is made, a written receipt, in the form prescribed by the collector,
showing the name and address of such person, the name and address of the
employee, the total amount of wages paid such employee during said period,
and total amount deducted and withheld as tax under this Subpart. Such a
receipt shall be furnished at such other times, shall contain such other
information, and shall be in such form as the collector by regulation may
prescribe. The collector may grant a reasonable extension of time, not
exceeding thirty days, for furnishing the aforesaid receipts.
M. Fraudulent statement or failure to furnish statement to employee.
In addition to the criminal penalty provided by R.S. 47:119, any person,
required under the provisions of Subsection L of this Section to furnish a
statement to an employee, who willfully furnishes a false or fraudulent
statement, or who willfully fails to furnish a statement in the manner, or at the
time, or showing the information required under Subsection L of this Section,
or regulations prescribed thereunder, shall for each such failure be subject to
a penalty of $50, which shall be collected in the same manner as the tax on
employers imposed by R.S. 47:111.
N. Employees incurring no income tax liability
(1) Notwithstanding any other provision of this Section, an employer
shall not be required to deduct and withhold any tax under this Chapter upon
a payment of wages to an employee if there is in effect with respect to such
payment a withholding exemption certificate (in such form and containing
such other information as the secretary may prescribe) furnished to the
employer by the employee certifying that the employee:
(a) Incurred no liability for income tax imposed under Subtitle A for
his preceding taxable year, and
(b) Anticipates that he will incur no liability for income tax imposed
under Subsection A of this Section for his current taxable year.
(2) However, if the secretary of the Department of Revenue believes
or has reason to believe that a taxpayer/employee has submitted a false or
fraudulent withholding exemption certificate, the Department of Revenue shall
send to the taxpayer/employee a certified letter, return receipt requested,
requesting that within thirty days from the receipt of the letter that he contact
the department and furnish such documentary evidence that may be needed to
prove the exemptions or exemption credits claimed within the certificate
submitted by him to his employer.
(3)(a) If the taxpayer/employee fails to comply with the department's
request within thirty days or if from the information submitted by the
taxpayer/employee the department determines that the taxpayer/employee has
submitted a false or fraudulent withholding exemption certificate, there shall
be assessed a civil penalty in the amount of five hundred dollars.
(b) The taxpayer/employee shall have a period of thirty days from the
date of assessment to appeal the assessment made by the department to the
Nineteenth Judicial District Court in and for the parish of East Baton Rouge,
state of Louisiana. The use of a summary proceeding in the nature of a rule to
show cause as authorized by Article 2592 of the Louisiana Code of Civil
Procedure is hereby established as the method by which the taxpayer/employee
may have the assessment made by the Department of Revenue reviewed
judicially.
(c) After the delays provided herein above have run, the five hundred
dollars civil penalty assessment shall become executory and the Department
of Revenue shall have the right to proceed with collection of that penalty as
provided by law.
(4) If a taxpayer/employee fails to furnish to the Department of
Revenue the information requested under this Paragraph, the department shall
require the employer of the taxpayer/employee to withhold tax from that
taxpayer/employee at a rate as if the taxpayer/employee claims no withholding
exemptions or dependency credits and is not exempt from withholding. In
addition, the department shall notify the taxpayer/employee of such action.
Withholding pursuant to this provision shall continue until the
taxpayer/employee has filed a corrected withholding exemption certificate and
information supporting the corrected withholding exemption certificate with
the Department of Revenue and the certificate has been accepted as correct by
the department. The department shall notify the taxpayer/employee of its
acceptance or rejection of the corrected withholding exemption certificate
within thirty days of submission of the certificate. Upon acceptance of the
withholding exemption certificate as correct, the department shall notify the
employer of that taxpayer/employee to withhold from the taxpayer/employee
in accordance with the corrected withholding exemption certificate.
(5) The civil penalty provided herein is in addition to any other penalty
that may exist under the laws of this state, and the penalty provided for shall
be an obligation against and accounted for by the taxpayer/employee in the
same manner as if it were a part of the withholding tax due and can be assessed
and collected in a separate action or in the same action for the total tax liability
due by the taxpayer/employee; except that the penalties provided for herein
shall not apply to "seasonal" workers having a work history which indicates
that the tax liability for the current year will not equate to the withholding tax
rate applicable to the months employed as a wage earner if the worker
indicates on his exemption certificate that the number of exemptions claimed
is to compensate for the months in which the worker will not be a wage earner,
it being the intent of this provision that the total taxes withheld from a worker's
wages shall not be greater than his tax liability for the full year.
(6) The secretary shall promulgate rules and regulations for the
coordination of the provisions of this Subsection with the provisions of this
Section.
*Added by Acts 1960, No. 342, §1. Amended by Acts 1970, No. 258, §5; Acts 1973, Ex.Sess., No. 8, §1; Acts 1974, No. 454, §1, eff. Dec. 31, 1974; Acts 1984, No. 935, §1, eff. July 1, 1984; Acts 1984, No. 531, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2002, No. 51, §§1 and 2, eff. Jan. 1, 2003.*
##### **§ 47:112.1** Agreements for withholding with United States government {#sec-47-112.1 omnilex-key=us-la-statutes--rs-title-47--47:112.1}
The secretary of the Department of Revenue is hereby authorized to enter into an agreement on behalf of the state of Louisiana pursuant to Title 10 United States Code, Section 1045, providing for the withholding of estimated state income tax from monthly retired or retainer pay of any member or former member of the United States Armed Forces.
*Acts 1986, No. 793, §1; Acts 1997, No. 658, §2.*
##### **§ 47:112.2** Mobile workforce employer exemption from withholding and reporting requirement {#sec-47-112.2 omnilex-key=us-la-statutes--rs-title-47--47:112.2}
A. Except as otherwise provided in this Section, an employer is not required to
withhold taxes pursuant to R.S. 47:112 on wages that are paid to an employee described in
R.S. 47:248. If, during the calendar year, the number of days an employee spends performing
employment duties for the employer and any entity related to the employer in this state
exceeds the thirty-day threshold described in R.S. 47:248(B)(1)(a), an employer shall
withhold and remit tax to this state for every day in that calendar year, including the first
thirty days during which the employee performed employment duties in this state.
B. The Department of Revenue shall not require the payment of any penalties or
interest otherwise applicable for failing to deduct and withhold income taxes as required
under this Subpart if, when determining whether withholding was required, the employer met
either of the following conditions:
(1) The employer at its sole discretion maintained a time and attendance system
specifically designed to allocate employee wages for income tax purposes among all taxing
jurisdictions in which the employee performs employment duties for the employer, and the
employer relied on data from that system.
(2) The employer did not maintain a time and attendance system, and the employer
relied on either:
(a) Its own records, maintained in the regular course of business, of the employee's
location.
(b) The employee's reasonable determination of the time the employee expected to
spend performing employment duties in this state provided the employer did not have actual
knowledge of fraud on the part of the employee in making the determination and provided
that the employer and the employee did not collude to evade taxation in making the
determination.
C. For purposes of this Section, an employee shall be considered present and
performing employment duties within this state for a day if the employee performs more of
the employee's employment duties in this state than in any other state during that day. Any
portion of the day during which the employee is in transit shall not be considered in
determining the location of an employee's performance of employment duties.
*Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2025, No. 382, §1, eff. June 20, 2025.*
##### **§ 47:113** Liability of employer {#sec-47-113 omnilex-key=us-la-statutes--rs-title-47--47:113}
An employer shall be liable for the payment to the collector of the amounts required to be withheld under R.S. 47:112, and an employer who has withheld and paid such amounts to the collector shall not otherwise be liable to any person for the amounts of any such payments. Any sums withheld in accordance with the provisions of this Sub-part shall be deemed to be held in trust for the collector.
Upon failure of an employer to pay as provided in R.S. 47:114 any amounts withheld or required to be withheld under this Chapter, he shall become personally liable for any such tax. The tax, interest, penalties, and attorney fees shall be payable as provided generally in the Subtitle, and the amount thereof may be determined, computed and collected by any method generally provided for in this Subtitle.
*Added by Acts 1960, No. 342, §1.*
##### **§ 47:114** Returns and payment of tax {#sec-47-114 omnilex-key=us-la-statutes--rs-title-47--47:114}
A. Quarterly returns. Every employer required to deduct and withhold any tax under
this Subpart and every person who deducts and withholds any amount from any wage
payments under the authority of this Subpart shall make a calendar quarterly return to the
secretary on a form prescribed by him.
B. Date for filing quarterly returns. The due date for filing the quarterly returns
required under this Subpart shall be the last day of the month following the close of the
calendar quarterly reporting period.
C. Payment. Every employer required to deduct and withhold any tax under this
Subpart and every person who deducts and withholds any amount from any wage under the
authority of this Subpart shall pay the tax shown due on the return as prescribed by the
secretary. The tax paid shall in no event be less than the amount actually withheld.
D. Annual returns. (1) Every employer shall also be required to file an annual return
on a form prescribed by the secretary. The annual return shall consist of a reconciliation of
all previously filed quarterly returns for the calendar year and copies of the receipts required
to be furnished under R.S. 47:112(L) for that reporting period.
(2) The secretary may grant a reasonable extension of time, not exceeding thirty
days, for filing the annual return.
(3) The reporting requirements may be waived by the secretary for an employer if
hardship is shown by the employer in a request for waiver.
E. Date for filing annual returns. An employer shall file an annual return with the
secretary on or before January thirty-first of each year for the preceding calendar year.
F. Penalty provision. (1) A late penalty shall be imposed for delinquent submission
of, or failure to submit quarterly returns, annual returns, and receipts required to be furnished
by R.S. 47:112(L) in a form prescribed by the secretary.
(2) The penalty described in this Subsection shall be five dollars for each quarterly
return, annual return, or receipt required to be furnished under R.S. 47:112(L). The total
penalty imposed pursuant to this Subsection shall not exceed seven thousand five hundred
dollars for each annual period. This penalty shall be an obligation to be collected and
accounted for in the same manner as if it were part of the tax due and can be enforced either
in a separate action or in the same action for the collection of the tax.
(3) If the failure to timely submit the annual return is attributable, not to the
negligence of the taxpayer, but to other causes set forth in written form and considered
reasonable by the secretary, the secretary may remit or waive payments of the whole or any
part of the specific penalty provided for such failure. Until December 31, 2015, in any case
where the penalty exceeds twenty-five thousand dollars, it can be waived by the secretary
only after approval by the Board of Tax Appeals. Notwithstanding the provisions of R.S.
47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand
dollars shall be subject to oversight by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any
penalty the secretary remits or waives in accordance with rules and regulations promulgated
pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties
under the department's voluntary disclosure program.
G. Jeopardy returns. If the collector in any case believes that the collection of the
tax required to be withheld under this Subpart is in jeopardy for any reason, he may require
the employer to make a return and pay the required tax at any time.
H. Use of prescribed forms. The secretary shall prescribe the forms to be used in
compliance with the provisions of this Subpart. The secretary shall also promulgate rules
and regulations to prescribe the forms and any alternative technological, mathematical, or
date-driven methods for filing, signing, and submitting any return, report, statement, or other
document required under this Section. The secretary may also prescribe the types of media
and record layout to be used in the submission of the returns and receipts consistent with the
Internal Revenue Code requirements.
I. Governmental employers. If the employer is the United States, a state, territory,
or political subdivision thereof, or any agency or instrumentality of any one or more of the
foregoing, the return of the amount deducted and withheld upon any wages may be made by
any officer or employee of the United States, or of such state, territory, or political
subdivision, or of such agency or instrumentality, as the case may be, having control of the
payment of such wages or appropriately designated for that purpose.
J. Withholding from federal employees. The collector is hereby designated as the
proper official to make requests for and enter into agreements with the Secretary of the
Treasury of the United States to provide for the compliance with this Sub-part by the head
of the department or agency of the United States in withholding of state income taxes from
wages of federal employees and paying the same to this State. The collector is hereby
authorized, empowered and directed to make requests for and to enter into such agreements.
K. Certain information returns not required. On and after January 1, 1962, the
annual returns or reports required by the collector under the provisions of this Sub-part shall
be in lieu of such returns required under R.S. 47:164(A) as would furnish identical
information.
Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 174, §1; Acts 1971,
No. 9, §1, eff. Jan. 1, 1972; Acts 1971, No. 10, §1, eff. Jan. 1, 1972; Acts 1972, No. 522, §1,
eff. Aug. 1, 1972; Acts 1981, No. 744, §1; Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts
1983, No. 558, §1, eff. April 1, 1984; Acts 1983, 2nd Ex. Sess., No. 5, §1, eff. Jan. 2, 1984;
Acts 1984, No. 11, §1, eff. June 1, 1984; Acts 1988, No. 48, §1, eff. Oct. 1, 1988; Acts 1997,
No. 658, §2; Acts 2001, No. 788, §1, eff. Jan. 1, 2006; Acts 2001, No. 1032, §15; Acts 2006,
No. 452, §1, eff. June 15, 2006; Acts 2012, No. 107, §1, eff. July 1, 2012; Acts 2014, No.
198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2016, No. 662, §1,
eff. June 17, 2016.
NOTE: See Acts 2016, No. 662, §3, regarding applicability.
##### **§ 47:114.1** Annual information return of service recipient {#sec-47-114.1 omnilex-key=us-la-statutes--rs-title-47--47:114.1}
A. Beginning January 1, 2022, any service recipient who makes or is required to
make a return to the Internal Revenue Service, in accordance with Section 6041A(a) of the
Internal Revenue Code and treasury regulations adopted thereunder and other administrative
guidance issued by the Internal Revenue Service, including the instructions to Internal
Revenue Service Form 1099-NEC or successor form, relating to payments made to a service
provider as remuneration for services provided in this state, shall file a copy of the return
with the secretary as provided for in this Section.
B.(1) The return copy shall be filed with the secretary on or before the 28th day of
February of each year for the preceding calendar year. The first report shall be filed on or
before February 28, 2022, for remunerations made during calendar year 2021.
(2) Upon receipt of a written request from a service recipient in the manner
prescribed by the secretary, the secretary may grant a reasonable extension of time, not
exceeding thirty days, for filing the annual report.
(3) The secretary may waive the annual reporting requirement upon a showing by the
service recipient that the requirement creates an undue hardship. A request for waiver shall
be submitted to the secretary in the manner prescribed by the secretary.
C. The secretary may promulgate rules and regulations in accordance with the
Administrative Procedure Act to implement the provisions of this Section.
*Acts 2021, No. 285, §2, eff. July 1, 2021.*
##### **§ 47:115** Refunds and credits {#sec-47-115 omnilex-key=us-la-statutes--rs-title-47--47:115}
A. Employee refunds and credits.
(1) Income on which any tax is required to be withheld by an employer under this
Sub-part shall be included in the income tax return of the employee, but the amount of tax
deducted or withheld during any calendar year shall be allowed as a credit to such employee
against his income tax liability for the taxable year beginning in such calendar year.
(2) To the extent that the aforesaid credit, together with other credits allowed by law,
is less than the amount of the employee's income tax liability for said taxable year, the
amount of such underpayment shall be paid on or before the date prescribed by law for filing
individual income tax returns for said taxable year and shall be delinquent and past due after
said date.
(3) To the extent that the credit provided for in Paragraph (1) of this Subsection,
together with other credits allowed by law, is in excess of the employee's income tax liability
for the taxable year, as shown on an income tax return filed by such employee for that year,
such overpayment shall be considered as taxes erroneously paid to be credited or refunded
as herein provided. Such overpayment shall be credited to such person's estimated or income
tax liability for the succeeding taxable year unless such person shall claim a refund therefor
except that overpayment of one dollar or less shall be refunded or credited only upon the
receipt by the secretary of a written demand for such refund from the taxpayer; however, the
collector is authorized to consider any final return showing an overpayment as a claim for
refund.
(4) No refund or credit shall be allowed unless the employee provides with his final
income tax return a copy of the employer's receipt for the amount of tax deducted and
withheld from his wages for that taxable year as provided for in R.S. 47:112(L), except that
if such employee submits satisfactory proof that his employer deducted and withheld taxes
from his wages and that his employer failed or refused to furnish him with the prescribed
receipt, such proof may be taken to establish a credit or refund under this Section.
(5) The income tax liability of an employee shall not be affected by the failure of his
employer to withhold the tax required under this Sub-part.
B. Employer refunds and credits.
(1) If more than the correct amount of tax, penalty or interest is paid to the collector
by an employer he may file a claim for refund of such overpayment or the collector may
allow him to take credit for the overpayment against the tax reported on any return which he
subsequently files. However, refund or credit of the overpayment shall be made only to the
extent that the amount of the overpayment exceeds the tax actually withheld and penalty and
interest thereon.
(2) Claims for refund or credit under this Section shall be governed by the general
law relating to the refunding or crediting of overpayments by the collector.
C. Other refunds and credits. To the extent a taxpayer's payments, together with
other credits allowed by law, is in excess of his income tax liability shown on a return filed
for the taxable year, such overpayment shall be considered as taxes erroneously paid to be
credited or refunded as herein provided. Such overpayment shall be credited to the taxpayer's
estimated or income tax liability for the succeeding taxable year unless a claim for refund is
made. Notwithstanding any provision of this Subsection to the contrary, an overpayment of
one dollar or less shall be refunded or credited only upon the receipt by the secretary of a
written demand for such refund from the taxpayer. The secretary is authorized to consider
any final return showing an overpayment as a claim for refund.
Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 107, §1; Acts 1976,
No. 93, §1, eff. Jan. 1, 1977; Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1988, 1st Ex.
Sess., No. 4, §1, eff. Mar. 28, 1988; Acts 2001, No. 1032, §15; Acts 2004, No. 900, §1, eff.
Jan. 1, 2005; Acts 2016, 2^nd^ Ex. Sess., No. 10, §1, eff. July 1, 2016.
NOTE: See Acts 2016, 2^nd^ Ex.Sess., No. 10, §3, regarding applicability.
##### **§ 47:116** Declarations of estimated income tax by individuals {#sec-47-116 omnilex-key=us-la-statutes--rs-title-47--47:116}
A. Requirement of declaration. Every individual whose Louisiana income tax liability can reasonably be expected to exceed two hundred dollars for declarations of estimated tax for income tax years starting prior to January 1, 2001, and one thousand dollars for declarations of estimated tax for income tax years starting on and after January 1, 2001, after deducting all allowable credits shall be liable for filing of a declaration of estimated tax.
B. Joint declaration by husband and wife. In the case of a husband and wife, a single declaration under this Section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if the husband or the wife is separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not filed for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them.
C. Estimated tax. For purposes of this Chapter the term "estimated tax" means the amount which the individual estimates as the amount of the income tax imposed by this Chapter for the taxable year, minus the amount which the individual estimates as the sum of any credits allowable against^1^ tax.
D. Contents of declaration. The declaration shall contain such pertinent information as the collector may require.
E. Amendment of declaration. An individual may make amendments of a declaration filed during the taxable year under regulations prescribed by the collector.
F. Return as declaration or amendment. If on or before January thirty-first, or March first, in the case of an individual referred to in R.S. 47:117(B), relating to income from farming, of the succeeding taxable year the taxpayer files a return for the taxable year for which the declaration is required and pays in full the amount computed on the return as payable, then, under regulations prescribed by the secretary such return shall be considered as the amendment of the declaration permitted by Subsection E to be filed on or before January fifteenth only if the declaration is not required to be filed during the taxable year, but is required to be filed on or before January fifteenth, such return shall be considered as such declaration; and if the tax shown on the return, reduced by the sum of any credits allowable against^1^ tax is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof.
G. Short taxable years. An individual with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the collector.
H. Estates and trusts. The provisions of this Section shall not apply to an estate or trust.
Added by Acts 1960, No. 342, §1. Amended by Acts 1974, No. 189, §1; Acts 1975, No. 502, §1; Acts 2001, No. 203, §1, eff. May 31, 2001; Acts 2004, No. 900, §1, eff. Jan. 1, 2005.
^1^As appears in enrolled bill. Should be "against the tax".
##### **§ 47:117** Time for filing declarations of estimated income tax by individuals {#sec-47-117 omnilex-key=us-la-statutes--rs-title-47--47:117}
A. Individuals other than farmers. Declarations of estimated tax required by R.S. 47:116 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of R.S. 47:116 are first met
(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or
(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or
(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year.
B. Farmers. Declarations of estimated tax required by R.S. 47:116 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may be filed in lieu of the time prescribed in Subsection A at any time on or before January 15 of the succeeding taxable year.
C. Amendment. An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval.
D. Short taxable years. The application of this Sub-part to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.
E. Fiscal years. In the application of this Sub-part to the case of a taxable year beginning on any date other than January 1, there shall be substituted for the months specified in this Sub-part the months which correspond thereto.
*Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 106, §1; Acts 1971, No. 11, §1.*
##### **§ 47:117.1** Payment of installments of estimated income tax by individuals {#sec-47-117.1 omnilex-key=us-la-statutes--rs-title-47--47:117.1}
A. General rule. The amount of estimated income tax (as defined in R.S. 47:116(C)) with respect to which a declaration is required under R.S. 47:116 shall be paid as follows:
(1) If the declaration is filed on or before April 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on or before June 15 and September 15, respectively, of the taxable year, and the fourth on January 15 of the succeeding taxable year.
(2) If the declaration is filed after April 15 and not after June 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year.
(3) If the declaration is filed after June 15 and not after September 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year.
(4) If the declaration is filed after September 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.
(5) If the declaration is filed after the time prescribed in R.S. 47:117 all installments of estimated tax which would have been payable under Subparagraphs (1), (2), (3) and (4) had the declaration been timely filed shall be paid at the time of filing.
B. Farmers or fishermen. If an individual referred to in R.S. 47:117(B) (relating to income from farming) makes a declaration of estimated tax after September 15 of the taxable year and on or before January 15 of the succeeding taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.
C. Amendments of declaration. If any amendment of a declaration is filed, the remaining estimated tax, if any, shall be paid in equal amounts on the remaining installment due dates, provided that, if any amendment is made after September 15 of the taxable year, any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment.
D. Application of short taxable years. The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.
E. Fiscal years. An individual on the fiscal year basis must pay estimated tax on the 15th day of the 4th month, the 15th day of the 6th month, the 15th day of the 9th month of the taxable year and the 15th day of the first month of the succeeding taxable year.
F. Installments paid in advance. At the election of the individual, any installment of the estimated tax may be paid prior to the date prescribed for its payment.
*Added by Acts 1964, No. 235, §1. Amended by Acts 1971, No. 11, §1.*
##### **§ 47:118** Failure by individual to pay estimated income tax; penalty {#sec-47-118 omnilex-key=us-la-statutes--rs-title-47--47:118}
A. Addition to the tax. In the case of any underpayment of estimated tax by an individual, except as provided in Subsection D, there shall be added to the tax due under this Chapter for the taxable year a penalty of twelve percent per annum upon the amount of the underpayment determined under Subsection B, for the period of the underpayment determined under Subsection C.
B. Amount of underpayment. (1) For purposes of Subsection A, the amount of the underpayment shall be the excess of:
(a) The amount of the installment which would be required to be paid if the estimated tax were equal to ninety percent (sixty-six and two-thirds percent in the case of individuals referred to in R.S. 47:117(B), relating to income from farming) of the tax shown on the return for the taxable year or, if no return was filed, ninety percent (sixty-six and two-thirds percent in the case of individuals referred to in R.S. 47:117(B), relating to income from farming) of the tax for such year, over
(b) The amount, if any, of the installment paid on or before the last date prescribed for such payment.
(2) For the purposes of determining the amount of underpayment, the amount of the required installment shall be:
(a) Except as provided in Subparagraph (b), the amount of any required installment shall be twenty-five percent of the required annual payment.
(b) For purposes of Subparagraph (a), the term "required annual payment" means the lesser of:
(i) Ninety percent of the tax shown on the return for the taxable year (or, if no return is filed, ninety percent of the tax for such year), or
(ii) One hundred percent of the tax shown on the return of the individual for the preceding taxable year.
C. Period of underpayment. The period of the underpayment shall run from the date the installment was required to be paid to whichever of the following dates is earlier:
(1) The 15th day of the fourth month following the close of the taxable year;
(2) The date on which any portion of the underpayment is paid but limited to the amount of such payment. For purposes of this paragraph a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under Subsection B(1) for such installment date.
D. Exception. Notwithstanding the provisions of the preceding Subsections, the penalty imposed with respect to any underpayment of any installment shall not be imposed if no declaration of estimated tax is required to be filed under the provisions of R.S. 47:116(A), or if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of such installment equals or exceeds whichever of the following is the lesser:
(1) The amount which would have been required to be paid on or before such date if the estimated tax were whichever of the following is the least.
(a) The tax shown on the return of the individual for the preceding taxable year, if a return showing a liability for tax was filed by the individual for the preceding taxable year and such preceding year was a taxable year of twelve months, or
(b) An amount equal to the tax computed at the rates applicable to the taxable year on the basis of the taxpayer's status with respect to personal exemptions and credits for dependents under R.S. 47:79 for the taxable year, but otherwise on the basis of the facts shown on his return for, and the law applicable to, the preceding taxable year, or
(c) An amount equal to ninety percent (sixty-six and two- thirds percent in the case of individuals referred to in R.S. 47:117(B), relating to income from farming) of the tax for the taxable year computed by placing on an annualized basis the taxable income for the period from January first through the end of the first, second, or third quarter as the case may be. For purposes of this Subparagraph the taxable income for the period from January first through the end of the first, second, or third quarter as the case may be shall be placed on an annualized basis by:
(i) multiplying by twelve (or, in the case of a taxable year of less than twelve months, the number of months in the taxable year) the taxable income (computed without deduction of personal exemptions)
(ii) dividing the resulting amount by the number of months from January 1 to the end of the first, second, or third quarter as the case may be
(iii) deducting from such amount the deductions for personal exemptions allowable for the taxable year (such personal exemptions being determined as of the last date prescribed for payment of the installment); or
(2) An amount equal to ninety percent of the tax computed, at the rates applicable to the taxable year, on the basis of the actual taxable income for the months in the taxable year ending before the month in which the installment is required to be paid.
E. Application of Section in case of tax withheld on wages. For purposes of applying this Section
(1) The estimated tax shall be computed without any reduction for the amount which the individual estimates as his credit under R.S. 47:115(A) (relating to tax withheld at source on wages), and
(2) The amount of the credit allowed under R.S. 47:115(A) for the taxable year shall be deemed a payment of estimated tax, and an equal part of such amount shall be deemed paid on each installment date (determined under R.S. 47:117) for such taxable year, unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case the amounts so withheld shall be deemed payments of estimated tax on the dates on which such amounts were actually withheld.
F. Tax computed after application of credits against tax. For purposes of Subsections B and D, the term "tax" means the tax imposed by this Chapter reduced by the credit against tax allowed by R.S. 47:33.
G. Short taxable year. The application of this Section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the collector.
H. Notice to taxpayer. At such time as the secretary receives an original individual income tax return with which payment is made in excess of one thousand dollars per individual, the secretary shall notify the taxpayer of the requirement for filing a declaration of estimated tax. The notification may be in the form of a mailing to the taxpayer of a declaration of estimated tax forms and instructions.
I. Penalty waiver. The secretary may waive, in whole or in part, payment of the penalty provided for in Subsection A of this Section if the individual submits an application for waiver of the penalty on or before one year from the statutory due date of the tax return associated with the underpayment not including any applicable extensions, showing the individual acted in good faith in failing to make the estimated payments. With the exception of those situations when, in the opinion of the secretary, the individual has acted with intentional disregard for the laws of the state, the secretary may presume the individual acted in good faith under the following circumstances:
(1) The failure to make the estimated payments was attributable to extraordinary circumstances beyond the individual's control.
(2) The individual made a declaration and paid estimated tax in accordance with R.S. 47:116, 117, and 117.1 before the due date of the return without regard to any extension of time.
*Added by Acts 1960, No. 342, §1. Amended by Acts 1971, No. 11, §1; Acts 1976, No. 95, §1, eff. Jan. 1, 1977; Acts 1995, No. 515, §1; Acts 2001, No. 203, §1, eff. May 31, 2001; Acts 2003, No. 1138, §1, eff. July 2, 2003; Acts 2004, No. 53, §1, eff. May 21, 2004; Acts 2006, No. 33, §1.*
##### **§ 47:119** Criminal penalties {#sec-47-119 omnilex-key=us-la-statutes--rs-title-47--47:119}
A. Fraudulent statement or failure to make statement to employees. Any person required under the provisions of Section 112(L) to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 112(L), or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
B. Fraudulent withholding exemption certificate or failure to supply information. Any individual required to supply information to his employer under Section 112G, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 112(G), shall, upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.
*Added by Acts 1960, No. 342, §1.*
##### **§ 47:120** Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006. {#sec-47-120 omnilex-key=us-la-statutes--rs-title-47--47:120}
*Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.*
##### **§ 47:120.1** Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006. {#sec-47-120.1 omnilex-key=us-la-statutes--rs-title-47--47:120.1}
*Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.*
##### **§ 47:120.2** Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006. {#sec-47-120.2 omnilex-key=us-la-statutes--rs-title-47--47:120.2}
*Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.*
##### **§ 47:120.3** Refunds and credits {#sec-47-120.3 omnilex-key=us-la-statutes--rs-title-47--47:120.3}
A. An overpayment shall bear no interest if credit is given therefor. Amounts actually refunded as overpayments shall bear interest at the rate established pursuant to R.S. 13:4202 per year computed from ninety days after the filing date of the return showing the overpayment or from the due date of such return, whichever is later.
B. The secretary may net any overpayments against the corporation franchise taxes for the purpose of determining the interest due under the provisions of R.S. 47:1601.
*Added by Acts 1976, No. 94, §1, eff. Jan. 1, 1977. Amended by Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1985, No. 106, §1, eff. June 29, 1985; Acts 1988, 1st Ex. Sess., No. 4, §1, eff. Mar. 28, 1988.*
#### **SUBPART G** WILDLIFE HABITAT AND NATURAL HERITAGE TRUST DONATION
##### **§ 47:120.21** Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust {#sec-47-120.21 omnilex-key=us-la-statutes--rs-title-47--47:120.21}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Wildlife Habitat and Natural Heritage Trust, as provided for by R.S. 56:1921 through 1925, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the Department of Wildlife and Fisheries for deposit in the Wildlife Habitat and Natural Heritage Trust. Donations so received shall be used solely for the purpose provided for in R.S. 56:1921 through 1925.
*Acts 1989, No. 645, §1, eff. July 6, 1989; Acts 1997, No. 658, §2.*
#### **SUBPART H** LOUISIANA ASSOCIATION OF COUNCILS ON AGING DONATION
##### **§ 47:120.25** Legislative purpose {#sec-47-120.25 omnilex-key=us-la-statutes--rs-title-47--47:120.25}
The legislature hereby finds and declares that the senior citizens of the state of Louisiana have made and continue to make a lasting contribution to the personal and material resources of the state through sharing their wisdom, energy, and talent and that it is in the public interest for the state to assist in supporting programs for senior citizens that aid in improving their quality of life.
*Acts 1990, No. 108, §1.*
##### **§ 47:120.26** Income tax checkoff; donation for Louisiana Association of Councils on Aging {#sec-47-120.26 omnilex-key=us-la-statutes--rs-title-47--47:120.26}
A. As used in this Subpart the following terms have the meanings ascribed to them:
(1) "OEA" means the office of elderly affairs that is an organizational part of the governor's office, and exercises overall supervision of parish councils on aging.
(2) "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens.
(3) "Secretary" means the secretary of the Department of Revenue.
(4) "Senior citizens" means residents of Louisiana who have attained the age of sixty years or more.
B. Every resident, nonresident, domestic, and foreign corporation who files a state income tax return and who is entitled to a refund may designate on such return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the parish councils on aging in lieu of that amount being paid as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the tax return as prescribed by the secretary. No donation made under the provisions of this Section shall be invalid for want of an authentic act.
C. At the time the secretary confirms that a refund is due on the taxpayer's income tax return upon which a designation to the parish councils on aging has been made, the secretary shall enter into a central record the amount of the donation and the name of the donor. The secretary shall remit the total of such amounts at least every three months to OEA.
D. OEA shall deposit all donation funds from the secretary in a separate bank account and maintain a record of receipts and expenditures. Disbursement of donation funds from the special bank account shall be made by OEA to parish councils on aging and such distribution shall be based on the per capita senior citizen population in each parish as reflected in the latest federal census.
E. All funds received by parish councils on aging, having as their origin the donation of income tax refunds, shall be expended on state-approved programs administered by OEA.
*Acts 1990, No. 108, §1; Acts 1997, No. 658, §2.*
#### **SUBPART I** LOUISIANA MILITARY FAMILY ASSISTANCE FUND CHECKOFF DONATIONS
##### **§ 47:120.31** Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund {#sec-47-120.31 omnilex-key=us-la-statutes--rs-title-47--47:120.31}
A.(1) For tax years beginning on and after January 1, 2005, every individual and corporation that files an individual income tax return or a corporate income or franchise tax return is authorized to do any of the following:
(a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated.
(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax.
(2)(a) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.
(b) No donation made under the provisions of this Subtitle shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donations to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the last statutorily authorized extension for filing the return.
C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of this Title, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of this Title, as amended.
*Acts 2005, No. 151, §2, eff. June 28, 2005.*
#### **SUBPART J** COASTAL PROTECTION AND RESTORATION FUND CHECKOFF DONATIONS
##### **§ 47:120.32** Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund {#sec-47-120.32 omnilex-key=us-la-statutes--rs-title-47--47:120.32}
A.(1) For tax years beginning on and after January 1, 2009, every individual that files
an individual income tax return is authorized to do any of the following:
(a) Designate on the return for such tax all or a portion of the total amount of the
refund to which such taxpayer is entitled for that tax year as a donation to the Coastal
Protection and Restoration Fund provided for in R.S. 49:214.5.4 in lieu of that amount being
paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so
designated.
(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an
additional donation to the Coastal Protection and Restoration Fund provided for in R.S.
49:214.5.4 by paying the amount of such donation in addition to any tax or refund due for
the year and designating the donation on the return for such tax.
(2)(a) The designation and a payment for an additional amount shall be made at the
time of the filing of the return and upon the return form in the manner provided by the
secretary of the Department of Revenue.
(b) No donation made under the provisions of this Subtitle shall be invalid for lack
of an authentic act.
B. Upon receipt of any taxpayer's return upon which the designation of a refund
donation or the payment of an additional donation has been made, the secretary shall, after
having deducted the refund donation from the amount of any refund due, remit any such
donation to the state treasurer for deposit directly into the Coastal Protection and Restoration
Fund provided for in R.S. 49:214.5.4 no more than one hundred twenty days from the last
statutorily authorized extension for filing the return.
C. Donations made under the provisions of this Section shall not be considered part
of the taxes collected and administered under Chapter 1 or Chapter 5 of Subtitle II of Title
47 of the Louisiana Revised Statutes of 1950, as amended, and are not subject to enforcement
or collection under the administrative provisions of Chapter 18 of Subtitle II of Title 47 of
the Louisiana Revised Statutes of 1950, as amended.
*Acts 2008, No. 123, §1, eff. June 6, 2008; Acts 2024, No. 341, §1, eff. May 28, 2024.*
#### **SUBPART K** LOUISIANA LUNG CANCER CHECKOFF DONATION
##### **§ 47:120.33** Income tax checkoff; donation for National Lung Cancer Partnership {#sec-47-120.33 omnilex-key=us-la-statutes--rs-title-47--47:120.33}
A. Every individual who files an individual state income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the National Lung Cancer Partnership in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for lack of an authentic act.
B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the National Lung Cancer Partnership, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the National Lung Cancer Partnership at least every three months.
*Acts 2009, No. 406, §1.*
#### **SUBPART L** CHILDREN'S TRUST DEDICATED FUND ACCOUNT DONATION
##### **§ 47:120.34** Legislative intent; declaration of purpose and policy {#sec-47-120.34 omnilex-key=us-la-statutes--rs-title-47--47:120.34}
It is the intent of the legislature to protect the health, safety, and well-being of the
children of the state. The legislature declares that the children of the state are its single
greatest resource and that these children require the utmost protection to guard their future
and the future of the state. It is in the public interest to protect our children from child abuse
and neglect.
*Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 2021, No. 114, §18, eff. July 1, 2022.*
##### **§ 47:120.35** Income tax checkoff; donation for Children's Trust Dedicated Fund Account {#sec-47-120.35 omnilex-key=us-la-statutes--rs-title-47--47:120.35}
A. Every individual who files an individual state income tax return and who is
entitled to a refund may designate that all or any portion of the total amount of the refund
shall be donated to the Children's Trust Dedicated Fund Account in lieu of that amount being
returned to him. The designation shall be made at the time of the filing of the tax return and
shall be made upon the income tax return form as prescribed by the secretary of the
Department of Revenue. No donation made under the provisions of this Section shall be
invalid for want of authentic act.
B. Upon receipt of any taxpayer's income tax return upon which a designation to the
account has been made, the secretary of the Department of Revenue shall enter in a central
record the amount of the donation and the name of the donor. The secretary shall forward
such amounts directly to the state treasurer for deposit in the Children's Trust Dedicated Fund
Account. The donation will be effective for all taxable periods beginning after December
31, 1998.
*Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 1997, No. 658, §2; Acts 1999, No. 129, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.*
#### **SUBPART M** POLITICAL PARTY DONATION
##### **§ 47:120.36** Income tax checkoff; donation for political party {#sec-47-120.36 omnilex-key=us-la-statutes--rs-title-47--47:120.36}
A. Every individual who is not a member of the classified civil service who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the political party of his choice in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated.
B. As used in this Section, the term "political party" shall have the same meaning as that ascribed to it in R.S. 18:441.
C. No donation made under the provisions hereof shall be invalid for want of an authentic act.
D. Upon receipt of any taxpayer's current year income tax return upon which the designation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount, after deducting twenty percent therefrom to defray the expenses of the Department of Revenue, to the state central committee of the political party designated, annually, on or before March first of the year following the year in which the tax return was filed.
*Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2.*
#### **SUBPART N** SPECIAL PROVISIONS, DONATION OF TAX REFUNDS
##### **§ 47:120.37** Refund designation on tax form {#sec-47-120.37 omnilex-key=us-la-statutes--rs-title-47--47:120.37}
A. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in
any other provision of law to the contrary, the designation to donate all or any portion of the
total amount of tax refund shall be made at the time of the filing of the current year tax return
and shall be made on the income tax return form as prescribed by the secretary of the
Department of Revenue.
B. Except as provided in R.S. 47:120.131 and 120.141, when the total amount of tax
refunds donated to any donee is less than ten thousand dollars per year for two consecutive
years, designation of such donee shall be removed from the income tax form.
C. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in
any other provision of law to the contrary, upon receipt of any taxpayer's current year income
tax return upon which the designation of a donation has been made, the secretary shall enter
in a central record the amount of the donation and the name of the donor. Notwithstanding
any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to
the contrary, the amount of the donations received by the secretary, less twenty percent
credited to the department's expenses to defray administrative and printing expenses, shall
be disbursed to the designated donee before March first of the year following the year in
which the tax return was filed. Following the initial disbursement of monies, the secretary
shall quarterly disburse monies to the designated donees. The provisions of this Subsection
shall supercede any other provision of law in this Title 47 to the contrary.
D. The provisions of this Section shall be applicable to all existing and future refund
donations as provided for in Chapter 1 of Subtitle II of this Title and shall supercede any
provision of law to the contrary in this Title.
*Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2; Acts 2012, No. 7, §1, eff. June 30, 2012; Acts 2016, No. 187, §1, eff. May 26, 2016; Acts 2020, No. 33, §1.*
#### **SUBPART O** LOUISIANA BICENTENNIAL COMMISSION AND BATTLE OF NEW ORLEANS BICENTENNIAL COMMISSION DONATION
##### **§ 47:120.38** Repealed by Acts 2016, No. 614, §10(C). {#sec-47-120.38 omnilex-key=us-la-statutes--rs-title-47--47:120.38}
*Repealed by Acts 2016, No. 614, §10(C).*
##### **§ 47:120.39** Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020. {#sec-47-120.39 omnilex-key=us-la-statutes--rs-title-47--47:120.39}
*Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.*
#### **SUBPART Q** LOUISIANA OPERATION GAME THIEF CHECKOFF FUND
##### **§ 47:120.40** Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated {#sec-47-120.40 omnilex-key=us-la-statutes--rs-title-47--47:120.40}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Louisiana Operation Game Thief, Incorporated, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the Louisiana Operation Game Thief, Incorporated, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to Louisiana Operation Game Thief, Incorporated, at least every three months.
*Acts 1995, No. 357, §1; Acts 1997, No. 652, §1; Acts 1997, No. 658, §2.*
#### **SUBPART R** LOUISIANA SENIOR CITIZENS TRUST FUND DONATION
##### **§ 47:120.41** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.41 omnilex-key=us-la-statutes--rs-title-47--47:120.41}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
##### **§ 47:120.42** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.42 omnilex-key=us-la-statutes--rs-title-47--47:120.42}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
#### **SUBPART S** UNITED STATES OLYMPIC COMMITTEE DONATION
##### **§ 47:120.51** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.51 omnilex-key=us-la-statutes--rs-title-47--47:120.51}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
##### **§ 47:120.52** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.52 omnilex-key=us-la-statutes--rs-title-47--47:120.52}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
##### **§ 47:120.53** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.53 omnilex-key=us-la-statutes--rs-title-47--47:120.53}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
##### **§ 47:120.54** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.54 omnilex-key=us-la-statutes--rs-title-47--47:120.54}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
##### **§ 47:120.55** Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002. {#sec-47-120.55 omnilex-key=us-la-statutes--rs-title-47--47:120.55}
*Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.*
#### **SUBPART T** DUCKS UNLIMITED DONATION
##### **§ 47:120.57** Income tax checkoff; donation for Ducks Unlimited {#sec-47-120.57 omnilex-key=us-la-statutes--rs-title-47--47:120.57}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Chapter of Ducks Unlimited in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Part shall be invalid for want of an authentic act.
B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the Louisiana Chapter of Ducks Unlimited, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the Louisiana Chapter of Ducks Unlimited at least every three months.
*Acts 1997, No. 639, §1.*
#### **SUBPART U** LOUISIANA BREAST CANCER TASK FORCE CHECKOFF DONATION
##### **§ 47:120.61** Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies {#sec-47-120.61 omnilex-key=us-la-statutes--rs-title-47--47:120.61}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Breast Cancer Task Force in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount to the Louisiana Breast Cancer Task Force annually, on or before March first of the year following the year in which the tax return was filed.
*Acts 1999, No. 195, §1, eff. for taxable years beginning after Dec. 31, 1998.*
#### **SUBPART V** STUDENT TUITION ASSISTANCE AND REVENUE TRUST PROGRAM DEPOSITS
##### **§ 47:120.62** Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits {#sec-47-120.62 omnilex-key=us-la-statutes--rs-title-47--47:120.62}
A. Subject to the establishment of a procedure as provided in Subsection B of this Section, every individual who files an individual income tax return for any tax year beginning on and after January 1, 2001, and who is entitled to a refund may designate on his return that all or any portion of the total amount of the refund to which he is entitled shall be deposited into a Student Tuition Assistance and Revenue Trust Program account of which he is the owner, as provided for by R.S. 17:3091 et seq., in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue.
B. The secretary of the Department of Revenue and the Louisiana Tuition Trust Authority shall jointly establish a procedure and a process for the efficient deposit and crediting of such refunds. Such procedure and process shall be adopted as rules of the Louisiana Tuition Trust Authority pursuant to the Administrative Procedure Act.
*Acts 2000, No. 45, §2, eff. July 1, 2000.*
#### **SUBPART W** LOUISIANA CANCER CHECKOFF DONATION
##### **§ 47:120.63** Income tax checkoff; donation for Louisiana cancer; creation; use of monies {#sec-47-120.63 omnilex-key=us-la-statutes--rs-title-47--47:120.63}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which the individual is entitled shall be donated to the
Louisiana Cancer Advisory Board, created pursuant to R.S. 40:1105.9, for the purpose of
combating cancer and research into a cure for the disease. The designation shall be made at
the time of the filing of the current year tax return and shall be made upon the income tax
return form as provided by the secretary of the Department of Revenue. No donation made
under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the
designation of a donation has been made pursuant to Subsection A of this Section, the
secretary shall enter in a central record the donation and the name of the donor. The secretary
shall forward all such donations to the Louisiana Cancer Advisory Board annually, on or
before March first of the year following the year in which the tax return was filed. The board
shall use the monies derived from all such donations for the purpose of combating and
researching cancer.
*Acts 2001, No. 1033, §1, applicable to tax years beginning after Dec. 31, 2000; Acts 2013, No. 89, §1; Acts 2024, No. 404, §2, eff. May 28, 2024.*
#### **SUBPART X** LOUISIANA ANIMAL WELFARE COMMISSION CHECKOFF DONATION
##### **§ 47:120.71** Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies {#sec-47-120.71 omnilex-key=us-la-statutes--rs-title-47--47:120.71}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current-year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Louisiana Pet
Overpopulation Advisory Council in lieu of that amount being paid to him as a refund, in
which case the refund shall be reduced by the amount so designated. The designation shall
be made at the time of the filing of the current-year tax return and shall be made upon the
income tax return form as provided by the secretary of the Department of Revenue. No
donation made under the provisions of this Subsection shall be invalid for lack of an
authentic act.
B. Upon receipt of any taxpayer's current-year income tax return upon which the
designation of a donation has been made, the secretary shall, after having deducted the
donation from the amount to be refunded, remit the donation for deposit directly into the
Louisiana Animal Welfare Escrow Account within the state treasury no more than one
hundred twenty days from the due date of the return.
*Acts 2003, No. 111, §1, eff. for taxable years on or after Jan. 1, 2004; Acts 2004, No. 74, §2; Acts 2017, No. 422, §2; Acts 2019, No. 404, §9, eff. July 1, 2020.*
#### **SUBPART Y** LOUISIANA HOUSING TRUST FUND CHECKOFF DONATION
##### **§ 47:120.76** Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies {#sec-47-120.76 omnilex-key=us-la-statutes--rs-title-47--47:120.76}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Housing Trust Fund, created pursuant to R.S. 40:600.26, for the purpose of assisting low-income individuals and families to access affordable housing, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made pursuant to Subsection A of this Section, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount to the Louisiana Housing Trust Fund annually, on or before March first of the year following the year in which the tax return was filed.
*Acts 2003, No. 734, §2, eff. June 27, 2003.*
#### **SUBPART Z** COMMUNITY-BASED PRIMARY HEALTH CARE INITIATIVE FUND CHECKOFF DONATION
##### **§ 47:120.81** Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012. {#sec-47-120.81 omnilex-key=us-la-statutes--rs-title-47--47:120.81}
*Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.*
#### **SUBPART AA. THE NATIONAL MULTIPLE SCLEROSIS SOCIETY DONATION** SUBPART AA. THE NATIONAL MULTIPLE SCLEROSIS SOCIETY DONATION
##### **§ 47:120.91** Income tax checkoff; donation for the National Multiple Sclerosis Society {#sec-47-120.91 omnilex-key=us-la-statutes--rs-title-47--47:120.91}
A.(1) Donation of Refund. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the National Multiple Sclerosis Society in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
(2) Other Donations. Every individual who files an individual income tax return for the current tax year and who owes additional income tax may, in addition to payment of that tax liability, make and pay an additional donation of money to the National Multiple Sclerosis Society. The donation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. There is hereby established in the state treasury a special escrow fund to be known as the National Multiple Sclerosis Society Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the National Multiple Sclerosis Society. The fund shall be administered by the secretary, who is authorized to retain from monies deposited into the fund amounts necessary to provide for expenses associated with its administration. The secretary shall, every sixty days, remit the remaining balance of monies in the fund to the National Multiple Sclerosis Society.
C.(1) Disposition of Donated Refunds. At the time the secretary determines that a refund is due on a taxpayer's income tax return upon which a designation is made for a donation to the National Multiple Sclerosis Society, the secretary shall transfer from general collections an amount equal to the amount of the donation to be deposited in and credited to the fund. This transfer shall occur within one hundred twenty days of the date upon which the return was received, or the due date of the return, whichever is later. The secretary shall also maintain a register of the amount of each donation and the name of the donor.
(2) Disposition of Other Donations. At the time the secretary determines that a tax return for a taxpayer who owes additional taxes contains a payment of money in excess of the taxes due and a designation by the taxpayer that the additional monies represent a donation to the National Multiple Sclerosis Society, the secretary shall transfer from general collections an amount equal to the amount of the donation for deposit in and credit to the fund.
D. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at its discretion, request a report from the National Multiple Sclerosis Society relative to its operations in Louisiana. The form and content of the report shall be prescribed by the chairman of the committee, but the report shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the National Multiple Sclerosis Society to provide testimony with respect to the report.
*Acts 2010, No. 217, §1; Acts 2014, No. 107, §1.*
#### **SUBPART BB. LOUISIANA FOOD BANK ASSOCIATION DONATION** SUBPART BB. LOUISIANA FOOD BANK ASSOCIATION DONATION
##### **§ 47:120.95** Income tax checkoff; donation for Louisiana Food Bank Association {#sec-47-120.95 omnilex-key=us-la-statutes--rs-title-47--47:120.95}
A.(1) Donation of Refund. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Food Bank Association, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
(2) Other donations. Every individual who files an individual income tax return for the current tax year and who owes additional income tax may, in addition to payment of that tax liability, make and pay an additional donation of money to the Louisiana Food Bank Association. The donation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. There is hereby established in the state treasury a special escrow fund to be known as the Louisiana Food Bank Association Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the Louisiana Food Bank Association. The fund shall be administered by the state treasurer, who shall every sixty days, remit the remaining balance of monies in the fund to the Louisiana Food Bank Association.
C. The House Committee on Ways and Means, may, at its discretion, request a report from the association relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the foundation to provide testimony with respect to the report.
*Acts 2011, No. 108, §1, eff. for taxable years beginning on and after Jan. 1, 2011.*
#### **SUBPART CC** LOUISIANA MAKE-A-WISH ACT
##### **§ 47:120.101** Income tax checkoff; Louisiana Make-A-Wish Act {#sec-47-120.101 omnilex-key=us-la-statutes--rs-title-47--47:120.101}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana, hereinafter referred to as the "foundation", in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. There is hereby established in the state treasury a special escrow fund to be known as the Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the foundation. The fund shall be administered by the state treasurer, who shall every three months, remit the remaining balance of monies in the fund to the foundation. The foundation shall use the monies derived from such donations for the purpose of granting wishes to children within Louisiana who have life-threatening medical conditions.
C. The House Committee on Ways and Means, may, at its discretion, request a report from the foundation relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the foundation to provide testimony with respect to the report.
*Acts 2011, No. 198, §1, eff. for taxable years beginning on or after Jan. 1, 2011.*
#### **SUBPART DD** LOUISIANA ASSOCIATION OF UNITED WAYS/LA 2-1-1 DONATION
##### **§ 47:120.111** Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1 {#sec-47-120.111 omnilex-key=us-la-statutes--rs-title-47--47:120.111}
A. Every individual who files an individual income tax return for the current year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Association of United Ways/LA 2-1-1, hereinafter referred to as "United Ways/LA 2-1-1", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Donated monies shall be administered by the secretary and disbursed to United Ways/LA 2-1-1 in accordance with the provisions of R.S. 47:120.37. The United Ways/LA 2-1-1 shall use the monies derived from such donations for the 2-1-1 helpline for the purpose of alerting and educating the public on important services, opportunities, crises, and facts, and for necessary staff and administrative costs associated with the United Ways/LA 2-1-1 program.
C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at its discretion, request a report from the United Ways/LA 2-1-1 relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the United Ways/LA 2-1-1 to provide testimony with respect to the report.
*Acts 2012, No. 5, §1, eff. Apr. 25, 2012.*
### **END OF LIFE CARE DONATION** END OF LIFE CARE DONATION
##### **§ 47:120.121** Income tax checkoff; donation for Alliance for the Advancement of End of Life Care {#sec-47-120.121 omnilex-key=us-la-statutes--rs-title-47--47:120.121}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Alliance for the Advancement of End of Life Care, hereinafter referred to as the "alliance", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Alliance for the Advancement of End of Life Care in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at their discretion, request a report from the alliance relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the alliance to provide testimony with respect to the report.
*Acts 2012, No. 155, §1, eff. May 14, 2012.*
### **PARK, INC. DONATION** PARK, INC. DONATION
##### **§ 47:120.131** Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc. {#sec-47-120.131 omnilex-key=us-la-statutes--rs-title-47--47:120.131}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Friends of
Palmetto Island State Park, Inc. in lieu of that amount being paid to him as a refund, in which
case the refund shall be reduced by the amount so designated. The designation shall be made
at the time of the filing of the current year tax return and shall be made on the income tax
return form as prescribed by the secretary of the Department of Revenue. Donated monies
shall be administered by the secretary and distributed to the Friends of Palmetto Islands State
Park, Inc. in accordance with the provisions of R.S. 47:120.37. No donation made under the
provisions of this Subsection shall be invalid for lack of an authentic act.
B. The Friends of Palmetto Island State Park, Inc. shall use the monies derived from
such donations for the purpose of supporting and enhancing the Palmetto Island State Park.
C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee
on Ways and Means, may, at its discretion, request a report from the Friends of Palmetto
Island State Park, Inc. relative to its operations. The form and content of the report shall be
prescribed by the chairman of the committee, but the report shall at a minimum contain a
detailed explanation of the revenues and expenditures, as well as a description of the
organization's activities. The committee may summon any person employed by or associated
with the Friends of Palmetto Island State Park, Inc. to provide testimony with respect to the
report.
D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for
in this Section shall not be removed from the individual income tax return; however, the
exemption from the provisions of R.S. 47:120.37(B) shall be inapplicable, inoperable, and
of no effect beginning January 1, 2020.
Acts 2012, No. 321, §1, eff. May 25, 2012; Acts 2016, No. 187, §1, eff. May 26,
2016.
NOTE: See Acts 2016, No. 187, §2, regarding applicability.
#### **SUBPART GG. DREAMS COME TRUE, INC., DONATION** SUBPART GG. DREAMS COME TRUE, INC., DONATION
##### **§ 47:120.141** Income tax checkoff; donation for Dreams Come True, Inc. {#sec-47-120.141 omnilex-key=us-la-statutes--rs-title-47--47:120.141}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to Dreams Come
True, Inc., hereinafter referred to as "DCT", in lieu of that amount being paid to him as a
refund, in which case the refund shall be reduced by the amount so designated. The
designation shall be made at the time of the filing of the current year tax return and shall be
made on the income tax return form as prescribed by the secretary of the Department of
Revenue. Donated monies shall be administered by the secretary and distributed to Dreams
Come True, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made
under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. DCT shall use the monies derived from such donations for the purpose of
fulfilling dreams of children with life-threatening illnesses.
C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee
on Ways and Means, may, at their discretion, request a report from DCT relative to its
operations. The form and content of the report shall be prescribed by the chairman of the
committee, but the report shall at a minimum contain a detailed explanation of the revenues
and expenditures, as well as a description of the organization's activities. The committee
may summon any person employed by or associated with DCT to provide testimony with
respect to the report.
D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for
in this Section shall not be removed from the individual income tax return. The provisions
of this Subsection shall expire on January 1, 2024.
*Acts 2012, No. 363, §1, eff. May 31, 2012; Acts 2020, No. 33, §1.*
### **DISORDER DONATION** DISORDER DONATION
##### **§ 47:120.151** Income tax checkoff; Center of Excellence for Autism Spectrum Disorder {#sec-47-120.151 omnilex-key=us-la-statutes--rs-title-47--47:120.151}
Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Odyssey Foundation for the Arts, LLC for the Center of Excellence for Autism Spectrum Disorder, in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. For purposes of listing this donation option on the tax return, the donation authorized by this Section shall be referred to as the "Center of Excellence for Autism Spectrum Disorder". The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and disbursed to the Odyssey Foundation for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum Disorder in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
*Acts 2012, No. 132, §1.*
#### **SUBPART II** RED CROSS CHECKOFF DONATION
##### **§ 47:120.161** Income tax checkoff; donation for American Red Cross {#sec-47-120.161 omnilex-key=us-la-statutes--rs-title-47--47:120.161}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the American Red Cross in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the American Red Cross in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means, may, at its discretion, request a report from the American Red Cross relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the American Red Cross to provide testimony with respect to the report.
*Acts 2012, No. 186, §1.*
#### **SUBPART JJ. NEW OPPORTUNITIES WAIVER FUND CHECKOFF DONATION** SUBPART JJ. NEW OPPORTUNITIES WAIVER FUND CHECKOFF DONATION
##### **§ 47:120.171** Income tax checkoff; donation for New Opportunities Waiver Fund {#sec-47-120.171 omnilex-key=us-la-statutes--rs-title-47--47:120.171}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the New
Opportunities Waiver Fund, created pursuant to R.S. 39:100.61, in lieu of that amount being
paid to him as a refund. In this case the refund shall be reduced by the amount so designated.
The designation shall be made at the time of filing the current year tax return and shall be
made upon the income tax return form as prescribed by the secretary of the Department of
Revenue. Donated monies shall be administered by the secretary and distributed to the New
Opportunities Waiver Fund in accordance with the provisions of R.S. 47:120.37. No
donation made under the provisions of this Subpart shall be invalid for want of an authentic
act.
B. The House Committee on Ways and Means, may, at its discretion, request a report
from the Louisiana Department of Health relative to the New Opportunities Waivers or the
New Opportunities Waiver Fund. The form and content of the report shall be prescribed by
the chairman of the committee, but shall at a minimum contain a detailed explanation of the
revenues and expenditures, as well as a description of the department's activities. The
committee may summon any person employed by or associated with the Louisiana
Department of Health to provide testimony with respect to the report.
*Acts 2012, No. 186, §1.*
#### **SUBPART KK. MADDIE'S FOOTPRINTS** SUBPART KK. MADDIE'S FOOTPRINTS
##### **§ 47:120.181** Income tax checkoff; donation for Maddie's Footprints {#sec-47-120.181 omnilex-key=us-la-statutes--rs-title-47--47:120.181}
A. For tax years beginning on and after January 1, 2022, every individual who files
an individual income tax return for the current tax year and who is entitled to a refund may
designate on his current year return that all or any portion of the total amount of the refund
to which he is entitled shall be donated to Maddie's Footprints, in lieu of that amount being
paid to him as a refund, in which case the refund shall be reduced by the amount so
designated. The designation shall be made at the time of the filing of the current year tax
return and shall be made on the income tax return form as prescribed by the secretary of the
Department of Revenue. Donated monies shall be administered by the secretary and
distributed to Maddie's Footprints in accordance with the provisions of R.S. 47:120.37. No
donation made under the provisions of this Subsection shall be invalid for lack of an
authentic act.
B. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for
in this Section shall not be removed from the individual income tax return. The provisions
of this Subsection shall expire on January 1, 2027.
*Acts 2022, No. 66, §1.*
#### **SUBPART LL** CRESCENT CITY CONNECTION LIGHTING DONATION
##### **§ 47:120.191** Income tax checkoff; donation for decorative lighting on the Crescent City Connection {#sec-47-120.191 omnilex-key=us-la-statutes--rs-title-47--47:120.191}
Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Department of Transportation and Development, to be used exclusively for the cost of maintaining decorative lighting on the Crescent City Connection, in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Department of Transportation and Development in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
*Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.*
#### **SUBPART MM** NEW ORLEANS FERRIES DONATION
##### **§ 47:120.201** Income tax checkoff; donation for New Orleans ferries {#sec-47-120.201 omnilex-key=us-la-statutes--rs-title-47--47:120.201}
Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Department of Transportation and Development, to be used exclusively for the cost of operating and maintaining the New Orleans ferries, formerly operated by its Crescent City Connection Division, in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Department of Transportation and Development in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
*Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.*
### **FOR MILITARY FUNERALS DONATION** FOR MILITARY FUNERALS DONATION
##### **§ 47:120.211** Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals {#sec-47-120.211 omnilex-key=us-la-statutes--rs-title-47--47:120.211}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana National Guard Honor Guard for Military Funerals, hereinafter referred to as the "Honor Guard", in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. There is hereby established in the state treasury a special escrow fund to be known as the Honor Guard for Military Funerals Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the Honor Guard. The fund shall be administered by the state treasurer who shall, every three months, remit the remaining balance of monies in the fund to the Department of Military Affairs to be used for purposes of the Honor Guard. The department shall use the monies derived from such donations for the purpose of providing military funeral honors for members of Louisiana's military forces.
C. The House Committee on Ways and Means may, at its discretion, request a report from the department relative to the operation of the Honor Guard. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the Honor Guard's activities. The committee may summon any person employed by or associated with the Honor Guard to provide testimony with respect to the report.
*Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013.*
#### **SUBPART OO. BASTION COMMUNITY OF RESILIENCE DONATION** SUBPART OO. BASTION COMMUNITY OF RESILIENCE DONATION
##### **§ 47:120.221** Income tax checkoff; Bastion Community of Resilience {#sec-47-120.221 omnilex-key=us-la-statutes--rs-title-47--47:120.221}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Bastion Community of Resilience in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue, hereinafter referred to as the "secretary". No donation made under the provisions of this Part shall be invalid for want of an authentic act.
B. There is hereby established in the state treasury a special escrow fund to be known as the Bastion Community of Resilience Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of Bastion Community of Resilience. The fund shall be administered by the state treasurer, who shall every three months, remit the remaining balance of monies in the fund to Bastion Community of Resilience. Monies remitted to Bastion Community of Resilience from such donations shall be used for the development of innovative housing for recent war veterans suffering from traumatic brain injury or polytrauma, along with their families.
C. The House Committee on Ways and Means, may, at its discretion, request a report from Bastion Community of Resilience relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of Bastion Community of Resilience activities. The committee may summon any person employed by or associated with Bastion Community of Resilience to provide testimony with respect to the report.
*Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013.*
### **CORPORATION DONATION** CORPORATION DONATION
##### **§ 47:120.231** Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership {#sec-47-120.231 omnilex-key=us-la-statutes--rs-title-47--47:120.231}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership, in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to The Louisiana Youth Leadership Seminar Corporation, in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means, may, at its discretion, request a report from The Louisiana Youth Leadership Seminar Corporation relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with The Louisiana Youth Leadership Seminar Corporation to provide testimony with respect to the report.
*Acts 2014, No. 31, §1, eff. Jan. 1, 2015.*
### **NEW ORLEANS, INC. DONATION** NEW ORLEANS, INC. DONATION
##### **§ 47:120.241** Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc. {#sec-47-120.241 omnilex-key=us-la-statutes--rs-title-47--47:120.241}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to The Lighthouse for the Blind in New Orleans, Inc., in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to The Lighthouse for the Blind in New Orleans, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report from The Lighthouse for the Blind in New Orleans, Inc., relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with The Lighthouse for the Blind in New Orleans, Inc., to provide testimony with respect to the report.
*Acts 2014, No. 249, §1, eff. Jan. 1, 2015.*
#### **SUBPART RR. THE LOUISIANA ASSOCIATION FOR THE BLIND DONATION** SUBPART RR. THE LOUISIANA ASSOCIATION FOR THE BLIND DONATION
##### **§ 47:120.251** Income tax checkoff; donation for The Louisiana Association for the Blind {#sec-47-120.251 omnilex-key=us-la-statutes--rs-title-47--47:120.251}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to The Louisiana Association for the Blind in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to The Louisiana Association for the Blind in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report from The Louisiana Association for the Blind relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with The Louisiana Association for the Blind to provide testimony with respect to the report.
*Acts 2014, No. 270, §1, eff. Jan. 1, 2015.*
#### **SUBPART SS. LOUISIANA CENTER FOR THE BLIND** SUBPART SS. LOUISIANA CENTER FOR THE BLIND
##### **§ 47:120.261** Income tax checkoff; donation for the Louisiana Center for the Blind {#sec-47-120.261 omnilex-key=us-la-statutes--rs-title-47--47:120.261}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Center for the Blind in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Louisiana Center for the Blind in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report from the Louisiana Center for the Blind relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the Louisiana Center for the Blind to provide testimony with respect to the report.
*Acts 2014, No. 270, §1, eff. Jan. 1, 2015.*
#### **SUBPART TT. AFFILIATED BLIND OF LOUISIANA, INC.** SUBPART TT. AFFILIATED BLIND OF LOUISIANA, INC.
##### **§ 47:120.271** Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc. {#sec-47-120.271 omnilex-key=us-la-statutes--rs-title-47--47:120.271}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Affiliated Blind of Louisiana, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Affiliated Blind of Louisiana, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report from Affiliated Blind of Louisiana, Inc., relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with Affiliated Blind of Louisiana, Inc., to provide testimony with respect to the report.
*Acts 2014, No. 270, §1, eff. Jan. 1, 2015.*
#### **SUBPART UU. LOUISIANA STATE TROOPERS CHARITIES, INC., DONATION** SUBPART UU. LOUISIANA STATE TROOPERS CHARITIES, INC., DONATION
##### **§ 47:120.281** Income tax checkoff; donation for Louisiana State Troopers Charities, Inc. {#sec-47-120.281 omnilex-key=us-la-statutes--rs-title-47--47:120.281}
A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Louisiana State Troopers Charities, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Louisiana State Troopers Charities, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report from Louisiana State Troopers Charities, Inc., relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with Louisiana State Troopers Charities, Inc., to provide testimony with respect to the report.
*Acts 2014, No. 508, §1, eff. Jan. 1, 2015.*
#### **SUBPART VV** THE AMERICAN ROSE SOCIETY DONATION
##### **§ 47:120.291** Income tax checkoff; donation to the American Rose Society {#sec-47-120.291 omnilex-key=us-la-statutes--rs-title-47--47:120.291}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the American
Rose Society, in lieu of that amount being paid to him as a refund. In this case, the refund
shall be reduced by the amount so designated. The designation shall be made at the time of
filing the current year return and shall be made upon the income tax return form as prescribed
by the secretary of the Department of Revenue. Donated monies shall be administered by
the secretary and distributed to the American Rose Society in accordance with the provisions
of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid
for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report
from the American Rose Society, relative to its operations. The form and content of the
report shall be prescribed by the chairman of the committee but shall at a minimum contain
a detailed explanation of the revenues and expenditures, as well as a description of the
organization's activities. The committee may summon any person employed by or associated
with the American Rose Society to provide testimony with respect to the report.
Acts 2015, No. 290, §1.
NOTE: See Acts 2015, No. 290, §2, re: applicability.
#### **SUBPART WW. THE EXTRA MILE DONATION** SUBPART WW. THE EXTRA MILE DONATION
##### **§ 47:120.301** Income tax checkoff; donation to The Extra Mile {#sec-47-120.301 omnilex-key=us-la-statutes--rs-title-47--47:120.301}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to The Extra Mile,
Southeast Louisiana, Incorporated, hereinafter referred to as "Southeast", for the benefit of
Southeast; The Extra Mile, Region IV, Inc., hereinafter referred to as "Region IV"; The Extra
Mile, Region VI, Inc., hereinafter referred to as "Region VI"; and The Extra Mile, Region
VIII, Inc., hereinafter referred to as "Region VIII", in lieu of that amount being paid to him
as a refund. In this case, the refund shall be reduced by the amount so designated. The
designation shall be made at the time of filing the current year return and shall be made upon
the income tax return form as prescribed by the secretary of the Department of Revenue.
Donated monies shall be administered by the secretary and distributed to Southeast, in
accordance with the provisions of R.S. 47:120.37. Southeast shall distribute the donated
monies equally to Southeast, Region IV, Region VI, and Region VIII. No donation made
under the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request reports
from Southeast, Region IV, Region VI, and Region VIII relative to their operations. The
form and content of the reports shall be prescribed by the chairman of the committee, but
shall at a minimum contain a detailed explanation of the revenues and expenditures, as well
as a description of the organizations' activities. The committee may summon any person
employed by or associated with Southeast, Region IV, Region VI, and Region VIII to provide
testimony with respect to the report.
Acts 2015, No. 349, §1, eff. Jan. 1, 2016.
NOTE: See Acts 2015, No. 349, §2, re: applicability.
##### **§ 47:120.311** Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD {#sec-47-120.311 omnilex-key=us-la-statutes--rs-title-47--47:120.311}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Louisiana
Naval War Memorial Commission created by the legislature to exercise authority and control
over the U.S.S. KIDD, in lieu of that amount being paid to him as a refund. In this case, the
refund shall be reduced by the amount so designated. The designation shall be made at the
time of filing the current year tax return and shall be made upon the income tax return form
as prescribed by the secretary of the Department of Revenue. Donated monies shall be
administered by the secretary and distributed to the Louisiana Naval War Memorial
Commission in accordance with the provisions of R.S. 47:120.37. No donation made under
the provisions of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report
from the Louisiana Naval War Memorial Commission relative to its operations. The form
and content of the report shall be prescribed by the chairman of the committee, but shall at
a minimum contain a detailed explanation of the revenues and expenditures, as well as a
description of the organization's activities. The committee may summon any person
employed by or associated with the Louisiana Naval War Memorial Commission to provide
testimony with respect to the report.
Acts 2015, No. 388, §1.
NOTE: See Acts 2015, No. 388, §2, re: applicability.
### **BEHAVIOR, AND DEVELOPMENT** BEHAVIOR, AND DEVELOPMENT
##### **§ 47:120.321** Income tax checkoff; Emerge Center for Communication, Behavior, and Development {#sec-47-120.321 omnilex-key=us-la-statutes--rs-title-47--47:120.321}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to The Emerge
Center, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund
shall be reduced by the amount so designated. For purposes of listing this donation option
on the tax return, the donation authorized by this Section shall be referred to as the
"Children's Therapeutic Services at the Emerge Center". The designation shall be made at
the time of filing the current year tax return and shall be made upon the income tax return
form as prescribed by the secretary of the Department of Revenue. Donated monies shall be
administered by the secretary and distributed to The Emerge Center, Inc., in accordance with
the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart
shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report
from The Emerge Center, Inc., relative to its operations. The form and content of the report
shall be prescribed by the chairman of the committee, but shall at a minimum contain a
detailed explanation of the revenues and expenditures, as well as a description of the
organization's activities. The committee may summon any person employed by or associated
with The Emerge Center, Inc., to provide testimony with respect to the report.
Acts 2015, No. 388, §1.
NOTE: See Acts 2015, No. 388, §2, re: applicability.
#### **SUBPART ZZ. LOUISIANA HORSE RESCUE ASSOCIATION DONATION** SUBPART ZZ. LOUISIANA HORSE RESCUE ASSOCIATION DONATION
##### **§ 47:120.331** Income tax checkoff; donation for Louisiana Horse Rescue Association {#sec-47-120.331 omnilex-key=us-la-statutes--rs-title-47--47:120.331}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current-year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Louisiana
Horse Rescue Association in lieu of that amount being paid to him as a refund. In this case,
the refund shall be reduced by the amount so designated. The designation shall be made at
the time of filing the current-year tax return and shall be made upon the income tax return
form as prescribed by the secretary of the Department of Revenue. Donated monies shall be
administered by the secretary and distributed to the Louisiana Horse Rescue Association in
accordance with the provisions of R.S. 47:120.37. No donation made under the provisions
of this Subpart shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report
from the Louisiana Horse Rescue Association relative to its operations. The form and content
of the report shall be prescribed by the chairman of the committee, but shall at a minimum
contain a detailed explanation of the revenues and expenditures, as well as a description of
the organization's activities. The committee may summon any person employed by or
associated with the Louisiana Horse Rescue Association to provide testimony with respect
to the report.
*Acts 2017, No. 67, §1.*
#### **SUBPART AAA. LOUISIANA COALITION AGAINST DOMESTIC VIOLENCE** SUBPART AAA. LOUISIANA COALITION AGAINST DOMESTIC VIOLENCE
##### **§ 47:120.341** Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence {#sec-47-120.341 omnilex-key=us-la-statutes--rs-title-47--47:120.341}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current-year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Louisiana
Coalition Against Domestic Violence in lieu of that amount being paid to him as a refund.
In this case, the refund shall be reduced by the amount so designated. The designation shall
be made at the time of filing the current-year tax return and shall be made upon the income
tax return form as prescribed by the secretary of the Department of Revenue. Donated
monies shall be administered by the secretary and distributed to the Louisiana Coalition
Against Domestic Violence in accordance with the provisions of R.S. 47:120.37. No
donation made under the provisions of this Subpart shall be invalid for want of an authentic
act.
B. There is hereby established in the state treasury a special escrow fund to be known
as the Louisiana Coalition Against Domestic Violence Fund, hereinafter referred to as the
"fund". The fund is established to receive deposits of donations made on individual income
tax returns for the benefit of the Louisiana Coalition Against Domestic Violence. The fund
shall be administered by the state treasurer, who shall every three months, remit the
remaining balance of monies in the fund to the Louisiana Coalition Against Domestic
Violence. Monies remitted to Louisiana Coalition Against Domestic Violence from such
donations shall be used for the education of women who are victims of domestic violence.
C. The Senate Committee on Revenue and Fiscal Affairs or House Committee on
Ways and Means may, at their discretion, request a report from the Louisiana Coalition
Against Domestic Violence relative to its operations. The form and content of the report
shall be prescribed by the chairman of the committee, but shall at a minimum contain a
detailed explanation of the revenues and expenditures, as well as a description of the
organization's activities. The committee may summon any person employed by or associated
with the Louisiana Coalition Against Domestic Violence to provide testimony with respect
to the report.
Acts 2018, No. 38, §1.
NOTE: See Act 2018, No. 38, re: effectiveness for taxable year beginning on or after
Jan. 1, 2018.
#### **SUBPART BBB. SEXUAL TRAUMA AWARENESS AND RESPONSE (STAR) ORGANIZATION DONATION** SUBPART BBB. SEXUAL TRAUMA AWARENESS AND RESPONSE (STAR) ORGANIZATION DONATION
##### **§ 47:120.351** Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization {#sec-47-120.351 omnilex-key=us-la-statutes--rs-title-47--47:120.351}
A. Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Sexual
Trauma Awareness and Response (STAR) organization in lieu of that amount being paid to
him as a refund. In this case, the refund shall be reduced by the amount so designated. The
designation shall be made at the time of filing the current year tax return and shall be made
upon the income tax return form as prescribed by the secretary of the Department of
Revenue. Donated monies shall be administered by the secretary and distributed to the
Sexual Trauma Awareness and Response (STAR) organization in accordance with the
provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart
shall be invalid for want of an authentic act.
B. The House Committee on Ways and Means may, at its discretion, request a report
from the Sexual Trauma Awareness and Response (STAR) organization relative to its
operations. The form and content of the report shall be prescribed by the chairman of the
committee but shall at a minimum contain a detailed explanation of revenues and
expenditures, as well as a description of the organization's activities. The committee may
summon any person employed by or associated with the Sexual Trauma Awareness and
Response (STAR) organization to provide testimony with respect to the report.
*Acts 2021, No. 3, §1.*
#### **SUBPART CCC** LOUISIANA STATE UNIVERSITY AGRICULTURAL CENTER GRANT WALKER EDUCATIONAL CENTER
##### **§ 47:120.361** Income tax checkoff; donation for Grant Walker Educational Center {#sec-47-120.361 omnilex-key=us-la-statutes--rs-title-47--47:120.361}
Every individual who files an individual income tax return for the current tax year
and who is entitled to a refund may designate on his current year return that all or any portion
of the total amount of the refund to which he is entitled shall be donated to the Board of
Supervisors of Louisiana State University and Agricultural and Mechanical College to be
used exclusively for the Louisiana State University Agricultural Center Grant Walker
Educational Center (4-H Camp Grant Walker), in lieu of that amount being paid to him as
a refund. The refund shall be reduced by the amount so designated. The designation shall
be made at the time of filing the current year tax return and shall be made upon the income
tax return form as prescribed by the secretary of the Department of Revenue. Donated
monies shall be administered by the secretary and distributed to the board of supervisors in
accordance with the provisions of R.S. 47:120.37. No donation made pursuant to the
provisions of this Subpart shall be invalid for want of an authentic act.
*Acts 2021, No. 228, §1.*
#### **SUBPART DDD** UNIVERSITY OF NEW ORLEANS FOUNDATION
##### **§ 47:120.371** Income tax checkoff; donation for the University of New Orleans Foundation {#sec-47-120.371 omnilex-key=us-la-statutes--rs-title-47--47:120.371}
For tax years beginning on and after January 1, 2022, every individual who files an
individual income tax return for the current tax year and who is entitled to a refund may
designate on his current year return that all or any portion of the total amount of the refund
to which he is entitled shall be donated to the University of New Orleans Foundation in lieu
of that amount being paid to him as a refund. The refund shall be reduced by the amount so
designated. The designation shall be made at the time of filing the current year tax return and
shall be made upon the income tax return form as prescribed by the secretary of the
Department of Revenue. Donated monies shall be administered by the secretary and
distributed to the University of New Orleans Foundation in accordance with the provisions
of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be
invalid for want of an authentic act.
*Acts 2022, No. 122, §1.*
### **UNIVERSITY FOUNDATION** UNIVERSITY FOUNDATION
##### **§ 47:120.381** Income tax checkoff; donation for Southeastern Louisiana University Foundation {#sec-47-120.381 omnilex-key=us-la-statutes--rs-title-47--47:120.381}
For tax years beginning on and after January 1, 2022, every individual who files an
individual income tax return for the current tax year and who is entitled to a refund may
designate on his current year return that all or any portion of the total amount of the refund
to which he is entitled shall be donated to the Southeastern Louisiana University Foundation
in lieu of that amount being paid to him as a refund. The refund shall be reduced by the
amount so designated. The designation shall be made at the time of filing the current year
tax return and shall be made upon the income tax return form as prescribed by the secretary
of the Department of Revenue. Donated monies shall be administered by the secretary and
distributed to the Southeastern Louisiana University Foundation in accordance with the
provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart
shall be invalid for want of an authentic act.
*Acts 2022, No. 122, §1.*
#### **SUBPART FFF. HOLDEN'S HOPE** SUBPART FFF. HOLDEN'S HOPE
##### **§ 47:120.391** Income tax checkoff; donation for Holden's Hope {#sec-47-120.391 omnilex-key=us-la-statutes--rs-title-47--47:120.391}
For tax years beginning on and after January 1, 2023, every individual who files an
individual income tax return for the current tax year and who is entitled to a refund may
designate on his current year return that all or any portion of the total amount of the refund
to which he is entitled shall be donated to Holden's Hope, in lieu of that amount being paid
to him as a refund, in which case the refund shall be reduced by the amount so designated.
The designation shall be made at the time of the filing of the current year tax return and shall
be made on the income tax return form as prescribed by the secretary of the Department of
Revenue. Donated monies shall be administered by the secretary and distributed to Holden's
Hope in accordance with the provisions of R.S. 47:120.37. No donation made under the
provisions of this Section shall be invalid for lack of an authentic act.
*Acts 2023, No. 239, §1.*
#### **PART II** SUPPLEMENTAL PROVISIONS
#### **SUBPART A** EXEMPTION OF CERTAIN CORPORATIONS
##### **§ 47:121** Exemptions from tax on corporations {#sec-47-121 omnilex-key=us-la-statutes--rs-title-47--47:121}
The following organizations shall be exempt from taxation under this Chapter:
(1) Labor, agricultural, or horticultural organizations;
(2) Mutual savings banks, national banking corporations and banking corporations organized under the laws of the State of Louisiana who pay a tax for their shareholders or whose shareholders pay a tax on their shares of stock under other laws of this state, and building and loan associations;
(3) Fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, or other benefits to members of such society, order or association or their dependents;
(4) Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual;
(5) Corporations and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation. Any corporation, community chest, fund or foundation which annually or more frequently contributes all of its current net earnings, less a reasonable reserve not to exceed $1,000 for anticipated expenses and future contributions, to organizations which are organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or for the prevention of cruelty to children or animals, shall itself be deemed organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or for the prevention of cruelty to children or animals, provided that said corporation, community chest, fund or foundation is not engaged in the active conduct of a trade or business, no part of its net earnings inures to the benefit of any private shareholder or individual and no substantial part of its activities is carrying on propaganda or otherwise attempting to influence legislation;
(6) Business leagues, chambers of commerce, real estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual;
(7) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation;
(8) Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder;
(9) Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations, but only if eighty-five per centum (85%) or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses;
(10) Farmers' or other mutual hail, cyclone, casualty, or fire insurance companies or associations (including interinsurers and reciprocal underwriters) the income of which is used or held for the purpose of paying losses or expenses;
(11) Farmers', fruitgrowers', or like associations organized and operated on a cooperative basis for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the product furnished by them, or for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal interest rate per annum on the value of the consideration for which the stock was issued, and if substantially all of such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association; nor shall exemption be denied any such association because there is accumulated and maintained by it a reserve required by state law or a reasonable reserve for any necessary purpose. Such an association may market the products of nonmembers in an amount the value of which does not exceed the value of the products marketed for members, and may purchase supplies and equipment for nonmembers in an amount the value of which does not exceed the value of the supplies and equipment purchased for members, provided the value of the purchases made for persons who are neither members nor producers does not exceed fifteen per cent of the value of all its purchases;
(12) Corporations organized by an association exempt under the provisions of Paragraph (11) of this Section or members thereof, for the purpose of financing the ordinary crop operations of such members or other producers, and operated in conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal interest rate per annum on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the corporation, upon dissolution, or otherwise, beyond the fixed dividends) is owned by such association, or members thereof; nor shall exemption be denied any such corporation because there is accumulated and maintained by it a reserve required by state law or a reasonable reserve for any necessary purpose;
(13) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to organizations which are organized and operated exclusively for religious, charitable, scientific, literary, and educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder;
(14) Voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if no part of their net earnings inures (other than through such payments) to the benefit of any private shareholder or individual, and if eighty-five per centum (85%) or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses;
(15) Teachers' retirement fund associations of a purely local character, if no part of their net earnings inures (other than through payment of retirement benefits) to the benefit of any private shareholder or individual, and if the income consists solely of amounts received from public taxation, amounts received from assessments upon the teaching salaries of members, and income in respect of investments.
*Amended by Acts 1964, No. 461, §1; Acts 1981, No. 121, §2.*
#### **SUBPART B** COMPUTATION OF NET INCOME
##### **§ 47:131** Determination of amount of, and recognition of, gain or loss {#sec-47-131 omnilex-key=us-la-statutes--rs-title-47--47:131}
A. Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in R.S. 47:139 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.
B. Amount realized. The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of property (other than money) received.
C. Recognition of gain or loss. In the case of a sale or exchange, the extent to which the gain or loss determined under this Section shall be recognized for the purpose of this Chapter, shall be determined under the provisions of R.S. 47:132 through 47:138.
D. Installment sales. Nothing in this Section shall be construed to prevent (in the case of property sold under contract providing for payments in installments) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received.
##### **§ 47:132** Recognition of gain or loss; general rule {#sec-47-132 omnilex-key=us-la-statutes--rs-title-47--47:132}
Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.
##### **§ 47:133** Recognition of gain or loss; exchanges solely in kind {#sec-47-133 omnilex-key=us-la-statutes--rs-title-47--47:133}
A. Property held for productive use or investment. No gain or loss
shall be recognized if property held for productive use in trade or business or
for investment (not including stock in trade or other property held primarily for
sale, nor stocks, bonds, notes, choses in action, certificates of trust or
beneficial interest, or other securities or evidences of indebtedness or interest)
is exchanged solely for property of a like kind to be held either for productive
use in trade or business or for investment.
B. Stock for stock of same corporation. No gain or loss shall be
recognized if common stock in a corporation is exchanged solely for common
stock in the same corporation, or if preferred stock in a corporation is
exchanged solely for preferred stock in the same corporation.
C. Exchanges of stock or securities in certain reorganizations.
(1) General rule
(a) In general. No gain or loss shall be recognized if stock or securities
in a corporation a party to a reorganization are, in pursuance of the plan of
reorganization, exchanged solely for stock or securities in such corporation or
in another corporation a party to the reorganization.
(b) Limitation. Subparagraph (a) of this Paragraph shall not apply if:
(i) the principal amount of any such securities received exceeds the
principal amount of any such securities surrendered, or
(ii) any such securities are received and no such securities are
surrendered.
(2) Exception.
(a) In general. Paragraph (1) of this Subsection shall not apply to an
exchange in pursuance of a plan or reorganization within the meaning of R.S.
47:138-A(1)(d), unless:
(i) the corporation to which the assets are transferred acquires
substantially all of the assets of the transferor of such assets; and
(ii) the stock, securities, and other properties received by such
transferor, as well as the other properties of such transferor, are distributed in
pursuance of the plan of reorganization.
D. Nonrecognition of gain or loss to corporations. No gain or loss shall
be recognized if a corporation a party to a reorganization exchanges property,
in pursuance of the plan of reorganization, solely for stock or securities in
another corporation a party to the reorganization.
E. Transfer to corporation controlled by transferor.
(1) General rule. No gain or loss shall be recognized if property is
transferred to a corporation by one or more persons solely in exchange for
stock or securities in such corporation and immediately after the exchange
such person or persons are in control of the corporation. For purposes of this
Subsection, stock or securities issued for services shall not be considered as
issued in return for property.
(2) Receipt of property. If Paragraph (1) of this Subsection would
apply to an exchange but for the fact that there is received, in addition to the
stock or securities permitted to be received under Paragraph (1) of this
Subsection, other property or money, then:
(a) gain (if any) to such recipient shall be recognized, but not in excess
of:
(i) the amount of money received, plus
(ii) the fair market value of such other property received:
(b) no loss to such recipient shall be recognized.
(3) Special rule. In determining whether control exists, for purposes
of this Subsection, the fact that any corporate transferor distributes part or all
of the stock which it receives in the exchange to its shareholders shall not be
taken into account.
(4) Control. For purposes of Paragraph (1) of this Subsection, the term
"control" means the ownership of at least 80 per cent of the total voting power
of all voting stock and the ownership of at least 80 per cent of the total number
of shares of all of the stock of the corporation.
F. Complete liquidations of subsidiaries.
(1) General rule. No gain or loss shall be recognized on the receipt by
a corporation of property distributed in complete liquidation of another
corporation.
(2) Liquidations to which this Subsection applies. For purposes of
Paragraph (1) of this Subsection, a distribution shall be considered to be in
complete liquidation only if:
(a) the corporation receiving such property was, on the date of the
adoption of the plan of liquidation, and has continued to be at all times until
the receipt of the property, the owner of stock (in such other corporation)
possessing at least 80 per cent of the total combined voting power of all classes
of stock entitled to vote and the owner of at least 80 per cent of the total
number of shares of all other classes of stock (except nonvoting stock which
is limited and preferred as to dividends) of such other corporation; and either
(b) the distribution is by such other corporation in complete
cancellation or redemption of all its stock, and the transfer of all the property
occurs within the taxable year; in which case the adoption by the shareholders
of the resolution under which is authorized the distribution of all the assets of
such corporation in complete cancellation or redemption of all its stock shall
be considered an adoption of a plan of liquidation, even though no time for the
completion of the transfer of the property is specified in such resolution; or
(c) such distribution is one of a series of distributions by such other
corporation in complete cancellation or redemption of all its stock in
accordance with a plan of liquidation under which the transfer of all the
property under the liquidation is to be completed within 3 years from the close
of the taxable year during which is made the first of the series of distributions
under the plan, except that if such transfer is not completed within such period,
or if the taxpayer does not continue qualified under Subsection F(2)(a) of this
Section until the completion of such transfer, no distribution under the plan
shall be considered a distribution in complete liquidation.
If such transfer of all the property does not occur within the taxable
year, the collector may require of the taxpayer such bond, or waiver of the
statute of limitations on assessment and collection, or both, as he may deem
necessary to insure the assessment and collection of all income taxes then
imposed by law for such taxable year or subsequent taxable years, to the extent
attributable to property so received. A distribution otherwise constituting a
distribution in complete liquidation within the meaning of this paragraph shall
not be considered as not constituting such a distribution merely because it does
not constitute a distribution or liquidation within the meaning of the corporate
law under which the distribution is made; and for purposes of this paragraph
a transfer of property of such other corporation to the taxpayer shall not be
considered as not constituting a distribution (or one of a series of distributions)
in complete cancellation or redemption of all the stock of such other
corporation, merely because the carrying out of the plan involves (i) the
transfer under the plan to the taxpayer by such other corporation of property,
not attributable to shares owned by the taxpayer, on an exchange described in
R.S. 47:133 D, and (ii) the complete cancellation or redemption under the plan,
as a result of exchanges described in R.S. 47:133 C, of the shares not owned
by the taxpayer.
(3) Special rule for indebtedness of subsidiary to parent. If:
(a) a corporation is liquidated and Subsection F(1) of this Section
applies to such liquidation, and
(b) on the date of the adoption of the plan of liquidation, such
corporation was indebted to the corporation which meets the 80 per cent stock
ownership requirements specified in Subsection F(2) of this Section, then no
gain or loss shall be recognized to the corporation so indebted because of the
transfer of property in satisfaction of such indebtedness.
G. Election as to recognition of gain in certain liquidations.
(1) General rule. In the case of property distributed in complete
liquidation of a corporation, if:
(a) the liquidation is made in pursuance of a plan of liquidation adopted
on or after January 1, 1958, and
(b) the distribution is in complete cancellation or redemption of all the
stock, and the transfer of all the property under the liquidation occurs within
some one calendar month,
then in the case of each qualified electing shareholder, as defined in
Subsection G(3) of this Section, gain on the shares owned by him at the time
of the adoption of the plan of liquidation shall be recognized only to the extent
provided in Subsections G(5) and G(6) of this Section.
(2) Excluded corporation. For purposes of this Subsection, the term
"excluded corporation" means a corporation which at any time between
January 1, 1954, and the date of the adoption of the plan of liquidation, both
dates inclusive, was the owner of stock possessing 50 per cent or more of the
total combined voting power of all classes of stock entitled to vote on the
adoption of such plan.
(3) Qualified electing shareholders. For purposes of this Subsection,
the term "qualified electing shareholder" means a shareholder (other than an
excluded corporation) of any class of stock (whether or not entitled to vote on
the adoption of the plan of liquidation) who is a shareholder at the time of the
adoption of such plan, and whose written election to have the benefits of
Subsection G(1) of this Section has been made and filed in accordance with
Subsection G(4) of this Section, but,
(a) in the case of a shareholder other than a corporation, only if written
elections have been so filed by shareholders (other than corporations) who at
the time of the adoption of the plan of liquidation are owners of stock
possessing at least 80 per cent of the total voting power (exclusive of voting
power possessed by stock owned by corporations) of all classes of stock
entitled to vote on the adoption of such plan of liquidation; or
(b) in the case of a shareholder which is a corporation, only if written
elections have been so filed by corporate shareholders (other than an excluded
corporation) which at the time of the adoption of such plan of liquidation are
owners of stock possessing at least 80 per cent of the total combined voting
power (exclusive of voting power possessed by stock owned by an excluded
corporation and by shareholders who are not corporations) of all classes of
stock entitled to vote on the adoption of such plan of liquidation.
(4) Making and filing of elections. The written elections referred to in
Subsection G(3) of this Section must be made and filed in such manner as to
be not in contravention of regulations prescribed by the collector. The filing
must be within 30 days after the date of the adoption of the plan of liquidation.
(5) Noncorporate shareholders. In the case of a qualified electing
shareholder other than a corporation:
(a) there shall be recognized, and treated as a dividend, so much of the
gain as is not in excess of his ratable share of the earnings and profits of the
corporation accumulated after December 31, 1933, such earnings and profits
to be determined as of the close of the month in which the transfer in
liquidation occurred under Subsection G(1)(b) of this Section, but without
diminution by reason of distributions made during such month; but by
including in the computation thereof all amounts accrued up to the date on
which the transfer of all the property under the liquidation is completed; and
(b) there shall be recognized and treated as capital gain, so much of the
remainder of the gain as is not in excess of the amount by which the value of
that portion of the assets received by him which consists of money, or of stock
or securities acquired by the corporation after December 31, 1953, exceeds his
ratable share of such earnings and profits.
(6) Corporate shareholders. In the case of a qualified electing
shareholder which is a corporation, the gain shall be recognized only to the
extent of the greater of the two following:
(a) the portion of the assets received by it which consists of money, or
of stock or securities acquired by the liquidating corporation after December
31, 1953; or
(b) its ratable share of the earnings and profits of the liquidating
corporation accumulated after December 31, 1933, such earnings and profits
to be determined as of the close of the month in which the transfer in
liquidation occurred under Subsection G(1)(b) of this Section, but without
diminution by reason of distributions made during such month; but by
including in the computation thereof all amounts accrued up to the date on
which the transfer of all the property under the liquidation is completed.
H. Distribution of stock and securities of a controlled corporation.
(1) Effect on distributees.
(a) General rule. If:
(i) a corporation (referred to in this Subsection as the "distributing
corporation")
(A) distributes to a shareholder, with respect to its stock, or
(B) distributes to a security holder, in exchange for its securities, solely
stock or securities of a corporation (referred to in this Subsection as
"controlled corporation") which it controls immediately before the distribution,
(ii) the transaction was not used principally as a device for the
distribution of the earnings and profits of the distributing corporation or the
controlled corporation or both (but the mere fact that subsequent to the
distribution, stock or securities in one or more of such corporations are sold or
exchanged by all or some of the distributees (other than pursuant to an
arrangement negotiated or agreed upon prior to such distribution) shall not be
construed to mean that the transaction was used principally as such a device),
(iii) the requirements of Subsection H(2) of this Section (relating to
active businesses) are satisfied, and
(iv) as part of the distribution, the distributing corporation distributes
(A) all of the stock and securities in the controlled corporation held by
it immediately before the distribution, or
(B) an amount of stock in the controlled corporation constituting
control within the meaning of R.S. 47:138 C, and it is established to the
satisfaction of the collector that the retention by the distributing corporation
of stock (or stock and securities) in the controlled corporation was not in
pursuance of a plan having as one of its principal purposes the avoidance of
Louisiana income tax,
then no gain or loss shall be recognized to (and no amount shall be includible
in the income of) such shareholder or security holder on the receipt of such
stock or securities.
(b) Non pro rata distributions. Subsection H(1)(a) of this Section shall
be applied without regard to the following:
(i) whether or not the distribution is pro rata with respect to all of the
shareholders of the distributing corporation,
(ii) whether or not the shareholder surrenders stock in the distributing
corporation, and
(iii) whether or not the distribution is in pursuance of plan of
reorganization within the meaning of R.S. 47:138 A(1)(d).
(c) Limitation. Subsection H(1)(a) of this Section shall not apply if:
(i) the principal amount of the securities of the controlled corporation
which are received exceeds the principal amount of the securities which are
surrendered in connection with such distribution, or
(ii) securities in the controlled corporation are received and no
securities are surrendered in connection with such distribution. For purposes
of this Subsection (other than Subsection H(1)(a)(iv) of this Section) and so
much of R.S. 47:134 as relates to this Subsection, stock of a controlled
corporation acquired by the distributing corporation by reason of any
transaction which occurs within 5 years of the distribution of such stock and
in which gain or loss was recognized in whole or in part, shall not be treated
as stock of such controlled corporation, but as other property.
(2) Requirements as to active business.
(a) In general. Subsection H(1) of this Section shall apply only if
either:
(i) the distributing corporation, and the controlled corporation (or, if
stock of more than one controlled corporation is distributed, each of such
corporations), is engaged immediately after the distribution in the active
conduct of a trade or business, or
(ii) immediately before the distribution, the distributing corporation had
no assets other than stock or securities in the controlled corporations and each
of the controlled corporations is engaged immediately after the distribution in
the active conduct of a trade or business.
(b) Definition. For purposes of Subsection H(2)(a) of this Section, a
corporation shall be treated as engaged in the active conduct of a trade or
business if and only if:
(i) it is engaged in the active conduct of a trade or business, or
substantially all of its assets consist of stock and securities of a corporation
controlled by it (immediately after the distribution) which is so engaged,
(ii) such trade or business has been actively conducted throughout the
five-year period ending on the date of the distribution,
(iii) such trade or business was not acquired within such five-year
period in a transaction in which gain or loss was recognized in whole or in
part, and
(iv) control of a corporation which (at the time of acquisition of
control) was conducting such trade or business--
(A) was not acquired directly (or through one or more corporations) by
another corporation within the period described in Subsection H(2)(b)(ii) of
this Section, or
(B) was so acquired by another corporation within such period, but
such control was so acquired only by reason of transactions in which gain or
loss was not recognized in whole or in part, or only by reason of such
transactions combined with acquisitions before the beginning of such period.
I. Carryovers.
(1) General rule. In the case of the acquisition of assets of a
corporation by another corporation--
(a) in a distribution to such other corporation to which R.S. 47:133F
(relating to liquidations of subsidiaries) applies, except in a case in which the
basis of the assets distributed is determined under R.S. 47:152 B(2); or
(b) in a transfer to which R.S. 47:133 D or R.S. 47:134 F(1) (relating
to nonrecognition of gain or loss to corporations) applies, but only if the
transfer is in connection with a reorganization described in R.S. 47:138
A(1)(a), (c), (d) (but only if the requirements of R.S. 47:133 C(2)(a)(i) and (ii)
are met), or R.S. 47:138 A(1)(f), the acquiring corporation shall succeed to and
take into account as of the close of the day of distribution or transfer, the items
described in R.S. 47:133 I(2) of the distributor or transferor corporation,
subject to the conditions and limitations specified in R.S. 47:133 I(2).
(2) Items of the distributor or transferor corporation. The items
referred to in R.S. 47:133 I(1) are:
(a) Method of computing depreciation allowance. The acquiring
corporation shall be treated as the distributor or transferor corporation for
purposes of computing the depreciation allowance under R.S. 47:65 B(2), (3),
and (4), on property acquired in a distribution or transfer with respect to that
part or all of the basis in the hands of the acquiring corporation as does not
exceed the basis in the hands of the distributor or transferor corporation.
(b) Contributions to pension plans, employees' annuity plans, and stock
bonus and profit-sharing plans. The acquiring corporation shall be considered
to be the distributor or transferor corporation after the date of distribution or
transfer for the purpose of determining the amounts deductible under R.S.
47:62 and 64 with respect to pension plans, employees' annuity plans, and
stock bonus and profit-sharing plans.
*Amended by Acts 1956, No. 434, §1; Acts 1957, No. 6, §1; Acts 1958, No. 443, §2.*
##### **§ 47:134** Receipt of additional consideration {#sec-47-134 omnilex-key=us-la-statutes--rs-title-47--47:134}
A. Recognition of gain on exchanges. If R.S. 47:133 A, B, C, or H would apply to an exchange but for the fact that the property received in the exchange consists not only of property permitted by R.S. 47:133 A, B, C, or H to be received without the recognition of gain but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
B. Additional consideration received in certain distributions. If R.S. 47:133 H would apply to a distribution but for the fact that the property received in the distribution consists not only of property permitted by R.S. 47:133 H to be received without the recognition of gain, but also of other property or money, then an amount equal to the sum of such money and the fair market value of such other property shall be treated as a distribution of property.
C. Loss. If R.S. 47:133 A, B, or C would apply to an exchange, or R.S. 47:133 H would apply to an exchange or distribution, but for the fact that the property received in the exchange or distribution consists not only of property permitted by R.S. 47:133 A, B, C, or H to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange or distribution shall be recognized.
D. Securities as other property. The following rules shall apply for purposes of this Section.
(1) In general. Except as provided in Subsection D(2) of this Section, the term "other property" includes securities.
(2) Exceptions.
(a) Securities with respect to which nonrecognition of gain would be permitted. The term "other property" does not include securities to the extent that, under R.S. 47:133 C or H, such securities would be permitted to be received without the recognition of gain.
(b) Greater principal amount in R.S. 47:133 C exchange. If:
(i) in an exchange described in R.S. 47:133 C, securities of a corporation a party to the reorganization are surrendered and securities of any corporation a party to the reorganization are received, and
(ii) the principal amount of such securities received exceeds the principal amount of such securities surrendered, then, with respect to such securities received, the term "other property" means only the fair market value of such excess. For purposes of Subsections D(2)(b) and D(2)(c) of this Section, if no securities are surrendered, the excess shall be the entire principal amount of the securities received.
(c) Greater principal amount in R.S. 47:133H transaction. If, in an exchange or distribution described in R.S. 47:133H, the principal amount of the securities in the controlled corporation which are received exceeds the principal amount of the securities in the distributing corporation which are surrendered, then, with respect to such securities received, the term "other property" means only the fair market value of such excess.
E. Assumption of liability.
(1) R.S. 47:133A or B exchanges. For purposes of R.S. 47:133A or B, where as part of the consideration to the taxpayer another party to the exchange has assumed a liability of the taxpayer or acquired from the taxpayer property subject to a liability, such assumption or acquisition (in the amount of the liability) shall be considered as money received by the taxpayer on the exchange.
(2) R.S. 47:133D or E exchanges. Except as provided in Subsections E(3) and E(4) of this Section, if:
(a) the taxpayer received property which would be permitted to be received under R.S. 47:133D or E without the recognition of gain if it were the sole consideration, and
(b) as part of the consideration, another party to the exchange assumes a liability of the taxpayer, or acquires from the taxpayer property subject to a liability, then such assumption or acquisition shall not be treated as money or other property, and shall not prevent the exchange from being within the provisions of R.S. 47:133D or E, as the case may be.
(3) Purpose.
(a) In general. If, taking into consideration the nature of the liability and the circumstances in the light of which the arrangement for the assumption or acquisition was made, it appears that the principal purpose of the taxpayer with respect to the assumption or acquisition described in Subsection E(1) of this Section,
(i) was a purpose to avoid Louisiana income tax on the exchange, or
(ii) if not such purpose, was not a bona fide business purpose, then such assumption or acquisition (in the total amount of the liability assumed or acquired pursuant to such exchange) shall, for purposes of R.S. 47:133D or E, be considered as money received by the taxpayer on the exchange.
(b) Burden of proof. In any suit or proceeding where the burden is on the taxpayer to prove such assumption or acquisition is not to be treated as money received by the taxpayer, such burden shall not be considered as sustained unless the taxpayer sustains such burden by the clear preponderance of the evidence.
(4) Liabilities in excess of basis.
(a) In general. In the case of an exchange,
(i) to which R.S. 47:133E applies, or
(ii) to which R.S. 47:133D applies by reason of a plan of reorganization within the meaning of R.S. 47:138 A(1)(d),
if the sum of the amount of the liabilities assumed, plus the amount of the liabilities to which the property is subject, exceeds the total of the adjusted basis of the property transferred pursuant to such exchange, then such excess shall be considered as a gain from the sale or exchange of a capital asset or of property which is not a capital asset, as the case may be.
(b) Exception. Subsection E(4)(a) of this Section shall not apply to any exchange to which Subsection E(3)(a) of this Section applies.
F. Exchanges not solely in kind.
(1) Gain of corporation in reorganization. If R.S. 47:133 D would apply to an exchange but for the fact that the property received in exchange consists not only of stock or securities permitted by R.S. 47:133 D to be received without the recognition of gain, but also of other property or money, then,
(a) if the corporation receiving such other property or money distributes it pursuant to the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but
(b) if the corporation receiving such other property or money does not distribute it pursuant to the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
(2) Loss. If R.S. 47:133 D would apply to an exchange but for the fact that the property received in exchange consists not only of property permitted by R.S. 47:133 D to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.
*Amended by Acts 1958, No. 443, §3.*
##### **§ 47:135** Exclusion from income; property received in certain corporate liquidations {#sec-47-135 omnilex-key=us-la-statutes--rs-title-47--47:135}
A. If:
(1) A corporation adopts a plan of complete liquidation on or after January 1, 1960; and
(2) Within the twelve (12) month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation (less assets retained to meet claims) the following provisions of this Section shall be applicable.
B. There shall be excluded from the gross income of any shareholder receiving all or a part of the assets of the corporation in exchange for the cancellation or surrender of stock of the corporation, so much of the gain, if any, as is recognized with respect to such exchange as does not exceed an amount equal to that portion of the net gain of the corporation which the value of all the assets of the corporation received in liquidation by such shareholder bears to the total value of all of the assets of the corporation received in liquidation by all the shareholders thereof.
C. As used in this Section:
(1) The term "net gain of the corporation" shall mean that portion as is allocated to Louisiana pursuant to R.S. 47:243 or apportioned to Louisiana pursuant to R.S. 47:244 of such gain as is recognized to the corporation from the sale or exchange by it of property within the twelve-month period beginning on the date of adoption of a plan of liquidation less the amount of loss realized by the corporation during such period from the sale or exchange of property; provided that in no case shall the net gain of the corporation exceed the taxable net income of the corporation for the year in which the gain is realized.
(2) The term "property" as used herein does not include
(a) stock in trade of the corporation, or other property of a kind which would properly be included in the inventory of the corporation if on hand at the close of the taxable year, and property held by the corporation primarily for sale to customers in the ordinary course of its trade or business,
(b) installment obligations acquired in respect of the sale or exchange (without regard to whether such sale or exchange occurred before, on, or after the date of the adoption of the plan referred to in Subsection A) of stock in trade or other property described in Subsection C(2)(a) of this section, and
(c) installment obligations acquired in respect of property (other than property described in Subsection C(2)(a)) sold or exchanged before the date of the adoption of such plan of liquidation.
D. Notwithstanding Subsection C(2) of this Section, if substantially all of the property described in Subsection C(2)(a) which is attributable to a trade or business of the corporation is, in accordance with this Section, sold or exchanged to one person in one transaction, then for purposes of Subsection "A" the term "property" includes
(1) such property so sold or exchanged, and
(2) installment obligations acquired in respect of such sale or exchange.
E. The gain excluded solely by reason of this section shall not be considered gain not taxable in whole or in part under the law under the provisions of Section 152 of this Title.
*Added by Acts 1960, No. 178, §1. Amended by Acts 1968, No. 106, §4; Acts 1972, No. 604, §1.*
##### **§ 47:136** Recognition of gain or loss; involuntary conversions {#sec-47-136 omnilex-key=us-la-statutes--rs-title-47--47:136}
A. General rule. The rules set forth in this Section apply only to instances in which property is compulsorily or involuntarily converted, as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof.
(1) Conversion into similar property. If property is converted into property similar or related in service or use to the property so converted, no gain shall be recognized.
(2) Conversion into money where disposition occurred prior to January 1, 1958. If property is converted into money, and the disposition of the converted property occurred before January 1, 1958, no gain shall be recognized if such money is forthwith in good faith, under regulations prescribed by the collector, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund. If any part of the money is not so expended, the gain shall be recognized to the extent of the money which is not so expended (regardless of whether such money is received in one or more taxable years and regardless of whether the money which is not so expended constitutes gain). For purposes of this paragraph and paragraph (3), the term "disposition of the converted property" means the destruction, theft, seizure, requisition, or condemnation of the converted property, or the sale or exchange of such property under threat or imminence of requisition or condemnation.
(3) Conversion into money where disposition occurred after December 31, 1957. If property is so converted into money or into property not similar or related in service or use to the converted property, and the disposition of the converted property (as defined in paragraph (2)) occurred after December 31, 1957, the gain, if any, shall be recognized except to the extent hereinafter provided in this paragraph.
(a) Nonrecognition of gain. If the taxpayer during the period specified in Sub-section A(3)(b) of this Section, for the purpose of replacing the property so converted, purchases other property similar or related in service or use to the property so converted, or purchases stock in the acquisition of control of a corporation owning such other property, at the election of the taxpayer the gain shall be recognized only to the extent that the amount realized upon such conversion (regardless of whether such amount is received in one or more taxable years) exceeds the cost of such other property or such stock. Such election shall be made at such time and in such manner as the collector may by regulations prescribe. For purposes of this paragraph:
(i) no property or stock acquired before the conversion of the property shall be considered to have been acquired for the purpose of replacing such converted property unless held by the taxpayer on the date of such conversion; and
(ii) the taxpayer shall be considered to have purchased property or stock only if, but for the provisions of Sub-section A(3)(a) of this Section, the unadjusted basis of such property or stock would be its cost within the meaning of R.S. 47:140.
(b) Period within which property must be replaced. The period referred to in Sub-section A(3)(a) of this Section shall be the period beginning with the date of the disposition of the converted property, or the earliest date of the threat or imminence of requisition or condemnation of the converted property, whichever is the earlier, and ending--
(i) one year after the close of the first taxable year in which any part of the gain upon the conversion is realized, or
(ii) subject to such terms and conditions as may be specified by the collector, at the close of such later date as the collector may designate on application by the taxpayer. Such application shall be made at such time in such manner as the collector may by regulations prescribe.
B. Property sold pursuant to reclamation laws. For purposes of this Chapter, if property lying within an irrigation project is sold or otherwise disposed of in order to conform to the acreage limitation provisions of federal reclamation laws, such sale or disposition shall be treated as an involuntary conversion to which this Section applies.
C. Livestock destroyed by disease. For purposes of this Chapter, if livestock is destroyed by or on account of disease, or is sold or exchanged because of disease, such destruction or such sale or exchange shall be treated as an involuntary conversion to which this Section applies.
D. Livestock sold on account of drought. For purposes of this Chapter, the sale or exchange of livestock (other than poultry) held by a taxpayer for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell if he followed his usual business practices shall be treated as an involuntary conversion to which this Section applies if such livestock are sold or exchanged by the taxpayer solely on account of drought.
*Amended by Acts 1958, No. 242, §8.*
##### **§ 47:137** Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property {#sec-47-137 omnilex-key=us-la-statutes--rs-title-47--47:137}
A. General rule. If, within the twelve-month period beginning on the date on which a corporation adopts a plan of complete liquidation, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from the sale or exchange by it of qualified conservation property within such twelve-month period.
B. Qualified conservation property defined. For the purposes of this Section, the term "qualified conservation property" shall mean and include immovable or real property, or any interest therein, of a corporation that is sold or transferred in an exchange to the state of Louisiana for wildlife, scenic, recreation, or conservation purposes.
C. Effect on shareholders.
(1) Situs of stock cancelled or redeemed in liquidation. A pro rata portion of each shareholder's stock cancelled or redeemed in a liquidation described in Subsection A shall, for purposes of determining taxable gain under this Chapter, be deemed to have its taxable situs in this state based on the ratio of the total net proceeds of all sales or exchanges of qualified conservation property in which no gain or loss is recognized to the liquidating corporation by reason of Subsection A to the total amount of corporate liquidating distributions of such corporation.
(2) Withholding of tax. The liquidating corporation shall pay unto the secretary of the Department of Revenue prior to its final liquidation an amount equal to two and four tenths (2.4%) percent of the net proceeds of all sales or exchanges of qualified conservation property in which no gain or loss is recognized to the liquidating corporation by reason of Subsection A. Said amount paid unto the secretary shall be considered a withholding of tax due by shareholders and attributable to their receipt of liquidation distributions and shall be allowed as a credit to the corporation's shareholders on a pro rata stock ownership basis against Louisiana income taxes due by each shareholder in the taxable year in which the shareholder reports the final corporate liquidation distribution.
Added by Acts 1983, No. 422, §1, eff. July 2, 1983. Acts 1997, No. 658, §2.
{{NOTE: SEE SCR NO. 178, 1987 R.S. FOR LEGISLATIVE INTENT.}}
##### **§ 47:138** Definitions relating to corporate reorganizations {#sec-47-138 omnilex-key=us-la-statutes--rs-title-47--47:138}
A. Reorganization.
(1) In general. For purposes of this Chapter, the term "reorganization" means:
(a) a statutory merger or consolidation;
(b) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation, whether or not such acquiring corporation had control immediately before the acquisition;
(c) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all of* a part of the voting stock of a corporation which is in control of the acquiring corporation), of substantially all of the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability of the other, or the fact that property acquired is subject to a liability, shall be disregarded;
(d) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer), or any combination thereof, is in control of the corporation to which the assets are transferred; but only if, in pursuance of the plan, stock or securities of the corporation to which the assets are transferred are distributed in a transaction which qualifies under R.S. 47:133 C or H or R.S. 47:134;
(e) a recapitalization; or
(f) a mere change in identity, form, or place of organization, however effected.
(2) Special rules.
(a) If a transaction is described both in Subsection A(1)(c) and A(1)(d) of this Section, then, for purposes of this Chapter, such transaction shall be treated as if it were described only in Subsection A(1)(d).
(b) Additional consideration in certain cases. If:
(i) one corporation acquires substantially all of the properties of another corporation,
(ii) the acquisition would qualify under Subsection A(1)(c) of this Section, but for the fact that the acquiring corporation exchanges money or other property in addition to voting stock, and
(iii) the acquiring corporation acquires, solely for voting stock described in Subsection A(1)(c) of this Section, property of the other corporation having a fair market value which is at least 80 per cent of the fair market value of all of the property of the other corporation, then such acquisition shall (subject to Subsection A(2)(a) of this Section) be treated as qualifying under Subsection A(1)(c) of this Section. Solely for the purpose of determining whether clause (iii) of the preceding sentence applies, the amount of any liability assumed by the acquiring corporation, and the amount of any liability to which any property acquired by the acquiring corporation is subject, shall be treated as money paid for the property.
(c) Transfers of assets to subsidiaries in certain cases. A transaction otherwise qualifying under Subsection A(1)(a) or A(1)(c) of this Section shall not be disqualified by reason of the fact that part or all of the assets which were acquired in the transaction are transferred to a corporation controlled by the corporation acquiring such assets.
B. Party to a reorganization. For purposes of this Chapter, the term "a party to a reorganization" includes:
(1) a corporation resulting from a reorganization, and
(2) both corporations, in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another.
In the case of a reorganization qualifying under Subsection A(1)(c) of this Section, if the stock exchanged for the properties is stock of a corporation which is in control of the acquiring corporation, the term "a party to a reorganization" includes the corporation so controlling the acquiring corporation. In the case of a reorganization qualifying under Subsection A(1)(a) or A(1)(c) of this Section by reason of Subsection A(2)(c) of this Section, the term "a party to a reorganization" includes the corporation controlling the corporation to which the acquired assets are transferred.
C. Control. For purposes of this Chapter the term "control" means the ownership of 80 per cent of the total combined voting power of all classes of stock entitled to vote and at least 80 per cent of the total number of shares of all classes of stock of the corporation.
Amended by Acts 1958, No. 443, §5.
*In (A)(1)(c), "all of a part" is as it appears in enrolled bill.
##### **§ 47:139** Adjusted basis for determining gain or loss {#sec-47-139 omnilex-key=us-la-statutes--rs-title-47--47:139}
The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under R.S. 47:140 through 47:155, adjusted as provided in R.S. 47:156.
##### **§ 47:140** Unadjusted basis; in general {#sec-47-140 omnilex-key=us-la-statutes--rs-title-47--47:140}
The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.
##### **§ 47:141** Unadjusted basis; inventories {#sec-47-141 omnilex-key=us-la-statutes--rs-title-47--47:141}
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
##### **§ 47:142** Unadjusted basis; gifts after December 31, 1933 {#sec-47-142 omnilex-key=us-la-statutes--rs-title-47--47:142}
If the property was acquired by gift after December 31, 1933, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that for the purpose of determining loss the basis shall be the basis so determined or the fair market value of the property, at the time of the gift, whichever is lower. If the facts necessary to determine the basis in the hands of the donor or the last preceding owner are unknown to the donee, the collector shall, if possible, obtain such facts from such donor or last preceding owner, or any other person cognizant thereof. If the collector finds it impossible to obtain such facts, the basis in the hands of such donor or last preceding owner shall be the fair market value of such property as found by the collector as of the date or approximate date at which, according to the best information that the collector is able to obtain, such property was acquired by such donor or last preceding owner.
##### **§ 47:143** Unadjusted basis; transfer in trust after December 31, 1933 {#sec-47-143 omnilex-key=us-la-statutes--rs-title-47--47:143}
If the property be acquired after December 31, 1933, by a transfer in trust (other than by a transfer in trust by a bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made.
##### **§ 47:144** Unadjusted basis; gift or transfer in trust before January 1, 1934 {#sec-47-144 omnilex-key=us-la-statutes--rs-title-47--47:144}
If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.
##### **§ 47:145** Unadjusted basis; property transmitted at death {#sec-47-145 omnilex-key=us-la-statutes--rs-title-47--47:145}
If the property was acquired by bequest, devise, or inheritance, the basis shall be fair market value of such property at the time of such acquisition. In the case of property transferred in trust to pay the income for life to or upon the order or direction of the grantor, with right reserved to the grantor at all times prior to his death to revoke the trust, the basis of such property in the hands of the persons entitled under the terms of the trust instrument to the property after the grantor's death shall, after such death, be the same as if the instrument had been a will executed on the day of the grantor's death. For the purpose of this Section property passing without full and adequate consideration under a general power of appointment exercised by will shall be deemed to be property passing from the individual exercising such power by bequest or devise.
##### **§ 47:146** Unadjusted basis; tax free exchanges generally {#sec-47-146 omnilex-key=us-la-statutes--rs-title-47--47:146}
A. General rule. The following rules apply to exchanges governed by R.S. 47:133 or 47:134.
(1) Nonrecognition property. The basis of the property permitted to be received under such Section without the recognition of gain or loss shall be the same as that of the property exchanged,
(a) decreased by,
(i) the fair market value of any other property (except money) received by the taxpayer, and
(ii) the amount of any money received by the taxpayer, and
(b) increased by,
(i) the amount which was treated as a dividend, and
(ii) the amount of gain to the taxpayer which was recognized on such exchange (not including any portion of such gain which was treated as a dividend).
(2) Other property. The basis of any other property (except money) received by the taxpayer shall be its fair market value.
B. Allocation of basis.
(1) In general. Under regulations prescribed by the collector, the basis determined under Subsection A(1) of this Section shall be allocated among the properties permitted to be received without the recognition of gain or loss.
(2) Special rule for R.S. 47:133 H. In the case of an exchange to which R.S. 47:133 H (or so much of R.S. 47:134 as relates to R.S. 47:133 H) applies, then in making the allocation under Subsection A(1) of this Section, there shall be taken into account not only the property so permitted to be received without the recognition of gain or loss, but also the stock or securities (if any) of the distributing corporation which are retained, and the allocation of basis shall be made among all such properties.
C. R.S. 47:133 H transactions which are not exchanges. For purposes of this section, a distribution to which R.S. 47:133 H (or so much of R.S. 47:134 as relates to R.S. 47:133 H) applies shall be treated as an exchange, and for such purposes the stock and securities of the distributing corporation which are retained shall be treated as surrendered, and received back, in the exchange.
D. Assumption of liability. Where, as part of the consideration to the taxpayer, another party to the exchange assumed a liability of the taxpayer or acquired from the taxpayer property subject to a liability, such assumption or acquisition (in the amount of the liability) shall, for purposes of this Section, be treated as money received by the taxpayer on the exchange.
E. Exception. This Section shall not apply to property acquired by a corporation by the issuance of its stock or securities as consideration in whole or in part for the transfer of the property to it.
*Amended by Acts 1958, No. 443, §6.*
##### **§ 47:147** Repealed by Acts 1958, No. 443, §1. {#sec-47-147 omnilex-key=us-la-statutes--rs-title-47--47:147}
*Repealed by Acts 1958, No. 443, §1.*
##### **§ 47:148** Basis to corporations {#sec-47-148 omnilex-key=us-la-statutes--rs-title-47--47:148}
A. Property acquired by issuance of stock or as paid-in surplus. If property was acquired on or after January 1, 1956, by a corporation,
(1) in connection with a transaction to which R.S. 47:133 E (relating to transfer of property to corporation controlled by transferor) applies, or
(2) is paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer.
B. Transfers to corporations. If property was acquired by a corporation in connection with a reorganization to which this Chapter applies, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer. This Subsection shall not apply if the property acquired consists of stock or securities in a corporation a party to the reorganization, unless acquired by the issuance of stock or securities of the transferee as the consideration in whole or in part for the transfer.
C. Special rule for certain contributions to capital.
(1) Property other than money. Notwithstanding Subsection A(2) of this Section, if property other than money,
(a) is acquired by a corporation, on or after January 1, 1956, as a contribution to capital, and
(b) is not contributed by a shareholder as such, then the basis of such property shall be zero.
(2) Money. Notwithstanding Subsection A(2) of this Section, if money,
(a) is received by a corporation, on or after January 1, 1956, as a contribution to capital, and
(b) is not contributed by a shareholder as such, then the basis of any property acquired with such money during the 12-month period beginning on the day the contribution is received shall be reduced by the amount of such contribution. The excess (if any) of the amount of such contribution over the amount of the reduction under the preceding sentence shall be applied to the reduction (as of the last day of the period specified in the preceding sentence) of the basis of any other property held by the taxpayer. The particular properties to which the reductions required by this paragraph shall be allocated shall be determined under regulations prescribed by the collector.
*Amended by Acts 1958, No. 443, §7.*
##### **§ 47:149** Unadjusted basis; involuntary conversions {#sec-47-149 omnilex-key=us-la-statutes--rs-title-47--47:149}
If the property was acquired, after December 31, 1933, as the result of a compulsory or involuntary conversion described in R.S. 47:136 the basis shall be the same as in the case of the property so converted, decreased in the amount of any money received by the taxpayer which was not expended in accordance with the provisions of law, applicable to the year in which such conversion was made, determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made.
##### **§ 47:150** Unadjusted basis; wash sales of stock {#sec-47-150 omnilex-key=us-la-statutes--rs-title-47--47:150}
If the property consists of stock or securities the acquisition of which, or the contract or option to acquire which resulted in the nondeductibility (under R.S. 47:160 relating to wash sales) of the loss from the sale or other disposition of substantially identical stock or securities, then the basis shall be the basis of stock or securities so sold or disposed of, increased or decreased, as the case may be, by the difference, if any, between the prices at which the property was acquired and the price at which such substantially identical stock or securities were sold or otherwise disposed of.
##### **§ 47:151** Unadjusted basis; property acquired during affiliation {#sec-47-151 omnilex-key=us-la-statutes--rs-title-47--47:151}
In the case of property acquired by a corporation, during a period of affiliation, from a corporation with which it was affiliated, the basis of such property after such period of affiliation, shall be determined in accordance with regulations prescribed by the collector, without regard to inter-company transactions in respect to which gain or loss was not recognized.
For the purpose of this Section, the term "period of affiliation" means the period during which such corporations were affiliated, determined in accordance with the law applicable thereto, but does not include any taxable year beginning on or after January 1, 1934.
##### **§ 47:152** Basis of property received in liquidations {#sec-47-152 omnilex-key=us-la-statutes--rs-title-47--47:152}
A. General rule. If property is received in a distribution in partial or complete liquidation and if gain or loss is recognized on receipt of such property, then the basis of the property in the hands of the distributee shall be the fair market value of such property at the time of the distribution, except as provided in Subsections B and C of this Section.
B. Liquidation of subsidiary.
(1) In general. If property is received by a corporation in a distribution in complete liquidation of another corporation (within the meaning of R.S. 47:133 F(2)), then, except as provided in Subsection B(2) of this Section, the basis of the property in the hands of the distributee shall be the same as it would be in the hands of the transferor. If property is received by a corporation in a transfer to which R.S. 47:133 F(3) applies, and if Subsection B(2) of this Section does not apply, then the basis of the property in the hands of the transferee shall be the same as it would be in the hands of the transferor.
(2) Exception. If property is received by a corporation in a distribution in complete liquidation of another corporation (within the meaning of R.S. 47:133 F(2), and if,
(a) the distribution is pursuant to a plan of liquidation adopted,
(i) on or after January 1, 1958, and
(ii) not more than 2 years after the date of the transaction described in Subsection B(2)(b) of this Section, (or, in the case of a series of transactions, the date of the last such transaction); and
(b) stock of the distributing corporation possessing at least 80% of the total combined voting power of all classes of stock entitled to vote, and at least 80% of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), was acquired by the distributee by purchase (as defined in Subsection B(3) of this Section) during a period of not more than 12 months, then the basis of the property in the hands of the distributee shall be the adjusted basis of the stock with respect to which the distribution was made. For purposes of the preceding sentence, under regulations prescribed by the collector, proper adjustment in the adjusted basis of any stock shall be made for any distribution made to the distributee with respect to such stock before the adoption of the plan of liquidation, for any money received, for any liabilities assumed or subject to which the property was received, and for other items.
(3) Purchase defined. For purposes of Subsection B(2)(b) of this Section, the term "purchase" means any acquisition of stock, but only if,
(a) the basis of the stock in the hands of the distributee is not determined (i) in whole or in part by reference to the adjusted basis of such stock in the hands of the person from whom acquired, or (ii) under R.S. 47:145 (relating to property acquired from a decedent), and
(b) the stock is not acquired in an exchange to which R.S. 47:133 E applies.
(4) Distributee defined. For purposes of this Subsection, the term "distributee" means only the corporation which meets the 80% stock ownership requirements specified in R.S. 47:133 F(2).
C. Exceptions.
If the property was acquired by a shareholder in the liquidation of a corporation in cancellation or redemption of stock with respect to which gain was realized but with respect to which the gain was not taxable in whole or in part under the law as applicable to the year in which the property was received in liquidation (including gains a portion of which are not recognized as a result of elections under R.S. 47:133 G), then the basis shall be the same as the basis of such stock cancelled or redeemed in the liquidation, decreased in the amount of any money received by him, and increased in the amount of any gain taxable to him under the law applicable to the year in which the property was received in liquidation. For purposes of the preceding sentence the basis of property received in such liquidation shall be allocated among the various classes of property under regulations prescribed by the collector.
*Amended by Acts 1958, No. 443, §8.*
##### **§ 47:153** Unadjusted basis; property converted from personal use {#sec-47-153 omnilex-key=us-la-statutes--rs-title-47--47:153}
In the case of property converted from personal use to business use or to use for profit, the basis shall be the lower of:
(1) the fair market value of such property at the time of the conversion; or
(2) the basis as otherwise determined under R.S. 47:140.
*Amended by Acts 1958, No. 242, §9.*
##### **§ 47:154** Repealed by Acts 1958, No. 169, §1. {#sec-47-154 omnilex-key=us-la-statutes--rs-title-47--47:154}
*Repealed by Acts 1958, No. 169, §1.*
##### **§ 47:155** Unadjusted basis; property acquired before January 1, 1934 {#sec-47-155 omnilex-key=us-la-statutes--rs-title-47--47:155}
In the case of property acquired before January 1, 1934, if the basis otherwise determined under R.S. 47:140 through 47:154, adjusted as provided in R.S. 47:156, is less than the fair market value of the property as of January 1, 1934, then the basis for determining gain shall be such fair market value. In determining the fair market value of stock in a corporation, as of January 1, 1934, due regard shall be given to the fair market value of the assets of the corporation as of that date.
##### **§ 47:156** Adjustments in basis for determining gain or loss {#sec-47-156 omnilex-key=us-la-statutes--rs-title-47--47:156}
A. General rule. In computing the adjusted basis for determining gain or loss from the sale or other disposition of property, proper adjustment in respect of the property shall in all cases be made:
(1) For expenditures, receipts, losses, or other items, properly chargeable to capital account, including taxes and other carrying charges on unimproved and unproductive real property, but no such adjustment shall be made for taxes or other carrying charges for which deductions have been taken by the taxpayer in determining net income for the taxable year or prior taxable years;
(2) In respect of any period after December 31, 1933, for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent allowed (but not less than the amount allowable) under this Chapter or under Act 21 of 1934. Where for any taxable year prior to the taxable year 1934, the depletion allowance was based on discovery value or a percentage of income, then the adjustment for depletion for such year shall be based on the depletion which would have been allowed for such year if computed without reference to discovery value or a percentage of income;
(3) In respect of any period prior to January 1, 1934, for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent sustained;
(4) In the case of stock (to the extent not provided for in the foregoing paragraphs) for the amount of distributions previously made, which, under the law applicable to the year in which the distribution was made, were applicable in reduction of basis.
B. Substituted basis. Whenever it appears that a basis of property in the hands of the taxpayer is a substituted basis, then the adjustments provided in Sub-section A of this Section shall be made after first making in respect to such substituted basis proper adjustment of a similar nature in respect of the period during which the property was held by the transferor, donor, or grantor, or during which the other property was held by the person for whom the basis is to be determined. A similar rule shall be applied in the case of a series of substituted bases.
The term "substituted basis," as used in this Sub-section means a basis determined under any provision of R.S. 47:140 through 47:155, provided that the basis shall be determined:
(1) By reference to the basis in the hands of the transferor, donor, or grantor, or
(2) By reference to other property held at any time by the person for whom the basis is to be determined.
C. Discharge of indebtedness. Where any amount is excluded from gross income under R.S. 47:53.2 (relating to income from discharge of indebtedness) on account of the discharge of indebtedness the whole or a part of the amount so excluded from gross income shall be applied in reduction of the basis of any property held (whether before or after the time of the discharge) by the taxpayer during any portion of the taxable year in which such discharge occurred. The amount to be so applied (not in excess of the amount so excluded from gross income, reduced by the amount of any deduction disallowed under R.S. 47:53.2) and the particular properties to which the reduction shall be allocated shall be determined under regulations (prescribed by the Collector of Revenue) in effect at the time of the filing of the consent by the taxpayer referred to in R.S. 47:53.2. The reduction shall be made as of the first day of the taxable year in which the discharge occurred, except in the case of property not held by the taxpayer on such first day, in which case it shall take effect as of the time the holding of the taxpayer began.
*Amended by Acts 1956, No. 435, §1.*
##### **§ 47:157** Basis for depreciation {#sec-47-157 omnilex-key=us-la-statutes--rs-title-47--47:157}
The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in R.S. 47:139 for the purpose of determining the gain upon the sale or other disposition of such property.
##### **§ 47:158** Basis for depletion {#sec-47-158 omnilex-key=us-la-statutes--rs-title-47--47:158}
A. General rule. The basis upon which depletion is to be allowed in respect of any
property shall be the adjusted basis provided in R.S. 47:139 for the purpose of determining
the gain upon the sale or other disposition of such property, except as provided in
Subsections B, C, and D, of this Section.
B. Discovery value in case of mines, other than metal, coal, or sulphur mines
discovered by the taxpayer after December 31, 1933. The basis for depletion shall be the fair
market value of the property at the date of discovery or within thirty days thereafter, if such
mines were not acquired as the result of purchase of a proven tract or lease, and if the fair
market value of the property is materially disproportionate to the cost. The depletion
allowance under R.S. 47:66 based on discovery value provided in this Subsection shall not
exceed fifty per centum (50%) of the net income of the taxpayer (computed without
allowance for depletion) from the property upon which the discovery was made, except that
in no case shall the depletion allowance under R.S. 47:66 be less than it would be if
computed without reference to discovery value. Discoveries shall include minerals in
commercial quantities contained within a vein or deposit discovered in an existing mine or
mining tract by the taxpayer after December 31, 1933, if the vein or deposit thus discovered
was not merely the uninterrupted extension of a continuing commercial vein or deposit
already known to exist, and if the discovered minerals are of sufficient value and quantity
that they could be separately mined and marketed at a profit.
C. Percentage depletion for oil and gas wells. In the case of oil and gas wells the
allowance for depletion under R.S. 47:66 shall be twenty-two percent of the gross income
from the property during the taxable year, excluding from such gross income an amount
equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Such allowance shall not exceed fifty percent of the net income of the taxpayer, computed
without allowance for depletion, from the property except that in no case shall the depletion
allowance under R.S. 47:66 be less than it would be if computed without reference to this
Subsection.
D. Percentage depletion for coal and metal mines and sulphur. The allowance for
depletion under R.S. 47:66 shall be, in the case of coal mines, five percent, in the case of
metal mines, fifteen percent, and in the case of sulphur mines or deposits, twenty-three
percent, of the gross income from the property during the taxable year, excluding from such
gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in
respect of the property. Such allowance shall not exceed fifty percent of the net income of
the taxpayer, computed without allowance for depletion, from the property. A taxpayer
making his first return under this Chapter or under Act 21 of 1934 in respect of a property,
shall state whether he elects to have the depletion allowance for such property for the taxable
year for which the return is made computed with or without regard to percentage depletion,
and the depletion allowance in respect of such property for such year and all succeeding
taxable years shall be computed according to the election thus made. If the taxpayer fails to
make such statement in the return, the depletion allowance for such property for all taxable
years shall be computed without reference to percentage depletion. This Subsection shall not
be construed as granting a new election to any taxpayer relative to any property with respect
to which he has filed a return under Act 21 of 1934.
E. Definition of property.
(1) General rule. For the purpose of computing the depletion allowance under
Subsections C and D of this Section, the term "property" means each separate interest owned
by the taxpayer in each mineral deposit in each separate tract or parcel of land.
(2) Special rules as to operating mineral interests in oil and gas wells.
(a) In general. Except as otherwise provided in this Subsection,
(i) all of the taxpayer's operating mineral interests in a separate tract or parcel of land
shall be combined and treated as one property, and
(ii) the taxpayer may not combine an operating mineral interest in one tract or parcel
of land with an operating mineral interest in another tract or parcel of land.
(b) Election to treat operating mineral interests as separate properties. If the taxpayer
has more than one operating mineral interest in a single tract or parcel of land, he may elect
to treat one or more of such operating mineral interests as separate properties. The taxpayer
may not have more than one combination of operating mineral interests in a single tract or
parcel of land. If the taxpayer makes the election provided in this Paragraph with respect to
any interest in a tract or parcel of land, each operating mineral interest which is discovered
or acquired by the taxpayer in such tract or parcel of land after the taxable year for which the
election is made shall be treated,
(i) if there is no combination of interests in such tract or parcel, as a separate property
unless the taxpayer elects to combine it with another interest, or
(ii) if there is a combination of interests in such tract or parcel, as part of such
combination unless the taxpayer elects to treat it as a separate property.
(3) Certain unitization or pooling arrangements.
(a) In general. Under regulations prescribed by the collector, if one or more of the
taxpayer's operating mineral interests participate, under a voluntary or compulsory unitization
or pooling agreement, in a single cooperative or unit plan of operation, then for the period
of such participation,
(i) they shall be treated for all purposes of this Chapter as one property, and
(ii) the application of Paragraphs (1), (2), and (4) of this Subsection in respect to
such interests shall be suspended.
(b) Limitation. Subparagraph (a) of this Paragraph shall apply to a voluntary
agreement only if all the operating mineral interests covered by such agreement,
(i) are in the same deposit, or are in two or more deposits the joint development or
production of which is logical from the standpoint of geology, convenience, economy, or
conservation, and
(ii) are in tracts or parcels of land which are contiguous or in close proximity.
(c) Special rule in the case of arrangements entered into in taxable years beginning
before January 1, 1964, if
(i) two or more of the taxpayer's operating mineral interests participate under a
voluntary or compulsory unitization or pooling agreement entered into in any taxable year
beginning before January 1, 1964, in a single cooperative or unit plan of operation,
(ii) the taxpayer, for the last taxable year beginning before January 1, 1964, treated
such interests as two or more separate properties, and
(iii) it is determined that such treatment was proper under the law applicable to such
taxable year, such taxpayer may continue to treat such interests in a consistent manner for
the period of such participation.
(4) Manner, time, and scope of election.
(a) Manner and time. Any election provided in Paragraph (2) of this Subsection shall
be made for each operating mineral interest, in the manner prescribed by the collector by
regulations, not later than the time prescribed by law for filing the return (including
extensions thereof) for whichever of the following taxable years is the later: The first taxable
year beginning after December 31, 1963, or the first taxable year in which any expenditure
for development or operation in respect of such operating mineral interest is made by the
taxpayer after the acquisition of such interest.
(b) Scope. Any election under Paragraph (2) of this Subsection shall be for all
purposes of this Chapter and shall be binding on the taxpayer for all subsequent taxable
years.
(5) Treatment of certain properties. If, on the day preceding the first day of the first
taxable year beginning after December 31, 1963, the taxpayer has any operating mineral
interests which he treats under paragraph (4) of this section (as in effect before the
amendments made by Act 175 of the 1964 Regular Session), such treatment shall be
continued and shall be deemed to have been adopted pursuant to Paragraphs (1) and (2) of
this Subsection (as amended by such Act).
(6) Allocation of basis in case of termination of election under Subsection (2)(b) of
this Subsection.
(a) Fair market value rule. Except as provided in Paragraph (2) of this Subsection,
if a taxpayer has a Section 158(E) aggregation, then the adjusted basis (as of the first day of
the first taxable year beginning after December 31, 1963) of each property included in such
aggregation shall be determined by multiplying the adjusted basis of the aggregation by a
fraction,
(i) the numerator of which is the fair market value of such property, and
(ii) the denominator of which is the fair market value of such aggregation.
For purposes of this Paragraph, the adjusted basis and the fair market value of the
aggregation, and the fair market value of each property included therein, shall be determined
as of the day preceding the first day of the first taxable year which begins after December 31,
1963.
(b) Allocation of adjustments. If the taxpayer makes an election under this
Paragraph with respect to any Section 158(E) aggregation, then the adjusted basis (as of the
first day of the first taxable year beginning after December 31, 1963) of each property
included in such aggregation shall be the adjusted basis of such property at the time it was
first included in the aggregation by the taxpayer, adjusted for that portion of those
adjustments to the basis of the aggregation which are reasonably attributable to such
property. If, under the preceding sentence, the total of the adjusted bases of the interests
included in the aggregation exceeds the adjusted basis of the aggregation (as of the day
preceding the first day of the first taxable year which begins after December 31, 1963), the
adjusted bases of the properties which include such interests shall be adjusted, under
regulations prescribed by the Collector of Revenue, so that the total of the adjusted bases of
such interests equals the adjusted basis of the aggregation. An election under this Paragraph
shall be made at such time and in such manner as the collector shall by regulations prescribe.
F. Special rules as to operating interests in coal and metal mines and sulphur.
(1) Election to aggregate separate interests. If a taxpayer owns two or more separate
operating interests which constitute part or all of an operating unit, he may elect (for all
purposes of this Chapter),
(a) to form an aggregation of, and to treat as one property, all such interests owned
by him which comprise any one mine or any two or more mines; and
(b) to treat as a separate property each such interest which is not included within an
aggregation referred to in Subparagraph (a) of this Paragraph.
For purposes of this Paragraph, separate operating interests which constitute part or
all of an operating unit may be aggregated whether or not they are included in a single tract
or parcel of land and whether or not they are included in contiguous tracts or parcels. For
purposes of this Paragraph, a taxpayer may elect to form more than one aggregation of
operating interests with any one operating unit; but no aggregation may include any operating
interest which is a part of a mine without including all of the operating interests which are
a part of such mine in the first taxable year for which the election to aggregate is effective,
and any operating interest which thereafter becomes a part of such mine shall be included in
such aggregation.
(2) Election to treat a single interest as more than one property. If a single tract or
parcel of land contains a deposit which is being extracted, or will be extracted, by means of
two or more mines for which expenditures for development or operation have been made by
the taxpayer, then the taxpayer may elect to allocate to such mines, under regulations
prescribed by the collector all of the tract or parcel of land and of the deposit contained
therein, and to treat as a separate property that portion of the tract or parcel of land and of the
deposit so allocated to each mine. A separate property formed pursuant to an election under
this Paragraph shall be treated as a separate property for all purposes of this Chapter
(including this Paragraph). A separate property so formed may, under regulations prescribed
by the collector be included as a part of an aggregation in accordance with Paragraphs (1) and
(3) of this Subsection. The election provided by this Paragraph may not be made with
respect to any property which is a part of an aggregation formed by the taxpayer under
Paragraph (1) of this Subsection except with the consent of the collector.
(3) Manner and scope of election. The election provided by Paragraph (1) or (2) of
this Subsection shall be made, for each operating interest in accordance with regulations
prescribed by the collector, not later than the time prescribed by law for filing the return
(including extensions thereof) for the first taxable year beginning after December 31, 1963,
or the first taxable year in which any expenditure for development or operation in respect of
the separate operating interest is made by the taxpayer after the acquisition of such interest.
Such an election shall be binding upon the taxpayer for all subsequent taxable years, except
that the collector may consent to a different treatment of the interest with respect to which
the election has been made.
G. Operating mineral interest and operating interest defined. For purposes of this
Section, the terms "operating mineral interest" and "operating interest" include only an
interest in respect of which the costs of production of the mineral are required to be taken
into account by the taxpayer for purposes of computing the fifty percent limitation provided
for in Subsection D of this Section or would be so required if the mine or well were in the
production stage.
H. Special rule as to nonoperating interest. Aggregation of separate interests. If a
taxpayer owns two or more separate nonoperating interests in a single tract or parcel of land
or in two or more adjacent tracts or parcels of land, the collector shall, on showing by the
taxpayer that a principal purpose is not the avoidance of tax, permit the taxpayer to treat (for
all purposes of this Chapter) all such interests in each separate kind of deposit as one
property. If such permission is granted for any taxable year, the taxpayer shall treat such
interests as one property for all subsequent taxable years unless the collector consents to a
different treatment.
Acts 1958, No. 242, §11; Acts 1964, No. 175, §1; Acts 1964, No. 234, §1. Amended
by Acts 1974, No. 187, §1, eff. Dec. 31, 1974; Acts 1974, Ex.Sess., No. 13, §1; Acts 1984,
1st Ex. Sess. No. 9, §1, eff. Jan. 1, 1984; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts
2015, No. 123, §3, eff. July 1, 2018.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS. NO. 9, §3, EFF. MARCH 27,
1984.}}
NOTE: See Acts 2015, No. 123, §5, re: applicability.
NOTE: See Acts 2018, 2^nd^ E.S., No. 4, §1, re: applicability.
##### **§ 47:159** Distributions by corporations {#sec-47-159 omnilex-key=us-la-statutes--rs-title-47--47:159}
A. Definition of dividend. The term "dividend" when used in this Chapter (except in R.S. 47:223 and 47:226, relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accrued since December 31, 1933.
B. Source of distribution. For the purpose of this Chapter every distribution is made out of earnings or profits to the extent thereof, and from the most recent accumulated earnings or profits.
C. Distribution in liquidation. Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part of full payment in exchange for stock. The gain or loss to the distributee resulting from such exchange shall be determined under R.S. 47:131 but shall be recognized only to the extent provided in R.S. 47:132 through 47:138. In the case of amounts distributed in partial liquidation, the part of such distribution which is properly chargeable to the capital account shall not be considered a distribution of earnings or profits within the meaning of Subsection B of this Section for the purpose of determining the taxability of subsequent distributions by the corporation.
D. Other distributions from capital. If any distribution (not in partial or complete liquidation) made by a corporation to its shareholders is not out of earnings or profits, then the amount of such distribution shall be applied against and reduce the adjusted basis of the stock provided in R.S. 47:139, and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property.
E. Distributions of stock and stock rights.
(1) General rule. Except as provided in Subsection E(2) of this Section, gross income does not include the amount of any distribution made by a corporation to its shareholders, with respect to the stock of such corporation, in its stock or in rights to acquire its stock.
(2) Distributions in lieu of money. Subsection E(1) of this Section shall not apply to a distribution by a corporation of its stock (or rights to acquire its stock), and the distribution shall be treated as a distribution of property,
(a) to the extent that the distribution is made in discharge of preference dividends for the taxable year of the corporation in which the distribution is made or for the preceding taxable year; or
(b) if the distribution is, at the election of any of the shareholders (whether exercised before or after the declaration thereof), payable either,
(i) in its stock (or in rights to acquire its stock), or
(ii) in property.
(3) Basis of stock and stock rights acquired in distributions.
(a) General rule. If a shareholder in a corporation received its stock or rights to acquire its stock (referred to in this subparagraph as "new stock") in a distribution to which Subsection E(1) applies, then the basis of such new stock and of the stock with respect to which it is distributed (referred to in this paragraph as "old stock"), respectively, shall, in the shareholder's hands, be determined by allocating between the old stock and the new stock the adjusted basis of the old stock. Such allocation shall be made under the regulations prescribed by the collector.
(b) Exceptions for certain stock rights.
(i) In general. If,
(A) a corporation distributes rights to acquire its stock to a shareholder in a distribution to which Subsection E(1) of this Section applies, and
(B) the fair market value of such rights at the time of the distribution is less than 15% of the fair market value of the old stock at such time, then Subsection E(3)(a) of this Section shall not apply and the basis of such rights shall be zero, unless the taxpayer elects under Subsection E(3)(b)(ii) of this Section to determine the basis of the old stock and of the stock rights under the method of allocation provided in Subsection E(3)(a) of this Section.
(ii) Election. The election referred to in Subsection E(3)(b)(i) shall be made in the return filed within the time prescribed by law (including extensions thereof) for the taxable year in which such rights were received. Such election shall be made in such manner as the collector may by regulations prescribe, and shall be irrevocable when made.
F. Redemption of stock. If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation of the stock, to the extent that it represents a distribution of earnings or profits, shall be treated as a taxable dividend.
G. Definition of partial liquidation. As used in this Section, the term "amounts distributed in partial liquidation" means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.
H. Situs of stock cancelled or redeemed in liquidation. In cases where property located in Louisiana is received by a shareholder in the liquidation of a corporation, the stock cancelled or redeemed in the liquidation shall, for purposes of determining taxable gain under this Chapter, be deemed to have its taxable situs in this state to the extent that the property of the corporation distributed in liquidation is located in Louisiana. If only a portion of the property distributed in liquidation is located in Louisiana, only a corresponding portion of the gain realized by a shareholder shall be considered to be derived from Louisiana sources. Nothing in this Subsection shall be construed to mean that gain or loss shall be recognized upon the transfer of property in a merger of corporations where the basis of the property in the hands of the merging corporation is carried forward as the basis in the hands of the continuing corporation.
*Amended by Acts 1950, No. 445, §1; Acts 1958, No. 443, §9.*
##### **§ 47:160** Loss from wash sales of stock or securities {#sec-47-160 omnilex-key=us-la-statutes--rs-title-47--47:160}
A. In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning thirty days before the date of such sale or disposition and ending thirty days after such date, the taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract or option so to acquire, substantially identical stock or securities, then no deduction for the loss shall be allowed under R.S. 47:60(2); nor shall such deduction be allowed under R.S. 47:61, unless the claim is made by a corporation, a dealer in stocks or securities, and with respect to transactions made in the ordinary course of its business.
B. If the amount of stock or securities acquired (or covered by the contract or option to acquire) is less than the amount of stock or securities sold or otherwise disposed of, then the particular shares of stock or securities the loss from the sale or other disposition of which is not deductible shall be determined under rules and regulations prescribed by the collector.
C. If the amount of stock or securities acquired (or covered by the contract or option to acquire) is not less than the amount of stock or securities sold or otherwise disposed of, then the particular shares of stock or securities the acquisition of which (or the contract or option to acquire which) resulted in the nondeductibility of the loss, shall be determined under the rules and regulations prescribed by the collector.
##### **§ 47:161** Income from sources partly within and partly without the State of Louisiana {#sec-47-161 omnilex-key=us-la-statutes--rs-title-47--47:161}
A. Resident individuals. In the case of a resident individual, items of gross income, expenses, losses, and deductions, from whatever source received or incurred, not otherwise exempted by this Chapter, shall be included in the taxpayer's return and the amount of the tax shall be computed upon the entire income from whatever source derived; provided, that in the case of a taxpayer who, while a resident of another state, sells non-Louisiana property for a payment to be made over a period of years, the portion of such payment received after the taxpayer becomes a resident of this state shall not be included in taxable income.
B. Nonresident individuals, and corporations. In the case of a nonresident individual, or a corporation, items of gross income, expenses, losses and deductions, from whatever source received or incurred, not otherwise exempted by this chapter, shall be included in the taxpayer's return; but, for the purpose of this Chapter, the amount of tax shall be computed only upon the net income earned or derived from sources within the state, such net income to be computed as provided in Sub-part F of Part II of this Chapter.
C. Railroads incorporated in more than one state. Any railroad corporation incorporated under and by virtue of the laws of more than one state shall be taxed under this Chapter in the same manner as a foreign corporation.
*Amended by Acts 1960, No. 435, §1; Acts 1968, No. 106, §5.*
##### **§ 47:162** Fiduciary returns {#sec-47-162 omnilex-key=us-la-statutes--rs-title-47--47:162}
A. Every fiduciary (except a receiver appointed by authority of law in possession of part only of the property of an individual) shall make a return for any of the following individuals, estates, or trusts for which he acts, stating specifically the items of gross income thereof and the deductions and credits allowed under this Chapter.
(1) Every individual having a net income for the taxable year of two thousand, five hundred dollars ($2,500.00) or over.
(2) Every individual having a gross income for the taxable year of six thousand dollars ($6,000.00) or over, regardless of the amount of his net income;
(3) Every estate or trust the net income of which for the taxable year is two thousand, five hundred dollars ($2,500.00) or over;
(4) Every estate or trust the gross income of which for the taxable year is six thousand dollars ($6,000.00) or over, regardless of the amount of the net income; and
(5) Every estate or trust of which any beneficiary is a nonresident of the state.
B. Under such regulations as the collector may prescribe a return made by one of two or more fiduciaries may be filed with the collector at Baton Rouge, Louisiana, and shall be sufficient compliance with the above requirement. Such fiduciary shall declare that he has sufficient knowledge of the affairs of the individual, estate, or trust for which the return is made, to enable him to make the return, and that the return is to the best of his knowledge and belief, true and correct.
C. Any fiduciary required to make a return under this Chapter shall be subject to all the provisions of law which apply to individuals.
*Amended by Acts 1952, No. 120, §1; Acts 1958, No. 442, §2.*
##### **§ 47:163** Closing by collector of taxable year {#sec-47-163 omnilex-key=us-la-statutes--rs-title-47--47:163}
A. Tax in jeopardy. If the collector finds that a taxpayer designs quickly to depart from the State of Louisiana, or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such proceedings be brought without delay, the collector shall declare the taxable period for such taxpayer immediately terminated and shall proceed to assess and collect any tax due in accordance with the provisions of R.S. 47:1566.
B. Security for payment. A taxpayer who is not in default in making a return or paying any tax under this Chapter, may furnish to the State of Louisiana, under regulations to be prescribed by the collector, security approved by the collector that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid. The collector may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this Section, provided the taxpayer has paid in full all other income taxes.
C. Exemption from section. If security is approved and accepted pursuant to the provisions of this Section and such further or other security with respect to the tax or taxes covered thereby is given as the Collector shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this Section or R.S. 47:1566 prior to the expiration of the time otherwise allowed for paying such respective taxes.
D. Citizens. In the case of a citizen of the State of Louisiana about to depart from the State of Louisiana, the collector may at his discretion, waive any or all of the requirements placed on the taxpayer by this Section.
E. Departure of nonresident. No nonresident who is liable for any tax under this Chapter shall leave the state for a period of more than ninety days unless he first procures from the collector a certificate that he has complied with all the obligations imposed upon him by this Chapter.
F. Addition to tax. If a taxpayer violates or attempts to violate this Section, there shall, in addition to all other penalties, be added as a part of the tax, twenty-five per centum (25%) of the total amount of the tax or deficiency in the tax, together with interest at the rate of one per centum (1%) per month from the time the tax became due.
##### **§ 47:164** Information required and withholding of tax at source {#sec-47-164 omnilex-key=us-la-statutes--rs-title-47--47:164}
A. Payments of $1,000 or more. All persons in whatever capacity acting, including
lessees or mortgagors of real or personal property, fiduciaries, and employers, making
payment to another person of interest, rent, salaries, wages, premiums, annuities,
compensation, remunerations, emoluments, or other fixed or determinable gains, profits, and
income, other than payments described in R.S. 47:165(A) or 166, of one thousand dollars
($1,000.00) or more in any taxable year, or, in the case of such payments made by the United
States, the state of Louisiana or any other state, or any political subdivision, agency or
instrumentality of the foregoing, the officers or employees of the United States, the state of
Louisiana, or any other state or of any political subdivision, agency or instrumentality thereof
having information as to such payments and required to make returns in regard thereto under
the regulations hereinafter provided for, shall render a true and accurate report to the
collector, under such regulations and in such form and manner and to such extent as may be
prescribed by him, setting forth the amount of such gains, profits, and income, the name and
address of the recipient of such payment and such other information as the collector may
require.
B. Returns, regardless of amount of payment. Such returns may be required by the
collector regardless of amount, in case of payments of interest upon bonds, mortgages, deeds
of trust, or other similar obligations of corporations, and in the case of collections of items
(not payable in Louisiana) of interest upon the bonds of a foreign state or country and interest
upon the bonds of and dividends from foreign corporations by persons undertaking the
collection of such foreign payments of interest or dividends by means of coupons, checks,
or bills of exchange.
C. Recipient to furnish name and address. When necessary to make effective the
provisions of this Section, the recipient of income shall, upon demand of the person paying
income, furnish his full and correct name and address.
D. Withholding of tax at source. (1) The secretary, whenever it is deemed necessary
to ensure compliance with the provisions of this Chapter, may require the United States, the
state of Louisiana or any other state or any political subdivision, agency or instrumentality
of the foregoing, or any person having control, receipt, custody, disposal or payment of
interest, other than interest coupon payable to the bearer, rent, salaries, wages, premiums,
annuities, compensation, remunerations, emoluments, or other fixed or determinable annual
or periodical gains, profits, and income, paid or payable to any person, to deduct and
withhold as tax an amount determined by the secretary, to be payable from such person and
make return thereof and pay the tax to the secretary.
(2)(a) The motion picture investor tax credit pursuant to R.S. 47:6007 awards a tax
credit for investments made and used for production expenditures in this state for state-certified productions. Therefore, any individual receiving any payments for the performance
of services used directly in a production activity, which payments shall be claimed as a
production expenditure for purposes of certification of tax credits, is deemed to be receiving
Louisiana taxable income whether directly or indirectly through an agent or agency, loan-out
company, a personal service company, an employee leasing company, or other entity and
therefore these payments are subject to the withholding requirements of state and federal law
and regulations.
(b) Any motion picture production company, motion picture payroll services
company, or other entity making or causing to be made payments as provided in
Subparagraph (a) of this Paragraph, to an individual, or to an agent or agency, loan-out
company, personal service company, employee leasing company, or other entity is considered
to be paying compensation taxable by the state of Louisiana. For purposes of eligibility as
a production expenditure, the payor shall withhold taxes from those payments, excluding any
amount that is otherwise not subject to the withholding requirements imposed pursuant to
federal and state laws and regulations, at the rate determined in accordance with an
employee's withholding allowance certificate, L-4, or the highest individual rate in effect at
the time if there is no employee withholding allowance certificate, and shall remit these
payments to the department quarterly.
(c) The motion picture production company, motion picture payroll services
company, or other entity required to withhold income taxes as required by this Paragraph
shall electronically report the information required by Items (i) through (iv) of this
Subparagraph and remit the withholdings on all payments provided for in Subparagraphs (a)
and (b) of this Paragraph to the Department of Revenue quarterly. The information reported
as required by this Subparagraph may be provided to Louisiana Economic Development and,
if provided, shall be subject to the confidentiality provisions of R.S. 47:1508(B)(20). The
reports shall contain the following information:
(i) Name, address, and taxpayer identification number of the loan-out company or
other entity.
(ii) Identification of entity type: C Corporation, S Corporation, or Limited Liability
Company with tax type specified.
(iii) Name, address, and social security number of the payee.
(iv) An affirmative statement of whether or not the production company is a related
party to the loan-out company or other entity, and if so, provision of an affidavit stating
under penalty of perjury that the transaction is valued at the same value that an unrelated
party would value the same transaction. If the production company is a related party to the
loan-out company, the report shall also include all of the following information:
(aa) The ownership structure of the loan-out company or other entity.
(bb) An estimate amount of what the loan-out company or other entity will pay the
payee.
(3)(a)(i) Any person who pays gaming winnings won in this state shall withhold
individual income taxes at the highest rate provided for in R.S. 47:32(A) if federal income
taxes are required to be withheld on those winnings pursuant to 26 U.S.C. 3402.
(ii) Notwithstanding Item (i) of this Subparagraph, casinos that pay slot machine
winnings and are required to issue an IRS Form W2-G to the recipient shall withhold
individual income taxes on those winnings at the highest rate provided for in R.S. 47:32(A).
(iii) Any person who pays sports wagering or fantasy sports contest winnings won
in this state shall withhold individual income taxes at the highest rate provided for in R.S.
47:32(A) if federal income taxes are required to be withheld on those winnings pursuant to
26 U.S.C. 3402.
(b) The requirements of Subparagraph (a) of this Paragraph shall apply with respect
to winnings of all individuals, whether residents or nonresidents of this state.
(c) On or before the thirty-first day of January of each year, any person required to
deduct and withhold income taxes on winnings in accordance with Subparagraph (a) of this
Paragraph shall submit to the secretary of the Department of Revenue, in electronic format,
a report listing the names of all persons whose winnings were subject to withholding in the
prior calendar year and provide all other information in connection with such winnings as
the department may require by rule.
E.(1) Any person required to deduct and withhold any tax pursuant to this Section
shall electronically report and remit the withholdings to the secretary of the Department of
Revenue in accordance with the requirements provided in R.S. 47:112(L) and 114.
(2) The provisions of R.S. 47:115 shall apply to this Section.
F. The secretary of the Department of Revenue shall promulgate in accordance with
the Administrative Procedure Act all such rules as are necessary to implement the provisions
of this Section.
Amended by Acts 1960, No. 342, §2; Acts 2015, No. 425, §1; Acts 2015, No. 425,
§2; Acts 2016, No. 662, §§1, 2, eff. June 17, 2016; Acts 2017, No. 384, §1, eff. July 1, 2017;
Acts 2024, No. 133, §1.
NOTE: See Acts 2015, No. 425, §2, regarding applicability.
NOTE: See Acts 2016, No. 662, §2, regarding applicability.
##### **§ 47:165** Information by corporations {#sec-47-165 omnilex-key=us-la-statutes--rs-title-47--47:165}
A. Dividend payments. Every corporation subject to the tax imposed by this Chapter shall, when required by the collector, render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareholder, the number of shares owned by him, and the amount of dividends paid him.
B. Profits declared as dividends. Every corporation shall, when required by the collector, furnish him a statement of such facts as will enable him to determine the portion of the earnings or profits of the corporation (including gains, profits, and income not taxed) accumulated during such periods as the collector may specify, which have been distributed or ordered to be distributed, respectively, to its shareholders during such taxable year as the collector may specify.
C. Accumulated gains and profits. When requested by the collector every corporation shall forward to him a correct statement of accumulated gains and profits and the names and addresses of the individuals, or shareholders who would be entitled to the same if divided or distributed, and of the amounts that would be payable to each.
##### **§ 47:166** Returns of brokers {#sec-47-166 omnilex-key=us-la-statutes--rs-title-47--47:166}
Every person doing business as a broker shall, when required by the collector, send a return under such rules and regulations as the collector may prescribe, showing the names of customers for whom such person has transacted any business, with such details as to the profits, losses, or other information which the collector may require, as to each of such customers, as will enable the collector to determine whether all income tax due on profits or gains of such customers has been paid.
*Acts 2001, No. 1032, §15.*
##### **§ 47:167** Collection of foreign items {#sec-47-167 omnilex-key=us-la-statutes--rs-title-47--47:167}
All persons undertaking as a matter of business or for profit the collection of foreign payments of interest or dividends by means of coupons, checks or bills of exchange, shall obtain a license from the collector and shall be subject to such regulations enabling the state to obtain the information required under this Chapter as the collector shall prescribe; and whoever knowingly undertakes to collect such payments without having obtained a license therefor, or without complying with such regulations, shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one year or both.
#### **SUBPART C** ESTATES AND TRUSTS
##### **§ 47:181** Imposition of tax on estates and trusts {#sec-47-181 omnilex-key=us-la-statutes--rs-title-47--47:181}
A. Application of tax. The taxes imposed by this Chapter upon individuals shall
apply to the income of estates or of any kind of property held in trust including:
(1) Income accumulated in trust for the benefit of unborn or unascertained person
or persons with contingent interests, and incomes accumulated or held for future distribution
under the terms of will or trust;
(2) Income which is to be distributed currently by the fiduciary to the beneficiaries,
and income collected by a tutor of a minor which is to be held or distributed as the court may
direct;
(3) Income received by estates of deceased persons during the period of
administration or settlement of the estate; and
(4) Income which, in the discretion of the fiduciary, may be either distributed to the
beneficiaries or accumulated.
B. Computation and payment.
(1) The tax shall be computed upon the net income of the estate or trust, and shall
be paid by the fiduciary, except as provided in R.S. 47:186, relating to revocable trusts, and
R.S. 47:187 relating to income for benefit of the grantor. For return made by the beneficiary
see R.S. 47:162.
(2) The amount of a net operating loss for any tax year beginning on or after January
1, 1992, may be deducted from net income in any of the fifteen years immediately following
the year in which the loss occurred.
(3) The amount of a net operating loss for any tax year beginning on or after January
1, 2000, may be deducted from net income in any of the twenty years immediately following
the year in which the loss occurred.
C. Exceptions. If a trust is a simple trust as defined under Internal Revenue Code
Section 651 or a grantor trust as defined under R.S. 47:187, it shall not have to file a
Louisiana income tax return if the following conditions are met:
(1) Such trust does not have any net taxable income for the taxable period.
(2) Such trust does not have any nonresident beneficiaries.
Acts 1985, No. 647, §1; Acts 1992, No. 1083, §1, eff. for all open taxable periods;
Acts 2015, No. 103, §1, eff. July 1, 2015.
NOTE: See Acts 2015, No. 103, §2, re: applicability.
##### **§ 47:182** Net income of estate or trust {#sec-47-182 omnilex-key=us-la-statutes--rs-title-47--47:182}
The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual except that:
(1) There shall be allowed as a deduction in lieu of the deduction for charitable and other contributions authorized by R.S. 47:57, any part of the gross income, without limitation, which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in R.S. 47:57, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit;
(2) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether distributed to them or not. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under paragraph (3) of this Section in the same or any succeeding taxable year;
(3) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir or beneficiary.
(4) The optional standard deduction provided in R.S. 47:68 shall not be allowed to estates or trusts.
*Amended by Acts 1950, No. 445, §1.*
##### **§ 47:183** Credits of estate or trust against net income {#sec-47-183 omnilex-key=us-la-statutes--rs-title-47--47:183}
For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).
##### **§ 47:184** Different taxable years {#sec-47-184 omnilex-key=us-la-statutes--rs-title-47--47:184}
If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required under R.S. 47:182B to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust, whether beginning on, before, or after January 1, 1948, ending within his taxable year.
##### **§ 47:185** Employees trusts {#sec-47-185 omnilex-key=us-la-statutes--rs-title-47--47:185}
A trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made by the employer, or employees, or both, for the purpose of distributing to the employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under R.S. 47:181, but the amount actually distributed or made available to any distributee shall be taxable to him the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.
##### **§ 47:186** Revocable trusts {#sec-47-186 omnilex-key=us-la-statutes--rs-title-47--47:186}
Where at any time during the taxable year the power to revest in the grantor title to any part of the corpus of the trust is vested either:
(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or
(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust for such taxable year shall be included in computing the net income of the grantor.
##### **§ 47:187** Income for benefit of grantor {#sec-47-187 omnilex-key=us-la-statutes--rs-title-47--47:187}
Where any part of the income of a trust:
(1) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, may be held or accumulated for future distribution to the grantor; or
(2) May in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or
(3) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in R.S. 47:57, relating to the so-called "charitable contribution" deduction); then such part of the income of the trust shall be included in computing the net income of the grantor.
As used in this Section, the term "in the discretion of the grantor" means "in the discretion of the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question."
##### **§ 47:188** Imposition of tax on real estate investment trusts; computation {#sec-47-188 omnilex-key=us-la-statutes--rs-title-47--47:188}
The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.
*Added by Acts 1962, No. 315, §2. Amended by Acts 1972, No. 729, §2.*
#### **SUBPART D** PARTNERSHIPS
##### **§ 47:201** Partnership informational return of income required; limitations on partner tax liability {#sec-47-201 omnilex-key=us-la-statutes--rs-title-47--47:201}
A. Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject
to the income tax imposed by this Chapter, but a partnership shall be required to file an
annual informational partnership return of income in accordance with R.S. 47:103(A)(2).
B. Persons carrying on business as partners shall be liable for income tax only in their
separate or individual capacities.
*Amended by Acts 1958, No. 441, §1; Acts 1975, No. 459, §1; Acts 2021, No. 287, §1, eff. June 14, 2021.*
##### **§ 47:201.1** Composite returns for nonresident partners or members {#sec-47-201.1 omnilex-key=us-la-statutes--rs-title-47--47:201.1}
A.(1) Beginning January 1, 2001, each entity treated as a partnership for state income tax purposes which engages in activities in this state shall file composite returns and make composite payment of tax on behalf of any or all of its nonresident partners or members who do not agree to file an individual return as provided for in Subsection C of this Section.
(2) For purposes of this Section:
(a) The term "partnership" shall include general partnerships, partnerships in commendam, registered limited liability partnerships, and limited liability companies taxed as partnerships for state income tax purposes.
(b) The term "composite return" shall mean a return filed by an entity treated as a partnership on behalf of all of its nonresident partners or members which reports and remits the Louisiana income tax of the nonresident partner or member.
(c) The term "composite payment" shall mean a payment filed with a composite return which remits the Louisiana income tax of a partnership's nonresident partner or member.
B. With respect to each of its nonresident partners or members, a partnership shall for each taxable period do either of the following:
(1) Timely file with the Department of Revenue an agreement as provided in Subsection C of this Section.
(2) Make payment to this state as provided in Subsection D of this Section.
C.(1) The agreement referred to in Paragraph (B)(1) of this Section is a written, binding agreement by a nonresident partner or member of a partnership which shall be filed by the partnership with the department in which the nonresident partner or member agrees to all of the following:
(a) File an individual return in accordance with the provisions of Louisiana income tax law.
(b) Make timely payment of the taxes imposed on the partner or member by this state with respect to the partner's or member's share of the income of the partnership.
(2)(a) A partnership that timely files the agreement to file as provided in Paragraph (C)(1) with respect to a nonresident partner or member for a taxable period shall be considered to have timely filed such agreement for each subsequent taxable period of the partnership. The agreement will be considered timely filed for a taxable period and for all subsequent taxable periods if it is filed on or before the date the annual return of the partnership for such taxable period is required to be filed.
(b) A partnership that does not timely file such agreement for a taxable period shall be liable for the composite tax due for the period, plus interest and any appropriate delinquency penalty, which is required by this Section to be paid in the taxable period as provided for in Subsection D.
(c) The partnership shall not be precluded from timely filing such agreement for subsequent taxable periods.
D.(1) The payment referred to in Paragraph (B)(2) of this Section shall be in an amount equal to the maximum tax rate provided for individuals, multiplied by the nonresident partner's or member's share of the partnership income attributable to this state, as reflected on the partnership's return for the taxable period.
(2) A partnership shall be entitled to recover its payment pursuant to this Section, including any interest or penalty due, from the nonresident partner or member on whose behalf the payment was made. Any such payment for a taxable period must be made on or before the time the annual return of the partnership for such taxable period is required to be filed.
(3) Any amount paid by the partnership to the state pursuant to this Section shall be considered to be a payment by the nonresident partner or member on account of the income tax imposed on the nonresident partner or member for the taxable period. To the extent that the payment made on behalf of the nonresident partner or member exceeds the income tax liability of the nonresident partner or member, that nonresident partner or member shall be entitled to a refund, or may elect to utilize such excess as a credit against amounts that may be paid by the partnership on his behalf with respect to subsequent taxable periods.
E. Exemption for publicly traded partnerships.
(1) A publicly traded partnership may request an exemption from the composite payment requirements provided for in this Section from the secretary of the Department of Revenue. The request for the exemption must be in writing and contain the partnership name, address, and account number. The secretary may request additional documentation before granting an exemption.
(2) If granted, the exemption shall be effective for three years from the date the exemption is granted. At the end of the three-year period the publicly traded partnership must submit a new exemption request to continue the exemption. The secretary may revoke the exemption if the secretary determines that the nonresident partners are not filing and paying individual income taxes on their own behalf.
(3) Publicly traded partnerships shall file a composite return that includes all nonresident partners who were partners on December thirty-first of the year prior to the due date of the return.
(4) For purposes of this Section, a "publicly traded partnership" is any partnership whose interests are regularly traded on an established securities market, regardless of the number of partners, except for partnerships treated as corporations under Internal Revenue Code Section 7704(a).
F. Credits and overpayments claimed on composite returns.
(1) Notwithstanding the provisions of R.S. 47:1675(F) or any other provision of law to the contrary, when a composite return is filed, the nonresident members or nonresident partners of the partnership shall claim their respective share of any credit earned by the partnership for the applicable tax period in which the credit was earned.
(2) Credits claimed on a composite return shall not be allowed or claimed on any other return submitted on behalf of or by a member or partner for the same tax period.
(3) When a composite return reflects an overpayment that is determined to be correct by the secretary, the overpayment shall be paid to the partnership that filed the composite return.
(4) Composite returns shall be filed electronically. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act necessary for implementation of this Paragraph and shall further define and require the necessary methods for filing, signing, subscribing or verifying a return, statement, or other documents required for such implementation.
(5) The provisions of this Subsection shall be effective for taxable periods beginning on or after January 1, 2013.
*Acts 2000, No. 34, §1, eff. Jan. 1, 2001; Acts 2000, 2d Ex.Sess., No. 21, §1, eff. for taxable years beginning after Dec. 31, 2000; Acts 2002, No. 68, §1, eff. for all taxable years beginning after Dec. 31, 2002; Acts 2012, No. 580, §1, eff. June 30, 2012.*
##### **§ 47:201.2** Reporting adjustments to federal taxable income and federal partnership audit adjustments {#sec-47-201.2 omnilex-key=us-la-statutes--rs-title-47--47:201.2}
A. For purposes of this Section, the following words and phrases shall have the
following meanings:
(1) "Administrative adjustment request" means an administrative adjustment request
filed by a partnership pursuant to Section 6227 of the Internal Revenue Code.
(2) "Audited partnership" means a partnership subject to a partnership level audit
resulting in a federal adjustment.
(3) "Corporate partner" means a partner that is subject to corporation income tax
pursuant to Part II-A of this Chapter.
(4) "Department" means the Department of Revenue.
(5) "Direct partner" means a partner that holds an interest directly in a partnership
or pass-through entity.
(6) "Exempt partner" means a partner that is otherwise exempt from taxation under
this Chapter that is subject to tax on unrelated business taxable income.
(7) "Federal adjustment" means a change to an item or amount determined under the
Internal Revenue Code that is used by a taxpayer to compute Louisiana income tax due
whether that change results from action by the IRS, including a partnership level audit, or the
filing of an amended federal return, federal refund claim, or an administrative adjustment
request by the taxpayer. A federal adjustment is positive to the extent that it increases state
taxable income as determined under this Chapter and is negative to the extent that it
decreases state taxable income as determined under this Chapter.
(8) "Federal adjustments report" includes methods or forms required and prescribed
by the secretary for use by a taxpayer to report final federal adjustments, including an
amended Louisiana income tax return, information return, or a uniform multistate report.
(9) "Federal partnership representative" means the person the partnership designates
for the taxable year as the partnership's representative or the person the IRS has appointed
to act as the federal partnership representative pursuant to Section 6223(a) of the Internal
Revenue Code.
(10) "Final determination date" means the following:
(a) Except as provided in Subparagraph (b) of this Paragraph, if the federal
adjustment arises from an IRS audit or other action by the IRS, the final determination date
is the first day on which no federal adjustments arising from that audit or other action remain
to be finally determined, whether by IRS decision with respect to which all rights of appeal
have been waived or exhausted, by agreement, or, if appealed or contested, by a final
decision with respect to which all rights of appeal have been waived or exhausted. For
agreements required to be signed by the IRS and the taxpayer, the final determination date
is the date on which the last party signed the agreement.
(b) For federal adjustments arising from an IRS audit or other action by the IRS, if
the taxpayer filed as a member of a federal consolidated return or combined Louisiana return
as required by the secretary pursuant to R.S. 47:287.480(3), the final determination date
means the first day on which no related federal adjustments arising from that audit remain
to be finally determined, as described in Subparagraph (a) of this Paragraph, for the entire
group.
(c) If the federal adjustment results from filing an amended federal return, a federal
refund claim, or an administrative adjustment request, or if it is a federal adjustment reported
on an amended federal return or other similar report filed pursuant to Section 6225(c) of the
Internal Revenue Code, the final determination date means the day on which the amended
return, refund claim, administrative adjustment request, or other similar report was filed.
(11) "Final federal adjustment" means a federal adjustment after the final
determination date for that federal adjustment has passed.
(12) "Indirect partner" means a partner in a partnership or pass-through entity that
itself holds an interest directly, or through another indirect partner, in a partnership or
pass-through entity.
(13) "Internal Revenue Code" means the Internal Revenue Code of 1986, as
amended, and applicable regulations as promulgated by the United States Department of the
Treasury.
(14) "IRS" means the Internal Revenue Service of the United States Department of
the Treasury.
(15) "Nonresident partner" means an individual, trust, or estate partner that is not a
resident partner.
(16) "Partner" means a person that holds an interest directly or indirectly in a
partnership or other pass-through entity.
(17) "Partnership" means an entity subject to taxation under Subchapter K of Chapter
1 of Subtitle A of the Internal Revenue Code.
(18) "Partnership level audit" means an examination by the IRS at the partnership
level pursuant to Subchapter C of Chapter 63 of Subtitle F of the Internal Revenue Code, as
enacted by the Bipartisan Budget Act of 2015, P.L. 114-74, that results in federal
adjustments.
(19) "Pass-through entity" means an entity, other than a partnership, that is not
subject to tax under this Chapter.
(20) "Reallocation adjustment" means a federal adjustment resulting from a
partnership level audit or an administrative adjustment request that changes the shares of one
or more items of partnership income, gain, loss, expense, or credit allocated to direct
partners. A positive reallocation adjustment means the portion of a reallocation adjustment
that would increase federal income for one or more direct partners, and a negative
reallocation adjustment means the portion of a reallocation adjustment that would decrease
federal income for one or more direct partners pursuant to Section 6225 of the Internal
Revenue Code.
(21) "Resident partner" means an individual, trust, or estate partner that is a resident
of Louisiana for the relevant tax period. For individuals, the term "resident" has the same
meaning as in R.S. 47:31. For trusts and estates, the term "resident" has the same meaning
as in R.S. 47:300.10.
(22) "Reviewed year" means the taxable year of a partnership that is subject to a
partnership level audit from which federal adjustments arise.
(23) "Secretary" means the secretary of the Department of Revenue.
(24) "Taxpayer" has the same meaning as in R.S. 47:2 and, unless the context clearly
indicates otherwise, includes a partnership subject to a partnership level audit or a
partnership that has made an administrative adjustment request, as well as a tiered partner
of that partnership.
(25) "Tiered partner" means any partner that is a partnership or pass-through entity.
(26) "Unrelated business taxable income" has the same meaning as in Section 512
of the Internal Revenue Code.
B. Reporting adjustments to federal taxable income, general rule.
Except in the case of final federal adjustments that are required to be reported by a
partnership and its partners using the procedures in Subsection C of this Section, a taxpayer
shall report and pay any Louisiana income tax due with respect to final federal adjustments
arising from an audit or other action by the IRS or reported by the taxpayer on a timely filed
amended federal income tax return, including a return or other similar report filed pursuant
to Section 6225(c)(2) of the Internal Revenue Code, or to a federal claim for refund by filing
a federal adjustments report with the secretary for the reviewed year and, if applicable,
paying the additional Louisiana income tax owed by the taxpayer no later than one hundred
eighty days after the final determination date.
C. Reporting federal adjustments, partnership level audit and administrative
adjustment request. Except for negative federal adjustments required under federal law or
regulations to be taken into account by the partnership in the partnership return for the
adjustment or other year, and the distributive share of adjustments that have been reported
as required pursuant to Subsection B of this Section, partnerships and partners shall report
final federal adjustments arising from a partnership level audit or an administrative
adjustment request and make payments as required pursuant to this Subsection.
(1) State partnership representative.
(a) With respect to an action required or permitted to be taken by a partnership under
this Subsection or a proceeding under Chapter 17 or 18 of this Subtitle with respect to that
action, the state partnership representative for the reviewed year shall have the sole authority
to act on behalf of the partnership, and the partnership's direct partners and indirect partners
shall be bound by those actions.
(b) The state partnership representative for the reviewed year is the partnership's
federal partnership representative unless the partnership designates in writing another person
as its state partnership representative.
(c) The secretary may establish reasonable qualifications for and procedures for
designating a person, other than the federal partnership representative, to be the state
partnership representative.
(2) Reporting and payment requirements for partnerships subject to a final federal
adjustment and their direct partners. Final federal adjustments subject to the requirements
of this Subsection, except for those subject to a properly made election under Paragraph (3)
of this Subsection, shall be reported as follows:
(a) No later than ninety days after the final determination date, the partnership shall
both:
(i) File a completed federal adjustments report, including information as required by
the secretary, with the department.
(ii) Notify each of its direct partners of their distributive share of the final federal
adjustments including information as required by the secretary.
(b) No later than one hundred eighty days after the final determination date, each
direct partner that is taxed under this Chapter shall both:
(i) File a federal adjustments report reporting their distributive share of the
adjustments reported to them under Item (a)(ii) of this Paragraph as required under this
Chapter.
(ii) Pay any additional amount of tax due as if final federal adjustments had been
properly reported, plus any penalty and interest due under Part IV of Chapter 18 of this
Subtitle, and less any credit for related amounts paid or withheld and remitted on behalf of
the direct partner by the partnership.
(3) Partnership election to pay on behalf of partners. Subject to the limitations in
Subparagraph (c) of this Paragraph, an audited partnership making an election under this
Paragraph shall:
(a) No later than ninety days after the final determination date, file a completed
federal adjustments report, including information as required by the secretary, and notify the
department that it is making the election under this Paragraph.
(b) No later than one hundred eighty days after the final determination date, pay an
amount, determined as follows, in lieu of taxes owed by its direct and indirect partners:
(i) Exclude from final federal adjustments the distributive share of these adjustments
reported to a direct exempt partner not subject to tax under R.S. 47:287.501 with the
exception of unrelated business taxable income.
(ii) For the total distributive shares of the remaining final federal adjustments
reported to direct corporate partners subject to tax under Part II-A of this Chapter and to
direct exempt partners subject to tax under this Chapter on unrelated business taxable
income, apportion and allocate the adjustments as provided under Part II-A of this Chapter,
and multiply the resulting amount by the highest tax rate under R.S. 47:287.12.
(iii) For the total distributive shares of the remaining final federal adjustments
reported to nonresident direct partners subject to tax under Parts III and VI of this Chapter,
determine the amount of the adjustments which is Louisiana source income under Subpart
F of this Part, and multiply the resulting amount by the highest tax rate under R.S. 47:32 for
individuals and R.S. 47:300.1 for trusts and estates.
(iv) For the total distributive shares of the remaining final federal adjustments
reported to tiered partners:
(aa) Determine the amount of the adjustments which is of a type that it would be
subject to sourcing to the state under Subpart F of this Part and then determine the portion
of this amount that would be sourced to the state applying the provisions of this Section.
(bb) Determine the amount of the adjustments which is of a type that it would not
be subject to sourcing to Louisiana by a nonresident partner under R.S. 47:290(B).
(cc) Determine the portion of the amount determined in Subitem (bb) of this Item
that can be established, under regulation issued by the secretary, to be properly allocable to
nonresident indirect partners or other partners not subject to tax on the adjustments; or that
can be excluded under procedures for modified reporting and payment method allowed under
Paragraph (5) of this Subsection.
(v) Multiply the total of the amounts determined in Subitems (iv)(aa) and (bb) of this
Subparagraph reduced by the amount determined in Subitem (iv)(cc) of this Subparagraph
by the highest tax rate under R.S. 47:32 for individuals and R.S. 47:300.1 for trusts and
estates.
(vi) For the total distributive shares of the remaining final federal adjustments
reported to resident direct partners subject to tax under Parts III and VI of this Chapter,
multiply that amount by the highest tax rate under R.S. 47:32 for individuals and R.S.
47:300.1 for trusts and estates.
(vii) Add the amounts determined in Items (ii), (iii), (v), and (vi) of this
Subparagraph, along with penalty and interest as provided in Part IV of Chapter 18 of this
Subtitle.
(c) Final federal adjustments subject to the election in this Paragraph exclude both:
(i) The distributive share of final audit adjustments that under Subpart D of Part I of
this Chapter are required to be included in the unitary business income of any direct or
indirect corporate partner, provided that the audited partnership can reasonably determine
this.
(ii) Any final federal adjustments resulting from an administrative adjustment
request.
(d) An audited partnership not otherwise subject to any reporting or payment
obligation to Louisiana that makes an election under this Paragraph consents to be subject
to Louisiana laws related to reporting, assessment, payment, and collection of Louisiana
income tax calculated under this election.
(4) Tiered partners. The direct and indirect partners of an audited partnership that are
tiered partners, and all of the partners of those tiered partners that are subject to tax under this
Chapter, where applicable, are subject to the reporting and payment requirements of
Paragraph (2) of this Subsection and the tiered partners are entitled to make the election
provided in Paragraphs (3) and (5) of this Subsection. The tiered partners or their partners
shall make required reports and payments no later than ninety days after the time for filing
and furnishing statements to tiered partners and their partners as established under Section
6226 of the Internal Revenue Code and the regulations thereunder. The secretary may
promulgate rules and regulations to establish procedures and interim time periods for the
reports and payments required by tiered partners and their partners and for making the
elections under this Subsection.
(5) Modified reporting and payment method. Under procedures adopted by and
subject to the approval of the secretary, an audited partnership or tiered partner may enter
into an agreement with the department to utilize an alternative reporting and payment
method, including applicable time requirements or any other provision of this Subsection,
if the audited partnership or tiered partner demonstrates that the requested method will
reasonably provide for the reporting and payment of taxes, penalties, and interest due under
the provisions of this Subsection, or if the audited partnership or tiered partner can show that
their direct partners have agreed to allow a refund of the state income tax to be issued to the
entity. Application for approval of an alternative reporting and payment method shall be
made by the audited partnership or tiered partner within the time for election as provided in
Paragraph (3) or (4) of this Subsection.
(6) Effect of election by an audited partnership or tiered partner and payment of
amount due.
(a) An election made pursuant to Paragraph (3) or (5) of this Subsection is
irrevocable, unless the secretary in her discretion determines otherwise.
(b) If properly reported and paid by the audited partnership or tiered partner, the
amount determined in Subparagraph (3)(b) of this Subsection, or similarly under an optional
election under Paragraph (5) of this Subsection, will be treated as paid in lieu of income
taxes owed by its direct and indirect partners, to the extent applicable, on the same final
federal adjustments. The direct partners or indirect partners may not take any deduction or
credit for this amount or claim a refund of the amount in this state. Nothing in this
Subparagraph shall preclude a direct resident partner from claiming a credit against taxes
paid to this state pursuant to the provisions of this Chapter for any amounts paid by the
audited partnership or tiered partner on the resident partner's behalf to another state in
accordance with the provisions of R.S. 47:33.
(7) Failure of audited partnership or tiered partner to report or pay. Nothing in this
Subsection prevents the department from assessing direct partners or indirect partners for
taxes they owe, using the best information available, if a partnership or tiered partner fails
to timely make any report or payment required by this Subsection for any reason.
D. De minimis exception. The secretary may promulgate rules and regulations to
establish a de minimis amount upon which a taxpayer shall not be required to comply with
Subsections B and C of this Section.
E. Prescriptive period for assessments of additional tax, interest, and penalties arising
from adjustments to federal taxable income. The department shall assess additional tax,
interest, and penalties arising from final federal adjustments arising from an audit by the IRS,
including a partnership level audit, or reported by the taxpayer on an amended federal income
tax return, or as part of an administrative adjustment request by the following dates:
(1) Timely reported federal adjustments. If a taxpayer files with the department a
federal adjustments report or an amended Louisiana income tax return as required within the
period specified in Subsections B and C of this Section, the department may assess any
amounts, including in-lieu-of amounts, taxes, interest, and penalties arising from those
federal adjustments if the department issues a notice of the assessment in accordance with
R.S. 47:1561(A)(1) to the taxpayer on or before either of the following dates:
(a) The expiration of the prescriptive period specified in Article VII, Section 16 of
the Constitution of Louisiana.
(b) The expiration of the one-year period following the date of filing with the
department of the federal adjustments report.
(2) Untimely reported federal adjustments. If the taxpayer fails to file the federal
adjustments report within the period specified in Subsection B or C of this Section, as
appropriate, or the federal adjustments report filed by the taxpayer omits final federal
adjustments or understates the correct amount of tax owed, the department may assess
amounts or additional amounts including in-lieu-of amounts, taxes, interest, and penalties
arising from the final federal adjustments, if it mails a notice of the assessment in accordance
with R.S. 47:1561(A)(1) to the taxpayer by a date that is the latest of:
(a) The expiration of the prescriptive period specified in Article VII, Section 16 of
the Constitution of Louisiana.
(b) The expiration of the one-year period following the date the federal adjustments
report was filed with the department.
(c) Absent fraud, the expiration of the six-year period following the final
determination date.
F. Estimated tax payments during the course of a federal audit. A taxpayer may make
estimated payments to the department, following the process prescribed by the department,
of the state tax expected to result from a pending IRS audit prior to the due date of the federal
adjustments report. The estimated tax payments shall be credited against any tax liability
ultimately found to be due to the state attributable to the federal adjustments report and shall
limit the accrual of interest pursuant to R.S. 47:1601 on that amount. If the estimated tax
payments exceed the final state tax liability attributable to the federal adjustments report, the
taxpayer is entitled to a refund, subject to the credit and offset provisions of R.S. 47:1622,
provided the taxpayer files a federal adjustments report or claim for refund of an
overpayment of tax pursuant to R.S. 47:1621 no later than one year following the final
determination date. Interest pursuant to R.S. 47:1624 shall be computed and allowed only
on estimated tax payments beginning ninety days after the taxpayer files a federal
adjustments report or claim for refund of an overpayment of tax pursuant to R.S. 47:1621.
G. Claims for refund of an overpayment of tax arising from final federal adjustments
made by the IRS or by an administrative adjustment request.
(1) Except for negative final federal adjustments required by federal law or
regulations to be taken into account by the partnership in the partnership return for the
adjustment or other year, a taxpayer may file a claim for a refund of tax arising from final
federal adjustments on or before the later of:
(a) The expiration of the last day for filing a claim for refund of tax pursuant to R.S.
47:1623, including any extensions under Subsection H of this Section.
(b) One year from the date a federal adjustments report prescribed in Subsection B
or C of this Section, as applicable, was due to the department, including any extensions
pursuant to Subsection H of this Section. The federal adjustments report shall serve as the
means for the taxpayer, including a partnership and its tiered partners, direct partners, and
indirect partners, to report additional tax due, report a claim for refund of tax, and make other
adjustments, including to its net operating losses, resulting from adjustments to the taxpayer's
federal taxable income.
(2) Any overpayment refunded to the partnership under Subsection C of this Section
is in lieu of any state income tax refund that would otherwise be owed to the partners.
H. Scope of adjustments and extensions of time.
(1) Unless otherwise agreed in writing by the taxpayer and the secretary, any
adjustments by the department or by the taxpayer made after the expiration of the
prescriptive period provided in Article VII, Section 16 of the Constitution of Louisiana are
limited to changes to the taxpayer's tax liability arising from federal adjustments.
(2) The time periods provided for in Subsections B and C of this Section may be
extended either:
(a) Automatically, upon written notice to the department, by sixty days for an audited
partnership or tiered partner that has ten thousand or more direct partners.
(b) By written agreement between the taxpayer and the secretary.
(3) Any extension granted under this Subsection for filing the federal adjustments
report extends the last day prescribed by law for assessing any additional tax arising from the
adjustments to federal taxable income and the period for filing a claim for refund of taxes
pursuant to R.S. 47:1623.
I. Nothing in this Section shall be interpreted or construed to alter or limit the
secretary's duty and authority to determine the correct amount of tax pursuant to R.S.
47:1541 and the correct amount reportable pursuant to the Internal Revenue Code for federal
taxable income or federal adjusted gross income purposes.
J. The department may provide by rule for similar procedures for audits and
investigations conducted pursuant to the secretary's authority under Chapter 18 of this
Subtitle.
*Acts 2021, No. 287, §1, eff. June 14, 2021; Acts 2022, No. 595, §1.*
##### **§ 47:202** Income of partner {#sec-47-202 omnilex-key=us-la-statutes--rs-title-47--47:202}
A. General rule. In determining his income tax, each partner shall take into account separately his distributive share, whether or not distributed, of the partnership's:
(1) gains and losses from sales or exchanges of capital assets,
(2) charitable contributions (as defined in R.S. 47:57),
(3) other items of income, gain, loss, deduction, or credit, to the extent provided by regulations prescribed by the collector, and
(4) taxable income or loss, exclusive of items requiring separate computation under other provisions of this Subsection.
B. Character of items constituting distributive share. The character of any item of income, gain, loss, deduction, or credit included in a partner's distributive share under Subsection A(1) through A(3) of this Section shall be determined as if such item were realized directly from the source from which realized by the partnership, or incurred in the same manner as incurred by the partnership.
C. Gross income of a partner. In any case where it is necessary to determine the gross income of a partner for purposes of this Chapter, such amount shall include his distributive share of the gross income of the partnership, whether or not such share has been actually distributed.
*Amended by Acts 1958, No. 441, §1.*
##### **§ 47:203** Partnership computations {#sec-47-203 omnilex-key=us-la-statutes--rs-title-47--47:203}
A. Income and deductions. The taxable income of a partnership shall be computed
in the same manner as in the case of an individual except that:
(1) the items described in R.S. 47:202 A shall be separately stated, and
(2) the following deductions shall not be allowed to the partnership:
(a) the standard deduction provided in R.S. 47:68,
(b) the deduction for charitable contributions provided in R.S. 47:57,
(c) deductions allowed individuals if they itemize which would not be allowable if
they claim the optional standard deduction.
B. Elections of the partnership. Any election affecting the computation of taxable
income derived from a partnership shall be made by the partnership.
C.(1) In computing the taxable income of a partnership, the partnership shall exclude
net income or losses received from an entity of which the partnership is a shareholder,
partner, or member if the entity properly filed a Louisiana corporation income tax return
pursuant to R.S. 47:287.732.2 which included the net income or loss. However, no such
exclusion shall be allowed for any amount attributable to income that, for any reason, will
not bear the tax due pursuant to R.S. 47:287.732.2.
(2)(a) A partnership whose federal income tax return is adjusted due to S corporation
or partnership income or losses for which the partnership used the exclusion provided in
Paragraph (1) of this Subsection shall furnish a statement to the secretary disclosing the
nature and amounts of such adjustments within sixty days after the federal adjustments have
been made and accepted by the partnership. However, if the partnership does not receive a
statement of the federal adjustments until after it accepts the adjustments, it shall have sixty
days from the receipt of such statement within which to furnish the required statement to the
secretary.
(b) For purposes of Subparagraph (a) of this Paragraph, paying the federal tax shown
due or signing a consent to immediate assessment shall constitute an acceptance of the
federal adjustments.
*Amended by Acts 1958, No. 441, §1; Acts 2023, No. 450, §1.*
##### **§ 47:204** Partner's distributive share {#sec-47-204 omnilex-key=us-la-statutes--rs-title-47--47:204}
A. Effect of partnership agreement. A partner's distributive share of
income, gain, loss, deduction, or credit shall, except as otherwise provided in
this Section, be determined by the partnership agreement.
B. Distributive share determined by income or loss ratio. A partner's
distributive share of any item of income, gain, loss, or deduction shall be
determined in accordance with his distributive share of taxable income or loss
of the partnership, as described in R.S. 47:202(A)(4), for the taxable year, if:
(1) the partnership agreement does not provide as to the partner's
distributive share of such item, or
(2) the principal purpose of any provision in the partnership agreement
with respect to the partner's distributive share of such item is the avoidance or
evasion of any tax imposed by this Chapter.
C. Contributed property.
(1) General rule. In determining a partner's distributive share of items
described in R.S. 47:202(A), depreciation, depletion, or gain or loss with
respect to property contributed to the partnership by a partner shall, except to
the extent otherwise provided in Paragraph (2) or (3) of this Subsection be
allocated among the partners in the same manner as if such property had been
purchased by the partnership.
(2) Effect of partnership agreement. If the partnership agreement so
provides, depreciation, depletion, or gain or loss with respect to property
contributed to the partnership by a partner shall, under regulations prescribed
by the collector, be shared among the partners so as to take account of the
variation between the basis of the property to the partnership and its fair
market value at the time of contribution.
(3) Undivided interests. If the partnership agreement does not provide
otherwise, depreciation, depletion, or gain or loss with respect to undivided
interests in property contributed to a partnership shall be determined as though
such undivided interests had not been contributed to the partnership. This
paragraph shall apply only if all of the partners had undivided interests in such
property prior to making the contribution and their interests in the capital and
profits of the partnership correspond with such undivided interests.
D. Limitation on allowance of losses. A partner's distributive share of
partnership loss (including capital loss) shall be allowed only to the extent of
the adjusted basis of such partner's interest in the partnership at the end of the
partnership year in which such loss occurred. Any excess of such loss over
such basis shall be allowed as a deduction at the end of the partnership year in
which such excess is repaid to the partnership.
E. Family partnerships.
(1) Recognition of interest created by purchases or gift. A person shall
be recognized as a partner for purposes of this Subtitle if he owns a capital
interest in a partnership in which capital is a material income-producing factor,
whether or not such interest was derived by purchases or gift from any other
person.
(2) Distributive share of donee includible in gross income. In the case
of any partnership interest created by gift, the distributive share of the donee
under the partnership agreement shall be includible in his gross income, except
to the extent that such share is determined without allowance of reasonable
compensation for services rendered to the partnership by the donor, and except
to the extent that the portion of such share attributable to donated capital is
proportionately greater than the share of the donor attributable to the donor's
capital. The distributive share of a partner in the earnings of the partnership
shall not be diminished because of absence due to military service.
(3) Purchase of interest by member of family. For purpose of this
Section, an interest purchased by one member of a family from another shall
be considered to be created by gift from the seller, and the fair market value
of the purchased interest shall be considered to be donated capital. The
"family" of any individual shall include only his spouse, ancestors, and lineal
descendants, and any trusts for the primary benefit of such persons.
*Amended by Acts 1958, No. 441, §1.*
##### **§ 47:205** Determination of basis of partner's interest {#sec-47-205 omnilex-key=us-la-statutes--rs-title-47--47:205}
A. General rule. The adjusted basis of a partner's interest in a partnership shall, except as provided in Subsection B of this Section, be the basis of such interest determined under R.S. 47:210 (relating to contributions to a partnership) or R.S. 47:216 (relating to transfers of partnership interests).
(1) increased by the sum of his distributive share for the taxable year and prior taxable years of:
(a) taxable income of the partnership as determined under R.S. 47:203A,
(b) income of the partnership exempt from tax under this Chapter, and
(c) the excess of the deductions for depletion over the basis of the property subject to depletion; and
(2) decreased (but not below zero) by distributions by the partnership as provided in R.S. 47:214 and by the sum of his distributive share for the taxable year and prior taxable years of:
(a) losses of the partnership, and
(b) expenditures of the partnership not deductible in computing its taxable income and not properly chargeable to capital account.
B. Alternative rule. The collector shall prescribe by regulations the circumstances under which the adjusted basis of a partner's interest in a partnership may be determined by reference to his proportionate share of the adjusted basis of partnership property upon a termination of the partnership.
*Amended by Acts 1950, No. 445, §1; Acts 1958, No. 441, §1.*
##### **§ 47:206** Taxable years of partner and partnership {#sec-47-206 omnilex-key=us-la-statutes--rs-title-47--47:206}
A. Year in which partnership income is includible. In computing the taxable income of a partner for a taxable year, the inclusions required by R.S. 47:202 and R.S. 47:207C with respect to a partnership shall be based on the income, gain, loss, or deduction of the partnership for any taxable year of the partnership ending within or with the taxable year of the partner.
B. Adoption of taxable year.
(1) Partnership's taxable year. The taxable year of a partnership shall be determined as though the partnership were a taxpayer. A partnership may not change to, or adopt, a taxable year other than that of all its principal partners unless it establishes, to the satisfaction of the collector, a business purpose therefor.
(2) Partner's taxable year. A partner may not change to a taxable year other than that of a partnership of which he is a principal partner unless he establishes, to the satisfaction of the collector, a business purpose therefor.
(3) Principal partner. For the purpose of this Subsection, a principal partner is a partner having an interest of 5 per cent or more in partnership profits or capital.
C. Closing of partnership year.
(1) General rule. Except in the case of a termination of a partnership and except as provided in Subsection C(2) of this Section the taxable year of a partnership shall not close as the result of the death of a partner, the entry of a new partner, the liquidation of a partner's interest in the partnership, or the sale or exchange of a partner's interest in the partnership.
(2) Partner who retires or sells interest in partnership.
(a) Disposition of entire interest. The taxable year of a partnership shall close only:
(i) with respect to a partner who sells or exchanges his entire interest in a partnership, and
(ii) with respect to a partner whose interest is liquidated, except that the taxable year of a partnership with respect to a partner who dies shall not close prior to the end of the partnership's taxable year.
Such partner's distributive share of items described in R.S. 47:202 A for such year shall be determined, under regulations prescribed by the collector, for the period ending with such sale, exchange, or liquidation.
(b) Disposition of less than entire interest. The taxable year of a partnership shall not close (other than at the end of a partnership's taxable year as determined under Subsection B(1) of this Section with respect to a partner who sells or exchanges less than his entire interest in the partnership or with respect to a partner whose interest is reduced, but such partner's distributive share of items described in R.S. 47:202 A shall be determined by taking into account his varying interest in the partnership during the taxable year.
*Amended by Acts 1958, No. 441, §1.*
##### **§ 47:207** Transactions between partner and partnership {#sec-47-207 omnilex-key=us-la-statutes--rs-title-47--47:207}
A. Partner not acting in capacity as partner. If a partner engages in a transaction with a partnership other than in his capacity as member of such partnership, the transaction shall, except as otherwise provided in this Section, be considered as occurring between the partnership and one who is not a partner.
B. Certain sales or exchanges of property with respect to controlled partnerships.
(1) Losses disallowed. No deduction shall be allowed in respect of losses from sales or exchanges of property (other than an interest in the partnership), directly or indirectly, between:
(a) a partnership and a partner owning, directly or indirectly, more than 50 per cent of the capital interest, or the profits interest, in such partnership, or
(b) two partnerships in which the same persons own, directly, or indirectly, more than 50 per cent of the capital interests or profits interests.
C. Guaranteed payments. To the extent determined without regard to the income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who is not a member of the partnership, but only for the purposes of R.S. 47:42 (relating to gross income) and R.S. 47:62 (relating to trade or business expenses).
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:208** Continuation of partnership {#sec-47-208 omnilex-key=us-la-statutes--rs-title-47--47:208}
A. General rule. For purposes of this Chapter, an existing partnership shall be considered as continuing if it is not terminated.
B. Termination.
(1) General rule. For purposes of Subsection A of this Section, a partnership shall be considered as terminated only if:
(a) no part of any business, financial operation, or venture of the partnership continues to be carried on by any of its partners in a partnership, or
(b) within a 12-month period there is a sale or exchange of 50 per cent or more of the total interest in partnership capital and profits.
(2) Special rules.
(a) Merger or consolidations. In the case of the merger or consolidation of two or more partnerships the resulting partnership shall, for purposes of this Section, be considered the continuation of any merging or consolidating partnership whose members own an interest of more than 50 per cent in the capital and profits of the resulting partnership.
(b) Division of a partnership. In the case of a division of a partnership into two or more partnerships, the resulting partnerships (other than any resulting partnership the members of which had an interest of 50 per cent or less in the capital and profits of the prior partnership) shall, for purposes of this Section, be considered a continuation of the prior partnership.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:209** Nonrecognition of gain or loss on contribution {#sec-47-209 omnilex-key=us-la-statutes--rs-title-47--47:209}
No gain or loss shall be recognized to a partnership or to any of its partners in the case of a contribution of property to the partnership in exchange for an interest in the partnership.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:210** Basis of contributing partner's interest {#sec-47-210 omnilex-key=us-la-statutes--rs-title-47--47:210}
The basis of an interest in a partnership acquired by a contribution of property, including money, to the partnership shall be the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:211** Basis of property contributed to partnership {#sec-47-211 omnilex-key=us-la-statutes--rs-title-47--47:211}
The basis of property contributed to a partnership by a partner shall be the adjusted basis of such property to the contributing partner at the time of the contribution.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:212** Extent of recognition of gain or loss on distribution {#sec-47-212 omnilex-key=us-la-statutes--rs-title-47--47:212}
A. Partners. In the case of a distribution by a partnership to a partner,
(1) gain shall not be recognized to such partner, except to the extent that any money distributed exceeds the adjusted basis of such partner's interest in the partnership immediately before the distribution, and
(2) loss shall not be recognized to such partner, except that upon a distribution in liquidation of a partner's interest in a partnership where no property other than that described in Subsection A(2)(a) or A(2)(b) of this Section is distributed to such partner, loss shall be recognized to the extent of the excess of the adjusted basis of such partner's interest in the partnership over the sum of:
(a) any money distributed, and
(b) the basis in the hands of the distributee, as determined under R.S. 47:213, of any unrealized receivables (as defined in R.S. 47:213 E) and inventory (as defined in R.S. 47:213 F).
Any loss or gain recognized under the Subsection shall be considered a gain or loss from the sale or exchange of the partnership interest of the distributee partner.
B. Partnerships. No gain or loss shall be recognized to a partnership on a distribution to a partner of property, including money.
C. Exceptions. This Section shall not apply to the extent otherwise provided by R.S. 47:216 (relating to payments to a retiring partner or a deceased partner's successor in interest).
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:213** Basis of distributed property other than money {#sec-47-213 omnilex-key=us-la-statutes--rs-title-47--47:213}
A. Distributions other than in liquidation of a partner's interest.
(1) General rule. The basis of property (other than money) distributed by a partnership to a partner other than in liquidation of the partner's interest shall, except as provided in Subsection A(2) of this Section be its adjusted basis to the partnership immediately before such distribution.
(2) Limitation. The basis to the distributee partner of property to which Subsection A(1) of this Section is applicable shall not exceed the adjusted basis of such partner's interest in the partnership reduced by any money distributed in the same transaction.
B. Distributions in liquidation. The basis of property (other than money) distributed by a partnership to a partner in liquidation of the partner's interest shall be an amount equal to the adjusted basis of such partner's interest in the partnership reduced by any money distributed in the same transaction.
C. Allocation of basis. The basis of distributed properties to which Subsection A(2) or Subsection B of this Section is applicable shall be allocated:
(1) first to any unrealized receivables (as defined in Subsection E of this Section) and inventory items (as defined in Subsection F of this Section) in an amount equal to the adjusted basis of each such property to the partnership (or if the basis to be allocated is less than the sum of the adjusted bases of such properties to the partnership, in proportion to such bases), and
(2) to the extent of any remaining basis to any other distributed properties in proportion to their adjusted basis to the partnership.
D. Special partnership basis to transferee. For purposes of Subsections A, B, and C of this Section, a partner who acquired all or a part of his interest by a transfer with respect to which the election provided in R.S. 47:220.1 is not in effect, and to whom a distribution of property (other than money) is made with respect to the transferred interest within 2 years after such transfer, may elect, under regulations prescribed by the collector, to treat as the adjusted partnership basis of such property the adjusted basis such property would have if the adjustment provided in R.S. 47:219 B were in effect with respect to the partnership property. The collector may by regulations require the application of this subsection in the case of a distribution to a transferee partner, whether or not made within 2 years after the transfer, if at the time of the transfer the fair market value of the partnership property (other than money) exceeded 110 per cent of its adjusted basis to the partnership.
E. Unrealized receivables. For purposes of this Sub-Part, the term "unrealized receivables" includes, to the extent not previously includible in income under the method of accounting used by the partnership, any rights (contractual or otherwise) to payment for:
(1) goods delivered, or to be delivered, to the extent the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or
(2) services rendered, or to be rendered.
F. Inventory items. For purposes of this Sub-Part, the term "inventory items" means:
(1) stock in trade of the partnership or other property of a kind which would properly be included in the inventory of the partnership if on hand at the close of the taxable year, and
(2) property held by the partnership primarily for sale to customers in the ordinary course of business.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:214** Basis of distributee partner's interest {#sec-47-214 omnilex-key=us-la-statutes--rs-title-47--47:214}
In the case of a distribution by a partnership to a partner other than in liquidation of a partner's interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by:
(1) the amount of any money distributed to such partner, and
(2) the amount of the basis to such partner of distributed property other than money, as determined under R.S. 47:213.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:215** Optional adjustment to basis of undistributed partnership property {#sec-47-215 omnilex-key=us-la-statutes--rs-title-47--47:215}
A. General rule. The basis of partnership property shall not be adjusted as the result of a distribution of property to a partner unless the election, provided in R.S. 47:220.1 (relating to optional adjustment to basis of partnership property), is in effect with respect to such partnership.
B. Method of adjustment. In the case of a distribution of property to a partner, a partnership, with respect to which the election provided in R.S. 47:220.1 is in effect, shall:
(1) Increase the adjusted basis of partnership property by:
(a) the amount of any gain recognized to the distributee partner with respect to such distribution under R.S. 47:212 A(1), and
(b) in the case of distributed property to which R.S. 47:213 A(2) or B applies, the excess of the adjusted basis of the distributed property to the partnership immediately before the distribution as adjusted by R.S. 47:213 D over the basis of the distributed property to the distributee, as determined under R.S. 47:213, or
(2) Decrease the adjusted basis of partnership property by:
(a) the amount of any loss recognized to the distributee partner with respect to such distribution under R.S. 47:212 A(2), and
(b) in the case of distributed property to which R.S. 47:213 B applied, the excess of the basis of the distributed property to the distributee, as determined under R.S. 47:213, over the adjusted basis of the distributed property to the partnership immediately before such distribution (as adjusted in accordance with R.S. 47:213 D).
C. Allocation of basis. The allocation of basis among partnership properties where Subsection B is applicable shall be made in accordance with the rules provided in R.S. 47:220.2.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:216** Payments to a retiring partner or a deceased partner's successor in interest {#sec-47-216 omnilex-key=us-la-statutes--rs-title-47--47:216}
A. Payments considered as distributive share or guaranteed payment. Payments made in liquidation of the interest of a retiring partner or a deceased partner shall, except as provided in Subsection B of this Section, be considered:
(1) as a distributive share to the recipient of partnership income if the amount thereof is determined with regard to the income of the partnership, or
(2) as a guaranteed payment described in R.S. 47:207 C if the amount thereof is determined without regard to the income of the partnership.
B. Payments for interest in partnership.
(1) General rule. Payments made in liquidation of the interest of a retiring partner or a deceased partner shall, to the extent such payments (other than payments described in Subsection B(2) of this Section) are determined, under the regulations prescribed by the collector, to be made in exchange for the interest of such partner in partnership property, be considered as a distribution by the partnership and not as a distributive share or guaranteed payment under Subsection A of this Section.
(2) Special rules. For purposes of this Subsection, payments in exchange for an interest in partnership property shall not include amounts paid for good will of the partnership, except to the extent that the partnership agreement provides for a payment with respect to good will.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:217** Recognition and character of gain or loss on sale or exchange {#sec-47-217 omnilex-key=us-la-statutes--rs-title-47--47:217}
In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from the sale or exchange of a capital asset.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:218** Basis of transferee partner's interest {#sec-47-218 omnilex-key=us-la-statutes--rs-title-47--47:218}
The basis of an interest in a partnership acquired other than by contribution shall be determined under R.S. 47:139.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:219** Optional adjustment to basis of partnership property {#sec-47-219 omnilex-key=us-la-statutes--rs-title-47--47:219}
A. General rule. The basis of partnership property shall not be adjusted as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner unless the election provided by R.S. 47:220.1 (relating to optional adjustment to basis of partnership property) is in effect with respect to such partnership.
B. Adjustment to basis of partnership property. In the case of a transfer of an interest in a partnership by sale or exchange or upon the death of a partner, a partnership with respect to which the election provided in R.S. 47:220.1 is in effect shall:
(1) increase the adjusted basis of the partnership property by the excess of the basis to the transferee partner of his interest in the partnership over his proportionate share of the adjusted basis of the partnership property, or
(2) decrease the adjusted basis of the partnership property by the excess of the transferee partner's proportionate share of the adjusted basis of the partnership property over the basis of his interest in the partnership. Under regulations prescribed by the collector, such increase or decrease shall constitute an adjustment to the basis of partnership property with respect to the transferee partner only. A partner's proportionate share of the adjusted basis of partnership property shall be determined in accordance with his interest in partnership capital and, in the case of an agreement described in R.S. 47:204 C(2) (relating to effect of partnership agreement on contributed property), such share shall be determined by taking such agreement into account. In the case of an adjustment under this subsection to the basis of partnership property subject to depletion, any depletion allowable shall be determined separately for the transferee partner with respect to his interest in such property.
C. Allocation of basis. The allocation of basis among partnership properties where Subsection B of this Section is applicable shall be made in accordance with the rules provided in R.S. 47:220.2.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:220** Treatment of certain liabilities {#sec-47-220 omnilex-key=us-la-statutes--rs-title-47--47:220}
A. Increase in partner's liabilities. Any increase in a partner's share of the liabilities of a partnership, or any increase in a partner's individual liabilities by reason of the assumption by such partner of partnership liabilities, shall be considered as a contribution of money by such partner to the partnership.
B. Decrease in partner's liabilities. Any decrease in a partner's share of the liabilities of a partnership, or any decrease in a partner's individual liabilities by reason of the assumption by the partnership of such individual liabilities, shall be considered as a distribution of money to the partner by the partnership.
C. Liability to which property is subject. For purposes of this Section, liability to which property is subject shall, to the extent of the fair market value of such property, be considered as a liability of the owner of the property.
D. Sale or exchange of an interest. In the case of a sale or exchange of an interest in a partnership, liabilities shall be treated in the same manner as liabilities in connection with the sale or exchange of property not associated with partnerships.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:220.1** Manner of electing optional adjustment to basis of partnership property {#sec-47-220.1 omnilex-key=us-la-statutes--rs-title-47--47:220.1}
If a partnership files an election, in accordance with regulations prescribed by the collector, the basis of partnership property shall be adjusted, in the case of a distribution of property, in the manner provided in R.S. 47:215 and, in the case of a transfer of a partnership interest, in the manner provided in R.S. 47:219. Such an election shall apply with respect to all distributions of property by the partnership and to all transfers of interest in the partnership during the taxable year with respect to which such election was filed and all subsequent taxable years. Such election may be revoked by the partnership, subject to such limitations as may be provided by regulations prescribed by the collector.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:220.2** Rules for allocation of basis {#sec-47-220.2 omnilex-key=us-la-statutes--rs-title-47--47:220.2}
A. General rule. Any increase or decrease in the adjusted basis of partnership property under R.S. 47:215 B (relating to the optional adjustment to the basis of undistributed partnership property) or R.S. 47:219 B (relating to the optional adjustment to the basis of partnership property in the case of a transfer of an interest in a partnership) shall, except as provided in Subsection B, be allocated:
(1) in a manner which has the effect of reducing the difference between the fair market value and the adjusted basis of partnership properties, or
(2) in any other manner permitted by regulations prescribed by the collector.
B. Special rule. In applying the allocation rules provided in Subsection A of this Section, increases or decreases in the adjusted basis of partnership property arising from a distribution of, or a transfer of an interest attributable to, property consisting of:
(1) capital assets, or
(2) any other property of the partnership, shall be allocated to partnership property of a like character except that the basis of any such partnership property shall not be reduced below zero. If, in the case of a distribution, the adjustment to basis of property described in Subsection B(1) or B(2) of this Section is prevented by the absence of such property or by insufficient adjusted basis for such property, such adjustment shall be applied to subsequently acquired property of a like character in accordance with regulations prescribed by the collector.
*Added by Acts 1958, No. 441, §2.*
##### **§ 47:220.3** Terms defined {#sec-47-220.3 omnilex-key=us-la-statutes--rs-title-47--47:220.3}
A. Partnership. For purposes of this Chapter, the term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this Chapter, a corporation or a trust or estate. Under regulations the collector may, at the election of all members of an unincorporated organization, exclude such organization from the application of all or part of this subchapter, if it is availed of,
(1) for investment purposes only and not for the active conduct of a business, or,
(2) for the joint production, extraction, or use of property, but not for the purpose of selling services or property produced or extracted, if the income of the members of the organization may be adequately determined without the computation of partnership taxable income.
B. Partner. For purposes of this Chapter, the term "partner" means a member of a partnership.
C. Partnership agreement. For purposes of this Sub-part, a partnership agreement includes any modifications of the partnership agreement made prior to, or at the time prescribed by law for the filing of the partnership return for the taxable year (not including extensions) which are agreed to by all the partners, or which are adopted in such other manner as may be provided by the partnership agreement.
D. Liquidation of partner's interest. For the purpose of this Sub-part, the term "liquidation of a partner's interest" means the termination of a partner's entire interest in a partnership by means of a distribution, or a series of distributions, to the partner by the partnership.
*Added by Acts 1958, No. 441, §2.*
#### **SUBPART E** INSURANCE COMPANIES
##### **§ 47:221** Tax on life insurance companies {#sec-47-221 omnilex-key=us-la-statutes--rs-title-47--47:221}
A. Definition. When used in this Chapter, the term "Life Insurance Company" means an insurance company engaged in the business of issuing life insurance and annuity contracts (including contracts of combined life, health, and accident insurance), the reserve funds of which held for the fulfillment of such contracts comprise more than fifty per centum (50%) of its total reserve funds.
B. Computation of tax. The tax shall be computed upon the net income of a life insurance company from sources within the State of Louisiana, which shall be the same proportion of its net income for the taxable year from sources within and without the State of Louisiana, which the reserve funds, required by law and held by it at the end of the taxable year upon business transacted within the State of Louisiana, is of the reserve funds held by it at the end of the taxable year upon all business transacted.
*Amended by Acts 1968, No. 106, §6.*
##### **§ 47:222** Gross income of life insurance companies {#sec-47-222 omnilex-key=us-la-statutes--rs-title-47--47:222}
In the case of a life insurance company, the term "gross income" means the gross amount of income received during the taxable year from interest, dividends, and rents.
The term "reserve funds required by law" includes, in the case of assessment insurance, sums actually deposited by any company or association with state or territorial officers pursuant to law as guaranty or reserve funds, and any funds maintained under the charter or articles of incorporation of the company or association exclusively for the payment of claims arising under certificates of membership or policies issued upon the assessment plan and not subject to any other use.
##### **§ 47:223** Net income of life insurance companies {#sec-47-223 omnilex-key=us-la-statutes--rs-title-47--47:223}
A. Deductions allowed. In the case of a life insurance company, the term "net income" means the gross income less:
(1) The amount of interest received during the taxable year upon the obligations of a state, territory, or any political subdivision thereof, or the District of Columbia, or the federal government, or any of its possessions, or obligations of a corporation organized under an act of the Congress of the United States, if such corporation is an instrumentality of the United States;
(2) An amount equal to four per centum (4%) of the mean of the reserve funds required by law and held at the beginning and end of the taxable year, except in the case of any such reserve fund which is computed at a lower interest assumption rate, the rate of three and three-fourths per centum (3 3/4%) shall be substituted for four per centum (4%). Life insurance companies issuing policies covering life, health, and accident insurance combined in one policy issued on the weekly premium payment plan, continuing for life and not subject to cancellation, shall be allowed, in addition to the above, a deduction of three and three-fourths per centum (3 3/4%) of the mean of such reserve funds (not required by law) held at the beginning and end of the taxable year, as the collector finds to be necessary for the protection of the holders of such policies only;
(3) The amount of dividends from a domestic or foreign corporation which is subject to taxation under this Chapter;
(4) An amount equal to two per centum (2%) of any sums held at the end of the taxable year as a reserve for dividends (other than dividends payable during the year following the taxable year), the payment of which is deferred for a period of not less than five (5) years from the date of the policy contract;
(5) Investment expenses paid during the taxable year; provided, that if any general expenses are in part assigned to or included in the investment expenses, the total deduction under this paragraph shall not exceed one-fourth of one per centum (1/4%) of the book value of the mean of the invested assets held at the beginning and end of the taxable year;
(6) Taxes and other expenses paid during the taxable year exclusively upon or with respect to the real estate owned by the company, not including taxes assessed against local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of taxes imposed upon a shareholder of a company upon his interest as a shareholder, which are paid by the company without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes;
(7) A reasonable allowance as provided in R.S. 47:65 for the exhaustion, wear and tear of property, including a reasonable allowance for obsolescence;
(8) All interest paid within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry, or the proceeds of which were used to purchase or carry obligations, the interest upon which is wholly exempt from taxation under this Chapter; and
(9) Net additions made within the taxable year to reserve funds, and sums paid within the taxable year on policy and annuity contracts.
B. Rental value of real estate. The deduction under Sub-section A(6) or (7) of this Section on account of any real estate owned and occupied in whole or in part by a life insurance company, shall be limited to an amount which bears the same ratio to such deduction, computed without regard to this subsection, as the rental value of the space not so occupied bears to the rental value of the entire property.
C. Repealed by Acts 1968, No. 106, §10.
##### **§ 47:224** Insurance companies other than life or mutual {#sec-47-224 omnilex-key=us-la-statutes--rs-title-47--47:224}
A. Computation of tax. The tax on insurance companies other than life
or mutual, shall be computed upon the net income from sources within the
State of Louisiana.
B. Definition of income, etc. In the case of an insurance company
subject to the tax imposed by this Section:
(1) "Gross income" means the sum of
(a) the combined gross amount earned during the taxable year, from
investment income and from underwriting income as provided in this
Subsection, computed on the basis of the underwriting and investment exhibit
of the annual statement approved by the National Convention of Insurance
Commissioners, and
(b) gain during the taxable year from the sale or other disposition of
property, and
(c) all other items constituting gross income under R.S. 47:42 through
47:53;
(2) "Net income" means the gross income as defined in Paragraph (1)
of this Subsection, less the deductions allowed by Subsection C of this Section;
(3) "Investment income" means the gross amount of income earned
during the taxable year from interest, dividends, and rents, computed as
follows: To all interest, dividends, and rents received during the taxable year,
add interest, dividends, and rents due and accrued at the end of the taxable
year, and deduct all interest, dividends, and rents due and accrued at the end
of the preceding taxable year;
(4) "Underwriting income" means the premiums earned on insurance
contracts during the taxable year less losses incurred and expenses incurred;
(5) "Premiums earned on insurance contracts during the taxable year"
means an amount computed as follows: From the amount of gross premiums
written on insurance contracts during the taxable year, deduct return premiums
and premiums paid for reinsurance. To the result so obtained add unearned
premiums on outstanding business at the end of the preceding taxable year and
deduct unearned premiums on outstanding business at the end of the taxable
year;
(6) "Losses incurred" means losses incurred during the taxable year on
insurance contracts, computed as follows: To the losses paid during the taxable
year, add salvage and reinsurance recoverable outstanding at the end of the
preceding taxable year, and deduct salvage and reinsurance recoverable
outstanding at the end of the taxable year. To the result so obtained, add all
unpaid losses outstanding at the end of the taxable year, and deduct unpaid
losses outstanding at the end of the preceding taxable year;
(7) "Expenses incurred" means all expenses shown on the annual
statement approved by the National Convention of Insurance Commissioners,
and shall be computed as follows: To all expenses paid during the taxable year,
add expenses unpaid at the end of the taxable year, and deduct expenses
unpaid at the end of the preceding taxable year. For the purpose of computing
the net income subject to the tax imposed by this Section, there shall be
deducted from expenses incurred as defined in this paragraph all expenses
incurred which are not allowed as deductions by Subsection C of this Section.
C. Deductions allowed. In computing the net income of an insurance
company subject to the tax imposed by this Section, there shall be allowed as
deductions:
(1) All ordinary and necessary expenses incurred, as provided in R.S.
47:62;
(2) All interest as provided in R.S. 47:54;
(3) Taxes as provided in R.S. 47:55;
(4) Losses incurred as defined in Paragraph (B)(6) of this Section;
(5) Losses sustained during the taxable year from the sale or other
disposition of property;
(6) Bad debts in the nature of agency balances and bills receivable
ascertained to be worthless and charged off within the taxable year;
(7) The amount received as dividends from corporations as provided
in R.S. 47:63;
(8) The amount of interest earned during the taxable year upon
obligations of a state, territory, or any political subdivision thereof, or the
District of Columbia, or the federal government, or any of its possessions, or
obligations of a corporation organized under an act of the Congress of the
United States, if such corporation is an instrumentality of the United States;
(9) A reasonable allowance for the exhaustion, wear and tear of
property, as provided in R.S. 47:65.
D. Repealed by Acts 1968, No. 106, §10.
E. Double deductions. Nothing in this Section shall be construed to
permit the same item to be deducted twice.
*Amended by Acts 1968, No. 106, §7.*
##### **§ 47:225** Computation of gross income {#sec-47-225 omnilex-key=us-la-statutes--rs-title-47--47:225}
The gross income of insurance companies subject to the tax imposed by R.S. 47:221 or 47:224 shall not be determined in the manner provided in R.S. 47:161.
##### **§ 47:226** Mutual insurance companies other than life {#sec-47-226 omnilex-key=us-la-statutes--rs-title-47--47:226}
A. Basis of tax. Mutual insurance companies, other than life insurance companies, shall be taxable in the same manner as other corporations, except as hereinafter provided in this Section.
B. Gross income. Mutual marine insurance companies shall include in gross income the gross premiums collected and received by them less amounts paid for reinsurance.
C. Deductions. In addition to the deductions allowed to corporations by R.S. 47:54 through 47:72, the following deductions to insurance companies shall also be allowed, unless otherwise allowed:
(1) In the case of mutual insurance companies other than life insurance companies:
(a) the net additions required by law to be made within the taxable year to reserve funds (including in the case of assessment insurance companies the actual deposit of sums with state or territorial officers pursuant to law as additions to guarantee or reserve funds); and
(b) the sums other than dividends paid within the taxable year on policy and annuity contracts;
(2) In the case of mutual marine insurance companies in addition to the deductions allowed in paragraph (1) of this Sub-section, unless otherwise allowed, amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment and the payment thereof;
(3) In the case of mutual insurance companies (including interinsurers and reciprocal underwriters, but not including mutual life or mutual marine insurance companies) requiring their members to make premium deposits to provide for losses and expenses, the amount of premium deposits returned to their policyholders and the amount of premium deposits retained for the payment of losses, expenses, and reinsurance reserves.
##### **§ 47:227** Offset against tax {#sec-47-227 omnilex-key=us-la-statutes--rs-title-47--47:227}
Every insurance company shall be entitled to an offset against any tax incurred under
this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding
twelve months, by virtue of any law of this state.
*Acts 2015, No. 125, §2 eff. July 1, 2015; Acts 2016, 1st Ex. Sess., No. 29, §§1, 2, eff. June 17, 2016; Acts 2017, No. 400, §§1, 2, 4, eff. June 26, 2017; Acts 2017, No. 403, §§2, 3, eff. June 26, 2017.*
#### **SUBPART F** NONRESIDENT INDIVIDUALS AND CORPORATIONS
##### **§ 47:241** Net income subject to tax {#sec-47-241 omnilex-key=us-la-statutes--rs-title-47--47:241}
The net income of a nonresident individual or a corporation subject to the tax
imposed by this Chapter shall be the sum of the net allocable income earned within or
derived from sources within this state, as defined in R.S. 47:243, and the net apportionable
income derived from sources in this state, as defined in R.S. 47:244.
*Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §8; Acts 1970, No. 258, §6; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 395, §1, see Act; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.*
##### **§ 47:242** Segregation of items of gross income {#sec-47-242 omnilex-key=us-la-statutes--rs-title-47--47:242}
All items of gross income, not otherwise exempted in this Chapter, shall be
segregated into two general classes.
(1) The class of gross income to be designated as "allocable income" shall include
only the following:
(a) Rents and royalties from immovable or corporeal movable property.
(b) Profits from sales or exchanges of property (including items such as stocks,
bonds, notes, land, machinery, mineral rights) not made in the regular course of business.
(c) Interest income.
(d) Dividends from corporate stock.
(e) Royalties or similar revenue from the use of patents, trade marks, copyrights,
secret processes, and other similar intangible rights.
(f) Income from estates, trusts, and partnerships.
(g) Salaries, wages, or other compensation received by a nonresident individual for
personal services.
(i) Salaries, wages, or other compensation received by a nonresident individual for
personal services rendered during a declared state disaster or emergency as defined in R.S.
47:53.5 shall not be considered an item of gross income to be designated as allocable income.
(ii) Wages, as defined by R.S. 47:111, paid to a nonresident individual that are
exempt pursuant to the mobile workforce provisions of R.S. 47:248 shall not be considered
an item of gross income to be designated as allocable income.
(h) Income from construction, repair, or other similar services. However, income
from construction, repair, or other similar services received by a nonresident corporation for
disaster emergency-related work rendered during a declared state disaster or emergency as
defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated as
allocable income.
(2) The class of income to be designated as "apportionable income" shall include all
items of gross income which are not properly includible in allocable income as defined in
this Section.
(a) Salaries, wages, or other compensation received by a nonresident individual for
personal services rendered during a declared state disaster or emergency and income from
construction, repair, or other similar services received by a nonresident corporation for
disaster or emergency-related work rendered during a declared state disaster or emergency
as defined in R.S. 47:53.5 shall not be considered an item of gross income to be designated
as apportionable income.
(b) Wages, as defined by R.S. 47:111, paid to a nonresident individual that are
exempt pursuant to the mobile workforce provisions of R.S. 47:248 shall not be considered
an item of gross income to be designated as allocable income.
*Amended by Acts 1958, No. 170, §1; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2021, No. 383, §1, eff. June 16, 2021.*
##### **§ 47:243** Computation of net allocable income from Louisiana sources {#sec-47-243 omnilex-key=us-la-statutes--rs-title-47--47:243}
A. Items of gross allocable income shall be allocated directly to the states from which such items of income are derived, as follows:
(1) Rents and royalties from immovable or corporeal movable property, and profits from sales and exchanges of capital assets consisting of immovable or corporeal movable property, shall be allocated to the state where such property is located at the time the income is derived.
(2) Interest on customers' notes and accounts shall be allocated to the state in which such customers are located.
(3) Profits from sales or exchanges not made in the regular course of business, of property, other than capital assets consisting of incorporeal property or rights, shall be allocated to the state where such property is located at the time of the sale. A mineral lease, royalty interest, oil payment or other mineral interest shall be located in the state in which the property subject to such mineral interest is situated.
(4) Other interest, dividends and profits from sales and exchanges of capital assets consisting of incorporeal property or rights shall be allocated to the state in which the securities or credits producing such income have their situs, which shall be at the business situs of such securities or credits if they have been so used in connection with the taxpayer's business as to acquire a business situs, or, in the absence of such a business situs, shall be at the legal domicile of the taxpayer in the case of an individual or at the commercial domicile of the taxpayer in the case of a corporation; provided that dividends upon stock having a situs in Louisiana received by a corporation from another corporation which is controlled by the former, through ownership of fifty percent or more of the voting stock of the latter, shall be allocated to the state or states in which is earned the income from which the dividends are paid, such allocation to be made in proportion to the respective amounts of such income earned in each state; and provided, further, that interest on securities and credits having a situs in Louisiana received by a corporation from another corporation which is controlled by the former through ownership of fifty percent or more of the voting stock of the latter, shall be allocated to the state or states in which the real and tangible personal property of the controlled corporation is located, on the basis of the ratio of the value of such property located in Louisiana to the total value of such property within and without the state.
(5) Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes and other similar intangible rights shall be allocated to the state or states in which such rights are used.
(6) Estates, trusts and partnerships having a non-resident individual or a corporation as a member or beneficiary shall allocate and apportion their income within and without this state in accordance with the processes and formulas prescribed in this Part, and the share of any such non-resident or corporation member or beneficiary in the net income from sources in this state as so computed, shall be allocated to this state in the return of such member or beneficiary.
(7) Salaries, wages and other compensation received by a non-resident individual for personal services shall be allocated to the state or states in which the services were rendered, and in the case of services rendered partly within and partly without this state, the allocation shall be made on the basis of the amount of time the taxpayer was employed within and without this state.
(8) Income from construction, repair, or other similar services shall be allocated to the state in which the work is done.
B. From the gross allocable income allocated to this state there shall be deducted all expenses, losses and other deductions except federal income taxes allowable under this Chapter which are directly attributable to such income allocated to this state, and there shall also be deducted a ratable portion of allowable deductions, except federal income taxes, which are not directly attributable to any item or class of gross income.
C. The difference between the gross income allocated to this state and the deductions allocated and prorated thereto in accordance with the provisions of this Section shall be the net allocable income (or loss) earned within or derived from sources within this state.
*Amended by Acts 1950, No. 445, §1; Acts 1958, No. 170, §2; Acts 1970, No. 258, §7; Acts 1973, Ex.Sess., No. 8, §1.*
##### **§ 47:244** Computation of net apportionable income from Louisiana sources {#sec-47-244 omnilex-key=us-la-statutes--rs-title-47--47:244}
A. From the total gross apportionable income, as provided in R.S. 47:242(2), there shall be deducted all expenses, losses and other deductions except federal income taxes, allowable under this Chapter, which are directly attributable to such income, and there also shall be deducted a ratable portion of allowable deductions, except federal income taxes, which are not directly attributable to any item or class of gross income. The remainder shall be the total net apportionable income (or loss).
B. The net apportionable income derived from sources in this state shall be computed by multiplying the total net apportionable income by the Louisiana apportionment percent determined in accordance with the provisions of R.S. 47:245.
C. In lieu of the apportionment as provided in this Section, a taxpayer may apply to the collector for permission to compute the net apportionable income derived from sources in this state by means of the separate accounting method. The collector shall grant such permission if the taxpayer shows that the apportionment method produces a manifestly unfair result, and that the unit of the taxpayer's business operating in this state could be successfully operated independently of the units in other states, and makes all of its sales in this state or derives all of its gross revenues from sources in this state, and any merchandise or products sold by the unit in this state are either:
(1) Produced by the taxpayer in Louisiana,
(2) Purchased by the taxpayer from non-affiliated sources within or without this state,
(3) Purchased from an affiliated source at not more than the price at which similar merchandise or products in similar quantities could be purchased from non-affiliated sources, or,
(4) Transferred from another department of the taxpayer's business at not more than the actual cost to the taxpayer; or where it is otherwise shown to the satisfaction of the collector that the apportionment method produces a manifestly unfair result and that the separate accounting method produces a fair and equitable determination of the amount of net income taxable in this state.
D. If such permission is granted by the collector, the taxpayer shall compute the net apportionable income derived from sources in this state by means of a separate accounting method which shall comply with the regulations to be prescribed by the collector. When a taxpayer has secured permission to employ the separate accounting method, a change to the method of apportionment shall not be made for any subsequent year without securing the permission of the collector.
E. When the collector finds that the use of the apportionment method by a taxpayer produces a manifestly unfair result and that the separate accounting method would more equitably determine the amount of net income derived from sources in Louisiana, he may require that the separate accounting method be used in such case.
F. Whenever there is a contest between the taxpayer and the collector as to whether the separate accounting method or the apportionment method should be used, the burden shall be upon him who urges the use of the separate accounting method to show that the apportionment method produces a manifestly unfair result.
G. In any case where the secretary requires that a taxpayer change to the separate method of accounting, the secretary may, absent the negligence of the taxpayer and upon a showing of reasonable cause by the taxpayer, remit or waive payment of the whole or any part of any accrued interest which would be due from such taxpayer with respect to any additional taxes due as a result of the required change to the separate method of accounting. The secretary shall not waive any interest accruing thirty days after the first issuance to the taxpayer of a proposed assessment in connection with the change to the separate method of accounting.
*Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §8; Acts 1973, Ex.Sess., No. 8, §1; Acts 1986, No. 688, §1, eff. July 8, 1986.*
##### **§ 47:245** Determination of Louisiana apportionment percent {#sec-47-245 omnilex-key=us-la-statutes--rs-title-47--47:245}
A. Air transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by aircraft shall be the arithmetical average of two ratios, as follows:
(1) The ratio of the value of immovable and corporeal movable property, other than aircraft, owned by the taxpayer, and located in Louisiana, to the value of all immovable and corporeal movable property, other than aircraft, owned by the taxpayer and used in the production of apportionable income; and
(2) The ratio of the amount of gross apportionable income derived from Louisiana sources to the total gross apportionable income of the taxpayer.
For the purposes of this Subsection, gross apportionable income from Louisiana sources shall include all gross receipts derived from passenger journeys and cargo shipments originating in Louisiana, and any other items of gross apportionable income or receipts derived entirely from sources in this state.
B. Pipeline transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by pipeline shall be computed by means of the ratios provided in Subsection F of this Section.
C. Other transportation. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of transportation, other than by aircraft or pipeline, shall be the arithmetical average of two ratios, as follows:
(1) The ratio of the value of immovable and corporeal movable property, owned by the taxpayer and located in Louisiana, to the value of all immovable and corporeal movable property owned by the taxpayer and used in the production of apportionable income; and
(2) The ratio of the amount of gross apportionable income from Louisiana sources to the total amount of gross apportionable income of the taxpayer.
For the purposes of this Subsection, the gross apportionable income from Louisiana sources shall include all such income that is derived entirely from sources within this state, and a portion of revenue from transportation partly without and partly within this state, to be prorated subject to rules and regulations of the Collector, which shall give due consideration to the proportion of service performed in Louisiana.
For the purposes of this Subsection, the value of immovable and corporeal movable property owned by the taxpayer and used in Louisiana shall include the value of all such property regularly situated in this state, plus a pro rata of the value of all rolling stock and other mobile equipment owned by the taxpayer and used in the production of apportionable income, whether within or without this state, said proration to be made subject to rules and regulations of the Collector, which shall give due consideration to the mileage operated and traffic density within and without this state.
D. Service enterprises. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from a service business in which the use of property is not a substantial income-producing factor, shall be the arithmetical average of two ratios, as follows:
(1) The ratio of the amount paid by the taxpayer for salaries, wages, and other compensation for personal services rendered in Louisiana, to the total amount paid by the taxpayer for salaries, wages, and other compensation for personal services in connection with the production of the net apportionable income; and
(2) The ratio of the gross apportionable income of the taxpayer from Louisiana sources to the total gross apportionable income of the taxpayer.
For the purposes of this Subsection, the gross apportionable income from Louisiana sources shall include the revenue from services performed in this state, and any other gross income derived entirely from sources within this state.
E. Loan business. The Louisiana apportionment per cent of any taxpayer whose net apportionable income is derived primarily from the business of making loans shall be the arithmetical average of two ratios, as follows:
(1) The ratio of the amount paid by the taxpayer for salaries, wages, and other compensations for personal services rendered in Louisiana, to the total salaries and wages paid by the taxpayer in connection with the production of the net apportionable income; and
(2) The ratio of the amount of loans made by the taxpayer in this state to the total amount of loans made by the taxpayer.
F.(1) Manufacturing, merchandising, and other business. Except as provided in this Subsection, the Louisiana apportionment percent of any taxpayer whose net apportionable income is derived primarily from the business of transportation by pipeline or from any business not included in Subsections A through E of this Section shall be the arithmetical average of three ratios, as follows:
(a) The ratio of the value of the immovable and corporeal movable property owned by the taxpayer and located in Louisiana, to the value of all immovable and corporeal movable property owned by the taxpayer and used in the production of the net apportionable income.
(b) The ratio of the amount paid by the taxpayer for salaries, wages, and other compensation for personal services rendered in this state, to the total amount paid by the taxpayer for salaries, wages, and other compensation for personal services in connection with the production of net apportionable income.
(c) The ratio of net sales made in the regular course of business and other gross apportionable income attributable to this state to the total net sales made in the regular course of business and other gross apportionable income of the taxpayer.
(2) For the purpose of this Subsection, the Louisiana apportionment percent of any taxpayer whose net apportionable income is derived primarily from the business of manufacturing or merchandising shall be computed by means of the ratios provided in Subparagraphs (1)(a) through (c) of this Subsection, except that the ratio of net sales as provided in Subparagraph (c) shall be double-weighted or counted twice, and the Louisiana apportionment percent shall be the arithmetical average of the four ratios. The term "business of manufacturing or merchandising" shall only include a taxpayer whose net apportionable income is derived primarily from the manufacture, production, or sale of tangible personal property. The term "business of manufacturing or merchandising" shall not include:
(a) A taxpayer subject to the tax imposed pursuant to Chapter 8 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
(b) Any taxpayer whose income is primarily derived from the production or sale of unrefined oil and gas.
(3) For the purpose of this Subsection sales attributable to this state shall be all sales where the goods, merchandise, or property is received in this state by the purchaser. In the case of delivery of goods by common carrier or by other means of transportation, including transportation by the purchaser, the place at which the goods are ultimately received after all transportation has been completed shall be considered as the place at which the goods are received by the purchaser. However, direct delivery into this state by the taxpayer to a person or firm designated by a purchaser from within or without the state shall constitute delivery to the purchaser in this state.
(4) For the purpose of this Subsection, salaries, wages, and other compensation for personal services paid by a taxpayer whose principal office is located in Louisiana, to officers and employees responsible for the direction and supervision of operations of the taxpayer partly within and partly without Louisiana, and salaries, wages, and other compensation for personal services paid to general office employees whose duties pertain to the operations of the taxpayer partly within and partly without Louisiana, shall be allocated in part to this state on the basis of the ratio of the amount of direct operating salaries, wages, and other compensation for services rendered in Louisiana to the total of such direct operating salaries, wages, and other compensation paid in connection with the production of net apportionable income.
(5) For the purpose of this Subsection gross apportionable income attributable to this state derived from the transportation of crude petroleum, natural gas, petroleum products, or other commodities for others through pipelines shall include all gross revenue derived from operations entirely within this state plus a portion of any revenue from operations partly within and partly without this state, based upon the ratio of the number of units of transportation service performed in Louisiana in connection with such revenue to the total of such units. A unit of transportation service shall be the transporting of any designated quantity of crude petroleum, natural gas, petroleum products, or other commodities for any designated distance. All other classes of gross apportionable income shall be prorated within or without this state on the basis of such ratio or ratios, prescribed by the collector, as may be reasonably applicable to the type of business involved.
G. Value. For the purposes of this Section the value at which immovable and corporeal movable property should be included in the apportionment factor is the average of the beginning and close of year values on a comparable basis within and without the state. If the average at the beginning and end of the year does not fairly represent the average of the property owned during the year, the average may be obtained by dividing the sum of the monthly balances by twelve. For purposes of this Section the value of property is deemed to be cost to the taxpayer less a reasonable reserve for depreciation, depletion and obsolescence. Such reserves, reflected on the books of the taxpayer, shall be used in determining value, subject to the right of the collector to adjust the reserves when in his opinion such action is necessary to reflect the fair value of the property.
H. Location. For purposes of this Section, corporeal movable property located in Louisiana in United States customs-bonded warehouses or foreign trade zones established under the Foreign Trade Zones Act shall be considered located outside Louisiana.
*Amended by Acts 1954, No. 494, §1; Acts 1958, No. 170, §3; Acts 1960, No. 566, §1; Acts 1988, No. 841, §1, eff. July 18, 1988; Acts 1996, No. 19, §1, eff. for taxable years beginning on or after Jan. 1, 1997.*
##### **§ 47:246** Corporations; deduction from net income from Louisiana sources {#sec-47-246 omnilex-key=us-la-statutes--rs-title-47--47:246}
A. Subject to the limitations provided herein, there shall be deducted from any net
income from Louisiana sources determined under the provisions of R.S. 47:241 of a
corporation for any year following the close of the first taxable year which commenced on
or after January 1, 1979, the amount of net Louisiana loss incurred in a preceding year
determined as provided in Subsection B of this Section.
B.(1) The amount of net Louisiana loss incurred in any year commencing on or after
January 1, 1979, shall be the amount determined by combining the total of net allocable gain
or loss within or attributable to sources in this state as determined under the provisions of
R.S. 47:243 and the net apportionable gain or loss within or attributable to sources in this
state as determined under the provisions of R.S. 47:244, reduced by the amount of any
federal income tax credit or refund from a prior year attributable to the carry-back of a loss
for federal income tax purposes which is applicable to federal income tax deducted from
Louisiana net income in such prior year.
(2) The net Louisiana loss as thus computed for any tax year may be deducted from
net income calculated under the provisions of R.S. 47:241 in any of the five years
immediately following the year in which the loss occurred.
C. The amount of net Louisiana loss to be deducted in the first taxable year following
the taxable year in which the net loss was incurred shall not exceed the amount of net income
from Louisiana sources calculated under the provisions of R.S. 47:241; the amount of net
Louisiana loss available as a deduction for each of the following four years shall be the
excess, if any, of the net Louisiana loss over the sum of the deductions claimed against net
income from Louisiana sources for each of the years following the year of the net Louisiana
loss.
D. The deduction from net income from Louisiana sources for any year shall not
exceed net income from Louisiana sources for that year and no deduction for a net Louisiana
loss for any years shall be allowed in the year following the year in which the total of net
income from Louisiana sources determined under the provisions of R.S. 47:241 for all years
following the year of the net Louisiana loss equals or exceeds the amount of the net
Louisiana loss.
E. For all claims for this deduction on any return filed on or after July 1, 2015,
regardless of the taxable year to which the return relates, no carry-back election shall be
allowed.
F. A taxpayer may request a tentative refund resulting from the election provided in
Subsection E of this Section using the forms and in the manner prescribed by the secretary.
If the tentative refund is paid, the secretary may recover any amount, to the extent of the
tentative refund, determined not to be an overpayment through any procedure provided in
R.S. 47:1561 within two years from December thirty-first of the year in which the refund was
paid. Any amount determined not to have been overpaid shall bear interest at the rate
provided in R.S. 47:1601 computed from the date the tentative refund was issued until
payment is made by the taxpayer.
G. For all claims for this deduction on any return filed on or after July 1, 2015,
regardless of the taxable year to which the return relates, no refund shall be allowed.
Added by Acts 1979, No. 586, §2. Amended by Acts 1980, No. 632, §1; Acts 1985,
No. 129, §1, eff. Aug. 1, 1985; Acts 2013, No. 341, §1, effective when the 113^th^ Congress
of the U.S. grants a similar benefit to taxpayers under federal income tax law and applicable
to taxable years beginning August 1, 2011, and thereafter; Acts 2015, No. 103, §1, eff. July
1, 2015; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018.
NOTE: See Acts 2015, No. 123, §5, re: applicability.
NOTE: See Acts 2015, No. 103, §2, re: applicability.
NOTE: See Acts 2018, 2^nd^ E.S., No. 4, §1, re: applicability.
##### **§ 47:247** Allowance of deductions and credits {#sec-47-247 omnilex-key=us-la-statutes--rs-title-47--47:247}
A corporation shall receive the benefit of the deductions and credits allowed to it in this Chapter only by filing or causing to be filed with the collector a true and accurate return of its total income received from all sources in the United States, in the manner prescribed in this Chapter, including therein all the information which the collector may deem necessary for the calculation of such deductions and credits.
*Amended by Acts 1968, No. 106, §9.*
##### **§ 47:248** Exemption for certain nonresident individuals; mobile workforce {#sec-47-248 omnilex-key=us-la-statutes--rs-title-47--47:248}
A. Definitions. As used in this Section:
(1) "Professional athlete" means an athlete who performs services in a professional
athletic event for compensation and includes active players and players on the disabled list
if required to travel with the team.
(2) "Professional entertainer" means a person who performs services in the
professional performing arts for compensation on a per-event basis.
(3) "Public figure" means a person of prominence who performs services at discrete
events, such as speeches, public appearances, or similar events, for compensation on a
per-event basis.
(4) "Qualified production employee" means a person who performs services of any
nature directly relating to a state-certified production for compensation, provided that the
compensation paid to the person is a qualified production expenditure pursuant to the motion
picture production tax credit provided for in R.S. 47:6007, and that the compensation is
subject to withholding as a condition to treating the compensation as a qualified production
expenditure.
(5) "Staff member of a professional athletic team" means any person required to
travel with and perform services on behalf of a professional athletic team, including but not
limited to coaches, managers, and trainers.
(6) "Time and attendance system" means a system through which an employee is
required, on a contemporaneous basis, to record the employee's work location for every day
worked outside the state where the employee's employment duties are primarily performed
and that is designed to allow the employer to allocate the employee's compensation for
income tax purposes among all states in which the employee performs employment duties
for the employer.
B.(1) Beginning January 1, 2022, wages, as defined by R.S. 47:111, paid to a
nonresident individual are exempt from the tax levied pursuant to R.S. 47:290 et seq. if all
of the following conditions apply:
(a) The compensation is paid for employment duties performed by the individual in
this state for thirty or fewer days in the calendar year.
(b) The individual performed employment duties in more than one state during the
calendar year.
(c) The wages are not paid for employment duties performed by the individual in the
individual's capacity as a professional athlete, staff member of a professional athletic team,
professional entertainer, public figure, or qualified production employee.
(d) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
(2) The exemption provided in this Subsection shall not apply if the nonresident
individual has any other income derived from sources within this state for the taxable year.
*Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2025, No. 382, §§1, 2, eff. June 20, 2025.*
##### **§ 47:249** Repealed by Acts 1968, No. 106, §10 {#sec-47-249 omnilex-key=us-la-statutes--rs-title-47--47:249}
*Repealed by Acts 1968, No. 106, §10*
#### **SUBPART G** OVERPAYMENTS
##### **§ 47:261** Refunds and credits; general rules {#sec-47-261 omnilex-key=us-la-statutes--rs-title-47--47:261}
Except as otherwise provided in this Subpart, all matters relating to the
refunding or crediting of income taxes shall be governed by the provisions of
Chapter 18, Part V of this Subtitle.* *R.S. 47:1621 to 47:1627.
##### **§ 47:262** Overpayment of installment {#sec-47-262 omnilex-key=us-la-statutes--rs-title-47--47:262}
If the taxpayer has paid as an installment of tax more than the amount
determined to be the correct amount of such installment, the overpayment shall
be credited against the unpaid installments, if any, and any excess shall be
credited or refunded as provided in Chapter 18, Part V of this Subtitle.*
*R.S. 47:1621 to 47:1627.
##### **§ 47:263** Overpayment arising from renegotiation of war contract {#sec-47-263 omnilex-key=us-la-statutes--rs-title-47--47:263}
Whenever the computation for any taxable year ending on or after September 1, 1940, of any tax imposed by this Chapter, includes profits, gains or income from a contract or contracts with the United States or any department, agency or instrumentality thereof or from any subcontract or subcontracts thereunder, and after the filing of the return or payment of the tax such profit, gain or income should be redetermined by renegotiation or repricing pursuant to the laws of the United States, upon the showing thereof by the taxpayer by the filing of a claim, the tax for said taxable year shall be recomputed on the basis of such redetermined profit, gain or income, and a credit or refund shall be allowed for any overpayment thereby appearing without regard to whether the settlement in the renegotiation or repricing proceedings was voluntary or involuntary. The period of limitation for claims for refund or credit under this Section shall be the period of limitation provided in R.S. 47:1623 or one year from the date of the final determination in the renegotiation or repricing proceedings, whichever of such periods expires the later; provided that the applicable period may be extended by an agreement in writing between the taxpayer and the collector.
##### **§ 47:264** Overpayments arising from allowance of deductions for bad debts or worthless stock {#sec-47-264 omnilex-key=us-la-statutes--rs-title-47--47:264}
In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.
*Added by Acts 1950, No. 445, §2.*
##### **§ 47:265** Credits arising from refunds by utilities {#sec-47-265 omnilex-key=us-la-statutes--rs-title-47--47:265}
Whenever a utility refunds to its customers, pursuant to an order of a court or
regulatory agency as a result of the denial of a proposed rate increase, an amount or amounts
which, if taken as a deduction from gross income in the year paid or accrued, would result
in a net loss, then in lieu of such deduction the utility may elect to take a credit against its
Louisiana income tax in the amount of seventy-two percent of the income tax increase which
was the sole result of the inclusion of the amount or amounts refunded in gross income in the
year or years received irrespective of whether or not the period of limitation provided in R.S.
47:1623 has expired for the year in which the amount refunded was included in gross
income. If this credit exceeds the income tax that would be due the state of Louisiana in the
year of the refund, computed without the credit, then the excess of this credit may be carried
over the following two taxable years.
*Added by Acts 1960, No. 210, §1; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.*
#### **SUBPART H** ADMINISTRATIVE PROVISIONS
##### **§ 47:281** Administration; general {#sec-47-281 omnilex-key=us-la-statutes--rs-title-47--47:281}
Except as specifically provided to the contrary in this Chapter, all
matters pertaining to the administration of this Chapter shall be governed by
the provisions of Chapter 18 of this Subtitle.*
*R.S. 47:1501 et seq.
##### **§ 47:282** Collection from transferee or fiduciary; procedure {#sec-47-282 omnilex-key=us-la-statutes--rs-title-47--47:282}
The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this Chapter, or the liability, at law or in equity, of a fiduciary in respect of a payment of any such tax from the estate of the taxpayer, shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of the collection directly from the taxpayer.
In the absence of notice to the collector under R.S. 47:283B of the existence of a fiduciary relationship, notice of liability enforceable under this Section in respect of a tax imposed by this Chapter, if mailed to the person subject to the liability at his last known address, shall be sufficient for the purpose of this Chapter, even if such person is deceased, or is under legal disability, or in the case of a corporation, has terminated its existence.
As used in this Section, the term "transferee" includes heir, legatee, devisee, and distributee.
##### **§ 47:283** Notice of fiduciary relationship {#sec-47-283 omnilex-key=us-la-statutes--rs-title-47--47:283}
A. Fiduciary of taxpayer. Upon notice to the collector that any person is acting in a fiduciary capacity, such fiduciary shall assume powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this Chapter (except as otherwise specifically provided and except that the tax shall be collected from the estate of the taxpayer), until notice is given that the fiduciary capacity has terminated.
B. Fiduciary of transferee. Upon notice to the collector that any person is acting in a fiduciary capacity for a person subject to the liability specified in R.S. 47:282, the fiduciary shall assume, on behalf of such person, the powers, rights, duties, and privileges of such person under such Section, (except that the liability shall be collected from the estate of such person) until notice is given that the fiduciary capacity has terminated.
C. Manner of notice. Notice under Sub-sections A or B of this Section shall be given in accordance with regulations prescribed by the collector.
##### **§ 47:284** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-284 omnilex-key=us-la-statutes--rs-title-47--47:284}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:285** Disposition of collections {#sec-47-285 omnilex-key=us-la-statutes--rs-title-47--47:285}
Except as otherwise provided in R.S. 47:284, all monies collected by the secretary under this Chapter, and all interest and penalties thereon, shall be paid to the state treasurer immediately upon receipt and shall be credited to the state general fund; however, the sum of one million dollars annually shall be credited to the Bond Security and Redemption Fund to be used to retire the bonds authorized by Acts 1969, No. 15.
*Amended by Acts 1969, No. 124, §2; Acts 1972, Ex.Sess., No. 11, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.*
##### **§ 47:285.1** Repealed by Acts 1973, Ex.Sess., No. 8, §2. {#sec-47-285.1 omnilex-key=us-la-statutes--rs-title-47--47:285.1}
*Repealed by Acts 1973, Ex.Sess., No. 8, §2.*
#### **PART II-A** LOUISIANA CORPORATION INCOME TAX
#### **SUBPART A** INTRODUCTORY PROVISIONS, TAX LEVY, RATES OF TAX; CREDITS
##### **§ 47:287.2** Short title {#sec-47-287.2 omnilex-key=us-la-statutes--rs-title-47--47:287.2}
This Act shall be known as and may be cited as the "Louisiana Corporation Income Tax Act".
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.3** §§287.3 - 287.10. (Blank) {#sec-47-287.3 omnilex-key=us-la-statutes--rs-title-47--47:287.3}
##### **§ 47:287.11** Tax imposed {#sec-47-287.11 omnilex-key=us-la-statutes--rs-title-47--47:287.11}
A. There shall be levied, collected, and paid for each taxable year a tax upon the Louisiana taxable income of corporations and other entities taxed as corporations for federal income tax purposes, which entities shall be considered to be corporations for the purposes of this Chapter only, other than insurance companies as hereinafter provided.
B. Corporations shall be taxed on their Louisiana taxable income, except as otherwise exempted.
C. Taxable years affected.
(1) The provisions of this Part shall apply to taxable years beginning after December 31, 1986, including taxable years deemed to have commenced on January 1, 1987, by the provisions of R.S. 47:287.443.
(2) Taxable years beginning prior to January 1, 1987, shall not be affected by the provisions of this Part, but shall remain subject to the applicable provisions of R.S. 47:21 et seq.
D. Insurance companies shall not be subject to this Part but shall continue to be taxed pursuant to the provisions of R.S. 47:21 and R.S. 47:221 et seq., and as otherwise provided by law.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1998, No. 42, §1, applicable to taxable periods beginning after December 31,1997.*
##### **§ 47:287.12** Rates of tax {#sec-47-287.12 omnilex-key=us-la-statutes--rs-title-47--47:287.12}
For taxable years beginning on or after January 1, 2025, the tax to be assessed, levied,
collected, and paid upon the Louisiana taxable income of every corporation shall be
computed at the rate of five and one-half percent.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1^st^ Ex. Sess., No.
8, §1; Acts 2021, No. 396, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan.
1, 2025.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.34** 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. {#sec-47-287.34 omnilex-key=us-la-statutes--rs-title-47--47:287.34}
*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.*
#### **SUBPART B** COMPUTATION OF LOUISIANA TAXABLE INCOME
##### **§ 47:287.61** Gross income defined {#sec-47-287.61 omnilex-key=us-la-statutes--rs-title-47--47:287.61}
"Gross income" of a corporation means the same items and the same dollar amount required by federal law to be reported as gross income on the corporation's federal income tax return for the same taxable year, subject to the modifications specified in this Part, whether or not a federal income tax return is actually filed.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.63** Allowable deductions defined {#sec-47-287.63 omnilex-key=us-la-statutes--rs-title-47--47:287.63}
"Allowable deductions" for a taxable year means the deductions from federal gross income allowed by federal law in the computation of taxable income of a corporation for the same taxable year, subject to the modifications specified in this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.65** Net income defined {#sec-47-287.65 omnilex-key=us-la-statutes--rs-title-47--47:287.65}
"Net income" of a corporation for a taxable year means the taxable income of the corporation computed in accordance with federal law for the same accounting period and under the same method of accounting, including statutorily required accounting adjustments, subject to the modifications specified in this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.67** Louisiana net income defined {#sec-47-287.67 omnilex-key=us-la-statutes--rs-title-47--47:287.67}
"Louisiana net income" means net income which is earned within or derived from sources within the state of Louisiana.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.69** Louisiana taxable income defined {#sec-47-287.69 omnilex-key=us-la-statutes--rs-title-47--47:287.69}
"Louisiana taxable income" means Louisiana net income after adjustments. "After
adjustments" means after the application of the net operating loss adjustment allowed by
R.S. 47:287.86.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §1, see Act.*
##### **§ 47:287.71** Modifications to federal gross income {#sec-47-287.71 omnilex-key=us-la-statutes--rs-title-47--47:287.71}
A. There shall be added to gross income determined under federal law, unless
already included therein, the following items:
(1), (2) Repealed by Acts 2005, No. 401, §2.
(3) Any gain on the sale of assets not recognized due to the provisions of Section
633(d) of the Tax Reform Act of 1986 which provides a transitional rule for certain small
corporations.
(4) Any gain not recognized under I.R.C. Section 1033 resulting from the involuntary
conversion of property located in Louisiana not replaced with property located in Louisiana.
(5) Inclusions from Subpart F of this Part, where applicable.
B. There shall be subtracted from gross income determined under federal law, unless
already excluded therefrom, the following items:
(1) Income which Louisiana is prohibited from taxing by the constitution or laws of
the United States.
(2) Funds accrued by a corporation engaged in operating a public transportation
system from any federal, state, or municipal governmental entity to subsidize the operation
and maintenance of such a transportation system.
(3) Refunds of Louisiana corporation income tax received during the taxable year.
(4) Interest on obligations or securities issued by the state of Louisiana or its political
or municipal subdivisions.
(5) Foreign dividend "gross-up". Any amounts required by I.R.C. Section 78 to be
included in gross income.
(6)(a) Amounts received as dividend income from banking corporations organized
under the laws of Louisiana, from national banking corporations doing business in Louisiana,
and from capital stock associations whose stock is subject to ad valorem taxation.
(b) Amounts received as dividend income by any member of a regulated group of
entities. For purposes of this Subparagraph, the following terms shall have the meanings
ascribed to them:
(i) "Legal entities" shall include, but is not limited to, corporations, limited liability
companies, partnerships, or any other form of business organization.
(ii) "Regulated group of entities" shall mean a group comprised of a parent entity and
any other legal entities in which the parent entity directly or indirectly owns at least fifty
percent of either the vote or the value of the stock, membership interest, partnership interest,
or other ownership interest and in which either one of the following applies:
(aa) One or more of the members of the group is regulated by the Louisiana Public
Service Commission as a telecommunications service provider and at least one of the
members of the group has at any time been party to a contract entered into under the
authority of Chapter 1 of Subtitle V of this Title.
(bb) One or more of the members of the group is regulated by the Louisiana Public
Service Commission as an electric utility.
(7) Exclusions from Subpart F of this Part, where applicable.
(8) Income received by a nonresident business for disaster or emergency-related
work rendered during a declared state disaster or emergency, as defined in R.S. 47:53.5.
(9) An amount equal to twenty thousand dollars for any taxpayer subject to the
corporation income tax levied pursuant to the provisions of R.S. 47:287.11.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 5, §1, eff.
May 20, 1987; Acts 2005, No. 401, §2, eff. for all taxable periods beginning after Dec. 31,
2005; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018;
Acts 2016, 1^st^ Ex. Session, No. 1, §1, eff. March 3, 2016; Acts 2017, No. 352, §1, eff. Jan.
1, 2018; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff.
Jan. 1, 2025.
NOTE: SEE ACTS 1987, NO. 5, §2.
NOTE: See Acts 2015, No. 123, §5, regarding applicability.
NOTE: See Acts 2016, 1st Ex. Sess., No. 1, §2, regarding applicability.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.73** Modifications to deductions from gross income allowed by federal law {#sec-47-287.73 omnilex-key=us-la-statutes--rs-title-47--47:287.73}
A. The deductions from federal gross income allowed by federal law shall be
modified by the deletions and additions specified herein.
B. Deletions. The following deductions allowed by federal law are declared
inoperative and shall not form a part of allowable deductions in the computation of net
income:
(1) The net operating loss deduction allowed by I.R.C. Section 172.
(2) Income taxes imposed by this Part.
(3) The dividends received deductions allowed by I.R.C. Sections 243, 244, and 245.
(4) Depletion for oil and gas wells.
(5) Deletions required by the provisions of Subpart F of this Part, where applicable.
C. Additions. The following items are declared allowable as deductions in the
computation of net income and shall be added to the deductions allowed under federal law
to the extent not already included therein:
(1) Expenses that would otherwise be deductible under federal law but for the
provisions of 26 U.S.C. 280E, for a licensee of this state pursuant to Part X-E of Chapter 4
of Title 40 of the Louisiana Revised Statutes of 1950, as amended, related to the production
or dispensing of marijuana recommended for therapeutic use by patients clinically diagnosed
as suffering from a debilitating medical condition as defined in R.S. 40:1046.
(2) Depletion for oil and gas wells is allowed as a deduction as provided by R.S.
47:287.745.
(3) Intangible drilling and development costs. Intangible drilling and development
costs are allowed as a deduction as provided by R.S. 47:287.743.
(4) Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
(5) Additions required by the provisions of Subpart F of this Part, where applicable.
(6) The bonus depreciation deduction provided for in R.S. 47:287.744.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 401, §2, eff.
for all taxable periods beginning after Dec. 31, 2005; Acts 2015, No. 123, §1, eff. July 1,
2015; §3, eff. July 1, 2018; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2024, 3rd Ex.
Sess., No. 5, §§1, 3, eff. Jan. 1, 2025.
NOTE: See Acts 2015, No. 123, §5, re: applicability.
NOTE: See Acts 2018, 2nd E.S., No. 4, §1, re: applicability.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.75** Computation of net income {#sec-47-287.75 omnilex-key=us-la-statutes--rs-title-47--47:287.75}
The net income of a corporation is computed by subtracting allowable deductions from gross income for a taxable year.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.77** Computation of Louisiana net income or loss {#sec-47-287.77 omnilex-key=us-la-statutes--rs-title-47--47:287.77}
Louisiana net income or loss of a corporation is determined by applying the allocation and apportionment provisions of this Part to the corporation's gross income, allowable deductions, and net income for a taxable year as determined and computed pursuant to this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.79** Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022. {#sec-47-287.79 omnilex-key=us-la-statutes--rs-title-47--47:287.79}
*Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.*
##### **§ 47:287.81** Items not deductible; amounts attributable to income not taxed {#sec-47-287.81 omnilex-key=us-la-statutes--rs-title-47--47:287.81}
In computing Louisiana net income or Louisiana taxable income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is attributable to income which, for any reason whatsoever, will not bear the tax imposed by this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.82** Corporate deductions; add-back of certain intangible expenses; interest and management fees {#sec-47-287.82 omnilex-key=us-la-statutes--rs-title-47--47:287.82}
A.(1) For purposes of computing a corporation's Louisiana net income, a corporation
shall add-back otherwise deductible interest expenses and costs, intangible expenses and
costs, and management fees directly or indirectly paid, accrued, or incurred to, or in
connection directly or indirectly with one or more direct or indirect transactions, with one
or more related members, except to the extent the corporation shows, upon request of the
secretary of the Department of Revenue that the corresponding item of income was in the
same taxable year either subject to a tax based on or measured by the related member's net
income in Louisiana or any other state, or was subject to a tax based on or measured by the
related member's net income by a foreign nation which has an enforceable income tax treaty
with the United States, if the recipient was a "resident" as defined in the income tax treaty
with the foreign nation. For purposes of this Subsection, the term "subject to a tax based on
or measured by the related member's net income" shall mean that receipt of the payment by
the recipient-related member is reported and included in income for purposes of a tax on net
income, and not offset or eliminated in a combined or consolidated return which includes the
payor. Any portion of an item of income that is not attributed to the taxing jurisdiction, as
determined by that jurisdiction's allocation and apportionment methodology or other sourcing
methodology, is not included in income for purposes of a tax on net income and, therefore,
shall not be considered subject to a tax. That portion of an item of income which is
attributed to a taxing jurisdiction having a tax on net income shall be considered subject to
a tax even if no actual taxes are paid on the item of income in the taxing jurisdiction by
reason of deductions or otherwise.
(2) The adjustments required in Paragraph (1) of this Subsection shall not apply to
that portion of interest expenses and costs, intangible expenses and costs, and management
fees if the corporation establishes that the transaction giving rise to the interest expenses and
costs, the intangible expenses and costs, or the management fees between the corporation and
the related member did not have as a principal purpose the avoidance of any Louisiana tax.
If the transaction giving rise to the interest expenses and costs, intangible expenses and costs,
or the management fees has a substantial business purpose and economic substance and
contains terms and conditions comparable to a similar arm's length transaction between
unrelated parties, the transaction shall be presumed to not have as its principal purpose tax
avoidance, subject to rebuttal by the secretary of the Department of Revenue.
(3) The adjustments required in this Subsection shall not apply to that portion of
interest expenses and costs, intangible expenses and costs, and the management fees that the
corporation establishes was paid, accrued, or incurred, directly or indirectly, by the related
member during the same taxable year to a person that is not a related member. A corporation
shall not be required to add to its taxable income more than once any amount of interest
expenses and costs, intangible expenses and costs, or management fees that the corporation
pays, accrues, or incurs to a related member described in Paragraph (1) of this Subsection.
B. Nothing in this Section shall be construed to allow any item to be deducted more
than once, or to allow a deduction for any item that is excluded from income, or to allow any
item to be included in the Louisiana taxable income of more than one taxpayer.
Acts 2016, 1^st^ Ex. Sess., No. 16, §1, eff. March 10, 2016.
NOTE: See Acts 2016, 1^st^ Ex.Sess., No. 16, §2, regarding applicability.
##### **§ 47:287.83** Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022. {#sec-47-287.83 omnilex-key=us-la-statutes--rs-title-47--47:287.83}
*Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.*
##### **§ 47:287.85** Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022. {#sec-47-287.85 omnilex-key=us-la-statutes--rs-title-47--47:287.85}
*Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.*
##### **§ 47:287.86** Net operating loss deduction {#sec-47-287.86 omnilex-key=us-la-statutes--rs-title-47--47:287.86}
A. Deduction from Louisiana net income. Except as otherwise provided, for all
claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable
year to which the return relates, there shall be allowed for the taxable year a deduction
reducing Louisiana net income in an amount equal to seventy-two percent of the net
operating loss carryovers to such year, but the deduction shall never exceed seventy-two
percent of Louisiana net income.
B. Net operating loss carryovers. (1) Except as otherwise provided for in Paragraph
(2) of this Subsection, for all claims for this deduction on any return filed on or after July 1,
2015, regardless of the taxable year to which the return relates, the taxable years to which a
Louisiana net loss may be carried shall be a net operating loss carryover to each of the twenty
taxable years following the taxable year of the loss.
(2) For all claims for this deduction on any return filed on or after January 1, 2022,
for net operating losses relating to loss years on or after January 1, 2001, the loss may be
carried to each taxable year following the loss year until the loss is fully recovered.
C. Manner and amount of carryovers. For all claims for this deduction on any return
filed on or after July 1, 2015, regardless of the taxable year to which the return relates, the
entire amount of Louisiana net loss for any taxable year, hereinafter the "loss year", shall be
carried over to the earliest of the taxable years allowed. The portion of such loss which shall
be carried to each of the other taxable years allowed by Subsection B of this Section shall be
the excess, if any, of the amount of such loss over the aggregate of the Louisiana taxable
income for each of the taxable years to which such loss may be carried. For the purposes of
this Subsection:
(1) Louisiana taxable income shall not be adjusted to less than zero.
(2) In calculating the aggregate Louisiana taxable incomes in cases where more than
one loss year must be taken into account, the various net operating loss carryovers to such
taxable year are considered to be applied in reduction of Louisiana net income in the order
of the taxable years from which such losses are carried over, beginning with the loss for the
earliest taxable year.
D. Statement with tax return. Every corporation claiming a net operating loss
deduction for any taxable year shall file with its return for such year a concise statement
setting forth the amount of the net operating loss claimed and all material and pertinent facts
relative thereto, including a detailed schedule showing the computation of the net operating
loss deduction.
E. Net operating loss carryovers. Notwithstanding any other provisions of this
Chapter to the contrary, for all claims for this deduction on any return filed on or after July
1, 2015, regardless of the taxable year to which the return relates, the acquiring corporation
shall succeed to and take into account, as of the close of the day of distribution or transfer,
the aggregate net operating loss carryovers of the distributors or transferor corporation as
determined under this Section, subject to federal law and the limitations provided thereunder.
Acts 1989, No. 770, §1, eff. Jan. 1, 1989; Acts 1990, No. 849, §2, eff. for taxable
years beginning after Dec. 31, 1989; Acts 1992, No. 1083, §1, eff. for all open taxable
periods; Acts 2002, No. 10, §1, eff. June 7, 2002; Acts 2013, No. 341, §1, applicable to
taxable years on or after Jan. 1, 2013; Acts 2015, No. 103, §1, eff. July 1, 2015; Acts 2015,
No. 123, §1, eff. July 1, 2015; §3, eff. July 1, 2018; Acts 2016, 1st Ex. Sess., No. 6, §§1, 3,
eff. Jan. 1, 2016; Acts 2016, No. 24, 1st Ex. Sess., §1, eff. Jan. 1, 2017; Acts 2016, 2nd Ex.
Sess., No. 2, §§1, 2, eff. June 22, 2016; Acts 2019, No. 304, §1, eff. June 11, 2019; Acts
2021, No. 459, §1, eff. June 24, 2021.
NOTE: See Acts 2015, No. 123, §5, regarding applicability.
NOTE: See Acts 2015, No. 103, §2, regarding applicability.
NOTE: See Acts 2016, 1st Ex. Sess., No. 6 and Acts 2016, 2nd Ex. Sess., No. 2,
regarding applicability.
NOTE: See Acts 2018, 2nd E.S., No. 4, §1, re: applicability.
NOTE: See Acts 2019, No. 304, re: applicability.
##### **§ 47:287.91** Determination of Louisiana net income or loss {#sec-47-287.91 omnilex-key=us-la-statutes--rs-title-47--47:287.91}
A. The Louisiana net income of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is more than zero.
B. The Louisiana net loss of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is less than zero.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.92** Segregation of items of gross income {#sec-47-287.92 omnilex-key=us-la-statutes--rs-title-47--47:287.92}
A. All items of gross income, not otherwise exempt, shall be segregated into two general classes designated as allocable income and apportionable income.
B. Allocable income. The class of gross income to be designated as "allocable income" shall include only the following:
(1) Rents and royalties from immovable or corporeal movable property.
(2) Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes, and other similar intangible rights.
(3) Income from estates, trusts, and partnerships.
(4) Income from construction, repair, or other similar services.
C. Apportionable income. The class of income to be designated as "apportionable income" shall include all items of gross income which are not properly includable in allocable income as defined in this Section.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1992, No. 1029, §1, eff. for taxable periods beginning on or after Jan. 1, 1992; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §1, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.*
##### **§ 47:287.93** Computation of net allocable income from Louisiana sources {#sec-47-287.93 omnilex-key=us-la-statutes--rs-title-47--47:287.93}
A. Allocation of items of gross allocable income. Items of gross allocable income or loss shall be allocated directly to the states within which such items of income are earned or derived, as follows:
(1) Rents and royalties from immovable or corporeal movable property shall be allocated to the state where such property is located at the time the income is derived.
(2) If the corporation elects to pay tax on interest income as provided in R.S. 47:287.738(F)(2), interest received by the corporation, shall be allocated to the state in which the securities or credits producing such income have their situs, which shall be at the business situs of such securities or credits if they have been so used in connection with the taxpayer's business as to acquire a business situs, or in the absence of such a business situs, shall be at the commercial domicile of the taxpayer, provided that interest on securities and credits having a situs in Louisiana received by a corporation from another corporation which is controlled by the former through ownership of fifty percent or more of the voting stock of the latter, shall be allocated to the state or states in which the real and tangible personal property of the controlled corporation is located, on the basis of the ratio of the value of such property located in Louisiana to the total value of such property within and without the state.
(3) Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes, and other similar intangible rights shall be allocated to the state or states in which such rights are used. A mineral lease, royalty interest, oil payment, or other mineral interest shall be allocated to the state in which the property subject to such mineral interest is situated.
(4) Income from construction, repair, or other similar services shall be allocated to the state in which the work is done.
(5) For purposes of this Part only, estates, trusts, and partnerships having a corporation as a member or beneficiary shall compute, allocate, and apportion their income or loss within and without this state in accordance with the processes and formulas prescribed by this Part, and the share of any corporation member or beneficiary in the net income or loss from sources in this state so computed shall be allocated to this state in the return of such corporation.
B. Net allocable income. Net allocable income or loss is computed by subtracting the following from Louisiana gross allocable income:
(1) All expenses, losses, and other deductions defined in R.S. 47:287.63 as allowable deductions which are directly attributable to Louisiana gross allocable income.
(2) A ratable portion of such allowable deductions which are not directly attributable to any item or class of gross income.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 53, §1; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §1, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.
NOTE: SEE ACTS 1987, NO. 53, §2.
##### **§ 47:287.94** Computation of net apportionable income from Louisiana sources {#sec-47-287.94 omnilex-key=us-la-statutes--rs-title-47--47:287.94}
A. Total net apportionable income. Total net apportionable income or loss is computed by subtracting the following from gross apportionable income:
(1) All expenses, losses, and other deductions defined in R.S. 47:287.63 as allowable deductions which are directly attributable to gross apportionable income.
(2) A ratable portion of such allowable deductions which are not directly attributable to any item or class of gross income.
B. Apportionment to Louisiana. Net apportionable income or loss is computed by multiplying the total net apportionable income or loss by the Louisiana apportionment percent determined in accordance with the provisions of R.S. 47:287.95.
C. Separate accounting of apportionable income. In lieu of the apportionment as provided in this Section, a taxpayer may apply to the secretary for permission to compute the net apportionable income derived from sources in this state by means of the separate accounting method. The secretary shall grant such permission if the taxpayer shows that the apportionment method produces a manifestly unfair result, and that the unit of the taxpayer's business operating in this state could be successfully operated independently of the units in other states, and makes all of its sales in this state or derives all of its gross revenues from sources in this state, and any merchandise or products sold by the unit in this state are either:
(1) Produced by the taxpayer in Louisiana;
(2) Purchased by the taxpayer from nonaffiliated sources within or without this state;
(3) Purchased from an affiliated source at not more than the price at which similar merchandise or products in similar quantities could be purchased from nonaffiliated sources; or
(4) Transferred from another department of the taxpayer's business at not more than the actual cost to the taxpayer; or where it is otherwise shown to the satisfaction of the secretary that the apportionment method produces a manifestly unfair result and that the separate accounting method produces a fair and equitable determination of the amount of net income taxable in this state.
D. If such permission is granted by the secretary, the taxpayer shall compute the net apportionable income derived from sources in this state by means of a separate accounting method which shall comply with the regulations to be prescribed by the secretary. When a taxpayer has secured permission to employ the separate accounting method, a change to the method of apportionment shall not be made for any subsequent year without securing the permission of the secretary.
E. When the secretary finds that the use of the apportionment method by a taxpayer produces a manifestly unfair result and that the separate accounting method would more equitably determine the amount of net income derived from sources in Louisiana, the secretary may require that the separate accounting method be used in such case.
F. Whenever there is a dispute between the taxpayer and the secretary as to whether the separate accounting method or the apportionment method should be used, the burden shall be upon the party urging the use of the separate accounting method to show that the apportionment method produces a manifestly unfair result.
G. In any case where the secretary requires that a taxpayer change to the separate method of accounting, the secretary may, absent the negligence of the taxpayer and upon a showing of reasonable cause by the taxpayer, remit or waive payment of the whole or any part of any accrued interest which would be due from such taxpayer with respect to any additional taxes due as a result of the required change to the separate method of accounting. The secretary shall not waive any interest accruing thirty days after the first issuance to the taxpayer of a proposed assessment in connection with the change to the separate method of accounting.
H. When net apportionable income is computed by means of the separate accounting method, or at any time the Louisiana apportionment percent is zero, profits or losses from sales or exchanges of property not made in the regular course of business shall be apportioned to Louisiana on the ratio of gross income from Louisiana sources, other than such profits or losses, to gross income of the corporation, other than such profits or losses. When all of the gross income of the corporation is from such profits or losses, the portion of the profits or losses from sales or exchanges of property not made in the regular course of business attributable to Louisiana shall be determined as follows:
(1) Profits or losses on sales or exchanges of tangible property shall be attributed to Louisiana if the property was located in Louisiana at the time of sale or exchange.
(2) Profits or losses on sales or exchanges of an ownership interest in a corporation, partnership, limited liability company, or other business organization shall be attributed to Louisiana to the extent the assets of the organization, of which an ownership interest was sold, are located in Louisiana at the time of the sale or exchange.
(3) Profits or losses on sales or exchanges of a patent, trademark, copyright, secret process, or other similar intangible right shall be attributed to Louisiana to the extent of use of the right in Louisiana compared to use everywhere.
(4) Profits or losses on sales or exchanges of other intangible assets, including debt instruments, shall be attributed to the state in which the assets have their situs if they have been so used in connection with the taxpayer's business as to acquire a business situs, or in the absence of such a business situs, to the commercial domicile of the taxpayer.
I. Repealed by Acts 2002, No. 16, §2, eff. June 7, 2002.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §2, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005.*
##### **§ 47:287.95** Determination of Louisiana apportionment percent {#sec-47-287.95 omnilex-key=us-la-statutes--rs-title-47--47:287.95}
A. Air transportation. (1) Except as provided for in Paragraph (2) of this Subsection,
the Louisiana apportionment percent of any taxpayer whose net apportionable income is
derived primarily from the business of transportation by aircraft shall be the arithmetical
average of two ratios, as follows:
(a) The ratio of the value of immovable and corporeal movable property, other than
aircraft, owned by the taxpayer and located in Louisiana to the value of all immovable and
corporeal movable property, other than aircraft, owned by the taxpayer and used in the
production of apportionable income.
(b) The ratio of the amount of gross apportionable income derived from Louisiana
sources to the total gross apportionable income of the taxpayer.
(2) For taxable periods beginning on or after January 1, 2016, and for the purpose
of this Subsection, the Louisiana apportionment percent of any taxpayer whose net
apportionable income is derived primarily from the business of transportation by aircraft
shall be computed by means of a single ratio consisting of the ratio provided for in
Subparagraph (1)(b) of this Subsection.
(3) For the purposes of this Subsection, gross apportionable income from Louisiana
sources shall include all gross receipts derived from passenger journeys and cargo shipments
originating in Louisiana and any other items of gross apportionable income or receipts
derived entirely from sources in this state.
B. Pipeline transportation. The Louisiana apportionment percent of any taxpayer
whose net apportionable income is derived primarily from the business of transportation by
pipeline shall be computed by means of the ratios provided in Subsection F of this Section.
C. Other transportation. (1)(a) Except as provided in Subparagraph (b) of this
Paragraph, the Louisiana apportionment percent of any taxpayer whose net apportionable
income is derived primarily from the business of transportation, other than by aircraft or
pipeline, shall be the arithmetical average of two ratios, as follows:
(i) The ratio of the value of immovable and corporeal movable property owned by
the taxpayer and located in Louisiana to the value of all immovable and corporeal movable
property owned by the taxpayer and used in the production of apportionable income.
(ii) The ratio of the amount of gross apportionable income from Louisiana sources
to the total amount of gross apportionable income of the taxpayer.
(b) For taxable periods beginning on or after January 1, 2016, and for the purpose
of this Subsection, the Louisiana apportionment percent of any taxpayer whose net
apportionable income is derived primarily from the business of transportation, other than by
aircraft or pipeline, shall be computed by means of a single ratio consisting of the ratio
provided for in Item (a)(ii) of this Paragraph.
(c) For the purposes of this Subsection, the gross apportionable income from
Louisiana sources shall include all such income that is derived entirely from sources within
the state and a portion of revenue from transportation partly without and partly within this
state, to be prorated subject to rules and regulations of the secretary, who shall give due
consideration to the proportion of service performed in Louisiana.
(d) For the purposes of this Subsection, the value of immovable and corporeal
movable property owned by the taxpayer and used in Louisiana shall include the value of all
such property regularly situated in this state, plus a pro rata of the value of all rolling stock
and other mobile equipment owned by the taxpayer and used in the production of
apportionable income, whether within or without this state, said proration to be made subject
to rules and regulations of the secretary, who shall give due consideration to the mileage
operated and traffic density within and without this state.
(2)(a) Notwithstanding any other provisions of this Part to the contrary, this
Subsection shall not require the apportionment of income to this state of any trucking
company whose Louisiana net income is derived solely from the business of transportation
by truck if during the course of the income tax year:
(i) It does not own or rent any real or personal property in this state, except mobile
property.
(ii) It makes no pickups or deliveries within this state.
(iii) It makes no more than twelve trips into this state.
(b) As used in this Paragraph, the term "trucking company" means a motor carrier
as defined by the provisions of R.S. 32:1(37) or R.S. 45:162(10), or an express carrier which
primarily transports the tangible personal property of others by motor vehicle for
compensation.
D. Service enterprises. (1) Except as provided in Paragraph (2) of this Subsection,
the Louisiana apportionment percent of any taxpayer whose net apportionable income is
derived primarily from a service business in which the use of property is not a substantial
income-producing factor shall be the arithmetical average of two ratios, as follows:
(a) The ratio of the amount paid by the taxpayer for salaries, wages, and other
compensation for personal services rendered in Louisiana to the total amount paid by the
taxpayer for salaries, wages, and other compensation for personal services in connection with
the production of the net apportionable income.
(b) The ratio of the gross apportionable income of the taxpayer from Louisiana
sources to the total gross apportionable income of the taxpayer.
(2) For taxable periods beginning on or after January 1, 2016, and for the purpose
of this Subsection, the Louisiana apportionment percent of any taxpayer whose net
apportionable income is derived primarily from a service business in which the use of
property is not a substantial income-producing factor shall be computed by means of a single
ratio consisting of the ratio provided for in Subparagraph (1)(b) of this Subsection.
(3) For the purposes of this Subsection, the gross apportionable income from
Louisiana sources shall include the revenue from services sourced to this state, and any other
gross income derived entirely from sources within this state.
E. Oil and gas.
(1) For taxable periods beginning on or after January 1, 2016, for the purpose of this
Subsection, the Louisiana apportionment percent of any taxpayer whose net apportionable
income is derived primarily from the exploration, production, refining, or marketing of oil
and gas shall be the arithmetical average of four ratios, as follows:
(a) The ratio of the value of the immovable and corporeal movable property owned
by the taxpayer and located in Louisiana to the value of all immovable and corporeal
movable property owned by the taxpayer and used in the production of the net apportionable
income.
(b) The ratio of the amount paid by the taxpayer for salaries, wages, and other
compensation for personal services rendered in this state to the total amount paid by the
taxpayer for salaries, wages, and other compensation for personal services in connection with
the production of net apportionable income.
(c) The ratio of net sales made in the regular course of business and other gross
apportionable income attributable to this state to the total net sales made in the regular course
of business and other gross apportionable income of the taxpayer. The ratio of net sales as
provided in this Subparagraph shall be double-weighted or counted twice.
(2) For purposes of this Subsection, "exploration, production, refining, or marketing
of oil and gas" shall mean:
(a) Any taxpayer whose income is primarily derived from the production or sale of
unrefined oil and gas.
(b) Any taxpayer defined as an integrated oil company per the United States Internal
Revenue Code - 26 U.S.C. 291(b)(4), or integrated oil companies that refine, produce, and
have marketing operations, whose income in Louisiana is principally derived from
production and sale of unrefined oil and gas, and who also engage in significant marketing
of refined petroleum products in Louisiana. Provided, any taxpayer, whose activities during
the taxable year do not include any "gross receipts from retail sales of oil and/or natural gas",
or any "refinery activities of oil and/or natural gas", will not be considered as an integrated
oil company for Louisiana tax purposes, notwithstanding such taxpayer may be a "related
party" or a "member of the federal consolidated group" under the United States Internal
Revenue Code.
F. Manufacturing, merchandising, and other business. (1) Except as provided in this
Subsection, the Louisiana apportionment percent of any taxpayer whose net apportionable
income is derived primarily from the business of transportation by pipeline or from any
business not included in Subsections A through E of this Section shall be the arithmetical
average of three ratios, as follows:
(a) The ratio of the value of the immovable and corporeal movable property owned
by the taxpayer and located in Louisiana to the value of all immovable and corporeal
movable property owned by the taxpayer and used in the production of the net apportionable
income.
(b) The ratio of the amount paid by the taxpayer for salaries, wages, and other
compensation for personal services rendered in this state to the total amount paid by the
taxpayer for salaries, wages, and other compensation for personal services in connection with
the production of net apportionable income.
(c) The ratio of net sales made in the regular course of business and other gross
apportionable income attributable to this state to the total net sales made in the regular course
of business and other gross apportionable income of the taxpayer.
(2)(a) For taxable periods beginning on or after January 1, 1997, and ending on or
before December 31, 2005, and for the purpose of this Subsection, the Louisiana
apportionment percent of any taxpayer whose net apportionable income is derived primarily
from the business of manufacturing or merchandising shall be computed by means of the
ratios provided in Subparagraphs (1)(a) through (c) of this Subsection, except that the ratio
of net sales as provided in Subparagraph (c) shall be double-weighted or counted twice, and
the Louisiana apportionment percent shall be the arithmetical average of the four ratios.
(b)(i) For taxable periods beginning on or after January 1, 2006, and for the purpose
of this Subsection, the Louisiana apportionment percent of any taxpayer whose net
apportionable income is derived primarily from the business of manufacturing or
merchandising shall be computed by means of a single ratio consisting of the ratio provided
for in Subparagraph (1)(c) of this Subsection.
(ii) For taxable periods beginning on or after January 1, 2016, and for the purpose
of this Subsection, the Louisiana apportionment percent of any taxpayer whose net
apportionable income is derived primarily from transportation by pipeline or from any
business not included in Subsections A through E of this Section shall be computed by
means of a single ratio consisting of the ratio provided for in Subparagraph (1)(c) of this
Subsection.
(c) The term "business of manufacturing or merchandising" shall only include a
taxpayer whose net apportionable income is derived primarily from the manufacture,
production, or sale of tangible personal property. The term "business of manufacturing or
merchandising" shall not include:
(i) A taxpayer subject to the tax imposed pursuant to Chapter 8 of Subtitle II of this
Title.
(ii) Any taxpayer whose income is primarily derived from the production or sale of
unrefined oil and gas.
(iii) Any taxpayer defined as an integrated oil company per the United States Internal
Revenue Code - 26 U.S.C. 291(b)(4), or integrated oil companies that refine, produce, and
have marketing operations, whose income in Louisiana is principally derived from
production and sale of unrefined oil and gas, and who also engage in significant marketing
of refined petroleum products in Louisiana. Provided, any taxpayer, whose activities during
the taxable year do not include any "gross receipts from retail sales of oil and/or natural gas",
or any "refinery activities of oil and/or natural gas", will not be considered as an integrated
oil company for Louisiana tax purposes, not withstanding such taxpayer may be a "related
party" or a "member of the federal consolidated group" under the United States Internal
Revenue Code.
(3) For the purpose of this Subsection, sales attributable to this state shall be all sales
where the goods, merchandise, or property is received in this state by the purchaser. In the
case of delivery of goods by common carrier or by other means of transportation, including
transportation by the purchaser, the place at which the goods are ultimately received after all
transportation has been completed shall be considered as the place at which the goods are
received by the purchaser. However, direct delivery into this state by the taxpayer to a
person or firm designated by a purchaser from within or without the state shall constitute
delivery to the purchaser in this state. For purposes of sales of aircraft manufactured or
assembled in this state, the place at which the aircraft is ultimately received shall be the place
the aircraft is to be primarily stored when not in use.
(4) For the purpose of this Subsection, salaries, wages, and other compensation for
personal services paid by a taxpayer whose principal office is located in Louisiana to officers
and employees responsible for the direction and supervision of operations of the taxpayer
partly within and partly without Louisiana and salaries, wages, and other compensation for
personal services paid to general office employees whose duties pertain to the operations of
the taxpayer partly within and partly without Louisiana shall be allocated in part to this state
on the basis of the ratio of the amount of direct operating salaries, wages, and other
compensation for services rendered in Louisiana to the total of such direct operating salaries,
wages, and other compensation paid in connection with the production of net apportionable
income.
(5) For the purpose of this Subsection, gross apportionable income attributable to this
state derived from the transportation of crude petroleum, natural gas, petroleum products, or
other commodities for others through pipelines shall include all gross revenue derived from
operations entirely within this state plus a portion of any revenue from operations partly
within and partly without this state, based upon the ratio of the number of units of
transportation service performed in Louisiana in connection with such revenue to the total
of such units. A unit of transportation service shall be the transporting of any designated
quantity of crude petroleum, natural gas, petroleum products, or other commodities for any
designated distance. All other classes of gross apportionable income shall be prorated within
or without this state on the basis of such ratio or ratios, prescribed by the secretary, as may
be reasonably applicable to the type of business involved.
G. Value. For the purposes of this Section, the value at which immovable and
corporeal movable property should be included in the apportionment factor is the average of
the beginning and close of year values on a comparable basis within and without the state.
If the average at the beginning and end of the year does not fairly represent the average of the
property owned during the year, the average may be obtained by dividing the sum of the
monthly balances by twelve. For the purposes of this Section, the value of property is
deemed to be cost to the taxpayer less a reasonable reserve for depreciation, depletion, and
obsolescence. Such reserves, reflected on the books of the taxpayer, shall be used in
determining value, subject to the right of the secretary to adjust the reserves when in his
opinion such action is necessary to reflect the fair value of the property.
H. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
I. Repealed by Acts 2002, No. 16, §2, eff. June 7, 2002.
J. Corporations utilizing common paymaster. (1) For purposes of this Section, a
parent corporation or any other member of the same affiliated group of corporations serving
as common paymaster for payroll purposes shall eliminate all payrolls from the numerator
and denominator of its salary, wages, and other compensation factor computation that
represent the amounts paid on behalf of affiliated corporations for which it has charged such
affiliate the cost and that does not meet the definition of salary, wages, and other
compensation insofar as the common paymaster is concerned. A subsidiary or other member
of an affiliated group that is a member of or participant in a common paymaster plan for
payroll purposes shall include in its numerator and denominator of the salary, wages, and
other compensation factor computation amounts paid to a common paymaster as
reimbursement in whatever form and by whatever label for salary, wages, and other
compensation as defined.
(2) For purposes of this Section, "salary, wages, and other compensation" means
remuneration paid or caused to be paid to employees for personal services. Payments made
to an independent contractor or any other person not properly classifiable as an employee are
excluded.
(3) For purposes of this Section, "employee" means any officer of a corporation, or
any individual who has the status of an employee in an employer-employee relationship.
Generally, a person will be considered to be an employee if he is included by the taxpayer
as an employee for purposes of the payroll taxes imposed by the Federal Insurance
Contributions Act.
K. Attribution of revenue from television, radio, and other broadcasting.
(1) Definitions. For the purposes of this Subsection, the following terms have the
following meanings unless the context clearly indicates otherwise:
(a) "Broadcast" means transmission by an electronic or other signal conducted by
radio waves or microwaves or by wires, lines, coaxial cables, wave guides, fiber optics,
satellite transmissions directly or indirectly to viewers and listeners, or by any other means
of communications.
(b) "Commercial domicile" shall mean the state where management decisions are
implemented, which is presumed to be the state where the taxpayer conducts its principal
business and thereby benefits from public facilities provided by that state. The location of
board of directors' meetings is not presumed to create a commercial domicile at that location.
(c) "Customer" shall mean a business or party, such as an advertiser or licensee, that
has a contract or agreement directly with the taxpayer under which revenue is derived by
such taxpayer.
(d) "Film" or "film programming" means all performances, events, or productions
intended to be broadcast for visual perception, including but not limited to news, sporting
events, plays, stories, or other literary, commercial, educational, or artistic works. Each
episode of a series of films shall constitute a separate "film" even if the series relates to the
same principal subject.
(e) "Radio" or "radio programming" means all performances, events, or productions
intended to be broadcast for auditory perception, including but not limited to news, sporting
events, plays, stories, or other literary, commercial, educational, or artistic works. Each
episode of a series of radio programming shall constitute a separate "radio programming"
even if the series relates to the same principal subject.
(f) "Subscriber" means the individual residence or other outlet that is the ultimate
recipient of the transmission.
(2) Gross apportionable income, including license fees, from broadcasting film or
radio programming, whether through the public airwaves, by cable, direct or indirect satellite
transmission, or any other means of communication, either through a network, including
owned and affiliated stations, or through an affiliated, unaffiliated, or independent television
or radio broadcasting station, shall be attributed to this state as follows:
(a) Except as otherwise provided by this Subsection, for purposes of computing the
apportionment percents provided by Subsections A through F of this Section, the amount of
gross apportionable income, including advertising income, attributed to this state from
broadcasting film or radio programming shall be determined by multiplying the total gross
apportionable income from broadcasting film or radio programming, including advertising
revenue, by the audience factor.
(b) For purposes of attributing the gross apportionable income earned by a local
television or radio station, the audience factor shall be determined by the ratio of the
taxpayer's Louisiana viewing or listening audience to their total viewing or listening
audience. The audience factor shall be determined based on the books and records of the
taxpayer or on published rating statistics. However, the method used to determine the
audience factor must be used consistently from year to year and must fairly represent the
taxpayer's activity in Louisiana.
(c)(i) For purposes of attributing the gross apportionable income earned by a cable
television system, satellite television system, or other system, hereinafter referred to
collectively in this Paragraph as "cable or satellite system", under which ultimate viewers or
listeners must pay the cable or satellite system for the right to receive the broadcast, the
audience factor shall be the ratio that the subscribers for that cable or satellite system located
in Louisiana bears to the total subscribers of that cable or satellite system if the payment
entitles the ultimate viewers or listeners to continuous reception of programming during a
subscription period.
(ii) If the number of subscribers cannot be accurately determined from the taxpayer's
books and records, the audience factor shall be determined based on the applicable year's
subscription statistics located in published surveys. However, the source selected to
determine the audience factor must be consistently used from year to year and must fairly
represent the taxpayer's activity in Louisiana.
(iii) If the payment entitles the ultimate viewers or listeners to only discrete episodes
or instances of film or radio programming, the audience factor shall be the ratio of the
subscribers for such discrete programming located in Louisiana to the total subscribers for
such discrete programming. If the number of subscribers for such discrete episodes or
instances cannot be accurately determined from the taxpayer's books and records, the
audience factor shall be determined based on statistics located in published surveys.
However, the source selected to determine the audience factor must be consistently used
from year to year and must fairly represent the taxpayer's activity in Louisiana.
(d)(i) For purposes of computing the apportionment percent provided in Subsections
A through F of this Section, the amount of gross apportionable income attributed to this state
from all other film and radio broadcasting shall be determined by multiplying the total gross
apportionable income from such film and radio broadcasting by the ratio of income received
from Louisiana customers to income received from customers everywhere; however, the
gross apportionable income attributable to the state using this ratio shall not be less than
twenty-five percent of the amount which would be attributable if calculated using an
audience factor as defined in Subparagraph (b) of this Paragraph.
(ii) For purposes of this Subparagraph, gross apportionable income includes
advertising income and income from cable or satellite systems and local television and radio
stations. "Louisiana customers" includes cable or satellite systems, local television and radio
stations, and advertisers with a commercial domicile in the state and a contract or agreement
directly with the taxpayer under which revenue is derived by such taxpayer. Notwithstanding
the provisions of Subparagraph (1)(b) of this Subsection, if the taxpayer's customer is a
television or radio station operating in Louisiana, then the commercial domicile of the
customer is deemed to be Louisiana. This provision shall have no impact on the tax filing
position of the customer.
L. Sourcing of certain sales.
(1) Sales other than sales of tangible personal property are to be sourced to this state
if the taxpayer's market for the sale is in this state. The taxpayer's market for a sale is in this
state and the sale is assigned to the state for the purpose of this Section as follows:
(a) In the case of sale of immovable property, if and to the extent the property is
located in the state.
(b) In the case of sale of a service, if and to the extent the service is delivered to a
location in the state. The delivery of a tangible medium representing the output of a service
does not control the sourcing of receipts from the underlying service.
(c) In the case of a sale or exchange of intangible property where the receipts from
the sale or exchange derive from payments that are contingent on the productivity, use, or
disposition of the property, if and to the extent the intangible property is used in the state.
(d) In the case of the sale of intangible property, other than as provided in
Subparagraph (c) of this Paragraph, where the property sold is a contract right, government
license, or similar intangible property that authorizes the holder to conduct a business activity
in a specific geographic area, if and to the extent that the intangible property is used in or
otherwise associated with the state.
(2) In the case where the taxpayer's customer is an individual, the taxpayer shall
source receipts from the sale of a service as follows:
(a) In the case where a taxpayer's customer is a natural person and the service
provided is a direct personal service, the sale shall be sourced to the state where the customer
received the direct personal service.
(b) Services that are not direct personal services that are delivered to customers who
are natural persons with a Louisiana billing address shall be sourced to this state.
(c) In the case where the sourcing methodology specified by Subparagraph (a) or (b)
of this Paragraph fails to clearly reflect the taxpayer's market in this state, the taxpayer may
utilize, or the department may require, the use of other criteria and methodologies that will
reasonably approximate the taxpayer's market in this state. If an alternate approach is utilized,
the taxpayer shall attach to the tax return a detailed explanation of why it was unreasonable
to utilize the methodology specified by Subparagraph (a) or (b) of this Paragraph and an
explanation of the methodology used. If the taxpayer fails to make such a disclosure on the
return, the taxpayer shall be presumed to consent to the sourcing as detailed in Subparagraph
(a) or (b) of this Paragraph as applicable.
(3) In the case where the taxpayer's customer is an entity that is unrelated to the
taxpayer, the taxpayer shall source receipts from the sale of a service as follows:
(a) To the extent a service is provided to an unrelated entity and the service being
provided has a substantial connection to a specific geographic location, the income shall be
sourced to Louisiana if the geographic location is in this state. If the service receipts have
a substantial connection to geographic locations in more than one state, the sales shall be
reasonably sourced between those states.
(b) To the extent a service is provided to an unrelated entity and the service being
provided does not have a substantial connection to a specific geographic location, sales from
services delivered to unrelated entities shall be sourced to the commercial domicile of the
taxpayer.
(c) In the case where the sourcing methodology specified by Subparagraph (a) or (b)
of this Paragraph fails to clearly reflect the taxpayer's market in this state, the taxpayer may
utilize, or the department may require, the use of other criteria and methodologies that will
reasonably approximate the taxpayer's market in this state. If an alternate approach is utilized,
the taxpayer shall attach to the tax return a detailed explanation of why it was unreasonable
to utilize the methodology specified by Subparagraph (a) or (b) of this Paragraph and an
explanation of the methodology used. If the taxpayer fails to make such a disclosure on the
return, the taxpayer shall be presumed to consent to the sourcing as detailed in Subparagraph
(a) or (b) of this Paragraph as applicable.
(d) The secretary shall promulgate rules pursuant to the Administrative Procedure
Act concerning the sourcing of the sales of services between related entities.
(e) As used in this Subsection, a related entity shall include:
(i) A stockholder, or a stockholder's partnership, or juridical person, if the
stockholder and the stockholder's partnerships, or juridical persons, own directly, indirectly,
beneficially, or constructively, including as provided for under 26 U.S.C. 318, in the
aggregate, at least fifty percent of the value of the taxpayer's outstanding stock.
(ii) A corporation, or a party related to the corporation in a manner that would
require an attribution of stock from the corporation to the party or from the party to the
corporation under the attribution rules of 26 U.S.C. 318, if the taxpayer owns, directly,
indirectly, beneficially, or constructively, at least fifty percent of the value of the
corporation's outstanding stock.
(iii) "Related party" means any member of a controlled group of corporations as
defined in 26 U.S.C. 1563, or any other person that would be a member of a controlled group
if rules similar to those in 26 U.S.C. 1563, were applied to that person.
(4) Whenever a taxpayer is subjected to different sourcing methodologies regarding
intangibles or services by the department and one or more other state taxing authorities, the
taxpayer may petition for, and the department shall participate in, and encourage the other
state taxing authorities to participate in, non-binding mediation in accordance with rules
promulgated in accordance with the Administrative Procedure Act.
M. Repealed by Acts 2023, No. 430, §2, eff. Jan. 1, 2024.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1988, No. 841, §1, eff.
July 18, 1988; Acts 1993, No. 690, §1, eff. June 21, 1993; Acts 1996, No. 19, §1, eff. for
taxable years beginning on or after Jan. 1, 1997; Acts 1998, No. 2, §1, eff. for taxable periods
beginning after Dec. 31, 1998; Acts 1998, No. 26, §1, eff. June 24, 1998, applicable to
taxable periods beginning on or after Jan. 1, 1998; Acts 2002, No. 16, §2, eff. June 7, 2002;
Acts 2002, No. 65, §1, eff. for taxable periods beginning after Dec. 31, 2001; Acts 2005, No.
401, §§1, 2, eff. for all taxable periods beginning after Dec. 31, 2005; Acts 2011, No. 381,
§1; Acts 2015, No. 112, §1, eff. June 19, 2015; Acts 2016, 2^nd^ Ex. Sess., No. 8, §1, eff. June
28, 2016; Acts 2023, No. 430, §§1, 2, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 5, §3,
eff. Jan. 1, 2025.
NOTE: Acts 2011, No. 381, §3 provides that the Act is applicable for all
corporate income tax periods beginning on or after Jan 1, 2012, and for all
corporation franchise tax periods beginning on or after Jan. 1, 2013.
NOTE: See Acts 2016, 2nd Ex.Sess., No. 8, §2 regarding applicability.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
#### **SUBPART C** ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
##### **§ 47:287.441** Accounting periods, methods of accounting, and adjustments {#sec-47-287.441 omnilex-key=us-la-statutes--rs-title-47--47:287.441}
For purposes of determining the period in which to include items of gross income, determining the period in which deductions should be taken, and computing net income under this Part, a corporation shall use the same taxable year and the same method of accounting it is required to use for federal income tax purposes, including its inventory method and statutorily required accounting adjustments, unless otherwise provided in this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.442** Exceptions to taxable year of inclusion; taxable year deductions taken {#sec-47-287.442 omnilex-key=us-la-statutes--rs-title-47--47:287.442}
A. Notwithstanding the provisions of R.S. 47:287.441, if any item of income has
been reported in a return and has borne tax in full for a period in which it was not properly
reportable, the taxpayer shall not be required to report the same item of income in a
subsequent period in which it would otherwise be properly reportable, unless the secretary
shall have, prior to the running of prescription with respect to the first period, redetermined
the tax liability for that period so as to eliminate the item of gross income improperly
reported and shall have refunded or credited any resulting overpayment for that period.
B. Period for which deductions and credits shall be taken.
(1)(a) Taxable year for adjustments to taxpayer's federal income tax return. Except
as otherwise provided in this Paragraph, adjustments affecting federal taxable income which
are made to the taxpayer's income tax return subsequent to filing, whether made because of
a deficiency proposed by the government, a court order, an amended return, or other
appropriate instrument or act, showing an overpayment or a deficiency shall be taken into
account for purposes of this Part in the period for which the return was filed, unless the
prescriptive period for the collection of tax or the refund or credit of overpayments, as the
case may be, has expired. If the applicable prescriptive period has expired, the additional tax
paid by the taxpayer in the case of an underpayment or the refund or credit received by the
taxpayer in the case of an overpayment shall be for the taxable year such tax was paid, such
refund was received, or such credit was allowed, as the case may be.
(b) When a federal refund results from transactions or conditions which arise after
the close of the taxable year for which the refund is made, such federal refund shall be taken
into account, for purposes of this Part, for the taxable year in which arose the transactions
or conditions causing the refund.
(2) Taking federal adjustments into account. A payment of additional federal tax
upon income which has borne Louisiana tax shall be taken into account by decreasing taxable
income. That portion, if any, of such additional federal tax payment which would be
disallowed as a deduction under either R.S. 47:287.81 or 287.83 shall be excluded from such
adjustment. Refunds or credits of federal overpayments, including refunds or credits created
by the carryback of a federal net operating loss, shall be taken into account by increasing
Louisiana net income or decreasing the Louisiana net loss, as the case may be. That portion,
if any, of the federal refund or credit of an overpayment which has not previously been
charged against or deducted from Louisiana net income shall be excluded from such
adjustment.
(3) Adjustments made to the Louisiana return. Adjustments to a return filed pursuant
to this Part, whether initiated by the secretary or the taxpayer, shall be taken into account in
the taxable year for which the return was filed in accordance with rules, regulations, or forms
prescribed by the secretary.
(4) If a deduction is claimed and allowed in any period, the same deduction cannot
again be claimed in a subsequent period in which it otherwise would be properly deductible,
unless the taxpayer, prior to the running of prescription with respect to the first period, shall
have amended his return for that period so as to eliminate the deduction and shall have paid
any additional tax which may be due as a result thereof, together with any interest and
penalties that may be applicable thereto.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.*
##### **§ 47:287.443** Effective dates, taxable year, 52-53 week year {#sec-47-287.443 omnilex-key=us-la-statutes--rs-title-47--47:287.443}
In any case in which the effective date or the applicability of any provision of this Part is expressed in terms of taxable years beginning or ending with reference to a specified date which is the first or last day of a month, a taxable year consisting of 52-53 weeks which is properly elected under law shall be treated as:
(1) Beginning with the first day of the calendar month beginning nearest to the first day of such taxable year, or
(2) Ending with the last day of the calendar month ending nearest to the last day of such taxable year, as the case may be.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.444** Returns for a period of less than twelve months, special tax computation {#sec-47-287.444 omnilex-key=us-la-statutes--rs-title-47--47:287.444}
A. When a separate return for a period of less than twelve months is required by law, or permitted by the secretary pursuant to this Part, Louisiana taxable income of a corporation shall be computed on the basis of such period.
B. When Louisiana taxable income is computed on the basis of a period of less than twelve months, it shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is required or permitted to be made. The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.
*Acts 1992, No. 170, §1, eff. for taxable periods beginning on or after Jan. 1, 1992.*
##### **§ 47:287.445** Special adjustment for long-term contracts {#sec-47-287.445 omnilex-key=us-la-statutes--rs-title-47--47:287.445}
A. General. Notwithstanding any provision to the contrary in this Chapter, any corporation that uses the percentage of completion method prescribed in 26 U.S.C.A. §460 shall upon completion of the contract, or, with respect to any amount properly taken into account after completion of the contract, when such amount is so properly taken into account, pay or shall be entitled to receive interest computed under the look-back method of Subsection B.
B. Look-back method. The interest computed under the look-back method of this Subsection shall be determined as follows:
(1) First, allocating income under the contract among taxable years in accordance with the provisions of 26 U.S.C.A. §460(b)(2)(A).
(2) Second, determine solely for purposes of computing such interest, the overpayment or underpayment of Louisiana corporate income tax for each taxable year referred to in Paragraph (1), which would result solely from the application of Paragraph (1), and
(3) Then, applying the rate of interest established by R.S. 47:1624 to the overpayment or underpayment determined under Paragraph (2).
C. S corporations. With respect to a corporation which for a taxable year is classified as an S corporation, the principles of I.R.C. Section 460(b)(4)(A) shall apply with respect to its excludible percentage of Louisiana net income attributable to any long-term contract, there shall be no exceptions for S corporations which are closely held pass-through entities and "highest rate" shall mean the highest rate of tax specified in R.S. 47:32.
*Acts 1992, No. 588, §1; Acts 2002, No. 51, §1, eff. Jan. 1, 2003.*
##### **§ 47:287.480** Special adjustments by the secretary {#sec-47-287.480 omnilex-key=us-la-statutes--rs-title-47--47:287.480}
Notwithstanding any other provisions of this Part to the contrary, the secretary is authorized to require the use of inventories and to allocate income and deductions among taxpayers and require such returns as follows:
(1) Inventories. Whenever in the opinion of the secretary the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer on such basis as the secretary may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
(2) Allocation between related businesses. In any case of two or more organizations, trades, or businesses, whether or not incorporated, whether or not organized in the United States, and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
(3) Consolidated returns.
(a) Consolidated or combined returns are not allowed under this Part except as required by the secretary pursuant to this Paragraph.
(b) For purposes of this Section, whenever a corporation which is required to file an income tax return, is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations, or whose income is regulated through contract or other arrangement, the secretary may require such consolidated statements as in his opinion are necessary, if any, in order to determine the taxable income received by any one of the affiliated or related corporations.
(c)(i) Whenever two corporations which are each required to file an income tax return are affiliated corporations as defined in Section 1504 of the Internal Revenue Code, as amended, and
(aa) If one corporation transfers all or substantially all of its Louisiana assets to the other corporation, and
(bb) If the corporations involved in the transfer file their income tax returns in accordance with the separate accounting method as set forth in R.S. 47:287.94,
then notwithstanding any other provision of law to the contrary, such transaction may, at the election of the secretary or the taxpayers, be treated as if the transaction was a reorganization as described in Section 368(a)(1)(F) of the Internal Revenue Code, as amended.
(ii) If a transaction qualifies under Subparagraph (3)(c)(i) and if an election is made to treat the transaction as a Section 368(a)(1)(F) reorganization, then in determining the tax attributes to be carried over to the transferee, the transferee shall succeed only to those items associated with the transferred assets.
(4) The foregoing Paragraphs are operative whether or not a federal income tax return for the taxable year is actually filed by the taxpayer and whether or not such adjustments have been made at federal law.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 137, §1.
{{NOTE: SEE ACTS 1987, NO. 137, §2.}}
#### **SUBPART D** EXEMPT ORGANIZATIONS
##### **§ 47:287.501** Exemption from tax on corporations {#sec-47-287.501 omnilex-key=us-la-statutes--rs-title-47--47:287.501}
A. General rule. An organization described in I.R.C. Sections 401(a) or 501 shall be exempt from income taxation under this Part to the extent such organization is exempt from income taxation at federal law, unless the contrary is expressly provided.
B. Additional exemptions.
(1) Mutual savings banks, national banking corporations and banking corporations organized under the laws of the state of Louisiana who pay a tax for their shareholders or whose shareholders pay a tax on their shares of stock under other laws of this state and building and loan associations shall be exempt from taxation under this Part.
(2) Any corporation, community chest, fund, or foundation which annually or more frequently contributes all of its current net earnings, less a reasonable reserve not to exceed one thousand dollars for anticipated expenses and future contributions, to organizations which are organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, shall itself be deemed organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals and shall be exempt from taxation under this Part; provided that said corporation, community chest, fund, or foundation is not engaged in the active conduct of trade or business, no part of its net earnings inures to the benefit of any private shareholder or individual and no substantial part of its activities is carrying on propaganda or otherwise attempting to influence legislation.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.521** Farmers' cooperatives; all cooperatives {#sec-47-287.521 omnilex-key=us-la-statutes--rs-title-47--47:287.521}
A. Farmers' cooperatives.
An organization described under federal law as a farmer's cooperative shall be exempt from income taxation under this Part to the extent such organization is exempt from income tax at federal law.
B. All cooperatives.
(1) Any cooperative taxable under federal law shall be taxed under this Part on its Louisiana taxable income.
(2) For purposes of this Subsection:
(a) "Net income" means the taxable income of a cooperative determined in accordance with federal law applicable to cooperatives and their patrons.
(b) "Gross income" and "deductions from gross income" have the same meanings herein as in federal law pertaining to cooperatives and their patrons.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.526** Shipowners' protection and indemnity associations {#sec-47-287.526 omnilex-key=us-la-statutes--rs-title-47--47:287.526}
There shall not be included in gross income the receipts of shipowners' mutual protection and indemnity associations which are not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder; but such corporations shall be subject to the tax imposed by this Part on their Louisiana taxable income from interest, dividends, and rents earned within or derived from sources within this state, for a taxable year, the same as any nonexempt corporation.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.527** Political organizations {#sec-47-287.527 omnilex-key=us-la-statutes--rs-title-47--47:287.527}
A. A political organization as defined under federal law shall be subject to taxation under this Part as provided in this Section.
B. A political organization shall be taxed under this Part on its Louisiana taxable income.
C. For purposes of this Section:
(1) "Net income" means political organization taxable income determined in accordance with federal law applicable to political organizations.
(2) "Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to political organizations.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.528** Homeowners' associations {#sec-47-287.528 omnilex-key=us-la-statutes--rs-title-47--47:287.528}
A. A homeowner's association as defined under federal law shall be subject to taxation under this Part as provided in this Section.
B. A homeowner's association shall be taxed under this Part on its Louisiana taxable income.
C. For purposes of this Section:
(1) "Net income" means a homeowner's association taxable income determined in accordance with federal law applicable to homeowners' associations.
(2) "Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to homeowners' associations.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
#### **SUBPART E** ADMINISTRATIVE PROVISIONS: RECORDS, RETURNS, DUE DATES, PAYMENT OF TAXES
##### **§ 47:287.601** Notice or regulations requiring records, statements, and special returns {#sec-47-287.601 omnilex-key=us-la-statutes--rs-title-47--47:287.601}
Every person liable for any tax imposed by this Part, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the secretary may from time to time prescribe. Whenever in the judgment of the secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records as the secretary deems sufficient to show whether or not such person is liable for tax under this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.611** General requirement of return, statement, or list {#sec-47-287.611 omnilex-key=us-la-statutes--rs-title-47--47:287.611}
Any person made liable for the tax imposed by this Part shall make a return or statement according to the forms and regulations prescribed by the secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.612** Corporation returns {#sec-47-287.612 omnilex-key=us-la-statutes--rs-title-47--47:287.612}
Every corporation subject to taxation under this Part shall make a return stating specifically the items of its gross income and the deductions and credits allowed under this Part. The return shall be verified or shall contain a written declaration by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act that it is made under the penalties imposed for false swearing. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.613** Alternative forms and instructions {#sec-47-287.613 omnilex-key=us-la-statutes--rs-title-47--47:287.613}
In addition to the returns authorized and required in this Part the secretary is authorized to prescribe such alternative forms and instructions as he deems practicable for the purpose of simplifying compliance. Such forms and instructions may contain arithmetical short-cuts and abbreviated formulae which do not precisely track the computational scheme of this Part, provided that the use of such forms remains optional.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.614** Time and place for filing returns; information concerning federal return; extension of time to file {#sec-47-287.614 omnilex-key=us-la-statutes--rs-title-47--47:287.614}
A.(1) Returns made on the basis of the calendar year shall be made and filed with
the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May following the
close of the calendar year. Returns made on the basis of a fiscal year shall be made and filed
on or before the fifteenth day of the fifth month following the close of the fiscal year with
the secretary at Baton Rouge, Louisiana.
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, returns of
organizations described in I.R.C. Section 501 made on the basis of the calendar year shall be
made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day
of June following the close of the calendar year. Returns made on the basis of a fiscal year
shall be made and filed on or before the fifteenth day of the sixth month following the close
of the fiscal year with the secretary at Baton Rouge, Louisiana.
B. A taxpayer shall disclose on its Louisiana income tax return the amount of taxable
income reported on its federal income tax return for the same taxable year and, when
requested by the secretary, shall furnish a true and correct duplicate of its federal income tax
return, statement, or report for the same taxable year.
C.(1) Any corporation whose federal income tax return is adjusted by the Internal
Revenue Service shall file an amended return within one hundred eighty days of the final
determination of such adjustments from the Internal Revenue Service.
(2) For purposes of this Subsection, "final determination" shall mean any of the
following:
(a) The taxpayer's execution of federal Form 870, or its equivalent, agreeing to the
final and complete disposition of all deficiencies or overassessments. If the agreement is
subject to final approval by the Internal Revenue Service, the Joint Committee on Taxation,
or the United States Department of Justice, the agreement shall be considered final when the
taxpayer receives a copy of the agreement executed by the government.
(b) The expiration of the statutory time period to petition the United States Tax Court
for a redetermination of the notice of deficiency.
(c) The execution of a signed closing agreement between the taxpayer and the
Internal Revenue Service pursuant to Section 7121 of the Internal Revenue Code, that results
in a final determination of all items in a completed federal audit.
(d) The issuance of a final, nonappealable decision of the United States Tax Court,
the United States Court of Federal Claims, a United States district court, or a United States
court of appeals; a decision of the Supreme Court of the United States; or any of these courts'
approval of a stipulation disposing of the case.
(e) The filing by the taxpayer of an amended federal income tax return that changes
state taxable income or state tax attributes.
(3) Unless otherwise agreed in writing by the taxpayer and the secretary, adjustments
by the department or by the taxpayer after the expiration of the applicable prescriptive period
are limited to adjustments to the taxpayer's tax liability arising from adjustments to the
taxpayer's federal taxable income.
D.(1) The secretary may grant a reasonable extension of time for filing returns, not
to exceed six months from the date the Louisiana income tax return is due or the extended
due date of the federal income tax return, whichever is later.
(2) The secretary may accept a photocopy or duplicate original of the taxpayer's:
(a) Federal application for an extension of time to file, or
(b) Application for an automatic extension of time to file a federal return.
(3) The secretary may grant an extension of time to file a Louisiana income tax
return for a specific taxable period if the taxpayer has received an automatic extension of
time to file a federal income tax return for that taxable period. The method for taxpayer
notification of the secretary that an automatic federal extension was obtained shall be
established by rule. The secretary may otherwise provide for the automatic extension of time
to file a corporation return not to exceed six months, or the extended due date of the federal
income tax return, whichever is later.
(4) For taxable periods beginning on or after January 1, 2022, the secretary shall
grant an extension of the time to file a Louisiana income tax return provided that the taxpayer
timely requested an extension from the Internal Revenue Service to file the federal return for
the same period. This extension of time to file shall not exceed six months or the extended
due date of the federal income tax return, whichever is later.
(5) All filing extensions provided pursuant to this Subsection are conditioned upon
the filing of the required return within the extension time period. If the required return is not
filed within the extension time period, there shall be no extension and any delinquent filing
penalty shall be computed from the original due date of the return.
E. Should the day required for filing returns fall on Saturday, Sunday, or a legal
holiday, the return shall be made and filed on the next business day. This Subsection is
applicable to the filing dates required by Subsection A and filing dates extended pursuant to
Subsection D.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1987, No. 136, §1, eff.
June 18, 1987; Acts 2001, No. 1032, §15; Acts 2010, No. 214, §1; Acts 2014, No. 198, §1,
eff. July 1, 2014; Acts 2016, No. 661, §1, eff. June 17, 2016; Acts 2020, No. 234, §1, eff.
Jan. 1, 2021; Acts 2021, No. 287, §1, eff. June 14, 2021; Acts 2022, No. 410, §1.
{{NOTE: See Acts 1987, No. 136, §2.}}
NOTE: See Acts 2016, No. 661, §3, regarding applicability.
##### **§ 47:287.621** Failure to file; penalty {#sec-47-287.621 omnilex-key=us-la-statutes--rs-title-47--47:287.621}
The intentional failure to file a return with the secretary in accordance with the requirements of this Part and within the time periods specified in R.S. 47:287.614 shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than six months, unless approval for a delay in filing is authorized by the secretary of the Department of Revenue in writing and in addition the penalties set forth in R.S. 47:1602 shall be invoked. The penalties provided for in this Section shall not be applicable if said return is filed within ninety days of the final date for filing as provided in R.S. 47:287.614.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1997, No. 658, §2.*
##### **§ 47:287.623** Period covered by returns or other documents {#sec-47-287.623 omnilex-key=us-la-statutes--rs-title-47--47:287.623}
When not otherwise provided for by this Part, the secretary may prescribe the period for which, or the date as of which, any return, statement, or other document required by this Part shall be made.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.625** Computations on returns or other documents {#sec-47-287.625 omnilex-key=us-la-statutes--rs-title-47--47:287.625}
A. Amounts shown on Department of Revenue forms. The secretary is authorized to provide, with respect to any amount required to be shown on a form prescribed for any return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either:
(1) The fractional part of a dollar shall be disregarded; or
(2) The fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount, determined without regard to the fractional part of a dollar, shall be increased by one dollar.
B. Election not to use whole dollar amounts. Any person making a return, statement, or other document shall be allowed to make such return, statement, or other document without regard to Subsection A.
C. Inapplicability to computation of amount. The provisions of Subsections A and B shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1997, No. 658, §2.*
##### **§ 47:287.627** Identifying number; information {#sec-47-287.627 omnilex-key=us-la-statutes--rs-title-47--47:287.627}
A. Inclusion of identifying numbers in returns. Any corporation required under the authority of this Part to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such corporation.
B. Requirement of information. For purposes of this Section, the secretary is authorized to require such information as may be necessary to assign an identifying number to any corporation.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.641** Due date of tax {#sec-47-287.641 omnilex-key=us-la-statutes--rs-title-47--47:287.641}
The tax imposed by this Part shall be due in each case on the day next following the last day of each taxable year. The filing of returns and payment of taxes shall be as provided in this Part.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.651** Payment of tax {#sec-47-287.651 omnilex-key=us-la-statutes--rs-title-47--47:287.651}
A. Time of payment.
(1) The total amount of tax on a calendar year return imposed by this Part shall be
paid on the fifteenth day of May following the close of the calendar year, or, if a calendar
year return is filed before said due date, then the tax shall be paid when the return is filed;
and, if the return is on the basis of a fiscal year, then the total amount of tax shall be paid on
the fifteenth day of the fifth month following the close of the fiscal year, or, if a fiscal year
return is filed before said due date, then the tax shall be paid when the return is filed.
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, the total
amount of tax imposed by this Part on organizations described in I.R.C. Section 501 on a
calendar year return shall be paid on the fifteenth day of June following the close of the
calendar year, or, if a calendar year return is filed before said due date, then the tax shall be
paid when the return is filed; and, if the return is on the basis of a fiscal year, then the total
amount of tax shall be paid on the fifteenth day of the sixth month following the close of the
fiscal year, or, if a fiscal year return is filed before said due date, then the tax shall be paid
when the return is filed.
(3) The full amount of tax disclosed by the return as filed shall constitute an
assessment at that time and shall be recorded as an assessment in the records of the secretary.
B. Voluntary advance payment. A tax imposed by this Part or any installment
thereof may be paid at the election of the taxpayer prior to the date prescribed for its
payment.
C. Receipts. The secretary, upon any payment of any tax imposed by this Part, shall
upon request give to the person making such payment a full written or printed receipt
therefor.
D. Form of payment. All payments of taxes under this Part shall be made payable
to the secretary of revenue; and the amount may be paid by check, bank draft, post office
money order, express money order, electronic funds transfer, or credit or debit cards.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2001, No. 1032, §15;
Acts 2010, No. 214, §1; Acts 2016, No. 661, §1, eff. June 17, 2016.
NOTE: See Acts 2016, No. 661, §3, regarding applicability.
##### **§ 47:287.654** Installment payments of estimated income tax by corporations {#sec-47-287.654 omnilex-key=us-la-statutes--rs-title-47--47:287.654}
A. Corporations required to pay estimated income tax. Every corporation subject to taxation under this Part shall make payments of estimated tax, as defined in Subsection C, during its taxable year, as provided in Subsection B, if its estimated tax for such taxable year can reasonably be expected to be one thousand dollars or more.
B. Payments in installments. Any corporation required under Subsection A to make payments of estimated tax, as defined in Subsection C, shall make such payments in installments as follows:
If the requirements of
The following percentages of the estimated
Subsection A are first met:
tax shall be paid on the 15th day of the--
4th
6th
9th
12th
month
month
month
month
(1)
Before the 1st day of the 4th
month of the taxable year
25
25
25
25
(2)
After the last day of the 3rd
month and before the 1st day
of the 6th month of the taxable
year
33 1/3
33 1/3
33 1/3
(3)
After the last day of the 5th
month and before the 1st day
of the 9th month of the taxable
year
50
50
(4)
After the last day of the 8th
month and before the 1st day
of the 12th month of the taxable
year
100
C. Estimated tax defined. The term "estimated tax" means the amount which a taxpayer estimates to be the tax imposed by this Part for the current period, less the amount which it estimates to be the sum of any credits allowable against the tax.
D. Recomputation of estimated tax. If, after paying any installment of estimated tax, the taxpayer makes a new estimate, the amount of each remaining installment, if any, shall be the amount which would have been payable if the new estimate had been made when the first estimate for the taxable year was made, increased or decreased, as the case may be, by the amount computed by dividing:
(1) The difference between: (a) the amount of estimated tax required to be paid before the date on which the new estimate is made, and (b) the amount of estimated tax which would have been required to be paid before such date if the new estimate had been made when the first estimate was made, by
(2) The number of installments remaining to be paid on or after the date on which the new estimate is made.
E. Application to short taxable year. The application of this Section to taxable years of less than twelve months shall be as prescribed by the secretary.
F. Installments paid in advance. At the election of the corporation, any installment of the estimated tax may be paid before the date prescribed for its payment.
G. Payments of estimated income tax. Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by this Part for the taxable year.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.655** Failure by corporation to pay estimated income tax {#sec-47-287.655 omnilex-key=us-la-statutes--rs-title-47--47:287.655}
A. Addition to the tax. In case of any underpayment of estimated tax by a corporation, except as provided in Subsection D, there shall be added to the tax under this Part for the taxable year a penalty of twelve percent per annum upon the amount of the underpayment, determined under Subsection B, for the period of the underpayment as determined under Subsection C.
B. Amount of underpayment. For purposes of Subsection A, the amount of the underpayment shall be the excess of:
(1) The amount of the installment which would be required to be paid if the estimated tax were equal to eighty percent of the tax shown on the return for the taxable year, or if no return was filed, eighty percent of the tax for such year, over
(2) The amount, if any, of the installment paid on or before the last date prescribed for payment.
C. Period of underpayment. The period of the underpayment shall run from the date the installment was required to be paid to whichever of the following dates is the earlier:
(1) The 15th day of the fourth month following the close of the taxable year.
(2) With respect to any portion of the underpayment, the date on which such portion is paid. For purposes of this Paragraph, a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under Subsection B(1) for such installment date.
D. Exception. Notwithstanding the provisions of the preceding Subsections, the penalty imposed with respect to any underpayment of any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for payment of such installment equals or exceeds the amount which would have been required to be paid on or before such date, if the estimated tax were whichever of the following is the lesser:
(1) The tax shown on the return of the corporation for the preceding year was for a taxable year of twelve months.
(2) An amount equal to the tax computed at the rates applicable to the taxable year but otherwise on the basis of the acts shown on the return of the corporation for, and the law applicable to, the preceding taxable year.
(3)(a) An amount equal to eighty percent of the tax for the taxable year computed by placing on an annualized basis the taxable income:
(i) for the first three months of the taxable year, in the case of the installment required to be paid in the fourth month,
(ii) for the first three months or for the first six months of the taxable year, in the case of the installment required to be paid in the sixth month of the taxable year,
(iii) for the first six months or the first eight months of the taxable year in the case of the installment required to be paid in the ninth month, and
(iv) for the first nine months or for the first eleven months of the taxable year, in the case of the installment to be paid in the twelfth month of the taxable year.
(b) For purposes of this Paragraph, the taxable income shall be placed on an annualized basis by
(i) multiplying by twelve the taxable income referred to in Subparagraph (a), and
(ii) dividing the resulting amount by the number of months in the taxable year (3, 5, 6, 8, 9, or 11, as the case may be) referred to in Subparagraph (a).
E. Definition of tax. In general. For purposes of Subsections B and D, the term "tax" means the tax imposed by this Part less the sum of any credits allowable against the tax.
F. Short taxable year. The application of this Section to taxable years of less than twelve months shall be as prescribed by the secretary.
G. Excessive adjustment under R.S. 47:287.656.
(1) Addition to tax. If the amount of an adjustment under R.S. 47:287.656 made before the fifteenth day of the fourth month following the close of the taxable year is excessive there shall be added to the tax under this Part for the taxable year a penalty of twelve percent per annum upon the excessive amount from the date on which the credit is allowed or the refund is paid to such fifteenth day.
(2) Excessive amount. For purposes of Paragraph (1), the excessive amount shall be equal to the lesser of the amount of the adjustment or the amount by which:
(a) The income tax liability, as defined in R.S. 47:287.656(C), for the taxable year as shown on the return for the taxable year, exceeds
(b) The estimated income tax paid during the taxable year, reduced by the amount of the adjustment.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2006, No. 320, §1, eff. June 13, 2006.*
##### **§ 47:287.656** Adjustment of overpayment of estimated income tax by corporation {#sec-47-287.656 omnilex-key=us-la-statutes--rs-title-47--47:287.656}
A. Application of adjustment.
(1) Time for filing. A corporation may, after the close of the taxable
year and on or before the fifteenth day of the fourth month thereafter, and
before the day on which it files a return for such taxable year, file an
application for an adjustment of an overpayment by it of estimated income tax
for such taxable year. An application under this Subsection shall not constitute
a claim for credit or refund.
(2) Form of application. An application under this Subsection shall be
verified in the manner prescribed in the case of a return of the taxpayer and
shall be filed in the manner and form prescribed by the secretary of revenue
and taxation. The application shall set forth:
(a) The estimated income tax paid by the corporation during the taxable
year.
(b) The amount which, at the time of filing the application, the
corporation estimates as its income tax liability for the taxable year.
(c) The amount of the adjustment.
(d) Such other information for purposes of carrying out the provisions
of this Section as may be required by such regulations.
B. Allowance of adjustment.
(1) Limited examination of application. Within a period of forty-five
days from the date on which an application for an adjustment is filed under
Subsection A, the secretary shall make, to the extent he deems practicable in
such period, a limited examination of the application to discover omissions and
errors therein and shall determine the amount of the adjustment upon the basis
of the application and the examination, except that the secretary may disallow,
without further action, any application which he finds contains material
omissions or errors which he deems cannot be corrected within such forty-five
days.
(2) Adjustment credited or refunded. The secretary, within the
forty-five day period referred to in Paragraph (1), may credit the amount of the
adjustment against any liability in respect of any tax administered by the
secretary on the part of the corporation and shall refund the remainder to the
corporation.
(3) Limitation. No application under this Section shall be allowed
unless the amount of the adjustment equals or exceeds (a) ten percent of the
amount estimated by the corporation on its application as its income tax
liability for the taxable year, and (b) five hundred dollars.
(4) Effect of adjustment. For purposes of this Part, other than R.S.
47:287.655, any adjustment under this Section shall be treated as a reduction
in the estimated income tax paid made on the day the credit is allowed or the
refund is paid.
C. Definitions. For purposes of this Section and R.S. 47:287.655,
relating to excessive adjustment:
(1) The term "income tax liability" means the tax imposed by this Part
less the sum of any credits allowable against the tax.
(2) The amount of an adjustment under this Section is equal to the
excess of:
(a) The estimated income tax paid by the corporation during the taxable
year, over
(b) The amount which, at the time of filing the application, the
corporation estimates as its income tax liability for the taxable year.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.657** Estimated tax payments during the course of a federal audit {#sec-47-287.657 omnilex-key=us-la-statutes--rs-title-47--47:287.657}
A corporation may make estimated payments to the department, following the process
prescribed by the department, of the state tax expected to result from a pending Internal
Revenue Service audit prior to the due date of the federal adjustments report. The estimated
tax payments shall be credited against any corporation income tax liability ultimately found
to be due to the state attributable to the federal adjustments report and shall limit the accrual
of interest pursuant to R.S. 47:1601 on that amount. If the estimated tax payments exceed the
final state tax liability attributable to the federal adjustments report the taxpayer is entitled
to a refund, subject to the credit and offset provisions of R.S. 47:1622, provided the taxpayer
files a federal adjustments report or claim for refund of an overpayment of tax pursuant to
R.S. 47:1621 no later than one year following the final determination date. Interest pursuant
to R.S. 47:1624 shall be computed and allowed only on estimated tax payments beginning
ninety days after the taxpayer files a federal adjustments report or claim for refund of an
overpayment of tax pursuant to R.S. 47:1621.
*Acts 2021, No. 287, §1, eff. June 14, 2021.*
##### **§ 47:287.659** Refunds and credits; general rules {#sec-47-287.659 omnilex-key=us-la-statutes--rs-title-47--47:287.659}
Except as otherwise provided in this Part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Part V of Chapter 18 of this Subtitle.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.660** Overpayment of installment {#sec-47-287.660 omnilex-key=us-la-statutes--rs-title-47--47:287.660}
If the taxpayer has paid as an installment of tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any, and any excess shall be credited or refunded as provided in Part V of Chapter 18 of this Subtitle.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.662** Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes {#sec-47-287.662 omnilex-key=us-la-statutes--rs-title-47--47:287.662}
The secretary may net any overpayment of income tax by a corporation against the corporation's franchise taxes for the purpose of determining the interest due under R.S. 47:1601.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.663** Overpayments arising from allowance of deductions for bad debts or worthless stock {#sec-47-287.663 omnilex-key=us-la-statutes--rs-title-47--47:287.663}
In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.664** Credits arising from refunds by utilities {#sec-47-287.664 omnilex-key=us-la-statutes--rs-title-47--47:287.664}
Whenever a utility refunds to its customers, pursuant to an order of a court or
regulatory agency as a result of the denial of a proposed rate increase, an amount or amounts
which, if taken as a deduction from gross income in the year paid or accrued, would result
in a net loss, then in lieu of such deduction the utility may elect to take a credit against its
Louisiana income tax in the amount of seventy-two percent of the income tax increase which
was the sole result of the inclusion of the amount or amounts refunded in gross income in the
year or years received irrespective of whether or not the period of limitation provided in R.S.
47:1623 has expired for the year in which the amount refunded was included in gross
income. If this credit exceeds the income tax that would be due the state of Louisiana in the
year of the refund, computed without the credit, then the excess of this credit may be carried
over the following two taxable years.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.*
##### **§ 47:287.681** Administration {#sec-47-287.681 omnilex-key=us-la-statutes--rs-title-47--47:287.681}
Except as specifically provided to the contrary in this Part, all matters pertaining to the administration of this Part shall be governed by the provisions of Chapter 18 of this Subtitle.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.682** Collection from transferee or fiduciary; procedure {#sec-47-287.682 omnilex-key=us-la-statutes--rs-title-47--47:287.682}
A. The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax, including interest, additional amounts, and additions to the tax provided by law, imposed upon the taxpayer by this Part, shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of the collection directly from the taxpayer.
B. In the absence of notice to the secretary under R.S. 47:287.683(B), the existence of a fiduciary relationship, notice of liability enforceable under this Section in respect of a tax imposed by this Part, if mailed to the person subject to the liability at his last known address, shall be sufficient for the purpose of this Part, even if such person is deceased or is under legal disability, or in the case of a corporation, has terminated its existence.
C. As used in this Section, the term "transferee" includes donee, heir, legatee, devisee, distributee, shareholder, or former shareholder of a dissolved corporation, successor of a corporation, a party to a reorganization defined in I.R.C. Section 368, and all other classes of distributees, including the transferee of a transferee.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.683** Notice of fiduciary relationship {#sec-47-287.683 omnilex-key=us-la-statutes--rs-title-47--47:287.683}
A. Fiduciary of taxpayer. Upon notice to the secretary that any person is acting in a fiduciary capacity, such fiduciary shall assume powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this Part until notice is given that the fiduciary capacity has terminated.
B. Fiduciary of transferee. Upon notice to the secretary that any person is acting in a fiduciary capacity for a person subject to the liability specified in R.S. 47:287.682, the fiduciary shall assume, on behalf of such person, the powers, rights, duties, and privileges of such person under such Section, until notice is given that the fiduciary capacity has terminated.
C. Manner of notice. Notice under R.S. 47:287.683(A) or (B) shall be given in accordance with regulations prescribed by the secretary.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
#### **SUBPART F** DEFINITIONS AND SPECIAL PROVISIONS
##### **§ 47:287.701** Definitions, use of terms and purpose {#sec-47-287.701 omnilex-key=us-la-statutes--rs-title-47--47:287.701}
A. "Federal law" means the Internal Revenue Code of 1986, as amended, (Title 26 United States Code) and applicable U.S. Treasury Regulations.
B. Federal law terms. Except as otherwise provided or clearly appearing from the context, any term used in this Part shall have the same meaning as when used in a comparable context at federal law.
C. "Allocable income or loss" or "gross allocable income or loss" means the general class of gross income designated as allocable income by R.S. 47:287.92.
D. "Apportionable income or loss" or "gross apportionable income or loss" means the general class of gross income designated as apportionable income by R.S. 47:287.92.
E. "Louisiana gross allocable income or loss" means those items of, or that portion of, allocable income or loss allocated to Louisiana pursuant to the provisions of R.S. 47:287.93(A).
F. "Net allocable income or loss" means net allocable income or loss earned within or derived from sources within Louisiana and is the mathematical remainder when subtracting from Louisiana gross allocable income or loss:
(1) Allowable deductions within the meaning of R.S. 47:287.63 which are directly attributable to Louisiana gross allocable income or loss, and
(2) A ratable portion of such allowable deductions which are not directly attributable to any item or class of gross income.
G. "Total net apportionable income or loss" means the remainder when subtracting from gross apportionable income or loss:
(1) Allowable deductions within the meaning of R.S. 47:287.63 which are directly attributable to gross apportionable income or loss, and
(2) A ratable portion of such allowable deductions which are not directly attributable to any item or class of gross income.
H. "Net apportionable income or loss" means net apportionable income or loss earned within or derived from sources within Louisiana as computed pursuant to R.S. 47:287.94(B) or (D), as the case may be.
I. Renumbered Internal Revenue Code provisions. If a provision of the Internal Revenue Code of 1986, ("I.R.C.") is specifically mentioned by number in this Part, and if after the effective date of the legislation that established such reference the Internal Revenue Code provision is by law renumbered without any other change whatever being made to it, then the provisions of this Part containing such reference shall be construed as though the renumbering of the Internal Revenue Code had not occurred.
J. "Subpart", "Section", "Subsection", "Paragraph", and "Subparagraph". When used in this Part the word "Subpart" or "Section" means a Subpart or Section of this Part unless some other statute is specifically mentioned; "Subsection" means a Subsection of the Section in which the term occurs unless some other Section is expressly mentioned; "Paragraph" means a Paragraph of the Subsection in which the term occurs unless another Subsection is expressly mentioned; and "Subparagraph" means a Subparagraph of the Paragraph in which the term occurs unless another Paragraph is expressly mentioned.
K. "Other similar services" includes but is not limited to the drilling of oil and gas wells.
L. Legislative findings.
(1) The legislature hereby finds and declares that the adoption by this state, for its corporation net income tax purposes, of certain provisions of the laws of the United States relating to definitions, the allowance of deductions, and the determination of taxable income for federal tax purposes will:
(a) Simplify preparation of Louisiana Corporation Income Tax returns by taxpayers.
(b) Improve enforcement of the Louisiana Corporation Income Tax through better use of federal information.
(c) Aid interpretation of the corporation income tax law through increased use of federal judicial and administrative determinations and precedents, where applicable.
(2) The legislature does therefore declare that this Part be construed so as to accomplish the foregoing purposes.
(3) For convenience, the sections in this Part are arranged, insofar as practicable, in the same general sequence and pattern as similar sections of the Internal Revenue Code of 1986. No special inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular Section or provision or portion of this Part, nor shall the descriptive matter or headings relating to any Part, Section, Subsection, or Paragraph be given any legal effect.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.702** Effect of Election Out of Federal Partnership Provisions {#sec-47-287.702 omnilex-key=us-la-statutes--rs-title-47--47:287.702}
A. An election made pursuant to I.R.C. (26 USC) Section 761 to exclude an unincorporated organization from the application of all or part of Subchapter K of the Internal Revenue Code shall be binding upon the members of the unincorporated organization for purposes of computing the tax imposed by this Part. Whenever such an election is made, the unincorporated organization making the election shall not be treated as a partnership for purposes of this Part.
B. Under no circumstances shall income from an unincorporated organization that has made the I.R.C. Section 761 election be treated as "income from partnerships" for purposes of this Part; rather, it shall be treated by a member of the unincorporated organization as income from the underlying property as co-owner of the property. The share of each item of income, gain, loss, deduction, or credit, realized or incurred by a member of such unincorporated organization that has made the I.R.C. Section 761 election shall be treated as follows:
(1) The member shall be treated as directly realizing the member's share of items of gross income attributable to the unincorporated organization.
(2) The member shall be treated as directly incurring the member's share of items of expense attributable to the unincorporated organization.
(3) The member shall be treated as directly accruing items of credit attributable to the unincorporated organization.
(4) The member shall treat the member's interest in each asset of the unincorporated organization as owned directly by the member.
(5) The member shall treat the member's share of each liability as incurred directly by the member.
*Acts 2005, No. 351, §1, eff. for all taxable periods beginning after Dec. 31. 2004.*
##### **§ 47:287.732** S corporations {#sec-47-287.732 omnilex-key=us-la-statutes--rs-title-47--47:287.732}
A. Definitions. As used in this Section, the following words and phrases shall have
the meanings ascribed to them in this Subsection unless the context clearly indicates
otherwise:
(1) "Code" means the Internal Revenue Code of 1986, as amended, and applicable
regulations as promulgated by the Department of Treasury.
(2) "Department" means the Department of Revenue.
(3) "Income attributable to the state" means items of income, loss, deduction, or
credit of the S corporation apportionable and allocable to this state pursuant to this Part.
(4) "Income not attributable to the state" means all items of income, loss, deduction,
or credit of the S corporation other than income attributable to the state.
(5) "Pro rata share" means the share determined with respect to an S corporation
shareholder for a taxable period in the manner provided in Section 1377(a) of the Code.
(6) "S corporation" means a corporation for which a valid election under Section
1362(a) of the Code is in effect.
(7) "Secretary" means the secretary of the Department of Revenue.
B.(1) S corporation requirements. An S corporation shall not be subject to the
income tax imposed by this Part but shall be required to file an annual informational
corporation return of income in accordance with this Section.
(2) Each shareholder's pro rata share of an S corporation's income attributable to the
state, and each resident shareholder's pro rata share of income not attributable to the state,
shall be taken into account by the shareholder in the manner and subject to the adjustments
provided in Parts III and VI of this Chapter, as applicable, and Section 1366 of the Code.
These amounts shall be subject to the tax levied pursuant to Parts III and VI, as applicable,
of this Chapter.
(3) Persons carrying on business as shareholders of an S corporation shall be liable
for income tax only in their separate or individual capacities.
C. Returns. (1) An S corporation incorporated or doing business in this state shall
file with the department an annual informational return, on a form prescribed by the
secretary, on or before the due date prescribed for the filing of corporation returns in R.S.
47:287.614. The return shall report the name, address, and social security or federal
identification number of each shareholder, income attributable to the state, and the income
not attributable to the state with respect to each shareholder as defined in Paragraphs (A)(3)
and (4) of this Section, and such other information as the secretary may require.
(2) S corporation items of income, loss, deduction, and credit taken into account by
a shareholder pursuant to Paragraph (B)(1) of this Section are characterized as though
received or incurred by the S corporation and not its shareholder.
D. Tax credits. For taxable periods beginning on or after January 1, 2026, any credit
previously earned by a taxpayer taxed as an S corporation for federal income tax purposes
and subject to the provisions of this Section shall flow-through to the shareholders in
accordance with the provisions of R.S. 47:1675(F).
E. Basis and adjustment. (1) The initial basis of a resident shareholder in the stock
of an S corporation, and in any indebtedness of the corporation owed to that shareholder,
shall be determined as of the later of the date the stock is acquired, the effective date of the
S corporation election, or the date the shareholder became a resident of this state, as provided
under the Code.
(2) The basis of a resident shareholder in the stock and indebtedness of an S
corporation shall be adjusted in the manner and to the extent required by Section 1011 of the
Code. However, any adjustments made, other than for income exempt from federal or state
income taxes, pursuant to Paragraph (B)(2) of this Section shall be taken into account.
(3) The initial basis of a nonresident shareholder in the stock of an S corporation, and
in any indebtedness of the corporation to that shareholder, shall be zero. The basis of a
nonresident shareholder in the stock and indebtedness of an S corporation shall be adjusted
as provided in Section 1367 of the Code, except that adjustments to the basis shall be limited
to the income taken into account by the shareholder pursuant to Paragraph (B)(2) of this
Section.
(4) The basis of a shareholder in the stock of an S corporation shall be reduced by
the amount allowed as a loss or deduction pursuant to Paragraph (F)(3) of this Section.
(5) The basis of a resident shareholder in the stock of an S corporation shall be
reduced by the amount of any cash distribution that is not taxable to the shareholder as a
result of the application of Paragraph (G)(2) of this Section.
(6) For purposes of this Section, a shareholder shall be considered to have acquired
stock or indebtedness received by gift at the time the donor acquired the stock or
indebtedness, if the donor was a resident of this state at the time of the gift.
F. Carryforwards. (1) Carryforwards and carrybacks to and from an S corporation
shall be restricted in the manner provided in Section 1371(b) of the Code.
(2) The aggregate amount of losses or deductions of an S corporation taken into
account by a shareholder pursuant to Paragraph (B)(2) of this Section may not exceed the
combined adjusted bases, determined in accordance with Subsection D of this Section, of the
shareholder in the stock and indebtedness of the S corporation.
(3) Any loss or deduction that is disallowed for a taxable period pursuant to
Paragraph (2) of this Subsection shall be treated as incurred by the S corporation in the
succeeding taxable period with respect to that shareholder.
(4)(a) Any loss or deduction that is disallowed pursuant to Paragraph (2) of this
Subsection for the S corporation's last taxable period as an S corporation shall be treated as
incurred by the shareholder on the last day of any post-termination transition period.
(b) The aggregate amount of losses and deductions taken into account by a
shareholder pursuant to Subparagraph (a) of this Paragraph may not exceed the adjusted basis
of the shareholder in the stock of the corporation determined in accordance with Subsection
D of this Section at the close of the last day of any post-termination transition period and
without regard to this Subsection.
G. Distributions. (1) Subject to the provisions of Paragraph (3) of this Subsection,
a distribution made by an S corporation with respect to its stock to a resident shareholder is
taxable to the shareholder as provided in Parts III and VI of this Chapter, as applicable, to the
extent that the distribution is characterized as a dividend or as gain from the sale or exchange
of property pursuant to Section 1368 of the Code.
(2) Subject to the provisions of Paragraph (3) of this Subsection, any distribution of
money made by a corporation with respect to its stock to a resident shareholder during a
post-termination transition period is not taxable to the shareholder as provided in Parts III
and VI of this Chapter, as applicable, to the extent the distribution is applied against and
reduces the adjusted basis of the stock of the shareholder in accordance with Section 1371(e)
of the Code.
(3) In applying Sections 1368 and 1371(e) of the Code to any distribution referred
to in this Subsection, all of the following shall apply:
(a) The term "adjusted basis of the stock" means the adjusted basis of the
shareholder's stock as determined in accordance with Subsection D of this Section.
(b) The accumulated adjustments account maintained for each resident shareholder
must be equal to, and adjusted in the same manner as, the corporation's accumulated
adjustments account defined in Section 1368(e)(1)(A) of the Code, except that the
accumulated adjustments account shall be modified in the manner provided in Paragraph
(E)(2) of this Section.
H.(1) Payment of tax. If any resident or nonresident shareholder fails to make timely
payment of the taxes imposed on the shareholder by this state with respect to the
shareholder's share of the income of the S corporation, the secretary may collect the payment
directly from the S corporation through any collection remedy authorized by R.S. 47:1561.
(2) The payment referred to in Paragraph (1) of this Subsection shall be in an amount
equal to the maximum tax rate provided for individuals or trusts and estates, where
applicable, multiplied by each delinquent resident or nonresident shareholder's share of the
S corporation's income attributable to this state, as reflected on the S corporation's return for
the taxable period, plus any interest or appropriate delinquency penalty.
(3) Any amount paid by the S corporation to the state pursuant to this Subsection
shall be considered to be a payment by the resident or nonresident shareholder on account
of the income tax imposed on the resident or nonresident shareholder for the taxable period.
To the extent that the payment made on behalf of the resident or nonresident shareholder
exceeds the income tax liability of the resident or nonresident shareholder, that resident or
nonresident shareholder shall be entitled to a refund, or may elect to utilize such excess as
a credit against amounts that may be paid by the S corporation on his behalf with respect to
subsequent taxable periods.
(4) An S corporation shall be entitled to recover its payment pursuant to this
Subsection, including any interest or penalty due, from the resident or nonresident
shareholder on whose behalf the payment was made.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1989, No. 622, §1, eff.
Jan 1, 1991; Acts 2002, No. 17, §1, eff. for taxable periods beginning after Dec. 31, 2002;
Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2025, No. 382, §1, eff. June 20, 2025.
NOTE: See Acts 2019, No. 442, re: applicability.
##### **§ 47:287.732.1** Composite returns for nonresident shareholders {#sec-47-287.732.1 omnilex-key=us-la-statutes--rs-title-47--47:287.732.1}
A. For purposes of this Section, the following terms shall have the meanings ascribed
to them in this Subsection:
(1) "Composite payment" means a payment filed with a composite return which
remits the Louisiana income tax of an S corporation's nonresident shareholder.
(2) "Composite return" means a return filed by an entity treated as an S corporation
on behalf of all of its nonresident shareholders which reports and remits the Louisiana
income tax of the nonresident shareholder.
(3) "Department" means the Department of Revenue.
(4) "Income attributable to the state" means items of income, loss, deduction or credit
of the S corporation apportionable and allocable to this state pursuant to this Part.
(5) "S corporation" means a corporation for which a valid election under Section
1362(a) of the Code is in effect.
B.(1) Beginning January 1, 2026, each entity treated as an S corporation for federal
income tax purposes which engages in activities in this state may file composite returns and
make composite payment of tax on behalf of any or all of its nonresident shareholders.
(2) The payment referred to in Paragraph (1) of this Subsection shall be in an amount
equal to the maximum tax rate provided for individuals or trusts and estates, as applicable,
multiplied by the nonresident shareholder's share of the S corporation's income attributable
to this state, as reflected on the S corporation's return for the taxable period.
(3) Any amount paid by the S corporation to the state pursuant to this Subsection
shall be considered to be a payment by the nonresident shareholder on account of the income
tax imposed on the nonresident shareholder for the taxable period. To the extent that the
payment made on behalf of the nonresident shareholder exceeds the income tax liability of
the nonresident shareholder, that nonresident shareholder shall be entitled to a refund, or may
elect to utilize the excess as a credit against amounts that may be paid by the S corporation
on his behalf with respect to subsequent taxable periods.
(4) A nonresident shareholder in an S corporation shall not be required to file a
Louisiana income tax return when the only income from Louisiana sources is the
shareholder's share of the S corporation's income attributable to this state for the taxable
period and the S corporation pays the tax on the shareholder's behalf pursuant to this Section.
C. Credits and overpayments claimed on composite returns.
(1) Notwithstanding the provisions of R.S. 47:1675(F) or any other provision of law
to the contrary, when a composite return is filed, each nonresident shareholder of the S
corporation shall claim his respective share of any credit earned by the S corporation for the
applicable tax period in which the credit was earned.
(2) Credits claimed on a composite return shall not be allowed or claimed on any
other return submitted on behalf of or by a shareholder for the same taxable period.
(3) When a composite return reflects an overpayment that is determined to be correct
by the department, the overpayment shall be paid to the S corporation that filed the
composite return.
(4) Composite returns shall be filed electronically. The department may promulgate
rules and regulations in accordance with the Administrative Procedure Act necessary for
implementation of this Paragraph and may further define and require the necessary methods
for filing, signing, subscribing, or verifying a return, statement, or other documents required
for such implementation.
*Acts 2002, No. 17, §1, eff. for taxable periods beginning after Dec. 31, 2002; Acts 2025, No. 382, §1, eff. June 20, 2025.*
##### **§ 47:287.732.2** Election for S corporations and other flow-through entities {#sec-47-287.732.2 omnilex-key=us-la-statutes--rs-title-47--47:287.732.2}
A.(1) Any S corporation or entity taxed as a partnership for federal income tax
purposes may elect to be taxed and to comply with this Part in the same manner as if the
entity had been required to file an income tax return with the Internal Revenue Service as a
C corporation.
(2) The election shall be made in writing and may be made at any time during the
preceding taxable year, or at any time during the taxable year and on or before the fifteenth
day of the fourth month after the close of the taxable year. The secretary may treat an
election made after the fifteenth day of the fourth month after the close of the taxable year
as timely made for the taxable year if the secretary determines that there was reasonable
cause for the failure to make the election timely.
(3) The election shall be effective for the taxable year of the entity for which it is
made and for all succeeding taxable years of the entity, until the election is terminated by the
secretary or an application for prospective termination of the election is effective.
(4)(a) An entity that has made an election pursuant to this Section may apply to the
secretary for termination of the election if shareholders, partners, or members holding more
than one-half of the ownership interest in the entity on the day on which the revocation is
requested consent to the revocation request.
(b) The secretary may terminate an entity's election if the entity shows a material
change in circumstances. A significant change in federal tax law may be considered by the
secretary as a material change in circumstances.
(c) An application for prospective termination of the election shall be effective
automatically for the subsequent taxable year upon completion of the following:
(i) The shareholders, partners, or members holding more than one-half of the
ownership interest in the entity consent, in writing and maintained in the entity's records, to
the application for prospective termination.
(ii) The entity timely submits the application for prospective termination to the
secretary, in a manner as prescribed by the secretary, no later than November first prior to
the close of the taxable year for calendar year filers or sixty days prior to the close of the
taxable year for fiscal year filers.
(d) Upon the entity's completion of Items (c)(i) and (ii) of this Paragraph and the
automatic effectiveness of the election's termination, no election otherwise allowed by this
Section shall apply for the succeeding five taxable years of the entity or its successor.
B. Notwithstanding any provision of law to the contrary, the tax on the Louisiana
taxable income of every entity that makes the election pursuant to this Section shall be
computed at the rate levied on individuals pursuant to the provisions of R.S. 47:32.
C. Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
D. The secretary may require the electronic filing of tax returns or reports filed by
entities making an election pursuant to this Section.
E. Unless otherwise provided in this Section, the provisions of this Part shall apply
to all entities making an election pursuant to this Section.
F. Any entity filing a composite partnership return pursuant to R.S. 47:201.1 is
prohibited from making the election pursuant to this Section for the same tax year.
G. The secretary may promulgate rules necessary for administering the provisions
of this Section in accordance with the provisions of the Administrative Procedure Act.
Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2021, No. 396, §§1, 2, eff. Jan.1,
2022; Acts 2023, No. 450, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts
2025, No. 382, §1, eff. June 20, 2025.
NOTE: See Acts 2019, No. 442, re: applicability.
##### **§ 47:287.733** Corporations filing consolidated federal returns {#sec-47-287.733 omnilex-key=us-la-statutes--rs-title-47--47:287.733}
A. Except as otherwise provided in Subsection B of this Section, when a corporation is included with affiliates in a consolidated federal income tax return in accordance with federal law, the terms and provisions of this Part shall apply as if the corporation had been required to file an income tax return with the Internal Revenue Service on a separate corporation basis for the current and all prior taxable years, in accordance with federal law. Nothing in this Section shall be construed to allow a deduction for federal income tax on a separate corporation basis.
B.(1) Notwithstanding the provisions of Subsection A, any gain recognized by the distributing corporation pursuant to Section 311(b) of the Internal Revenue Code, but deferred for federal income tax purposes pursuant to the regulations under Section 1502 of the Internal Revenue Code, relating to deferred intercompany transactions, shall also be deferred for purposes of this Part and shall be restored to income of the distributing corporation in the year it would be restored to a member of the affiliated group pursuant to the regulations under Section 1502 of the Internal Revenue Code. Except, such deferred income shall be restored to income of the distributing corporation and taxed if the distributing corporation is merged with another corporation, reorganized, or ceases to be liable for corporation income tax for any reason whatsoever.
(2) In such case, for the purpose of determining gain or loss but for no other purposes, the adjusted basis of the distributee corporation in the property distributed to it by the distributing corporation shall be the distributing corporation's basis increased by the gain which would have been recognized but which is deferred pursuant to Paragraph B(1).
(3) Notwithstanding any other provision of this Section for purposes of determining a deduction for depreciation or amortization, the basis of any property distributed pursuant to Paragraph B(2) shall be the same to the distributee corporation as it was to the distributing corporation.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1996, No. 42, §1, eff. for taxable periods beginning after Dec. 31, 1996.*
##### **§ 47:287.734** Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's) {#sec-47-287.734 omnilex-key=us-la-statutes--rs-title-47--47:287.734}
A. The federal law classification Domestic International Sales Corporation (DISC) is not cognizable at law in this state. For the purposes of this Part, a DISC under federal law shall be taxed and required to comply with the law the same as any other corporation. A corporation which owns stock in, makes sales to, or otherwise uses the services of a corporation classified as a DISC under federal law may be required by the secretary to include a proportionate share of DISC income and deductions on its own return to clearly reflect its income for the taxable year.
B. The federal law classification Foreign Sales Corporation (FSC) is not cognizable at law in this state. For the purposes of this Part an FSC under federal law shall be taxed and required to comply with the law the same as any other corporation. A corporation which owns stock in, makes sales to, or otherwise uses the services of a corporation classified as an FSC under federal law may be required by the secretary to include a proportionate share of the FSC's income and deductions on its own return to clearly reflect its income for the taxable year.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.736** Real Estate Investment Trusts (REITs) {#sec-47-287.736 omnilex-key=us-la-statutes--rs-title-47--47:287.736}
A. The tax imposed by this Part upon corporations shall be imposed upon real estate investment trusts and shall be computed only upon that part of the net income of the real estate investment trust which is subject to federal income tax as provided in Sections 857 and 858 of the Internal Revenue Code of 1986, as amended, except as otherwise provided in this Section.
B. The term "real estate investment trust" shall have the meaning ascribed to such term in Section 856 of the Internal Revenue Code of 1986, as amended.
C. The dividend paid deduction otherwise allowed by federal law in computing net income of a real estate investment trust that is subject to federal income tax shall not be allowed as a deduction in computing the tax imposed by this Part unless the real estate investment trust is either (1) a publicly traded real estate investment trust or (2) a qualified real estate investment trust as defined in this Section.
D. For purposes of this Section, the term "qualified real estate investment trust" shall mean any real estate investment trust other than a real estate investment trust more than fifty percent of the voting power or value of the beneficial interests or shares of which are owned or controlled, directly or indirectly, by a single entity that is:
(1) Subject to the provisions of Subchapter C of Chapter 1 of Subtitle A of Title 26 of the United States Code, as amended, and not exempt from federal income tax pursuant to the provisions of Section 501 of the Internal Revenue Code of 1986, as amended.
(2) Not a real estate investment trust as defined in this Section or a qualified real estate investment trust subsidiary under Section 856(i) of the Internal Revenue Code of 1986, as amended.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 396, §1, eff. for all taxable periods beginning after Dec. 31, 2005.*
##### **§ 47:287.738** Other inclusions and exclusions from gross income {#sec-47-287.738 omnilex-key=us-la-statutes--rs-title-47--47:287.738}
A. Inclusion of payments to non-United States companies.
Notwithstanding any federal law to the contrary, gross income as defined in R.S.
47:287.61 of this Part shall include rents, salaries, wages, premiums, annuities,
compensations, remuneration, emoluments, and other fixed or determinable annual or
periodical gains, profits, and income taxed pursuant to United States Internal Revenue Code
Section 881 relative to amounts received from sources within the United States by
corporations not created or organized in the United States or under the laws of the United
States or any state.
B. Inclusion of target company gains.
(1) For the purposes of this Part, if a purchasing corporation makes an election under
I.R.C. Section 338, or is treated under Subsection (e) of I.R.C. Section 338 as having made
such an election, then, in the case of any qualified stock purchase, the target corporation:
(a) Shall be treated as having sold all of its assets at the close of the acquisition date
at fair market value in a single transaction and
(b) Shall be treated as a new corporation which purchased all of the assets referred
to in Subparagraph (a) as of the beginning of the day after the acquisition date.
(2) Any gain or loss recognized under Paragraph (B)(1) shall be taken into account
in determining gross income under R.S. 47:287.71.
(3) The secretary may prescribe reasonable and needful methods of accounting,
computation, and basis determination for the administration of this Subsection, including the
allocation and apportionment of any gain within and without Louisiana.
(4) The secretary may provide that the gain determined under this Section may be
reduced by the gain on the sale of target corporation stock determined to have borne
Louisiana income tax.
C. Interest on obligations or securities issued by the state of Louisiana or its political
or municipal subdivisions is exempt and therefore excluded from gross income.
D. 1934 Basis Adjustment.
(1) The adjusted basis for computing gain on the sale of property acquired before
January 1, 1934 shall be its adjusted basis under federal law or its fair market value on
January 1, 1934, whichever is higher.
(2) If the basis determined in Paragraph (D)(1) exceeds the property's adjusted basis
under federal law, the difference between the two bases may be excluded from gross income
to the extent of the gain included in gross income.
E. Gain or loss upon disposition of installment obligations.
(1) If an installment obligation is satisfied at other than its face value or distributed,
transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the
difference between the basis of the obligation and
(a) In the case of satisfaction at other than face value or a sale or exchange, the
amount realized, or
(b) In case of a distribution, transmission, or disposition otherwise than by sale or
exchange, the fair market value of the obligation at the time of such distribution,
transmission, or disposition. The basis of the obligation shall be the excess of the face value
of the obligation over an amount equal to the income which would be returnable were the
obligation satisfied in full.
(2) In the case of a distribution in liquidation, the secretary may permit the
distributee to report the gain in the year received.
F. Deduction for interest and dividends.
(1) Effective for taxable years beginning after December 31, 2005, there shall be
allowed for each taxable year a deduction equal to the amount of dividends that would
otherwise be included in gross income.
(2) Effective for taxable years beginning after December 31, 2005, there shall be
allowed for each taxable year a deduction equal to the amount of interest that would
otherwise be included in gross income; however, a corporation may elect to pay tax on
interest income from a corporation which is controlled by the former through ownership of
fifty percent or more of the voting stock of the latter and to use the provisions of R.S.
47:287.93(A)(2).
G. Deduction for hurricane recovery benefits. Any gratuitous grant, loan, or other
benefit directly or indirectly provided to a taxpayer by a hurricane recovery entity as defined
in R.S. 47:293 shall be allowed as a deduction if such benefit was included in federal
adjusted gross income.
H. Exemption for COVID-19 relief benefits. Any gratuitous grant, loan, rebate, tax
credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided
to a corporation by the state or federal government as a COVID-19 relief benefit as defined
in R.S. 47:297.16 shall be exempt if the benefit was included in the corporation's federal
gross income.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 401, §1, eff.
for all taxable periods beginning after Dec. 31, 2005; Acts 2007, No. 247, §1, eff. July 6,
2007; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018;
Acts 2021, No. 54, §1, eff. June 4, 2021.
NOTE: See Acts 2015, No. 123, §5, re: applicability.
NOTE: See Acts 2018, 2^nd^ E.S., No. 4, §1, re: applicability.
##### **§ 47:287.741** Special rule for leases {#sec-47-287.741 omnilex-key=us-la-statutes--rs-title-47--47:287.741}
Special federal rules for leases or finance leases shall be ignored in the determination of gross income, allowable deductions, net income, and Louisiana net income under this Part. For purposes of this Section, "special federal rules for leases or finance leases" means Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Act of 1984, and such provisions, portions, or principles thereof as are retained in federal law by the transitional rules of the Tax Reform Act of 1986.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.743** Deductions from gross income; charges in case of oil and gas wells {#sec-47-287.743 omnilex-key=us-la-statutes--rs-title-47--47:287.743}
A.(1) Option with respect to intangible drilling and development costs incurred by an operator (one who holds a working or operating interest in any tract or parcel of land either as a fee owner or under a lease or any other form of contract granting working or operating rights) in the development of oil and gas properties: All expenditures made by an operator for wages, fuel, repairs, hauling, supplies, etc., incident to and necessary for the drilling of wells and the preparation of wells for the production of oil or gas, may, at the option of the operator, be deducted from gross income as an expense or charged to capital account. Such expenditures have for convenience been termed intangible drilling and development costs. They include the cost to operators of any drilling or development work, excluding amounts payable only out of production or the gross proceeds from production and amounts properly allocable to cost of depreciable property, done for them by contractors under any form of contract, including turnkey contracts. Examples of items to which this option applies are all amounts paid for labor, fuel, repairs, hauling, and supplies, or any of them, which are used:
(a) In the drilling, shooting, and cleaning of wells.
(b) In such clearing of ground, draining, road making, surveying, and geological works as are necessary in preparation for the drilling of wells.
(c) In the construction of such derricks, tanks, pipelines, and other physical structures as are necessary for the drilling of wells and the preparation of wells for the production of oil or gas.
(2) In general, this option applies only to expenditures for those drilling and development items which in themselves do not have a salvage value. For the purpose of this option, labor, fuel, repairs, hauling, supplies, etc., are not considered as having a salvage value, even though used in connection with the installation of physical property which has a salvage value. Included in this option are all costs of drilling and development undertaken, directly or through a contract, by an operator of an oil and gas property whether incurred by him prior or subsequent to the formal grant or assignment to him of operating rights (a leasehold interest, or other form of operating rights, or working interest); except that in any case where any drilling or development project is undertaken for the grant or assignment of a fraction of the operating rights, only that part of the costs thereof which is attributable to such fractional interest is within this option. In the excepted cases, costs of the project undertaken, including depreciable equipment furnished, to the extent allocable to fractions of the operating rights held by others, must be capitalized as the depletable capital cost of the fractional interest thus acquired.
B.(1) Capital items. The option with respect to intangible drilling and development costs does not apply to expenditures by which the taxpayer acquires tangible property ordinarily considered as having a salvage value. Examples of such items are the costs of the actual materials in those structures which are constructed in the wells and on the property, and the cost of drilling tools, pipe, casing, tubing, tanks, engines, boilers, machines, etc. The option does not apply to any expenditure for wages, fuel, repairs, hauling, supplies, etc., in connection with equipment, facilities, or structures not incident to or necessary for the drilling of wells, such as structures for storing or treating oil or gas. These are capital items and are returnable through depreciation.
(2) Expense items. Expenditures which must be charged off as expense, regardless of the option provided by this Section, are those for labor, fuel, repairs, hauling, supplies, etc., in connection with the operation of the wells and of other facilities on the property for the production of oil or gas.
C. If an election to expense intangible drilling and development costs is not made, the cost may be recovered in the same manner as provided under federal law.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.744** Tax deduction; election; bonus depreciation and amortization {#sec-47-287.744 omnilex-key=us-la-statutes--rs-title-47--47:287.744}
A. General. For purposes of computing net income for taxable years beginning on
or after January 1, 2025, there shall be allowed a deduction, at the election of the taxpayer,
from federal gross income for costs of qualified property, qualified improvement property,
and research and experimental expenditures, as provided in this Section.
B. Definitions. For purposes of this Section, the following words shall have the
following meanings:
(1) "Bonus depreciation" and "bonus amortization" mean methods to recover costs
for expenditures in depreciable or amortizable business assets by immediately deducting the
cost of the expenditures in the tax year in which the property is placed in service or the
expenditure is paid or incurred.
(2) "Internal Revenue Code" means Title 26 of the United States Code and Title 26
of the Code of Federal Regulations, each as in effect on January 1, 2024.
(3) "Qualified improvement property" shall have the same meaning as the term is
defined in Section 168(e)(6) of the Internal Revenue Code.
(4) "Qualified property" shall have the same meaning as the term is defined in
Section 168(k) of the Internal Revenue Code.
(5) "Research and experimental expenditures" shall have the same meaning as the
term is defined by Section 174 of the Internal Revenue Code.
C. Bonus depreciation for qualified property and qualified improvement property.
(1) Expenditures for qualified property or qualified improvement property placed in
service on or after January 1, 2025, shall be eligible for bonus depreciation and, if elected by
the taxpayer, shall be deducted as an expense incurred by the taxpayer during the taxable year
in which the property is placed in service.
(2) If a taxpayer elects bonus depreciation for costs of qualified property or qualified
improvement property, any depreciation claimed pursuant to this Section shall not duplicate
any depreciation or bonus depreciation allowable on the federal income tax return of the
taxpayer for the taxable year.
(3) For taxable periods subsequent to the tax year in which the election has been
made pursuant to this Section, federal gross income shall be increased by the amount of
depreciation claimed under the Internal Revenue Code for the qualified property or qualified
improvement property for which bonus depreciation has been claimed.
(4) Costs of qualified property or qualified improvement property for which a
taxpayer has elected bonus depreciation pursuant to the provisions of this Section shall be
subject to recapture upon the sale or disposition of the property in accordance with
Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on January
1, 2024.
D. Bonus amortization for research and experimental expenditures.
(1) Research and experimental expenditures paid or incurred on or after January 1,
2025, shall be eligible for bonus amortization and, if elected by the taxpayer, shall be
deducted as an expense incurred by the taxpayer during the taxable year in which the
expenditure was incurred.
(2) If a taxpayer elects bonus amortization for research and experimental
expenditures, any amortization claimed pursuant to this Section shall not duplicate any
amortization or bonus amortization allowable on the federal income tax return of the
taxpayer for the taxable year.
(3) For taxable periods subsequent to the tax year in which the election has been
made pursuant to this Section, federal gross income shall be increased by the amount of
amortization claimed under the Internal Revenue Code for research and experimental
expenditures for which bonus amortization has been claimed.
(4) Research and experimental expenditures for which a taxpayer has elected bonus
amortization pursuant to the provisions of this Section shall be excluded from the basis of
property related to the expenditures upon the sale or disposition of the property in accordance
with Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on
January 1, 2024.
E. Election. An election is made when a taxpayer timely files an original or amended
Louisiana corporation income tax return with depreciation or amortization expensed in the
calculation of Louisiana taxable income.
F. Nothing in this Section shall be construed to allow as an expense the excess of one
hundred percent of the cost of property or expenditures. The provisions of this Section shall
not be construed to alter the treatment of expenses for any tax year beginning on or before
January 1, 2024.
G. Administration. The Department of Revenue may promulgate regulations in
accordance with the Administrative Procedure Act as are necessary to implement the
provisions of this Section.
Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.745** Deductions from gross income; depletion {#sec-47-287.745 omnilex-key=us-la-statutes--rs-title-47--47:287.745}
A. In computing net income in the case of oil and gas wells there shall be allowed
as a deduction cost depletion as defined under federal law or percentage depletion as
provided for in Subsection B, whichever is greater.
B. In the case of oil and gas wells, the percentage depletion provided for in
Subsection A shall be twenty-two percent of gross income from the property during the
taxable year, excluding from such gross income an amount equal to any rents or royalties
paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed
fifty percent of the net income of the taxpayer, computed without allowance for depletion,
from the property. In determining net income from the property, federal income taxes shall
be considered an expense.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2015, No. 123, §1, eff.
July 1, 2015; §3, eff. July 1, 2018.
NOTE: See Acts 2015, No. 123, §5, re: applicability.
NOTE: See Acts 2018, 2^nd^ E.S., No. 4, §1, re: applicability.
##### **§ 47:287.746** Adjustments to income and deductions {#sec-47-287.746 omnilex-key=us-la-statutes--rs-title-47--47:287.746}
Income and deductions reported under federal law may be increased or decreased to take into account the differences in reporting under prior Louisiana law or due to modifications, such as depletion and intangible drilling and development costs, under this Part. Such increase or decrease shall be as prescribed by the secretary.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.747** Situs of stock cancelled or redeemed in liquidation {#sec-47-287.747 omnilex-key=us-la-statutes--rs-title-47--47:287.747}
In cases where property located in Louisiana is received by a shareholder in the liquidation of a corporation, the stock cancelled or redeemed in the liquidation shall, for purposes of determining taxable gain under this Part, be deemed to have its taxable situs in this state to the extent that the property of the corporation distributed in liquidation is located in Louisiana. If only a portion of the property distributed in liquidation is located in Louisiana, only a corresponding portion of the gain realized by a shareholder shall be considered to be derived from Louisiana sources. Nothing in this Section shall be construed to mean that gain or loss shall be recognized upon the transfer of property in a merger of corporations where the basis of the property in the hands of the merging corporation is carried forward as the basis in the hands of the continuing corporation.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.748** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-287.748 omnilex-key=us-la-statutes--rs-title-47--47:287.748}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.749** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-287.749 omnilex-key=us-la-statutes--rs-title-47--47:287.749}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.750** Louisiana work opportunity tax credit {#sec-47-287.750 omnilex-key=us-la-statutes--rs-title-47--47:287.750}
A. There is hereby authorized a nonrefundable credit for businesses that hire
participants in the work release programs provided for in R.S. 15:711, 1111, 1199.9, and
1199.10.
B. For the purposes of this Section the following terms shall have the following
meanings:
(1) "Department" shall mean the Department of Revenue.
(2) "Eligible business" shall mean a business that is subject to Louisiana income tax
and participates in any of the work release programs provided for in R.S. 15:711, 1111,
1199.9, or 1199.10.
(3) "Eligible job" shall mean the following:
(a) A new job.
(b) An existing job that has been vacant for at least one year.
(c) An existing job that is vacant because the person who previously filled the job
left voluntarily or was terminated for cause.
(4) "Eligible re-entrant" shall mean an inmate or former inmate who is eligible to
participate and is actively participating in a work release program provided for in R.S.
15:711, 1111, 1199.9, or 1199.10. An eligible re-entrant shall meet all of the criteria
provided for in R.S. 15:1199.7.
(5) "Secretary" shall mean the secretary of the Department of Revenue.
C.(1) The amount of the credit provided for in this Section shall equal five percent
of the total wages paid to an eligible re-entrant in an eligible job for twelve consecutive
months following the release of the eligible re-entrant from imprisonment.
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, the total
amount of tax credits granted to any eligible business pursuant to this Section shall not
exceed two thousand five hundred dollars per eligible re-entrant.
D.(1) The credit shall be earned upon certification by the Department of Public
Safety and Corrections or the applicable sheriff to the department that the eligible business
employed an eligible re-entrant in an eligible job for twelve consecutive months following
the release of the eligible re-entrant from imprisonment.
(2) The credit shall be earned only once for each eligible re-entrant.
E.(1) The credit shall be allowed against any Louisiana income tax due from an
eligible business for the taxable period in which the credit is earned.
(2) If the tax credit authorized pursuant to this Section exceeds the tax liability of an
eligible business, the business may carry any unused credit forward and apply the unused
credit against subsequent tax liability for a period not to exceed five years.
F. Credits previously granted to an eligible business but later disallowed may be
recovered by the secretary pursuant to the provisions provided for in R.S. 47:1561.3.
G. A taxpayer shall not receive any other incentive for the job creation or hiring of
an eligible re-entrant for which the taxpayer has received a tax credit pursuant to this Section.
H. The department may promulgate rules in accordance with the Administrative
Procedure Act to establish procedures related to program eligibility and any other matter
necessary to carry out this Section.
I. Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
Acts 2021, No. 453, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff.
Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess.,
No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 382, §2, eff. June 20, 2025.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026. See also Acts 2024, 3rd Ex. Sess., No. 11, §6,
regarding applicability to tax periods beginning on or after Jan. 1, 2025.
##### **§ 47:287.751** Reconciliation of transitional differences {#sec-47-287.751 omnilex-key=us-la-statutes--rs-title-47--47:287.751}
A. The secretary is authorized to provide methods for transition and allocation between the requirements of prior law and the requirements of this Part in order that timing differences and other differences in tax accounting such as the adjusted basis of property may be reconciled.
B. Differences between prior law and this Part respecting basis or other provisions such as those which require or allow a taxpayer to do the following:
(1) To report gross income under this Part in a period later than under prior law or earlier than under prior law.
(2) To deduct expenses under this Part one or more periods after such expenses are allowable under prior law or one or more periods before such expenses are allowable under prior law.
(3) To report an item of income more than once.
(4) To deduct an item of cost more than once, may be allocated by the secretary between taxable years, or disallowed, or required to be reported, as the case may be, when the secretary determines such allocations or methods are necessary to clearly reflect income.
C. For purposes of this Section, the term "require" includes lawful elections made by the taxpayer.
D. The secretary is authorized to promulgate rules and regulations to carryout and enforce the purposes of this Section.
*Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.*
##### **§ 47:287.752** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-287.752 omnilex-key=us-la-statutes--rs-title-47--47:287.752}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.753** Neighborhood assistance tax credit {#sec-47-287.753 omnilex-key=us-la-statutes--rs-title-47--47:287.753}
A. The following words and phrases used in this Section, unless a different meaning
is plainly required by the context, shall have the following meanings:
(1) "Business firm" means any business entity authorized to do business in the state
of Louisiana and subject to the state corporation income tax imposed by the provisions of
Title 47 of the Louisiana Revised Statutes of 1950.
(2) "Community services" means any type of counseling and advice, emergency
assistance, or medical care furnished to individuals or groups in the state of Louisiana.
(3) "Crime prevention" means any activity which aids in the reduction of crime in
the state of Louisiana.
(4) "Education" means any type of scholastic instruction or scholarship assistance
to an individual who resides in the state of Louisiana that enables him to prepare himself for
better opportunities.
(5) "Job training" means any type of instruction to an individual who resides in the
state of Louisiana that enables him to acquire vocational skills so that he can become
employable or be able to seek a higher grade of employment.
(6) "Neighborhood assistance" means furnishing financial assistance, labor, material,
or technical advice to aid in the physical improvement or rehabilitation of any part or all of
a neighborhood area.
(7) "Neighborhood organization" means any organization which performs
community services in the state of Louisiana and which is:
(a) Determined by the Internal Revenue Service to be exempt from income taxation
under the provisions of the Internal Revenue Code.
(b) Incorporated in the state of Louisiana as a nonprofit corporation under the
provisions of R.S. 12:201 et seq.
(c) Designated as a community development corporation by the United States
government under the provisions of Title VII of the Economic Opportunity Act of 1964.
(8) "Neighborhood" means a specific geographic area, urban, inter-urban, suburban,
or rural as certified by the Division of Community Development of the Department of
Consumer Affairs regulation and licensing, which is experiencing problems endangering its
existence as a viable and stable neighborhood.
B. Any business firm engaged in the activities of providing neighborhood assistance,
job training, education for individuals, community services, or crime prevention in the state
of Louisiana shall receive a tax credit as provided in Subsection C, if the commissioner of
administration or his successor annually approves the proposal of the business firm. No
proposal shall be approved unless endorsed by the agency of local government within the
area in which the business firm is engaging in such activities, which has adopted an overall
community or neighborhood development plan, as being consistent with such plan. The
proposal shall set forth the program to be conducted, the neighborhood area to be served,
why the program is needed, the estimated amount to be invested in the program, and the
plans for implementing the program. If, in the opinion of the commissioner of administration
or his successor, a business firm's investment can more consistently be made through
contributions to a neighborhood organization as defined in Subsection A(7), tax credits may
be allowed as provided in Subsection C. The commissioner of administration or his
successor is hereby authorized to promulgate rules and regulations for establishing criteria
for evaluating such proposals by business firms for approval or disapproval and for
establishing priorities for approval or disapproval of such proposals by business firms with
the assistance and approval of the secretary of the Department of Revenue. The total amount
of tax credit granted for programs approved by the commissioner of administration or his
successor for each fiscal year shall not exceed one percent of the total amount of state
corporation income tax as collected in the prior fiscal year.
C. The division of administration or its successor shall grant a tax credit against the
state corporation income tax as provided in this Section. A tax credit of up to fifty percent
of the actual amount contributed may be allowed for investment in programs approved by
the commissioner of administration or his successor. Such credit for any corporation shall
not exceed one hundred eighty thousand dollars annually. No tax credit shall be granted to
any bank, bank and trust company, insurance company, trust company, national bank, savings
association, or building and loan association for activities that are a part of its normal course
of business. Any tax credit not used in the period the investment was made may be carried
over for the next five succeeding taxable periods until the full credit has been allowed.
D. The decision of the commissioner of administration or his successor to approve
or disapprove a proposal pursuant to this Section shall be in writing, and if he approves the
proposal, he shall state the maximum credit allowable to the business firm. A copy of the
decision of the commissioner of administration or his successor shall be transmitted to the
governor and to the secretary of the Department of Revenue.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1988, No. 625, §4; Acts
1997, No. 658, §2; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July 1, 2018; Acts
2017, No. 400, §4, eff. June 26, 2017.
NOTE: See Acts 2015, No. 125, §7, regarding applicability.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 29, §2, regarding effectiveness.
##### **§ 47:287.755** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-287.755 omnilex-key=us-la-statutes--rs-title-47--47:287.755}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.756** Tax credit for environmental equipment purchases {#sec-47-287.756 omnilex-key=us-la-statutes--rs-title-47--47:287.756}
A. Any business entity authorized to do business in the state of Louisiana and subject to the state corporation income tax imposed by this Part, except a corporation classified under the Internal Revenue Code as a Subchapter S Corporation, shall be allowed a tax credit for the purchase of environmental equipment designed to recover or recycle chlorofluorocarbons used as refrigerants in commercial, home, and automobile air-conditioning systems, refrigeration units, and industrial cooling applications.
B. The tax credit shall be twenty percent of the purchase price of the equipment if paid for in a single taxable year. If the equipment purchased is financed over two or more taxable years, the tax credit in a taxable year shall be twenty percent of that portion of the original purchase price paid in that taxable year.
C. All environmental equipment for which a tax credit is sought shall conform with technical standards set by the secretary of the Department of Environmental Quality. The secretary of the Department of Revenue shall utilize those standards in the promulgation of such rules and regulations as may be deemed necessary to carry out the purposes of this Section.
D. The tax credit allowed by this Section shall apply only to equipment purchased between July 1, 1989 and December 31, 1991. The credit for equipment purchased prior to January 1, 1991 shall be claimed on either an amended return for the applicable tax year or in the first taxable year filing following January 1, 1991.
E. The tax credit allowed by this Section shall not exceed the total income tax liability of the corporation.
Acts 1991, No. 312, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2.
{{NOTE: SEE ALSO R.S. 47:297(G).}}
##### **§ 47:287.757** Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009. {#sec-47-287.757 omnilex-key=us-la-statutes--rs-title-47--47:287.757}
*Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.*
##### **§ 47:287.758** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-287.758 omnilex-key=us-la-statutes--rs-title-47--47:287.758}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.759** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-287.759 omnilex-key=us-la-statutes--rs-title-47--47:287.759}
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:287.785** Rules and regulations {#sec-47-287.785 omnilex-key=us-la-statutes--rs-title-47--47:287.785}
A. The secretary is authorized to promulgate, make, and publish reasonable rules and regulations for the purpose of the proper administration and enforcement of this Part and the collection of revenues hereunder. Such rules and regulations shall not be inconsistent with the provisions of Title 47 or other laws or the Constitution of this state. Rules and regulations adopted and promulgated by the secretary in accordance with law shall have the full force and effect of law.
B. To the extent not otherwise provided in this Part, any election under this Part shall be made at such time and in such manner as the secretary may prescribe by instructions, regulations, directions, or forms.
C. Regulations in force on effective date of Part.
(1) Existing regulations, duly adopted for the administration and interpretation of Chapter 1 of Title 47, relative to the income taxation of corporations, which are in existence and operative on the effective date of this Part shall remain fully effective for taxable years beginning before January 1, 1987.
(2) Carryover regulations. Existing regulations relative to the income taxation of corporations other than insurance companies, which are not inconsistent with this Part and which the secretary deems necessary and useful for the administration of this Part, shall continue to have the full force and effect of law without formal promulgation pursuant to the provisions of the Administrative Procedure Act, R.S. 49:950 et seq. In connection with the carryover of the regulations, the secretary shall not alter the sense, meaning, or effect of any existing rule or regulation intended carryover effect,* but may:
(i) Renumber and rearrange Sections or parts of Sections.
(ii) Transfer Sections or divide Sections so as to give to distinct subject matters a separate Section number, but without changing the meaning.
(iii) Insert or change the wording of headnotes.
(iv) Change reference numbers to agree with renumbered Chapters, Parts, or Sections.
(v) Substitute the proper Section number for the term "the preceding Section" and the like.
(vi) Strike out figures where they are merely a repetition of written words and vice-versa.
(vii) Change capitalization, spacing, and margins for purposes of uniformity.
(viii) Correct manifest typographical and grammatical errors.
(ix) Make any other purely formal or clerical changes in keeping with the purpose of revising or updating the carryover of the regulations.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
*AS APPEARS IN ENROLLED BILL.
#### **PART III** PROVISIONS FOR INDIVIDUALS
##### **§ 47:290** Purpose {#sec-47-290 omnilex-key=us-la-statutes--rs-title-47--47:290}
A. This Part is intended to conform the Louisiana individual income tax law with the United States Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer's filing of returns, reduce the taxpayer's accounting burden, and facilitate the collection and administration of these taxes.
B. It is intended that for any taxable year individuals domiciled, residing, or having a permanent place of abode in Louisiana shall be taxed upon income from whatever sources derived and that all other individuals having income earned within or derived from sources in this state shall be taxed upon their Louisiana income for that year.
*Acts 1980, No. 316, §1.*
##### **§ 47:291** Application of Part {#sec-47-291 omnilex-key=us-la-statutes--rs-title-47--47:291}
The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.
*Acts 1980, No. 316, §1.*
##### **§ 47:292** Inconsistent provisions {#sec-47-292 omnilex-key=us-la-statutes--rs-title-47--47:292}
The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.
*Acts 1980, No. 316, §1.*
##### **§ 47:292.1** Special authority for the secretary with respect to military service in the Persian Gulf area {#sec-47-292.1 omnilex-key=us-la-statutes--rs-title-47--47:292.1}
Notwithstanding any provisions of law to the contrary, the secretary shall grant certain relief to military personnel for service in the Persian Gulf area or associated with Operation Desert Shield to the full extent of such relief granted by federal law.
*Acts 1991, No. 889, §1, eff. for taxable years beginning on or after Jan. 1, 1990.*
##### **§ 47:292.2** Special grant of authority for the secretary with respect to military service in Bosnia {#sec-47-292.2 omnilex-key=us-la-statutes--rs-title-47--47:292.2}
Notwithstanding any provision of law to the contrary, the secretary shall grant relief to military personnel for service in Bosnia to the full extent of such relief granted by federal law.
*Acts 1996, No. 30, §1, eff. for taxable years beginning after Dec. 31, 1994.*
##### **§ 47:292.3** Special authority for the secretary with respect to certain military service in the uniformed services {#sec-47-292.3 omnilex-key=us-la-statutes--rs-title-47--47:292.3}
Notwithstanding any other provision of law to the contrary, the
secretary may grant certain relief to persons in the uniformed services for
service in the uniformed services as defined in R.S. 29:403(9) to the full extent
of such relief granted by federal law.
*Acts 2001, 2nd Ex. Sess., No. 6, §1, eff. Oct. 16, 2001.*
##### **§ 47:293** Definitions {#sec-47-293 omnilex-key=us-la-statutes--rs-title-47--47:293}
The following definitions shall apply throughout this Part, unless the context requires
otherwise:
(1) "Adjusted gross income" means, for any taxable year and for any individual, the
adjusted gross income of the individual for the taxable year that is reportable on the
individual's federal income tax return.
(2)(a)(i) "Construction code retrofitting deduction" means an amount equal to fifty
percent of the cost paid or incurred by a taxpayer to voluntarily retrofit an existing residential
structure for which the taxpayer claims the homestead exemption for ad valorem tax
purposes, excluding rental property, to bring it into compliance with the State Uniform
Construction Code or the fortified home standards of the Insurance Institute for Business and
Home Safety, less the value of any municipally sponsored, state-sponsored, or federally
sponsored financial incentives for the retrofitting cost paid.
(ii) "Voluntarily retrofit an existing residential structure" means that the retrofitting
is not a construction, reconstruction, alteration, or repair of such structure required by the
State Uniform Construction Code because the structure is a new residential structure or
because of damage or destruction of an existing residential structure.
(b) The total deduction amount granted to a taxpayer pursuant to this Paragraph shall
not exceed ten thousand dollars per retrofitted residential structure. The deduction earned
pursuant to this Paragraph shall be claimed on the return for the taxable year in which the
work is completed.
(c) Repealed by Acts 2025, No. 473, §2, eff. Jan. 1, 2026.
(d) The secretary of the Department of Revenue shall promulgate such rules and
regulations in accordance with the Administrative Procedure Act as may be necessary to
carry out the provisions of this Paragraph, including but not limited to rules and regulations
providing for the forms and verification documents necessary for a taxpayer to claim the
deduction provided in this Paragraph.
(e) Repealed by Acts 2025, No. 473, §2, eff. Jan. 1, 2026.
(f) A taxpayer shall not receive any other state tax credit, exemption, exclusion,
deduction, or any other tax benefit for items of tangible personal property for which the
taxpayer has received a tax credit under this Paragraph. However, a taxpayer may receive
a grant pursuant to R.S. 22:1483.1 in addition to the deduction provided for in this
Paragraph.
(3) "Excess federal itemized personal deductions" for the purposes of this Part,
means one hundred percent of the amount by which the federal itemized personal deduction
for expenses for medical care used by the taxpayer in the calculation of federal taxable
income exceeds the amount of the federal standard deduction that is designated for the filing
status used for the taxable period on the individual income tax return required to be filed.
For purposes of this Paragraph, the term "expenses for medical care" has the meaning given
the term in Section 213(d) of the Internal Revenue Code and is subject to all applicable
federal limitations.
(4) Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.
(5) "Hurricane recovery entity" means the Road Home Corporation as provided for
in Chapter 3-E of Title 40 of the Louisiana Revised Statutes of 1950, the Louisiana Recovery
Authority as provided for in Part V of Chapter 2 of Title 49 of the Louisiana Revised Statutes
of 1950, the disaster recovery unit within the office of community development, division of
administration, or the Louisiana Family Recovery Corps.
(6) "Individual" means a natural person. However, for any taxable year, a husband
and wife may file a joint income tax return and a surviving spouse may file a joint income
tax return on behalf of the survivor and the deceased for the year in which the death occurred,
if the survivor has not remarried during the year of death.
(7)(a) "The recreation volunteer and volunteer firefighter deduction" for the purposes
of this Part, means a deduction in the amount of five hundred dollars per tax year for
individuals who volunteer for recreation departments and volunteer fire departments.
(b) In order to qualify for the deduction for volunteers for recreation departments,
the taxpayer must comply with the following requirements:
(i) The taxpayer must serve as a volunteer for thirty or more hours during the taxable
year.
(ii) The taxpayer must be registered by the recreation department as a volunteer.
(iii) The recreation department must be operated by the state of Louisiana or a
political subdivision of the state.
(c) The recreation department shall certify in writing that the taxpayer served as a
volunteer for thirty or more hours during the year and that the taxpayer was not compensated
for these services. The certification shall include the taxpayer's name, address, and social
security number and the name and address of the recreation department.
(d) In order to qualify for the deduction as a volunteer firefighter, the individual shall
complete twenty-four hours of continuing education annually, and shall be an active member
of the Louisiana State Fireman's Association, or on the departmental personnel roster for the
State Fire Marshal's Volunteer Fireman's Insurance Program.
(8) "Tax" or "tax liability" means the liability for all amounts owing by an individual
to the state of Louisiana under this Part.
(9)(a) "Tax table income", for resident individuals, means adjusted gross income plus
interest on obligations of a state or political subdivision thereof, other than Louisiana and its
municipalities, title to which obligations vested with the resident individual on or subsequent
to January 1, 1980, and less:
(i) Any gratuitous grant, loan, or other benefit directly or indirectly provided to a
taxpayer by a hurricane recovery entity if such benefit was included in federal adjusted gross
income.
(ii) Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.
(iii) Income exempt from taxation under the laws of Louisiana or which Louisiana
is prohibited from taxing by the constitution or laws of the United States.
(iv) The standard deduction provided for in R.S. 47:294.
(v) The amount deposited in a medical savings account as defined in R.S.
47:297.1(B), and any interest accrued thereon; however, any amount withdrawn from a
medical savings account for purposes other than paying eligible medical expenses or to
procure health insurance shall be included in tax table income.
(vi) For tax years beginning on and after January 1, 2001, the amount deposited in
an education savings account as provided in R.S. 17:3095(A)(1)(b), and any interest accrued
thereon; however, any such deposit plus interest withdrawn from an education savings
account for purposes other than paying qualified higher education expenses, as defined in
R.S. 17:3092(10) shall be included in tax table income.
(vii) The amount of the exclusion provided for in R.S. 47:297.3 for S Bank
shareholders.
(viii) For tax years beginning on and after January 1, 2005, the amount deposited in
an education savings account as provided in R.S. 17:3095(A)(1)(c), and any interest accrued
thereon; however, any such deposit plus interest withdrawn from an education savings
account for purposes other than paying qualified higher education expenses, as defined in
R.S. 17:3092 shall be included in tax table income.
(ix) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
(x) The temporary teacher deduction.
(xi) Excess federal itemized personal deductions.
(xii) The recreation volunteer and volunteer firefighter deduction.
(xiii) The construction code retrofitting deduction.
(xiv) The elementary and secondary school tuition deduction as provided for in R.S.
47:297.10.
(xv) The educational expenses deduction for home-schooled children as provided
for in R.S. 47:297.11.
(xvi) The deduction for fees and other educational expenses for a quality public
education as provided for in R.S. 47:297.12.
(xvii) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
(xviii) The pass-through entity exclusion provided in R.S. 47:297.14.
(xix) For taxable periods beginning on and after January 1, 2020, and on or before
December 31, 2020, the COVID-19 educational expenses deduction as provided for in R.S.
47:297.15.
(xx) Any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified
disaster relief benefit directly or indirectly provided to a taxpayer by the state or federal
government as a COVID-19 relief benefit as defined in R.S. 47:297.16 if the benefit was
included in the taxpayer's federal adjusted gross income.
(xxi) The exemption for military survivor benefit plan payments pursuant to R.S.
47:297.17.
(xxii) The digital nomad exemption as provided for in R.S. 47:297.18.
(xxiii) The deduction for adopting a child or youth from foster care as provided in
R.S. 47:297.20.
(xxiv) The deduction for the private adoption of certain infants as provided for in
R.S. 47:297.21.
(xxv) For tax years beginning on and after January 1, 2022, the amount deposited in
an education savings account as provided in R.S. 17:3100.5(A)(1)(b) and any interest
accrued thereon; however, any deposit plus interest withdrawn from an education savings
account for purposes other than paying qualified education expenses, as defined in R.S.
17:3100.2, shall be included in tax table income.
(xxvi) The bonus depreciation deduction provided for in R.S. 47:297.25.
(xxvii) Grant amounts received from the Louisiana Fortify Homes Program pursuant
to R.S. 22:1483.1 on or after January 1, 2025.
(xxviii) For tax years beginning on and after January 1, 2026, the amount deposited
in a special savings account for financing of certain qualified expenses of persons with
disabilities as provided in R.S. 17:3088 and any interest accrued; however, any deposit plus
interest withdrawn from a special savings account for purposes other than paying qualified
disability expenses, as defined in R.S. 17:3082, shall be included in taxable income.
(xxix) The deduction for hardship distributions from retirement accounts as
authorized by R.S. 47:297.26.
(b) Interest on obligations of the state of Louisiana, its political subdivisions, public
corporations created by them and constituted authorities thereof authorized to issue
obligations on their behalf, title to which obligations vested with a resident individual shall
be excluded from "tax table income" and is hereby declared exempt from state income
taxation.
(c) Interest on obligations of other states and their subdivisions, public corporations
created by them and constituted authorities thereof authorized to issue obligations on their
behalf, title to which obligations vested with a resident individual prior to January 1, 1980,
shall be excluded from "tax table income" and if title to such obligations vests with a resident
individual after January 1, 1980, interest thereon shall be included in "tax table income".
(d) For the purposes of this Paragraph, income distributed by a trust, partnership, or
mutual fund to an individual taxpayer shall retain the same character in his hands as it had
in the hands of such distributor to the extent such income similarly retains its character for
federal income tax purposes.
(e) For tax years beginning after December 31, 2002, and before January 1, 2022, in
the case of an individual who is on active duty as a member of the armed forces of the United
States, which full-time duty is or will be continuous and uninterrupted for one hundred
twenty consecutive days or more, total compensation paid for services performed outside this
state by the armed forces of the United States of up to thirty thousand dollars shall be
excluded from "tax table income" and is hereby declared exempt from state income taxation.
For tax years beginning on or after January 1, 2022, the exclusion shall be up to fifty
thousand dollars.
(10) "Tax table income", for nonresident individuals, means the amount of Louisiana
income, as provided in this Part, allocated and apportioned under the provisions of R.S.
47:241 through 247, less the proportionate amount of excess federal itemized personal
deductions; the temporary teacher deduction; the recreation volunteer and volunteer
firefighter deduction; the construction code retrofitting deduction; any gratuitous grant, loan,
or other benefit directly or indirectly provided to a taxpayer by a hurricane recovery entity
if such benefit was included in federal adjusted gross income; any gratuitous grant, loan,
rebate, tax credit, advance refund, or other qualified disaster relief benefit directly or
indirectly provided to a taxpayer by the state or federal government as a COVID-19 relief
benefit as defined in R.S. 47:297.16 if the benefit was included in the taxpayer's federal
adjusted gross income; the exclusion provided for in R.S. 47:297.3 for S Bank shareholders;
salaries, wages, or other compensation received for disaster or emergency-related work
rendered during a declared state disaster or emergency; wages of nonresident individuals who
are eligible for the mobile workforce exemption pursuant to R.S. 47:248; the pass-through
entity exclusion provided in R.S. 47:297.14; the exemption for military survivor benefit plan
payments pursuant to R.S. 47:297.17; the bonus depreciation deduction provided for in R.S.
47:297.25 and the standard deduction provided for in R.S. 47:294. The proportionate
amount is to be determined by the ratio of Louisiana income to federal adjusted gross
income. When federal adjusted gross income is less than Louisiana income, the ratio shall
be one hundred percent.
(11)(a) "Temporary teacher deduction" for the purposes of this Part, means a
deduction for each tax year beginning in 2007 and 2008 only, in an amount of one thousand
dollars for an individual who was previously employed as a public school classroom teacher
by a school board in one of the following parishes impacted by Hurricane Katrina: Jefferson,
Orleans, Plaquemines, St. Bernard, and St. Tammany.
(b) In order to qualify for the deduction, the public school classroom teacher shall
agree in writing to be employed as a public school classroom teacher for at least three years.
The individual shall submit the agreement between the school board and the teacher to the
Department of Revenue in order to obtain the deduction.
Acts 1980, No. 316, §1; Acts 1988, No. 44, §1, eff. for taxable periods beginning on
or after Jan. 1, 1988; Acts 1991, No. 242, §1, eff. for taxable periods beginning on or after
Jan. 1, 1991; Acts 1996, No. 11, §1, eff. for taxable periods beginning after Dec. 31, 1995
and ending on Jan. 1, 1997; Acts 1996, No. 41, §2, eff. for taxable periods beginning after
Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997;
Acts 2000, No. 34, §1, eff. Jan. 1, 2001; Acts 2001, No. 332, §2, eff. June 6, 2001; Acts
2002, No. 24, §1, eff. for all taxable years after Dec. 31, 2001; Acts 2002, No. 30, §1, eff.
for taxable periods beginning on or after Jan. 1, 2003; Acts 2002, No. 51, §§1 and 2, eff. Jan.
1, 2003; Acts 2005, No. 292, §2; Acts 2005, 1st Ex. Sess., No. 23, §1, eff. Jan. 21, 2006;
Acts 2006, 1^st^ Ex. Sess., No. 25, §§1, 2, eff. Feb. 23, 2006; Acts 2007, No. 160, §§1, 2; Acts
2007, No. 247, §1, eff. July 6, 2007; Acts 2007, No. 351, §1; Acts 2007, No. 399, §1; Acts
2007, No. 458, §1; Acts 2007, No. 467, §1, eff. July 11, 2007; Acts 2008, 2^nd^ Ex. Sess., No.
5, §1, eff. May 13, 2008, for taxable years beginning in calendar year 2008; Acts 2008, 2^nd^
Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1,
2009; Acts 2009, No. 457, §1, eff. for taxable periods after Jan. 1, 2010; Acts 2009, No. 460,
§1, eff. July 8, 2009; Acts 2011, No. 401, §1; Acts 2016, 2^nd^ Ex. Sess., No. 11, §1, eff. June
28, 2016; Acts 2017, No. 358, §1, eff. July 1, 2017; Acts 2018, 1^st^ Ex. Sess., No. 1, §1, eff.
March 26, 2018; Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2020, 2^nd^ Ex. Sess., No.
13, §1, eff. Oct. 28, 2020; Acts 2020, 2^nd^ Ex. Sess., No. 26, §1, eff. Oct. 28, 2020; Acts 2021,
No. 52, §2, eff. Jan. 1, 2022; Acts 2021, No. 54, §1, eff. June 4, 2021; Acts 2021, No. 161,
§1, eff. June 11, 2021; Acts 2021, No. 185, §1, eff. June 11, 2021; Acts 2021, No. 296, §1,
eff. June 14, 2021; Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2021, No. 383, §1, eff.
June 16, 2021; Acts 2021, No. 387, §1, eff. June 16, 2021; Acts 2021, No. 395, §§1, 2, eff.
Jan. 1, 2022; Acts 2023, No. 242, §1; Acts 2023, No. 262, §1, eff. June 12, 2023; Acts 2024,
3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 32, §2, eff. June 4, 2025;
Acts 2025, No. 110, §2; Acts 2025, No. 251, §1, eff. Jan. 1, 2026; Acts 2025, No. 473, §§1,
2, eff. Jan. 1, 2026.
NOTE: See Acts 2006, 1st Ex. Sess., No. 25, §3. Item (9)(a)(ix) and
Paragraph (8) retroactive to Dec. 31, 2004.
NOTE: See Acts 2016, 2nd Ex. Sess., No. 11, §2, regarding applicability.
NOTE: See Acts 2017, No. 358, §1, re: applicability.
NOTE: See Acts 2018, 1st E.S., No. 1, §2, re: applicability.
NOTE: See Acts 2019, No. 442, re: applicability.
NOTE: See Acts 2020, 2^nd^ Ex. Sess., No. 13, re: applicability.
NOTE: See Acts 2020, 2^nd^ Ex. Sess., No. 26, re: applicability.
##### **§ 47:293.1** Deduction for federal income tax for Hurricane Ida {#sec-47-293.1 omnilex-key=us-la-statutes--rs-title-47--47:293.1}
For taxable periods beginning on January 1, 2020, through December 31, 2021,
federal income tax liability shall be increased by the amount by which an individual's federal
income tax due to the United States for the taxable period was decreased as a result of
claiming the increased federal standard deduction or the federal itemized deduction for
certain net disaster losses attributable to Hurricane Ida.
Acts 2023, No. 434, §1, eff. June 27, 2023.
NOTE: See Acts 2023, No. 434, §2, re: applicability.
##### **§ 47:293.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-293.2 omnilex-key=us-la-statutes--rs-title-47--47:293.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:294** Standard deduction {#sec-47-294 omnilex-key=us-la-statutes--rs-title-47--47:294}
A. A standard deduction shall be allowed in determining a taxpayer's tax liability
pursuant to this Part. Taxpayers are required to use the same filing status on their return
required to be filed under this Part as they used on their federal income tax return. For tax
year 2025, the amount of the standard deduction shall be as follows:
(1) Single Individual and Married-Separate $12,500.00
(2) Married-Joint Return, a Qualified Surviving 200% of the dollar amount
Spouse, and Head of Household provided for Single Individuals
B. Beginning January 1, 2026, and thereafter, the amount of the standard deduction
provided in Subsection A of this Section shall be adjusted annually by an amount calculated
by multiplying the amount of the prior year's standard deduction by the percentage increase
in the Consumer Price Index United States city average for all urban consumers (CPI-U), as
reported by the United States Department of Labor, Bureau of Labor Statistics, or its
successor, for the previous calendar year.
Acts 1980, No. 316, §1. Acts 1983, 2nd Ex. Sess., No. 1, §1, eff. Dec. 19, 1983; Acts
2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
{{NOTE: SECTION 4 OF ACTS 1983, 2ND EX. SESS., NO. 1,
PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL
BE APPLICABLE TO TAXABLE YEARS BEGINNING AFTER
DECEMBER 31, 1982. FOR TAXABLE YEARS BEGINNING PRIOR TO
JANUARY 1, 1983, THE TAX SHALL BE AS REQUIRED BY LAW
PRIOR TO THE EFFECTIVE DATE OF THIS ACT."}}
##### **§ 47:295** Tax imposed on individuals; administration {#sec-47-295 omnilex-key=us-la-statutes--rs-title-47--47:295}
A. There is imposed an income tax for each taxable year upon the Louisiana income
of every individual, whether resident or nonresident. The amount of the tax shall be
determined in accordance with the provisions of R.S. 47:32.
B. The secretary of the Department of Revenue shall administer and enforce this Part
and may adopt, prescribe, and from time to time alter and enforce reasonable rules, orders,
and regulations for the purpose of implementing this Part. The secretary may, upon making
a record of his reasons therefor, waive, reduce, or compromise any of the taxes, penalties, or
interest or other amounts provided by this Part. Notwithstanding the provisions of R.S.
47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand
dollars shall be subject to oversight by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any
penalty the secretary remits or waives in accordance with rules and regulations promulgated
pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties
under the department's voluntary disclosure program.
C. The secretary may require that a complete copy of the taxpayer's federal income
tax return, or any part thereof, be filed. When the return is filed, the federal income tax
return, or part thereof, shall constitute and become part of the return required to be filed
under this Part.
*Acts 1980, No. 316, §1; Acts 1997, No. 658, §2; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:296** Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003. {#sec-47-296 omnilex-key=us-la-statutes--rs-title-47--47:296}
*Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.*
##### **§ 47:296.1** Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025. {#sec-47-296.1 omnilex-key=us-la-statutes--rs-title-47--47:296.1}
*Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025.*
##### **§ 47:296.2** Suspension and denial of renewal of drivers' licenses {#sec-47-296.2 omnilex-key=us-la-statutes--rs-title-47--47:296.2}
A. A suspension of driving privileges shall be imposed and renewal of a driver's
license shall be denied if all of the following conditions are met:
(1) The Department of Revenue has an assessment or judgment against an individual
that has become final and nonappealable.
(2) The amount of the final assessment or final judgment is in excess of one thousand
dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.
(3) The individual has not paid the assessment or judgment.
(4) The individual has not entered into an installment agreement with the Department
of Revenue within ninety days of the date the assessment or judgment became final and
nonappealable.
B.(1) The suspension and denial shall be effective until such time as the individual
has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and
the Department of Revenue notifies the Department of Public Safety and Corrections, office
of motor vehicles, of the payment or arrangement to pay.
(2) Upon payment or arrangement to pay, the Department of Revenue shall promptly
notify the office of motor vehicles and the individual's driving privileges shall be reinstated
without additional action required of the individual. Notwithstanding any provision of law
to the contrary, the office of motor vehicles shall not impose a fee when reinstating an
individual's driving privileges when a suspension is imposed pursuant to this Section.
(3) The Department of Revenue may enter into an interagency agreement with the
office of motor vehicles to reimburse the office of motor vehicles for the actual expenses
associated with the license suspensions and reinstatements pursuant to R.S. 32:414(R).
One-sixth of such reimbursement shall provide for and continue the existing dedication
applicable to reinstatement fees pursuant to R.S. 32:414(H) for emergency medical services.
C. In the case of a spouse who qualifies for liability relief under the innocent spouse
provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.
D.(1) The secretary of the Department of Revenue, in cooperation with the secretary
of the Department of Public Safety and Corrections, shall adopt and promulgate rules and
regulations in accordance with the provisions of the Administrative Procedure Act to
effectuate the orderly and expeditious suspension and denial of renewal and reissuance of
drivers' licenses in accordance with the provisions of this Section.
(2) Notwithstanding the provisions of Subsection A of this Section, the secretary of
the Department of Revenue may, by rule, provide for suspension of driver's license privileges
at higher thresholds of individual income tax due based on an individual's historical
compliance with Louisiana tax laws, the facts and circumstances relating to the unpaid tax
liability, and may accept surety or other collateral in lieu of suspension of a driver's license.
*Acts 2003, No. 453, §2, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005; Acts 2022, No. 701, §2, eff. Jan. 1, 2023.*
##### **§ 47:296.3** Suspension, revocation, or denial of hunting and fishing licenses {#sec-47-296.3 omnilex-key=us-la-statutes--rs-title-47--47:296.3}
A. Hunting or fishing licenses shall be suspended, revoked, or denied at such time as the Department of Revenue has an assessment or judgment against an individual that has become final and nonappealable, if the amount of the final assessment or final judgment is in excess of five hundred dollars of individual income tax, exclusive of penalty, interest, costs, and other charges.
B. The suspension, revocation, or denial shall be effective until such time as the individual has paid or made arrangements to pay the delinquent tax, interest, penalty, and all costs and the Department of Revenue notifies the Department of Wildlife and Fisheries of the payment.
C. In the case of a spouse who qualifies for liability relief under the innocent spouse provisions in R.S. 47:101(B)(7) and 1584, the provisions of this Section shall not apply.
D. The secretary of the Department of Revenue, in cooperation with the secretary of the Department of Wildlife and Fisheries, shall adopt and promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act to effectuate the orderly and expeditious suspension, revocation, or denial, and reissuance of hunting and fishing licenses in accordance with the provisions of this Section.
*Acts 2003, No. 380, §1, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005.*
##### **§ 47:297** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-297 omnilex-key=us-la-statutes--rs-title-47--47:297}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:297.1** Tax deduction; medical savings accounts {#sec-47-297.1 omnilex-key=us-la-statutes--rs-title-47--47:297.1}
A. There shall be allowed a deduction from tax table income for contributions to a medical savings account as provided in this Section. Contributions to a medical savings account for a taxable year shall not exceed the allowable deduction for a qualified higher deductible health plan.
B. For purposes of this Section, the following words and phrases shall have the respective meanings ascribed to them in this Subsection:
(1) "Account administrator" shall mean a state or national bank, savings and loan association, credit union as those terms are defined in R.S. 6:2, or a savings bank chartered pursuant to the Louisiana Savings Bank Act of 1990.^1^ Account administrator shall also mean an insurer as that term is defined in R.S. 22:5, a health maintenance organization as defined in R.S. 22:2002(7), a group purchaser as defined in R.S. 40:2202(3), a third party administrator licensed pursuant to R.S. 22:3031 et seq., and an employer, if the employer has a self-insured health plan meeting federal ERISA requirements.
(2) "Account holder" means a resident individual or an employee for whose benefit a medical savings account is established.
(3) "Dependent" means the spouse of an account holder or minor child of an account holder or any other person required to be covered as a dependent on an accident and health insurance policy or a health maintenance organization contract or certificate under the Louisiana Insurance Code.^2^
(4) "Eligible medical expense" means an expense payable by a taxpayer for medical care as provided in Section 213(d) of the Internal Revenue Code.^3^
(5) "Higher deductible" means an annual deductible of not less than one thousand five hundred dollars, but not more than two thousand two hundred fifty dollars for individual health coverage, and not less than three thousand dollars, but not more than four thousand five hundred dollars for health coverage provided to an individual and his or her dependents. Such deductible limits thereafter shall be adjusted annually for increases in the cost of living, as measured by the medical costs component of the Consumer Price Index.
(6) "Medical savings account" means an account established to procure health coverage for or to pay eligible medical expenses of the account holder and his or her dependents.
(7) "Medical savings account program" means a program that includes all of the following:
(a) The purchase by an employer of a qualified higher deductible health plan for the benefit of an employee and his or her dependents or the purchase by a resident individual of a qualified higher deductible health plan for his or her benefit or for the benefit of his or her dependents, or both.
(b) The payment on behalf of an employee into a medical savings account by his or her employer or payment into a medical savings account by a resident individual on his or her behalf.
(c) An account administrator to administer the medical savings account and the reimbursement of eligible medical expenses or premiums for health coverage therefrom.
(8) "Qualified higher deductible health plan" means any hospital, health, or medical expense insurance policy, hospital or medical service contract, health and accident insurance policy, or any other contract of this type, including a group insurance plan, or any policy of family group, blanket, or franchise health and accident insurance, a self-insurance plan, an employee welfare plan, and a health maintenance organization subscriber agreement, all as defined in Title 22 of the Louisiana Revised Statutes of 1950 that provides for payment of covered expenses that exceed the higher deductible and that is purchased by:
(a) An employer for the benefit of an employee.
(b) A resident individual for his or her benefit.
(9) "Resident individual" means an individual who has a domicile in this state.
C.(1) Each employer shall be permitted to offer voluntarily the following programs:
(a) Continued coverage under the employer's existing health coverage policy, certificate, or contract.
(b) Participation in a medical savings account program.
(2) An employer that previously did not grant an accident and health insurance policy, certificate, or contract or coverage under any other health plan, including a plan of a health maintenance organization for his or her employees may establish a medical savings account program.
(3) A resident individual may establish a medical savings account for the benefit of himself or herself and his or her dependents.
D.(1) Except as otherwise provided in Subsection E of this Section, an account administrator shall use the funds held in a medical savings account solely for the purpose of paying eligible medical expenses of the account holder, or his or her dependent, or to pay for an accident and health insurance policy, certificate, or contract, or coverage under any other health plan, including a plan of a health maintenance organization if the account holder would not otherwise have such coverage.
(2) The account holder may submit documentation for premiums for any health plan or eligible medical expenses, or both, paid by the account holder during a tax year to the account administrator, and the account administrator shall reimburse the account holder for the eligible medical expense or premiums for any health plan, or both, out of the medical savings account.
(3) Upon the death of the account holder, the account administrator shall distribute the principal and accumulated interest of the medical savings account to the estate of the account holder, unless the account holder has designated a beneficiary in writing to the account administrator, in which case the account administrator shall make such distribution to the designated beneficiary.
E. Unencumbered funds that have accumulated in a medical savings account that are in excess of the higher deductible may be withdrawn by the account holder for purposes other than paying eligible medical expenses or procuring health coverage. Money withdrawn pursuant to this Section shall be included in tax table income.
Acts 1996, No. 11, §1, eff. for taxable periods beginning after Dec. 31, 1995 and ending on Jan. 1, 1997; Acts 1997, No. 308, §2, eff. June 17, 1997.
^1^R.S. 6:1131 et seq.
^2^R.S. 22:1 et seq.
^3^R.S. 26 U.S.C.A. §213(d)
##### **§ 47:297.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-297.2 omnilex-key=us-la-statutes--rs-title-47--47:297.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:297.3** Exclusion from income; S Bank shareholder non-taxable income {#sec-47-297.3 omnilex-key=us-la-statutes--rs-title-47--47:297.3}
A. For taxable periods beginning after December 31, 2002, an S Bank shareholder may exclude from Louisiana tax table income an amount equal to the S Bank shareholder's non-taxable income as defined in Subsection B of this Section.
B. For purposes of this Section, the following terms shall have the meanings ascribed to them in this Subsection, unless the context clearly indicates a different meaning:
(1) "Bank" means a financial institution identified in R.S. 47:287.501(B)(1) or an entity that owns one hundred percent of a financial institution identified in R.S. 47:287.501(B)(1).
(2) "S Bank" means a bank, as defined in this Subsection, that is classified as an S corporation under Subchapter S of the Internal Revenue Code.
(3) "S Bank shares tax" means the ad valorem tax imposed on shares of stock of S Banks in accordance with Part III of Chapter 3 of Subtitle III of this Title.
(4) "S Bank shareholder" means a person who is an eligible shareholder of an S Bank under the provisions of §1361 of the Internal Revenue Code.
(5) "S Bank non-taxable income" means the portion of the income reported by an S Bank on Form 1120S Schedule K-1, or equivalent document, and which is attributable to the net earnings used to compute the S Bank's shares tax as provided in R.S. 47:1967.
C. Notwithstanding any law to the contrary, the amount of the exclusion shall be subject to adjustments to the Federal Form 1120S Schedule K-1, or equivalent document, as a result of amendments or federal audit.
*Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2002.*
##### **§ 47:297.4** Reduction to tax due; certain child care expenses {#sec-47-297.4 omnilex-key=us-la-statutes--rs-title-47--47:297.4}
A. There shall be a credit from the tax imposed by this Part for child care expenses for which a resident individual is eligible pursuant to the federal income tax credit provided by Internal Revenue Code Section 21 for the same taxable year. The credit shall be calculated using the following percentages :
(1)(a) If the resident individual's federal adjusted gross income is equal to or less than twenty-five thousand dollars, the credit shall be calculated based on the federal tax credit before it is reduced by the amount of the individual's federal income tax and be equal to the following amounts for the following tax years:
(i) For tax years beginning after December 31, 2005 and ending before January 1, 2007, twenty-five percent of the unreduced federal credit.
(ii) For tax years beginning after December 31, 2006 fifty percent of the unreduced federal credit.
(b) For the individuals provided for by this Paragraph, the Louisiana credit shall be allowed without regard to whether they claimed such federal credit.
(2) If the resident individual's federal adjusted gross income is greater than twenty-five thousand dollars and less than or equal to thirty-five thousand dollars, the credit shall be equal to thirty percent of the federal credit for child care expenses claimed on the resident individual's federal tax return.
(3) If the resident individual's federal adjusted gross income is greater than thirty-five thousand and less than or equal to sixty thousand dollars, the credit shall be equal to ten percent of the federal credit for child care expenses claimed on the resident individual's federal tax return.
(4) If the resident individual's federal adjusted gross income is greater than sixty thousand dollars, the credit shall be equal to the lesser of twenty-five dollars or ten percent of the federal credit for child care expenses claimed on the resident individual's federal tax return.
B.(1) If the credit against Louisiana income tax for resident individuals whose federal adjusted gross income is equal to or less than twenty-five thousand dollars exceeds the amount of such individual's tax liability for the taxable year, then such excess tax credit shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make a refund of such overpayment from the current collections of the taxes imposed under this Part. The right to a refund of any such overpayment shall not be subject to the requirements of R.S. 47:1621(B).
(2) If the credit against Louisiana income tax for resident individuals whose federal adjusted gross income is greater than twenty-five thousand dollars exceeds the amount of such individual's tax liability for the taxable period, then such excess tax credit may be carried forward as a credit against any subsequent tax liability of such individual imposed by this Part for a period not exceeding five years.
*Acts 2002, No. 25, §1, eff. for all taxable periods beginning on or after Jan. 1, 2003; Acts 2005, No. 495, §1, eff. July 12, 2005, applicable to all tax years beginning on and after Jan. 1, 2006.*
##### **§ 47:297.5** Exemption from income; payments received from the Louisiana Military Family Assistance Fund {#sec-47-297.5 omnilex-key=us-la-statutes--rs-title-47--47:297.5}
Payments or awards made to activated military personnel or family members of activated military personnel under Part III of Chapter 2 of Title 46 of the Louisiana Revised Statutes of 1950, the Louisiana Military Family Assistance Fund, are exempt from the tax imposed by this Part.
*Acts 2005, No. 151, §3, eff. June 28, 2005.*
##### **§ 47:297.6** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-297.6 omnilex-key=us-la-statutes--rs-title-47--47:297.6}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:297.7** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-297.7 omnilex-key=us-la-statutes--rs-title-47--47:297.7}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:297.8** Earned income tax credit {#sec-47-297.8 omnilex-key=us-la-statutes--rs-title-47--47:297.8}
A.(1) Except as provided in Paragraph (2) of this Subsection, there shall be a credit
against the tax imposed by this Chapter for individuals in an amount equal to three and one-half percent of the federal earned income tax credit for which the individual is eligible for
the taxable year pursuant to Section 32 of the Internal Revenue Code.
(2) For tax years beginning on or after January 1, 2019, through December 31, 2030,
there shall be a credit against the tax imposed by this Chapter for individuals in an amount
equal to five percent of the federal earned income tax credit for which the individual is
eligible for the taxable year under Section 32 of the Internal Revenue Code.
B. If the credit against Louisiana income tax for resident individuals exceeds the
amount of such individual's tax liability for the taxable year, then such excess tax credit shall
constitute an overpayment from the current collections of the taxes imposed under this Part.
The right to a refund of any such overpayment shall not be subject to the requirements of
R.S. 47:1621(B).
*Acts 2007, No. 278, §1, eff. Jan. 1, 2008; Acts 2018, 2nd Ex. Sess., No. 6, §1, eff. June 12, 2018; Acts 2021, No. 453, §1, eff. June 23, 2021.*
##### **§ 47:297.9** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-297.9 omnilex-key=us-la-statutes--rs-title-47--47:297.9}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:297.10** Tax deduction; elementary and secondary school tuition {#sec-47-297.10 omnilex-key=us-la-statutes--rs-title-47--47:297.10}
A. There shall be allowed a deduction from tax table income for the sum of amounts
paid during the taxable year by a taxpayer for tuition and fees required for a student's
enrollment in a nonpublic elementary or secondary school which complies with the criteria
set forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 and Section 501(c)(3) of the
Internal Revenue Code, or to any public elementary or secondary laboratory school which
is operated by a public college or university, if the student is claimed as a dependent on the
taxpayer's federal income tax return. The deduction authorized by this Section shall be equal
to the actual amount of tuition and fees paid by the taxpayer per child, but no more than six
thousand dollars of deduction per child may be allowed to one or more taxpayers if the child
is claimed as a dependent on the taxpayer's federal income tax return for either the taxable
year or the prior taxable year. The amount of the deduction authorized in this Section shall
not exceed the total taxable income of the individual.
B. For purposes of this Section, tuition shall include the following:
(1) The purchase of school uniforms required by schools for general day-to-day use.
(2) The purchase of textbooks, curricula, or other instructional materials required by
schools.
(3) The purchase of school supplies required by schools.
C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust
Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S.
17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic
elementary or secondary school or to any public elementary or secondary laboratory school
operated by a public college or university shall not be eligible for the deduction authorized
pursuant to this Section.
*Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2011, No. 121, §1, eff. June 24, 2011, applicable to tax years beginning on and after Jan. 1, 2011; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.*
##### **§ 47:297.11** Tax deduction; educational expenses for home-schooled children {#sec-47-297.11 omnilex-key=us-la-statutes--rs-title-47--47:297.11}
A. There shall be allowed a deduction from tax table income for educational expenses
paid during the taxable year by a taxpayer for home-schooling of a child if the child is
claimed as a dependent on the taxpayer's federal income tax return. The deduction authorized
by this Section shall be equal to fifty percent of the actual amount of qualified educational
expenses paid by the taxpayer for the home-schooling of each child, but no more than six
thousand dollars of deduction per child may be allowed to one or more taxpayers if the child
is claimed as a dependent on the taxpayer's federal income tax return for either the taxable
year or the prior taxable year. For purposes of this Section, qualified educational expenses
shall include amounts expended for the purchase of textbooks and curricula necessary for
home-schooling of each child. The amount of the deduction authorized by this Section shall
not exceed the total taxable income of the individual.
B. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust
Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S.
17:3100.5 and that are used to pay tuition and fees for a student's enrollment in a nonpublic
elementary or secondary school or to any public elementary or secondary laboratory school
operated by a public college or university shall not be eligible for the deduction authorized
pursuant to this Section.
*Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.*
##### **§ 47:297.12** Tax deduction; fees and other educational expenses for a quality public education {#sec-47-297.12 omnilex-key=us-la-statutes--rs-title-47--47:297.12}
A. There shall be allowed a deduction from tax table income for amounts paid during
a tax year by a taxpayer which are associated with a student's enrollment in a public
elementary or secondary school in order to ensure a quality education, if the student is
claimed as a dependent on the taxpayer's federal income tax return. For purposes of this
Section, "amounts" shall include all of the following:
(1) The purchase of school uniforms required by such schools for general day-to-day
use.
(2) The purchase of textbooks, curricula, or other instructional materials required by
such schools.
(3) The purchase of school supplies required by such schools.
B.(1) The deduction authorized by this Section shall be equal to fifty percent of the
actual amount paid by the taxpayer per student, but no more than six thousand dollars of
deduction per student may be allowed to one or more taxpayers if the child is claimed as a
dependent on the taxpayer's federal income tax return for either the taxable year or the prior
taxable year.
(2) In addition, the amount of the deduction shall not exceed the total taxable income
of the individual.
C. Disbursements from the Louisiana Student Tuition Assistance and Revenue Trust
Kindergarten Through Grade Twelve Program that are entitled to the deduction under R.S.
17:3100.5 and that are used to pay costs associated with a student's enrollment in a public
elementary or secondary school in order to ensure a quality education shall not be eligible
for the deduction authorized pursuant to this Section.
*Acts 2008, 2nd Ex. Sess., No. 8, §1, eff. March 24, 2008, applicable to amounts paid on and after Jan. 1, 2009; Acts 2009, No. 451, §1, eff. July 8, 2009; Acts 2009, No. 460, §1, eff. July 8, 2009; Acts 2021, No. 52, §2, eff. Jan. 1, 2022; Acts 2023, No. 423, §1, eff. June 27, 2023; Acts 2025, No. 349, §1, eff. June 20, 2025.*
##### **§ 47:297.13** Tax deduction; employment of certain qualified disabled individuals; requirements; limitations {#sec-47-297.13 omnilex-key=us-la-statutes--rs-title-47--47:297.13}
A.(1) There shall be allowed a deduction from income taxes imposed by this Chapter
for each taxpayer who provides continuous employment to a qualified disabled individual
within Louisiana. A taxpayer shall be eligible to claim the deduction provided for in this
Section after employing a qualified individual with a disability for four continuous months
for no less than an average of twenty hours a week at a rate comparable to and in the same
setting as other employees of the taxpayer performing the same or similar task.
(2) For purposes of this Section, the term "qualified individual with a disability" shall
mean the following:
(a) A person with a severe, chronic disability that is attributable to an intellectual or
physical impairment or combination of intellectual and physical impairments that is
manifested before the person reaches the age of twenty-two and is likely to continue
indefinitely which results in substantial functional limitations in three or more major areas
of life activity, including but not limited to self-care, receptive and expressive language,
learning, mobility, self-direction, capacity for independent living, and economic self-sufficiency. A qualified individual with a disability, as defined in this Subparagraph, shall
include an individual who has been determined to be eligible for and is receiving services
through the office for citizens with developmental disabilities. A qualified individual with
a disability shall also include an individual who receives facility-based vocational or pre-vocational services through the Home and Community Based Waiver programs, including
the New Opportunities Waiver, Supports Waiver, and Residential Options Waiver.
(b) An individual with a service-connected disability rating of fifty percent or more
as designated by the United States Department of Veterans Affairs. A qualified individual
with a service-connected disability, as defined in this Subparagraph, shall include an
individual who receives facility-based vocational or pre-vocational services through the
Home and Community Based Waiver programs, including the New Opportunities Waiver,
Supports Waiver, and Residential Supports Waiver.
B. The amount of the income tax deduction shall be equal to fifty percent of the
gross wages paid to a qualified disabled individual during the individual's first four
continuous months of employment and thirty percent of the gross wages paid to the qualified
individual with a disability during each subsequent continuous month of employment. The
taxpayer shall be entitled to the deduction for each qualified individual with a disability the
taxpayer employs each taxable year; however, there shall be no more than one hundred
employees for which the deduction is allowed program wide. The Department of Revenue
and the Louisiana Department of Health shall approve applications claiming the deduction
and may promulgate rules and regulations pursuant to the Administrative Procedure Act in
consultation with the Department of Veterans Affairs for the purpose of implementing the
provisions of this Section. The Louisiana Department of Health shall maintain records
indicating the limit of one hundred employees eligible for this deduction. The rules and
regulations may include provisions requiring taxpayers to submit documentation with their
returns or to specifically retain records that will enable the department to determine the
taxpayer's eligibility for and amount of the tax deduction claimed under this Section. To the
extent practicable, the deductions shall be apportioned equitably to employers who are
geographically representative of all portions of the state.
C. The taxpayer claiming this deduction shall maintain all records necessary to verify
that the employer and the qualified individual with a disability for which the taxpayer is
claiming the deduction meets all of the requirements as provided for in this Section.
D. The Louisiana Department of Health shall monitor the implementation and
operation of the provisions of this Section. The Louisiana Department of Health shall also
provide a written evaluation of the program and its effectiveness in generating employment
opportunities for individuals with intellectual or developmental disabilities or individuals
with service-connected disabilities, as well as whether there was any savings in Medicaid
waiver expenditures.
*Acts 2015, No. 117, §1, eff. June 19, 2015.*
##### **§ 47:297.14** Pass-through entity exclusion {#sec-47-297.14 omnilex-key=us-la-statutes--rs-title-47--47:297.14}
A.(1) In computing Louisiana tax table income, an individual shall exclude net
income or losses received from an entity of which the individual is a shareholder, partner,
or member provided that the entity properly filed a Louisiana corporation income tax return
pursuant to R.S. 47:287.732.2 that included the net income or loss.
(2) No exclusion shall be allowed for any amount that is attributable to income that,
for any reason whatsoever, will not bear the tax due pursuant to R.S. 47:287.732.2.
B. A taxpayer whose federal individual income tax return is adjusted due to S
corporation or partnership income or losses for which the taxpayer used this exclusion shall
furnish a statement to the secretary, disclosing the nature and amounts of such adjustments
within sixty days after the federal adjustments have been made and accepted by the taxpayer,
provided that if the taxpayer does not receive a statement of the federal adjustments until
after he accepts the adjustments, he shall have sixty days from the receipt of such statement
within which to furnish the required statement to the collector. Paying the federal tax shown
due or signing a consent to immediate assessment shall constitute an acceptance of the
federal adjustments.
Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff.
Dec. 4, 2024.
NOTE: See Acts 2019, No. 442, re: applicability.
##### **§ 47:297.15** Tax deduction; educational expenses; COVID-19 pandemic in 2020 {#sec-47-297.15 omnilex-key=us-la-statutes--rs-title-47--47:297.15}
A.(1) There shall be allowed a deduction from tax table income for the sum of
amounts paid from March 13, 2020, through December 31, 2020, during the COVID-19
pandemic for expenses for educational coaching services for an in-person facilitator of virtual
education delivered by a public or approved nonpublic elementary or secondary school.
(2) The amount of the deduction authorized by this Section shall be equal to the
actual amount of eligible educational coaching services paid by the taxpayer per eligible
child or five thousand dollars per eligible child, whichever is less. The amount of the
deduction authorized in this Section shall not exceed the total taxable income of the
individual.
B. For purposes of this Section, the following words shall have the following
meanings unless the context clearly indicates otherwise:
(1) "Approved nonpublic elementary or secondary school" shall mean a nonpublic
elementary or secondary school located in Louisiana which complies with the criteria set
forth in Brumfield, et al. v. Dodd, et al. 425 F. Supp. 528 (E.D. La. 1977) and Section
501(c)(3) of the Internal Revenue Code, or any public elementary or secondary laboratory
school which is operated by a public college or university.
(2) "Eligible child" shall mean a student who qualifies as a dependency exemption
on the taxpayer's Louisiana income tax return for either the taxable year or the prior taxable
year.
(3) "Immediate family" shall mean the taxpayer's spouse, the children of the
taxpayer, the spouses of the taxpayer's children, the taxpayer's brothers or sisters and their
spouses, the taxpayer's parents, and the parents of the taxpayer's spouse.
(4) "In-person facilitator of virtual education" shall mean an individual providing in-person instruction or assistance to one or more elementary or secondary school students who
is at least eighteen years of age at the time services are provided or, if not eighteen years of
age at the time services are provided, who graduated from high school. The individual
providing the in-person instruction or assistance shall not be the taxpayer or a member of the
taxpayer's immediate family.
C. Expenses claimed by a taxpayer pursuant to the provisions of this Section shall
not be eligible for the deductions provided for in R.S. 47:297.10, 297.11, or 297.12 or the
credit provided for in R.S. 47:297.4.
Acts 2020, 2^nd^ Ex. Sess., No. 13, §1, eff. Oct. 28, 2020.
NOTE: See Acts 2020, 2^nd^ Ex. Sess., No. 13, re: applicability.
##### **§ 47:297.16** Tax exemption; COVID-19 relief benefit {#sec-47-297.16 omnilex-key=us-la-statutes--rs-title-47--47:297.16}
A. A COVID-19 relief benefit shall be exempt from the provisions of this Part if the
benefit was included in the taxpayer's federal adjusted gross income.
B. "COVID-19 relief benefit" means any gratuitous grant, loan, rebate, tax credit,
advance refund, or other qualified disaster relief benefit directly or indirectly provided to a
taxpayer by the state or federal government including but not limited to benefits provided
pursuant to the Coronavirus Aid, Relief, and Economic Security Act, the Taxpayer Certainty
and Disaster Relief Act, the COVID-Related Tax Relief Act, the Consolidated
Appropriations Act of 2021, the State Coronavirus Relief Program, the Coronavirus Local
Recovery Allocation Program, the Louisiana Main Street Recovery Program, the Critical
Infrastructure Worker's Hazard Pay Rebate, and pursuant to any other existing or subsequent
state or federal COVID-19 relief legislation. A COVID-19 relief benefit shall not include any
unemployment compensation benefits provided to a taxpayer.
*Acts 2021, No. 54, §1, eff. June 4, 2021.*
##### **§ 47:297.17** Exemption for military survivor benefit plan payments {#sec-47-297.17 omnilex-key=us-la-statutes--rs-title-47--47:297.17}
Any payments made pursuant to a military survivor benefit plan authorized pursuant
to the provisions of 10 U.S.C. 1447 through 1455 to the surviving spouse or other named
beneficiary of the plan shall be exempt from state income tax.
*Acts 2021, No. 185, §1, eff. June 11, 2021.*
##### **§ 47:297.18** Tax exemption; digital nomads; requirements; limitations {#sec-47-297.18 omnilex-key=us-la-statutes--rs-title-47--47:297.18}
A. It is the intent of the Louisiana Legislature that the digital nomad tax exemption
provided for in this Section be used primarily as an inducement for individuals to locate in
Louisiana who will make significant contributions to the development of the economy of the
state of Louisiana.
B.(1) There shall be an exemption from individual income taxes imposed by this
Chapter of fifty percent of the gross wages of each taxpayer who qualifies as a digital nomad
not to exceed one hundred fifty thousand dollars.
(2) The exemption shall apply for a period of up to two taxable years during taxable
years 2022, 2023, 2024, and 2025.
(3) The exemption shall apply only to gross wages received from the services
performed as a digital nomad.
(4) The exemption shall apply only to income that is earned from remote work.
(5) For purposes of this Section, the term "digital nomad" shall mean an individual
who:
(a) Establishes residency in Louisiana after December 31, 2021.
(b) Is considered a covered person with major medical health insurance.
(c) Works remotely full-time for a nonresident business as provided for by rule by
the secretary of the Department of Revenue.
(d) Is required to file a Louisiana resident or part-year resident individual income tax
return for the taxable year in which the exemption is claimed.
(e) Has not established residency or domicile in Louisiana for any of the prior three
years immediately preceding the establishment of residency or domicile after December 31,
2021.
(f) Has not been required to file a Louisiana resident or part-year resident individual
income tax return for any of the prior three years.
(g) Performs the majority of employment duties in this state either remotely or at a
coworking space.
C. For the purposes of this Section:
(1) "Covered person" means a policyholder, subscriber, enrollee, or other individual
enrolled in or insured by a health insurance issuer for major medical health insurance
coverage.
(2) "Major medical health insurance coverage" means any hospital, health, or
medical expense insurance policy, hospital or medical service contract, health and accident
insurance policy, or any other contract of this type providing comprehensive major medical
benefits, including a group insurance plan, or any policy of family group, blanket, or
association health and accident insurance, a self-insurance plan, an employee welfare benefit
plan, or a health maintenance organization subscriber agreement. The term "major medical
health insurance" does not include publicly funded programs, including federal governmental
benefit plans, that are wholly or partially funded by this state.
D. The taxpayer claiming the digital nomad exemption shall maintain all records
necessary to verify that they meet the requirements of this Section.
E. The Department of Revenue shall limit the number of taxpayers eligible for the
digital nomad exemption to five hundred individuals for the life of the program.
F. The Department of Revenue shall provide an annual written evaluation of the
individual income tax exemption for digital nomads and its effectiveness in inducing
individuals to locate in Louisiana and present its findings to the Senate Committee on
Revenue and Fiscal Affairs and the House Committee on Ways and Means by January first
of each year beginning in 2024.
G. Recovery by Department of Revenue.
(1) The tax exemption previously granted to a taxpayer under this Section, but later
disallowed, may be recovered by the secretary of the Department of Revenue through any
collection remedy authorized by R.S. 47:1561 and initiated within three years from
December thirty-first of the year in which the exemption was claimed.
(2) The only interest that may be assessed and collected on the recovered exemption
is interest at a rate of three percentage points above the rate provided in R.S. 9:3500(B)(1),
which shall be computed from the original due date of the return on which the exemption
was claimed.
(3) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary of the Department of Revenue to assess or to collect under any
other provision of law.
H. The Department of Revenue may promulgate rules in accordance with the
Administrative Procedure Act to carry out the intent and purposes of this Section.
I. There shall be no exemption pursuant to this Section for any wages earned by a
digital nomad after December 31, 2025.
*Acts 2021, No. 387, §1, eff. June 16, 2021.*
##### **§ 47:297.19** Tax credit; stillborn child {#sec-47-297.19 omnilex-key=us-la-statutes--rs-title-47--47:297.19}
A. There shall be allowed a credit against the tax imposed by this Chapter for an
individual who delivers a stillborn child. In order to qualify for the credit, the individual
claiming the tax credit shall be a Louisiana taxpayer. The amount of the credit shall be equal
to two thousand dollars and shall be claimed in the year in which the stillbirth occurred.
B. For purposes of this Section, the term "stillborn child" shall mean a child for
whom all of the following apply:
(1) The child suffered spontaneous fetal death.
(2) The child reached no less than twenty complete weeks of gestation calculated
from the date the mother's last normal menstrual period began to the date of delivery, or
weighed no less than three hundred fifty grams.
(3) The death of the child required the issuance of a spontaneous fetal death
certificate in accordance with the requirements of R.S. 40:49.
(4) The death of the child was not the result of an induced termination of the
pregnancy.
C. If the amount of the credit authorized pursuant to the provisions of this Section
exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit
amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary
shall make a refund of the overpayment from the current collections of the taxes imposed
pursuant to this Chapter. The right to a refund shall not be subject to the requirements of
R.S. 47:1621(B).
*Acts 2021, No. 467, §1, eff. Jan. 1, 2022.*
##### **§ 47:297.20** Tax deduction; adoption from foster care {#sec-47-297.20 omnilex-key=us-la-statutes--rs-title-47--47:297.20}
A.(1) There shall be allowed a deduction from tax table income for a taxpayer who
adopts a child who is in foster care, as defined in Children's Code Article 603, or a youth
receiving extended foster care services pursuant to the Extended Foster Care Program Act.
The amount of the deduction authorized by this Section shall be equal to five thousand
dollars and shall be applicable in the year the adoption becomes final. The amount of the
deduction authorized by this Section shall not exceed the total taxable income of the taxpayer
claiming the deduction.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B. The taxpayer claiming the deduction authorized pursuant to the provisions of this
Section shall maintain all records necessary to verify the adoption and, if requested, shall
provide the records to the Department of Revenue when filing the taxpayer's tax return.
C.(1) The secretary of the Department of Revenue may promulgate rules in
accordance with the Administrative Procedure Act to implement the provisions of this
Section, including rules related to the submission of documentation when claiming the
deduction.
(2) If the rules promulgated pursuant to this Subsection require the submission of a
deduction eligibility certification letter and the secretary of the Department of Revenue
determines that the process of obtaining that letter is an impediment to, or causes an undue
burden for, claiming of the deduction provided for in this Section, then the secretary may
amend such rules to provide for an alternative process for certification of eligibility for the
deduction. The process may include certification on a standardized form promulgated by the
secretary in rule.
*Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 349, §1, eff. June 20, 2025.*
##### **§ 47:297.21** Tax deduction; private adoption of certain infants {#sec-47-297.21 omnilex-key=us-la-statutes--rs-title-47--47:297.21}
A.(1) There shall be allowed a deduction from tax table income for a taxpayer who
adopts an infant who is unrelated to the taxpayer and who is less than one year of age through
a private agency as defined in Children's Code Article 1169 or adopts an infant who is
unrelated to the taxpayer and who is less than one year of age through an attorney. For
purposes of this Section, the age of the infant shall be determined at the time of the adoption
placement. The amount of the deduction authorized by this Section shall be equal to five
thousand dollars and shall be applicable in the year the adoption becomes final. The amount
of the deduction authorized by this Section shall not exceed the total taxable income of the
taxpayer.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B. The taxpayer shall maintain all records necessary to verify the adoption and, if
requested, shall provide the records to the Department of Revenue when filing the taxpayer's
tax return.
C. The secretary of the Department of Revenue may promulgate rules in accordance
with the Administrative Procedure Act to implement the provisions of this Section, including
rules related to the submission of documentation when claiming the deduction.
*Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:297.22** Tax credit; pregnancy-related deaths {#sec-47-297.22 omnilex-key=us-la-statutes--rs-title-47--47:297.22}
A.(1) There shall be allowed a credit against the tax imposed by this Chapter for the
reasonable funeral and burial expenses associated with the pregnancy-related death of a
person. The estate of the deceased person may claim the credit. If the estate of the deceased
person does not claim the credit, the individual who actually paid the funeral and burial
expenses may claim the credit. However, in order to qualify for the credit, the individual or
estate claiming the credit shall be a Louisiana taxpayer. The amount of the credit shall be
equal to the actual reasonable funeral and burial expenses paid or five thousand dollars,
whichever is less, and shall be claimed in the year in which the death occurred.
(2) For purposes of this Section, the following terms shall have the following
meanings:
(a) "Pregnancy-related death" shall mean the death of a Louisiana resident while
pregnant, during labor and delivery, or within one year after childbirth from a pregnancy
complication, a chain of events initiated by the pregnancy, or the aggravation of an unrelated
condition by the normal effects of the pregnancy.
(b) "Reasonable funeral and burial expenses" shall mean costs and fees associated
with transportation of the remains, embalming or cremation services, caskets, plots, grave
markers, or headstones, funeral home facility and staff services, and other related
professional services. The term "reasonable funeral and burial expenses" shall not mean
costs and fees associated with flowers, vaults, or urns.
B. If the amount of the credit authorized pursuant to the provisions of this Section
exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit
amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary
shall make a refund of the overpayment from the current collections of the taxes imposed
pursuant to this Chapter. The right to a refund shall not be subject to the requirements of
R.S. 47:1621(B).
C. The taxpayer claiming the credit authorized pursuant to the provisions of this
Section shall maintain all records necessary to verify the amount of reasonable funeral and
burial expenses paid and if requested, shall provide the records to the Department of Revenue
when filing the taxpayer's tax return.
*Acts 2021, No. 470, §1, eff. Jan. 1, 2022.*
##### **§ 47:297.23** Tax credit; adoption {#sec-47-297.23 omnilex-key=us-la-statutes--rs-title-47--47:297.23}
A.(1) There shall be allowed a refundable credit against the tax imposed by this
Chapter for a taxpayer who adopts a child who is unrelated to the taxpayer and who is no
more than two years of age. The amount of the credit shall be equal to five thousand dollars
and shall be claimed in the year in which adoption of the child becomes final. For purposes
of this Section, the age of the child shall be determined at the time of the adoption placement.
(2) The tax credit authorized pursuant to the provisions of this Section shall not
apply to the adoption of a child from foster care as defined in Children's Code Article 603.
(3) A taxpayer who claims the credit authorized pursuant to the provisions of this
Section shall be prohibited from also claiming the deduction authorized pursuant to the
provisions of R.S. 47:297.21 for the adoption of the same child.
B.(1) If the amount of the credit authorized pursuant to the provisions of this Section
exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit
amount shall constitute an overpayment as defined in R.S. 47:1621(A), and the secretary
shall make a refund of the overpayment from the current collections of the taxes imposed
pursuant to this Chapter. The right to a refund shall not be subject to the requirements of
R.S. 47:1621(B).
(2) The taxpayer shall maintain all records necessary to verify the adoption and, if
requested, shall provide the records to the Department of Revenue when filing the taxpayer's
tax return.
C. The secretary of the Department of Revenue may promulgate rules in accordance
with the Administrative Procedure Act to implement the provisions of this Section, including
rules related to the submission of documentation when claiming the credit.
D. No credits authorized by this Section may be claimed for any taxable year
beginning after December 31, 2028.
*Acts 2023, No. 452, §1, eff. June 29, 2023.*
##### **§ 47:297.24** Tax credit; purchases of firearm safety devices {#sec-47-297.24 omnilex-key=us-la-statutes--rs-title-47--47:297.24}
A. For purposes of this Section, the following terms have the meanings ascribed to
them in this Subsection:
(1) "Eligible transaction" means a Louisiana sales transaction in which a taxpayer
purchases one or more firearm safety devices from a dealer that is required to collect sales
and use tax on the sale of the firearm safety device. An eligible transaction shall not include
the purchase of a firearm.
(2) "Firearm" shall have the meaning ascribed in R.S. 14:95.1.
(3) "Firearm safety device" means a safe, gun safe, gun case, lock box, or other
device that is designed to be or can be used to store a firearm and that is designed to be
unlocked only by means of a key, a combination, or other similar means.
B.(1) There shall be allowed a nonrefundable credit against the tax imposed by this
Chapter for the purchase of one or more firearm safety devices. The amount of the credit
shall be equal to the cost that a taxpayer incurs in the purchase of one or more firearm safety
devices in an eligible transaction or five hundred dollars, whichever is less. A taxpayer shall
be allowed only one such credit per taxable year.
(2) The total amount of credits granted pursuant to the provisions of this Section
shall not exceed five hundred thousand dollars per calendar year.
(3) The granting of tax credits authorized by this Section shall be on a first-come,
first-served basis. If the total amount of credits claimed in a particular calendar year exceeds
the amount of tax credits authorized for that year, the Department of Revenue shall treat the
excess as having been applied for on the first day of the subsequent year. The department
shall treat all requests received on the same business day as received at the same time. If the
aggregate amount of the requests received on a single business day exceeds the total amount
of available tax credits, the department shall approve tax credits on a pro rata basis.
C. Each taxpayer who claims the credit authorized by this Section shall submit
purchase receipts with his income tax return to verify the amount of the purchase price of all
firearm safety devices purchased in an eligible transaction.
D. If the tax credit amount earned in accordance with this Section in a taxable year
exceeds the total tax liability of a taxpayer in that year, the amount of the credit not used as
an offset against the taxpayer's tax liability in the taxable year may be carried forward as a
credit against subsequent income tax liabilities for a period not to exceed five taxable years.
E. No credits authorized by this Section may be claimed for any taxable year
beginning after December 31, 2027.
*Acts 2023, No. 403, §1; Acts 2025, No. 160, §1, eff. June 8, 2025.*
##### **§ 47:297.25** Tax deduction; election; bonus depreciation and amortization {#sec-47-297.25 omnilex-key=us-la-statutes--rs-title-47--47:297.25}
A. General. For purposes of computing tax table income for taxable years beginning
on or after January 1, 2025, there shall be allowed a deduction, at the election of the taxpayer,
from federal adjusted gross income for costs of qualified property, qualified improvement
property, and research and experimental expenditures, as provided in this Section.
B. Definitions. For purposes of this Section, the following words shall have the
following meanings:
(1) "Bonus depreciation" and "bonus amortization" mean methods to recover costs
for expenditures in depreciable or amortizable business assets by immediately deducting the
cost of the expenditures in the tax year in which the property is placed in service or the
expenditure is paid or incurred.
(2) "Internal Revenue Code" means Title 26 of the United States Code and Title 26
of the Code of Federal Regulations, each as in effect on January 1, 2024.
(3) "Qualified improvement property" shall have the same meaning as the term is
defined in Section 168(e)(6) of the Internal Revenue Code.
(4) "Qualified property" shall have the same meaning as the term is defined in
Section 168(k) of the Internal Revenue Code.
(5) "Research and experimental expenditures" shall have the same meaning as the
term is defined by Section 174 of the Internal Revenue Code as in effect on January 1, 2024.
C. Bonus depreciation for qualified property and qualified improvement property.
(1) Expenditures for qualified property or qualified improvement property placed in
service on or after January 1, 2025, shall be eligible for bonus depreciation and, if elected by
the taxpayer, shall be deducted as an expense incurred by the taxpayer during the taxable year
in which the property is placed in service.
(2) If a taxpayer elects bonus depreciation for costs of qualified property or qualified
improvement property, any depreciation claimed pursuant to this Section shall not duplicate
any depreciation or bonus depreciation allowable on the federal income tax return of the
taxpayer for the taxable year.
(3) For taxable periods subsequent to the tax year in which the election has been
made pursuant to this Section, federal adjusted gross income shall be increased by the
amount of depreciation claimed under the Internal Revenue Code for the qualified property
or qualified improvement property for which bonus depreciation has been claimed.
(4) Costs of qualified property or qualified improvement property for which a
taxpayer has elected bonus depreciation pursuant to the provisions of this Section shall be
subject to recapture upon the sale or disposition of the property in accordance with
Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on January
1, 2024.
D. Bonus amortization for research and experimental expenditures.
(1) Research and experimental expenditures paid or incurred on or after January 1,
2025, shall be eligible for bonus amortization and, if elected by the taxpayer, shall be
deducted as an expense incurred by the taxpayer during the taxable year in which the
expenditure was incurred.
(2) If a taxpayer elects bonus amortization for research and experimental
expenditures, any amortization claimed pursuant to this Section shall not duplicate any
amortization or bonus amortization allowable on the federal income tax return of the
taxpayer for the taxable year.
(3) For taxable periods subsequent to the tax year in which the election has been
made pursuant to this Section, federal adjusted gross income shall be increased by the
amount of amortization claimed under the Internal Revenue Code for research and
experimental expenditures for which bonus amortization has been claimed.
(4) Research and experimental expenditures for which a taxpayer has elected bonus
amortization pursuant to the provisions of this Section shall be excluded from the basis of
property related to the expenditures upon the sale or disposition of the property in accordance
with Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code as in effect on
January 1, 2024.
E. Election. An election is made when a taxpayer timely files an original or amended
Louisiana individual income tax return with depreciation or amortization expensed in the
calculation of Louisiana tax table income.
F. Nothing in this Section shall be construed to allow as an expense the excess of one
hundred percent of the cost of property or expenditures. The provisions of this Section shall
not be construed to alter the treatment of expenses for any tax year beginning on or before
January 1, 2024.
G. Administration. The Department of Revenue may promulgate regulations in
accordance with the Administrative Procedure Act as are necessary to implement the
provisions of this Section.
*Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:297.26** Tax deduction; hardship distributions from retirement accounts {#sec-47-297.26 omnilex-key=us-la-statutes--rs-title-47--47:297.26}
A. There shall be allowed a deduction from tax table income for amounts that a
qualifying resident taxpayer receives in a taxable year through hardship distributions from
one or more retirement accounts.
B. For purposes of this Section, the following terms shall have the meanings ascribed
to them in this Subsection:
(1) "Hardship distribution" means a withdrawal from a retirement plan participant's
elective deferral account made because of an immediate and serious financial need as
determined in accordance with the policies of the plan.
(2) "Qualifying taxpayer" means a taxpayer who has been diagnosed with a terminal
illness by a licensed physician. In the case of married joint filers, "qualifying taxpayer" shall
also mean a taxpayer's spouse who has been diagnosed with a terminal illness by a licensed
physician.
(3) "Terminal illness" shall have the meaning ascribed in R.S. 40:1169.3.
*Acts 2025, No. 251, §1, eff. Jan. 1, 2026.*
##### **§ 47:298** Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022. {#sec-47-298 omnilex-key=us-la-statutes--rs-title-47--47:298}
*Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.*
##### **§ 47:299** Nonseparability {#sec-47-299 omnilex-key=us-la-statutes--rs-title-47--47:299}
It is the intention of the legislature in enacting this Part to recognize the most universally accepted method of determining taxable income and to provide a simple method by which an individual subject to the income tax laws of the state of Louisiana may determine the amount of tax due with minimum effort and expense. If any provision of this Part, or the application thereof to any person or circumstance is held invalid under the constitution of the state of Louisiana or of the United States, the remainder of the Part shall cease to be effective for any taxable year ending after judgment of the court of last resort becomes final, and the provision of Part I and Part II of this Chapter relating to individual taxpayers shall become fully effective with respect to any such year.
*Acts 1980, No. 316, §1.*
#### **PART IV** OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN STATE AGENCIES
##### **§ 47:299.1** Purpose {#sec-47-299.1 omnilex-key=us-la-statutes--rs-title-47--47:299.1}
The purpose of this Part is to establish a system to permit agencies of the state of Louisiana to make a claim of offset to the secretary of revenue against any amounts refundable to an individual because of overpayments of Louisiana individual income taxes for debts owed by the individual to such agencies. It is the intention of the legislature that this offset remedy be in addition to and not in substitution of any other remedy or action provided for by law in favor of such agency for the collection of debts.
*Acts 1983, No. 288, §1; Acts 2001, No. 269, §1, eff. June 1, 2001.*
##### **§ 47:299.2** Definitions {#sec-47-299.2 omnilex-key=us-la-statutes--rs-title-47--47:299.2}
For purposes of this Part, the following words, terms, and phrases have the meaning
ascribed to them by this Section unless the context clearly indicates a different meaning:
(1)(a) "Agency" means any agency of the state.
(b) "Agency" shall also mean district, parish, and city courts and all officers thereof,
including the judge and clerk.
(c) "Agency" includes those district courts and courts of limited jurisdiction having
criminal jurisdiction which have provided by court rule for the collection of bond forfeitures
and unpaid fines and costs by the filing of offset claims in accordance with this Part.
(d) "Agency" shall also mean a municipality, parish, or any other unit of local
government, authorized by law to perform governmental functions, including a school board,
and a special district, or any entity which submits claims on behalf of the municipality,
parish, or other unit of local government.
(2) "Claimant" means any agency making an offset claim pursuant to this Part.
(3) "Debt" means any legally collectible, liquidated sum due and owing an agency,
or due and owing a person and collectible by any agency, or a judgment, order of the court,
or bond forfeiture which is properly certified by the clerk and which orders the payment of
a fine or other court ordered penalty, if the amount of the debt is twenty-five dollars or more.
"Debt" shall not include any amount due for unpaid public elementary or secondary school
student fees or for unpaid elementary or secondary school student fees for students enrolled
in the Student Scholarships for Educational Excellence Program.
(4) "Offset claim" means a request made to the secretary of revenue for payment of
a debt from any refund due an individual resulting from overpayment of state income taxes.
(5) "Refund" means an amount due to be paid to an individual because of an
overpayment to the state of individual state income taxes.
(6) "Remittance" means the actual transfer or delivery of funds from the secretary
to the claimant.
(7) "Responsible official" means the person within the agency responsible for
making the offset claims for that agency or his designated assistant.
(8) "Rule or regulation" means any official procedure or requirement which
individuals or claimants must follow in order to exercise their rights or privileges under this
Part and which have been promulgated by the secretary or a claimant.
(9) "Secretary" means the secretary of the Department of Revenue and includes any
of his duly authorized assistants.
(10) "Written notice" means a certified letter sent to the individual at the address
shown on the individual's state income tax return or such other mailing address listed by an
individual in a written contest to an offset.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 658, §2; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2013, No. 167, §1; Acts 2019, No. 183, §1.*
##### **§ 47:299.3** Offset request {#sec-47-299.3 omnilex-key=us-la-statutes--rs-title-47--47:299.3}
In accordance with the provisions of this Part any agency that has a debt owed to it by an individual or any agency that may collect a debt on behalf of another person may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.4** Authority of the secretary; provision for rules and regulations {#sec-47-299.4 omnilex-key=us-la-statutes--rs-title-47--47:299.4}
A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by an agency under this Part.
B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on an agency making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the agency.
C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.5** Procedure for making offset claims {#sec-47-299.5 omnilex-key=us-la-statutes--rs-title-47--47:299.5}
A. Any agency making an offset claim to the secretary shall make the claim in
writing to the office of the secretary and shall include with regard to each claim information
required by promulgated rule and regulation of the secretary as provided for in this Part.
Such writing shall also include a certification by the agency that the debts for which claims
of offset are made are legally collectible, liquidated sums due and owing the agency or due
and owing a person and collectible by the agency.
B.(1) Except as provided in Paragraphs (2) and (3) of this Subsection, the agency
shall pay to the secretary a fee of twenty-five dollars for each offset claim.
(2) The Department of Children and Family Services shall pay to the secretary a fee
of four dollars for each offset claim.
(3) District public defenders' offices shall pay to the secretary a fee of four dollars
for each offset claim.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2015, No. 130, §1, eff. July 1, 2015; Acts 2016, No. 11, §1.*
##### **§ 47:299.6** Disallowance of claims by secretary {#sec-47-299.6 omnilex-key=us-la-statutes--rs-title-47--47:299.6}
A. The secretary in his discretion may disallow all claims of an agency if the secretary determines that:
(1) An agency has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by an agency; or
(2) The agency has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.
B. In the event that the secretary disallows the offset claims of an agency, the secretary shall inform the agency in writing of the disallowance and the reasons therefor.
C. The offset claims of any agency that have been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exists.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.7** Offset and remittance to the claimant; escrow account; removal from escrow account {#sec-47-299.7 omnilex-key=us-la-statutes--rs-title-47--47:299.7}
A. Upon acceptance of an offset claim or claims that have not been
disallowed the secretary shall remit to the claiming agencies the amount of
claim or claims that can be paid out of the amount of the individual's refund;
provided that any liability owed to the secretary under individual income tax
law has been satisfied.
B. Any amount offset by the secretary and remitted to the claiming
agency shall be placed in an escrow account and held by the agency for a
period of forty-five days from the date of mailing of the notice of offset to the
individual.
C. If a written contest to the offset is made within the forty-five day
period, the amount of offset in the escrow account shall be further held
pending the final disposition of the matter by the agency or by a court.
D. If no written contest to the offset is made within the forty-five day
period, such failure by the individual shall be deemed a waiver of the
individual's right to contest the offset and the amount of offset shall be
removed from the escrow account and credited against the individual's debt to
the claiming agency or against the individual's debt to the person on whose
behalf the agency is claiming.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.8** Notice of offset {#sec-47-299.8 omnilex-key=us-la-statutes--rs-title-47--47:299.8}
Upon remittance of any refund or part thereof to any agency, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:
(1) The name of the individual.
(2) The amount of offset claimed.
(3) The amount of the individual's refund which has been offset.
(4) A statement that the offset of the individual's refund has been made pursuant to this Part.
(5) A statement that a specific amount of the individual's refund has been delivered to the agency making the claim.
(6) The manner in which the offset claim arose.
(7) The name and address of the claiming agency.
(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claiming agency.
(9) A statement that any contest of the offset must be made in writing to the claiming agency within forty-five days of the date of mailing of the notice of offset by the secretary.
(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.9** Remittance; equivalent of refund {#sec-47-299.9 omnilex-key=us-la-statutes--rs-title-47--47:299.9}
The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:299.10** Liability of secretary {#sec-47-299.10 omnilex-key=us-la-statutes--rs-title-47--47:299.10}
The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claiming agency in accordance with the provisions of this Part.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.11** Ranking and priority of claims {#sec-47-299.11 omnilex-key=us-la-statutes--rs-title-47--47:299.11}
If two or more agencies file offset claims with the secretary against an individual's
refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the
following order with the first offset claim to be paid being completely satisfied before a
second or subsequent offset claim is paid:
NOTE: Paragraph (1) eff. until Oct. 1, 2027. See Acts 2025, No. 477.
(1) Claims of the division of support enforcement of the office of children and family
services of the Department of Children and Family Services.
NOTE: Paragraph (1) as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
*(1) Claims of the office of child support, Department of Children and Family Services.*
(2)(a) Claims by the Department of Justice for repayment of student loans.
(b) Claims by the Department of Justice for repayment of tuition payments under the
Teacher Continuing Education Program.
(3) Claims by the Louisiana Student Financial Assistance Commission for repayment
of student loans.
(4) Claims reduced to judgment by any other office or facility within the Department
of Children and Family Services in priority order designated by the secretary of that
department, and then claims reduced to judgment by any office or facility of the Louisiana
Department of Health in priority order designated by the secretary of that department.
(5) Claims by the administrator of the Louisiana Employment Security Law under
R.S. 23:1733 and 1749.
(6)(a) Claims by a court for payment of fines or other court ordered penalty due.
(b) Claims from courts having criminal jurisdiction for collection of bond forfeitures
or unpaid fines and costs. Multiple claims against the same person shall be paid in the order
received by the secretary.
(7) Claims by the Department of Public Safety and Corrections in priority order
designated by the secretary of that department.
(8) Claims by any other agency of the state in order of receipt of claim.
(9) Claims made by a municipality, parish, or any other unit of local government,
authorized by law to perform governmental functions, including a school board and a special
district.
(10) Claims made by the Louisiana Board of Ethics.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2019, No. 183, §1; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.*
##### **§ 47:299.12** Contest of offset {#sec-47-299.12 omnilex-key=us-la-statutes--rs-title-47--47:299.12}
An individual whose refund has been offset shall have forty-five days from the date of mailing of the notice sent by the secretary to make a written contest to the claiming agency.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.13** Waiver of right to contest offset {#sec-47-299.13 omnilex-key=us-la-statutes--rs-title-47--47:299.13}
The failure of an individual to file a contest of the offset with the claiming agency within forty-five days of the date of mailing of notice of offset shall be deemed a waiver of the right to contest the offset.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.14** Form of contest {#sec-47-299.14 omnilex-key=us-la-statutes--rs-title-47--47:299.14}
An individual whose individual income tax refund, or part thereof, has been offset and remitted to an agency may contest the offset by notifying the claiming agency in writing of his intention to contest the offset and his reasons therefor.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.15** Disposition and appeal of contests {#sec-47-299.15 omnilex-key=us-la-statutes--rs-title-47--47:299.15}
A. Upon receipt by a claimant of a written contest to an offset by an individual, the responsible official of that agency shall examine the reason for the contest listed by the individual and if the amount claimed as owed to the agency is found to be incorrect, the amount claimed as owed shall be adjusted accordingly. If the amount of the offset exceeds the correct amount found to be owed by the individual then the agency shall refund the excess of the offset.
B. If the responsible official of the claiming agency determines that the individual does owe the agency any amount, he shall either return the whole amount offset or the appropriate part thereof to the individual with interest as provided for in Subsection C or he shall give the individual written notice of his decision to reject the contest of the offset and the fact that his decision may be appealed in accordance with the provisions of the Administrative Procedure Act within sixty days of the date of the mailing of the notice. Any decision by the responsible official under the Louisiana Employment Security Law to reject any contest of an offset may be appealed in accordance with the procedure and delays under R.S. 23:1629 et seq., and only to the extent that the grounds of appeal shall be confined to the amount and right of offset by such office.
C. Any remittance to an individual of an amount offset by a claiming agency under this Part shall bear interest at the rate specified in R.S. 47:1624 beginning ninety days from the date the offset is made.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.*
##### **§ 47:299.16** Delay for appeal {#sec-47-299.16 omnilex-key=us-la-statutes--rs-title-47--47:299.16}
A. An individual shall have sixty days from the date of mailing of the notice required by R.S. 47:299.15(B) to appeal a decision by the responsible official of an agency that an offset amount shall be retained because a debt is owed by the individual to the claiming agency.
B. If an appeal is not made within sixty days from the date of mailing of the official's decision, the amount of offset shall be removed from the escrow account, released to the claiming agency, and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming.
C. The provisions of this Section shall not apply to an appeal from a decision under the Louisiana Employment Security Law, which instead shall be in accordance with the procedure and delays as provided in R.S. 23:1629 et seq.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.*
##### **§ 47:299.17** Notice of completion of offset {#sec-47-299.17 omnilex-key=us-la-statutes--rs-title-47--47:299.17}
Upon removal of the offset funds from the escrow account and crediting against the individual's debt, the agency shall give written notice to the individual of the completion of the offset. The written notice of completion of the offset shall include:
(1) The amount of the offset.
(2) The amount of the debt owed.
(3) The final accounting of the offset.
(4) Any remaining amount due the agency after the offset.
(5) Any refund due the individual from the funds offset after payment of the debt.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.18** Refund of excess of offset over debt {#sec-47-299.18 omnilex-key=us-la-statutes--rs-title-47--47:299.18}
After payment of the debt due the agency, any funds offset from an individual's refund which remain in the escrow account shall be refunded to the individual by the agency with interest as provided for in R.S. 47:299.15(C).
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.19** Rules and regulations of claiming agency {#sec-47-299.19 omnilex-key=us-la-statutes--rs-title-47--47:299.19}
Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requirements of due process of the constitutions of the United States and the state of Louisiana and further shall not be contrary to any laws or statutes of the United States or the state of Louisiana.
*Acts 1983, No. 288, §1, eff. Jan. 1, 1985.*
##### **§ 47:299.20** Fees from offset claims {#sec-47-299.20 omnilex-key=us-la-statutes--rs-title-47--47:299.20}
Money received by the secretary from the fees imposed pursuant to R.S. 47:299.5 shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the agency.
*Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001.*
##### **§ 47:299.21** Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole {#sec-47-299.21 omnilex-key=us-la-statutes--rs-title-47--47:299.21}
In addition to any other legal remedies provided by law, the Department of Public
Safety and Corrections, division of probation and parole, hereinafter "department", and the
committee on parole, hereinafter "committee", shall seek the collection of past due probation
or parole fees imposed by the department or committee against a person convicted of a
criminal offense and committed to the department for a term of imprisonment from state tax
refunds. The department and the committee shall be required to participate in the program
established within the Department of Revenue to offset individual income tax refunds against
debts owed to state agencies. The department and the committee shall comply with all of the
requirements and rules of such program as provided for in R.S. 47:299.1 et seq.
*Acts 2010, No. 381, §1, eff. June 21, 2010.*
#### **PART V** OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN PERSONS
##### **§ 47:299.31** Purpose {#sec-47-299.31 omnilex-key=us-la-statutes--rs-title-47--47:299.31}
The purpose of this Part is to establish a system to permit certain persons of the state of Louisiana to make a claim of offset to the secretary of the Department of Revenue against any amounts refundable to an individual who has failed to provide child support or spousal support pursuant to an order and against whom a judgment has been rendered making such arrearages executory. It is the intention of the legislature that this offset remedy be in addition to and not in substitution of any other remedy or action provided by law in favor of such person for the collection of the debt.
*Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.*
##### **§ 47:299.32** Definitions {#sec-47-299.32 omnilex-key=us-la-statutes--rs-title-47--47:299.32}
For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning:
(1) "Claimant" means a custodial parent of a child or a spouse to whom an obligation of support is owed pursuant to an order or judgment.
(2) "Debt" means a judgment which makes executory past due payments under a child support or spousal support award.
(3) "Offset claim" means a request made to the secretary of revenue for payment of a debt from any refund due an individual resulting from overpayment of state income taxes.
(4) "Refund" means an amount due to be paid to an individual because of an overpayment to the state of individual state income taxes.
(5) "Remittance" means the actual transfer or delivery of funds from the secretary to the claimant.
(6) "Rule or regulation" means any official procedure or requirement which claimants must follow in order to exercise their rights or privileges under this Part and which have been promulgated by the secretary.
(7) "Secretary" means the secretary of the Department of Revenue and includes any of his duly authorized assistants.
*Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.*
##### **§ 47:299.33** Offset request {#sec-47-299.33 omnilex-key=us-la-statutes--rs-title-47--47:299.33}
In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.
*Acts 1992, No. 735, §1.*
##### **§ 47:299.34** Authority of the secretary; provision for rules and regulations {#sec-47-299.34 omnilex-key=us-la-statutes--rs-title-47--47:299.34}
A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by a claimant under this Part.
B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on a claimant making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the claimant.
C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.
*Acts 1992, No. 735, §1.*
##### **§ 47:299.35** Procedure for making offset claims {#sec-47-299.35 omnilex-key=us-la-statutes--rs-title-47--47:299.35}
Any claimant communicating an offset claim to the secretary shall make said claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secretary as provided for in this Part in addition to a certified copy of the judgment. The claimant shall pay to the secretary a fee of four dollars for each offset claim.
*Acts 1992, No. 735, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2001, No. 1032, §15.*
##### **§ 47:299.36** Disallowance of claims by secretary {#sec-47-299.36 omnilex-key=us-la-statutes--rs-title-47--47:299.36}
A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that:
(1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by a claimant.
(2) The claimant has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.
B. In the event that the secretary disallows the offset claims of any claimant, the secretary shall inform the claimant in writing of the disallowance and the reasons therefor.
C. The offset claim of any claimant that has been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exist.
*Acts 1992, No. 735, §1.*
##### **§ 47:299.37** Offset and remittance to the claimant {#sec-47-299.37 omnilex-key=us-la-statutes--rs-title-47--47:299.37}
A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claimant the amount of claim or claims that can be paid out of the amount of the individual's refund, provided that any liability owed to the secretary under individual income tax law has been satisfied.
B. Any amount offset by the secretary shall be held by the Department of Revenue for a period of forty-five days from the date of mailing of the notice of offset to the individual.
C. If a written contest to the offset is made within the forty-five day period, the amount of offset shall be further held pending the final disposition of the matter by the claimant or by a court.
D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be credited against the individual's debt to the claimant.
*Acts 1992, No. 735, §1; Acts 1997, No. 658, §2.*
##### **§ 47:299.38** Notice of offset {#sec-47-299.38 omnilex-key=us-la-statutes--rs-title-47--47:299.38}
Upon remittance of any refund or part thereof to any claimant, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:
(1) The name of the individual.
(2) The amount of offset claimed.
(3) The amount of the individual's refund which has been offset.
(4) A statement that the offset of the individual's refund has been made pursuant to this Part.
(5) A statement that a specified amount of the individual's refund has been delivered to the claimant making the claim.
(6) The manner in which the offset claim arose.
(7) The name and address of the claimant.
(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claimant.
(9) A statement that any contest of the offset must be made in writing to the claimant within forty-five days of the date of mailing of the notice of offset by the secretary.
(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.
*Acts 1992, No. 735, §1.*
##### **§ 47:299.39** Remittance; equivalent of refund {#sec-47-299.39 omnilex-key=us-la-statutes--rs-title-47--47:299.39}
The remittance by the secretary to the claimant and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.
*Acts 1992, No. 735, §1; Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:299.40** Liability of secretary {#sec-47-299.40 omnilex-key=us-la-statutes--rs-title-47--47:299.40}
The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claimant in accordance with the provisions of this Part.
*Acts 1992, No. 735, §1.*
##### **§ 47:299.41** Ranking and priority of claims {#sec-47-299.41 omnilex-key=us-la-statutes--rs-title-47--47:299.41}
A. If two or more claimants file offset claims for child support arrearages with the
secretary against an individual's refund, the secretary shall remit the refund to the claimants
in the same order in which the claims were filed.
NOTE: Subsection B eff. until Oct. 1, 2027. See Acts 2025, No. 477.
B. If additional offset claims are filed with the secretary against an individual's
refund, the secretary shall rank the claims for child support in the same priority as claims
filed by the division of support enforcement of the office of children and family services of
the Department of Children and Family Services pursuant to R.S. 47:299.11(1).
NOTE: Subsection B as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
*B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the office of child support, Department of Children and Family Services pursuant to R.S. 47:299.11(1).*
C. If claims for child support and spousal support are filed against an individual's
refund, the claims for child support shall be given priority as provided in Subsection A of this
Section, and then the spousal support claims shall be paid in the order in which they were
filed.
*Acts 1992, No. 735, §1; Acts 2006, No. 478, §2, eff. June 22, 2006; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.*
#### **PART VI** INCOME TAX ON ESTATES AND TRUSTS
##### **§ 47:300.1** Tax imposed {#sec-47-300.1 omnilex-key=us-la-statutes--rs-title-47--47:300.1}
There is imposed an income tax for each taxable year upon the Louisiana taxable
income of every estate or trust, whether resident or nonresident. The tax to be assessed,
levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be
computed at the rate of three percent on Louisiana taxable income.
*Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2021, No. 395, §1, Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:300.2** Application of Part {#sec-47-300.2 omnilex-key=us-la-statutes--rs-title-47--47:300.2}
The income tax imposed by this Part shall apply to the Louisiana taxable income of estates or of any kind of property held in trust, including:
(1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests and income accumulated or held for future distribution under the terms of the will or trust.
(2) Income that is to be distributed currently by the fiduciary to the beneficiaries and income collected by a guardian of an infant that is to be held or distributed as the court may direct.
(3) Income received by the estates of deceased persons during the period of administration or settlement of the estate.
(4) Income that, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
##### **§ 47:300.3** Residents and nonresidents {#sec-47-300.3 omnilex-key=us-la-statutes--rs-title-47--47:300.3}
The tax imposed by R.S. 47:300.1 upon the income of estates or trusts shall apply to
residents and nonresidents as follows:
(1) Resident estates or trusts are subject to the tax upon income from whatever
source derived.
(2) Nonresident estates or trusts are subject to the tax upon the income earned within
or derived from sources within this state. Income earned within or derived from sources
within this state means income allocated and apportioned to Louisiana pursuant to R.S.
47:241 through 247.
(3) Estates or trusts located outside the United States that derive income from
Louisiana sources but are not required to file United States fiduciary income tax returns shall
be taxed and required to comply with this Part. Such estate or trust shall be taxed in the same
manner as other nonresident estates or trusts, and the provisions of this Part shall apply as
if the estate or trust had been required to file an income tax return with the Internal Revenue
Service for the current and all prior years. In the alternative, such estate or trust may elect
to be taxed at the rate of three percent on total gross income from Louisiana sources.
*Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:300.4** Intent, purpose {#sec-47-300.4 omnilex-key=us-la-statutes--rs-title-47--47:300.4}
This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of:
(1) Simplifying preparation of Louisiana income tax returns by taxpayers.
(2) Improving enforcement through better use of federal information.
(3) Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable.
*Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.*
##### **§ 47:300.5** Fiduciary responsibility {#sec-47-300.5 omnilex-key=us-la-statutes--rs-title-47--47:300.5}
The fiduciary of an estate or trust shall be personally liable for the payment of all taxes, penalties, or interest due under this Part by the estate or trust. This Section shall not subject the fiduciary to liability for any tax imposed upon any beneficiary of the estate or trust.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
##### **§ 47:300.6** Louisiana taxable income of resident estate or trust {#sec-47-300.6 omnilex-key=us-la-statutes--rs-title-47--47:300.6}
A. Definition. "Louisiana taxable income" of a resident estate or trust means the
taxable income of the estate or trust determined in accordance with federal law for the same
taxable year, as specifically modified by the provisions contained in Subsection B of this
Section.
B. Modification. For purposes of this Section, federal taxable income shall be
modified by adding or subtracting the items set forth below:
(1) There shall be added to federal taxable income, unless already included therein:
(a) Interest on obligations of a state or political or municipal subdivision thereof,
other than Louisiana and its municipalities, title to which obligations vested with the resident
estate, trust, or fiduciary on or subsequent to January 1, 1980.
(b) Net income taxes paid to any state or political or municipal subdivision thereof
within the taxable year.
(c) Repealed by Acts 1998, No. 61, §2.
(2) There shall be subtracted from federal taxable income, unless already excluded
therefrom:
(a) Any income that is exempt from taxation under the laws of Louisiana or that
Louisiana is prohibited from taxing by the constitution or laws of the United States.
(b) Deductions from gross income or depletion.
(i) In computing net income in the case of oil and gas wells, there shall be allowed
as a deduction cost depletion as defined under federal law or percentage depletion as
provided for in Item (ii) whichever is greater.
(ii) In the case of oil and gas wells, the percentage depletion provided for in Item (i)
shall be twenty-two percent of gross income from the property during the taxable year,
excluding from such gross income an amount equal to any rents or royalties paid or incurred
by the taxpayer in respect of the property. Such allowance shall not exceed fifty percent of
the net income of the taxpayer, computed without allowance for depletion from the property.
In determining net income from the property, federal income taxes shall be considered an
expense.
(c) An exemption amount, that when combined with the federal exemption amounts
allowed under 26 U.S.C. 642(b) used to calculate federal taxable income, would total two
thousand five hundred dollars.
(d) The amount of the exclusion provided for in R.S. 47:297.3 for S Bank
shareholders.
(e)(i) Net income or losses received from an entity of which the estate or trust is a
shareholder, partner, or member if the entity properly filed a Louisiana corporation income
tax return pursuant to R.S. 47:287.732.2 which included the net income or loss. However,
no such exclusion shall be allowed for any amount attributable to income that, for any
reason, will not bear the tax due pursuant to R.S. 47:287.732.2.
(ii)(aa) An estate or trust whose federal income tax return is adjusted due to S
corporation or partnership income or losses for which the estate or trust used the exclusion
provided in Item (i) of this Subparagraph shall furnish a statement to the secretary disclosing
the nature and amounts of such adjustments within sixty days after the federal adjustments
have been made and accepted by the estate or trust. However, if the estate or trust does not
receive a statement of the federal adjustments until after it accepts the adjustments, it shall
have sixty days from the receipt of such statement within which to furnish the required
statement to the secretary.
(bb) For purposes of Subitem (aa) of this Item, paying the federal tax shown due or
signing a consent to immediate assessment shall constitute an acceptance of the federal
adjustments.
(3) For taxable years beginning on or after January 1, 2025, a deduction shall be
allowed from federal taxable income for the cost of qualified property, qualified
improvement property, and research and experimental expenditures as provided for in R.S.
47:297.25.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts
1998, No. 61, §§1, 2, eff. for taxable periods beginning after Dec. 31, 1997; Acts 2000, No.
40, §1, eff. for taxable periods beginning after Dec. 31, 2000; Acts 2002, No. 30, §1, eff. for
taxable periods beginning on or after Jan. 1, 2003; Acts 2016, 1^st^ Ex. Sess., No. 30, §1; Acts
2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2023, No. 450, §1; Acts 2024, 3rd Ex. Sess., No.
11, §2, eff. Dec. 4, 2024.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE
TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
##### **§ 47:300.7** Louisiana taxable income of nonresident estate or trust {#sec-47-300.7 omnilex-key=us-la-statutes--rs-title-47--47:300.7}
A. Definition. "Louisiana taxable income" of a nonresident estate or trust means
such portion of the taxable income of the nonresident estate or trust determined in
accordance with federal law for the same taxable year, as specifically modified by the
provisions contained in Subsection C of this Section, that was earned within or derived from
sources within this state.
B. Computation. Louisiana taxable income of a nonresident estate or trust for a
taxable year is computed by applying the allocation and apportionment provisions of R.S.
47:241 through 247 to the estate's or trust's federal taxable income for the same taxable year
as specifically modified by Subsection C of this Section. In the application of the provisions
of R.S. 47:241 through 247, the taxpayer may be required to allocate or apportion between
states its federal taxable income, items of modification, and deductions allowed by this Part.
The secretary may promulgate regulations for the fair and equitable administration of this
Section.
C. Modification. For purposes of this Section, federal taxable income shall be
modified by adding or subtracting the items set forth below:
(1) There shall be added to federal taxable income, unless already included therein,
net income taxes paid to any state or political or municipal subdivision thereof within the
taxable year.
(2) There shall be subtracted from federal taxable income, unless already excluded
therefrom:
(a) Any income that is exempt from taxation under the laws of Louisiana, or that
Louisiana is prohibited from taxing by the constitution or laws of the United States.
(b) Deductions from gross income or depletion.
(i) In computing net income in the case of oil and gas wells, there shall be allowed
as a deduction cost depletion as defined under federal law or percentage depletion as
provided for in Item (ii) of this Subparagraph, whichever is greater.
(ii) In the case of oil and gas wells, the percentage depletion provided for in Item (i)
of this Subparagraph shall be twenty-two percent of gross income from the property during
the taxable year, excluding from such gross income an amount equal to any rents or royalties
paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed
fifty percent of the net income of the taxpayer, computed without allowance for depletion
from the property. In determining net income from the property, federal income taxes shall
be considered an expense.
(c) The amount of the exclusion provided for in R.S. 47:297.3 for S Bank
shareholders.
(d)(i) Net income or losses received from an entity of which the estate or trust is a
shareholder, partner, or member if the entity properly filed a Louisiana corporation income
tax return pursuant to R.S. 47:287.732.2 which included the net income or loss. However,
no such exclusion shall be allowed for any amount attributable to income that, for any
reason, will not bear the tax due pursuant to R.S. 47:287.732.2.
(ii)(aa) An estate or trust whose federal income tax return is adjusted due to S
corporation or partnership income or losses for which the estate or trust used the exclusion
provided in Item (i) of this Subparagraph shall furnish a statement to the secretary disclosing
the nature and amounts of such adjustments within sixty days after the federal adjustments
have been made and accepted by the estate or trust. However, if the estate or trust does not
receive a statement of the federal adjustments until after it accepts the adjustments, it shall
have sixty days from the receipt of such statement within which to furnish the required
statement to the secretary.
(bb) For purposes of Subitem (aa) of this Item, paying the federal tax shown due or
signing a consent to immediate assessment shall constitute an acceptance of the federal
adjustments.
(3) For taxable years beginning on or after January 1, 2025, a deduction shall be
allowed from federal taxable income for the cost of qualified property, qualified
improvement property, and research and experimental expenditures as provided for in R.S.
47:297.25.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts
1998, No. 61, §1, eff. for taxable years beginning after Dec. 31, 1997; Acts 2002, No. 30, §1,
eff. for taxable periods beginning on or after Jan. 1, 2003; Acts 2016,1^st^ Ex. Sess., No. 30,
§1; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2023, No. 450, §1; Acts 2024, 3rd Ex.
Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE
TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
##### **§ 47:300.8** Repealed by Acts 1998, No. 61, §2. {#sec-47-300.8 omnilex-key=us-la-statutes--rs-title-47--47:300.8}
*Repealed by Acts 1998, No. 61, §2.*
##### **§ 47:300.9** Tax credit {#sec-47-300.9 omnilex-key=us-la-statutes--rs-title-47--47:300.9}
Resident estates or trusts are allowed the credit provided resident individuals for net income taxes paid to other states upon the same requirements, conditions, and limitations as provided therein.
*Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.*
##### **§ 47:300.10** Definitions {#sec-47-300.10 omnilex-key=us-la-statutes--rs-title-47--47:300.10}
When used in this Part:
(1) "Trust" or "estate" means a trust or estate, or fiduciary thereof.
(2) "Resident estate" means the estate of a decedent who at his death was domiciled in this state.
(3)(a) "Resident trust" means a trust or a portion of a trust created by last will and testament of a decedent who at his death was domiciled in this state.
(b) A trust other than a trust described in Subparagraph (3)(a) shall be considered a resident trust if the trust instrument provides that the trust shall be governed by the laws of the state of Louisiana. If the trust instrument provides that the trust is governed by the laws of any state other than the state of Louisiana, then the trust shall not be considered a resident trust. If the trust instrument is silent with regard to the designation of the governing law, then the trust shall be considered a resident trust only if the trust is administered in this state.
(4) "Nonresident estate" and "nonresident trust" means any estate or trust that is not considered a resident estate or a resident trust as defined in this Section.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
NOTE: FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.
##### **§ 47:300.11** Inconsistent provisions {#sec-47-300.11 omnilex-key=us-la-statutes--rs-title-47--47:300.11}
The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.
*Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.*
#### **CHAPTER 2** SALES TAX
##### **§ 47:301** Definitions {#sec-47-301 omnilex-key=us-la-statutes--rs-title-47--47:301}
As used in this Chapter, the following words, terms, and phrases have the meanings
ascribed to them in this Section, unless the context clearly indicates a different meaning:
(1) "Business" includes any activity engaged in by any person or caused to be
engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.
The term "business" shall not be construed to include the occasional and isolated sales by a
person who does not hold himself out as engaged in business.
(2) "Collector" shall mean and include (a) the secretary of the Department of
Revenue for the state of Louisiana and includes his duly authorized assistants, when used in
reference to a sales and use tax levied by the state, or (b) the individual or entity designated
as collector of the appropriate single sales and use tax collection office, and his duly
authorized assistants, of any political subdivision authorized under the constitution and laws
of the state of Louisiana to levy and collect a sales and use tax, except a statewide political
subdivision, when used in reference to a sales and use tax levied by such political
subdivision.
(3)(a) "Cost price" means the actual cost of the articles of tangible personal property
or digital products without any deductions therefrom on account of the cost of materials used,
labor, or service cost, including service costs for installation, and transportation charges, or
any other expenses whatsoever, or the reasonable market value of the tangible personal
property or digital product at the time it becomes susceptible to the use tax, whichever is less.
Cost price shall not include the amount charged for labor or services rendered in installing,
applying, remodeling, or repairing property sold if such cost is separately billed to the
customer at the time of installation.
(b) "Cost price" shall not include any amount designated as a cash discount or a
rebate by a vendor or manufacturer of any new vehicle subject to the motor vehicle license
tax. For purposes of this Paragraph "rebate" means any amount offered by the vendor or
manufacturer as a deduction from the listed retail price of the vehicle.
(c) The "cost price" of refinery gas shall be fifty-two cents per thousand cubic feet
multiplied by a fraction the numerator of which shall be the posted price for a barrel of West
Texas Intermediate Crude Oil on December first of the preceding calendar year and the
denominator of which shall be twenty-nine dollars, and provided further that such cost price
shall be the maximum value placed upon refinery gas by the state and by any political
subdivision under any authority or grant of power to levy and collect use taxes.
(4) "Dealer" includes every person who manufactures or produces tangible personal
property or digital products for sale at retail, for use, or consumption, or distribution, or for
storage to be used or consumed in a taxing jurisdiction. "Dealer" is further defined to mean:
(a) Every person who imports, or causes to be imported, tangible personal property
or digital products from any other state, foreign country, or other taxing jurisdiction for sale
at retail, for use, or consumption, or distribution, or for storage to be used or consumed in
a taxing jurisdiction.
(b) Every person who sells at retail, or who offers for sale at retail, or who has in his
possession for sale at retail, or for use, or consumption, or distribution, or storage to be used
or consumed in the taxing jurisdiction, tangible personal property or digital products as
defined in this Section.
(c) Any person who has sold at retail, or used, or consumed, or distributed, or stored
for use or consumption in the taxing jurisdiction, tangible personal property or digital
products and who cannot prove that the tax levied by this Chapter has been paid on the sale
at retail, the use, the consumption, the distribution, or the storage of the tangible personal
property or digital products.
(d)(i) Any person who leases or rents tangible personal property or digital products
for a consideration, permitting the use or possession of the property or products without
transferring title thereto.
(ii) However, a person who leases or rents tangible personal property or digital
products to customers who provide information to the person that they will use the property
or products only offshore beyond the territorial limits of the state shall not be included in the
term "dealer" for purposes of the collection of the rental or lease tax of the state, statewide
political subdivisions, and other political subdivisions on lease or rental contracts. For
purposes of this Item, "use" means the operational or functional use of the property and not
other uses related to its possession such as transportation, maintenance, and repair. It is the
intention of this Item that the customers of such persons shall remit any tax due on the lease
or rental of the property or digital products directly to the state and local taxing bodies to
whom they are due.
(e) Any person who is the lessee or rentee of tangible personal property or digital
products and who pays to the owner of the property or product a consideration for the use or
possession of the property without acquiring title thereto.
(f)(i) Any person, who sells or furnishes any of the services subject to tax under this
Chapter.
(ii) Under guidelines enacted by the Legislature of Louisiana during the 2016
Regular Session, any person engaged in collecting the amount required to be paid by a
transient guest as a condition of occupancy at a residential location as provided for in R.S.
47:301(6)(a)(ii).
(iii) For purposes of this Chapter, dealer shall not include persons leasing apartments
or single family dwellings on a month-to-month basis.
(g) Any person, as used in this act, who purchases or receives any of the services
subject to tax under this Chapter.
(h) Any person engaging in business in the taxing jurisdiction. "Engaging in business
in the taxing jurisdiction" means and includes any of the following methods of transacting
business: maintaining directly, indirectly, or through a subsidiary, an office, distribution
house, sales house, warehouse, or other place of business or by having an agent, salesman,
or solicitor operating within the taxing jurisdiction under the authority of the seller or its
subsidiary irrespective of whether the place of business, agent, salesman, or solicitor is
located in the taxing jurisdiction permanently or temporarily or whether the seller or
subsidiary is qualified to do business in the taxing jurisdiction, or any person who makes
deliveries of tangible personal property or digital products into the taxing jurisdiction other
than by a common or contract carrier.
(i) Any person who makes deliveries of tangible personal property into the taxing
jurisdiction in a vehicle owned or operated by said person.
(j) The term "dealer" shall not include lessors of railroad rolling stock used either for
freight or passenger purposes. However, the term "dealer" shall include lessees, other than
a railway company or railroad corporation, of such property and such lessees shall be
responsible for the collection and payment of all state and local sales and use taxes.
(k)(i) Any person who sells for delivery into Louisiana tangible personal property,
digital products, or services, and who does not have a physical presence in Louisiana, if
during the previous or current calendar year the person's gross revenue for sales delivered
into Louisiana has exceeded one hundred thousand dollars from sales of tangible personal
property, digital products, or services.
(ii) A person without a physical presence in Louisiana may voluntarily register for
and collect state and local sales and use taxes as a dealer, even if they do not meet the criteria
established in Item (i) of this Subparagraph.
(l)(i) Any person who operates, maintains, or facilitates a peer-to-peer vehicle
sharing program and collects any amount required to be paid as part of a vehicle sharing
program agreement whereby a shared vehicle owner leases or rents a shared vehicle to a
shared vehicle driver in this state.
(ii) For the purposes of this Subparagraph, the following definitions shall apply:
(aa) "Peer-to-peer vehicle sharing" means the authorized use of a vehicle by a person
other than the vehicle's owner through a peer-to-peer car sharing program.
(bb) "Peer-to-peer vehicle sharing program" means a business platform that connects
a shared vehicle owner with a shared vehicle driver to enable the sharing of vehicles for
financial consideration.
(cc) "Shared vehicle" means a vehicle that is available for sharing through a
peer-to-peer vehicle sharing program.
(dd) "Shared vehicle driver" means a person who has been authorized to drive the
shared vehicle by the shared vehicle owner under a vehicle sharing program agreement.
(ee) "Shared vehicle owner" means the registered owner, or a person or entity
designated by the registered owner, of a shared vehicle made available for sharing to shared
vehicle drivers through a peer-to-peer vehicle sharing program.
(ff) "Vehicle sharing program agreement" means the terms and conditions applicable
to a shared vehicle owner and a shared vehicle driver that govern the use of a shared vehicle
through a peer-to-peer vehicle sharing program.
(m, n) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
(5) "Gross sales" means the sum total of all retail sales of tangible personal property
or digital products, without any deduction whatsoever of any kind or character except as
provided in this Chapter.
(6) "Hotel" means and includes any establishment or person engaged in the business
of furnishing sleeping rooms, cottages, or cabins to transient guests, where such
establishment consists of sleeping rooms, cottages, or cabins at any of the following:
(a) A single business location.
(b) A residential location, including but not limited to a house, apartment,
condominium, camp, cabin, or other building structure used as a residence.
(c) For purposes of this Chapter, hotel shall not mean or include any establishment
or person leasing apartments or single family dwelling on a month-to-month basis. (7)(a) "Lease or rental" means the leasing or renting of tangible personal property or
digital products and the possession or use thereof by the lessee or renter, for a consideration,
without transfer of the title of the property or products. For the purpose of the leasing or
renting of automobiles, "lease" means the leasing of automobiles and the possession or use
thereof by the lessee, for a consideration, without the transfer of the title of that property for
a one hundred eighty-day period or more. "Rental" means the renting of automobiles and the
possession or use thereof by the renter, for a consideration, without the transfer of the title
of that property for a period less than one hundred eighty days.
(b) Solely for purposes of the state sales and use taxes imposed under R.S. 47:302,
321, and 331, the term "lease or rental", as herein defined, shall not mean or include the lease
or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe,
tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in
connection with the operating, drilling, completion, or reworking of oil, gas, sulphur, or other
mineral wells.
(c)(i) For purposes of any sales, use, lease, or rental tax, the term "lease or rental"
shall not mean or include the lease or rental of any item of tangible personal property by a
short-term equipment rental dealer for the purpose of re-lease or re-rental.
(ii) For purposes of this Subparagraph, "short-term equipment rental dealer" shall
mean a person or entity whose principal business is the short-term rental of tangible personal
property classified under the code numbers 532412 and 532310 of the North American
Industry Classification System published by the United States Bureau of the Census.
(iii) For purposes of this Subparagraph, "short-term rental" shall mean the rental of
an item of tangible personal property for a period of less than three hundred sixty-five days,
for an undefined period, or under an open-ended agreement.
(8) "Person" includes any individual, firm, copartnership, joint adventure,
association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish,
city and parish, municipality, district or other political subdivision thereof or any board,
agency, instrumentality, or other group or combination acting as a unit, and the plural as well
as the singular number.
(9) "Purchaser" means and includes any person who acquires or receives any tangible
personal property or digital products, or the privilege of using any tangible personal property
or digital products, or receives any services pursuant to a transaction subject to tax under this
Chapter.
(10)(a) For purposes of the imposition of sales and use taxes levied by any taxing
authority, "retail sale" or "sale at retail" means a sale to a consumer or to any other person
for any purpose other than for resale as tangible personal property or a digital product, or
resale of a service provided for in R.S. 47:301.3 provided the retail sale of the service is
subject to sales tax in this state and shall mean and include all transactions that the secretary,
upon investigation, finds to be in lieu of sales; provided that sales for resale shall be made
in strict compliance with rules and regulations. Any dealer making a sale for resale which is
not in strict compliance with the rules and regulations shall be liable for and pay the tax. A
local collector shall accept a resale certificate issued by the Department of Revenue, provided
the taxpayer includes the parish of its principal place of business and local sales tax account
number on the state certificate. However, in the case of an intra-parish transaction from
dealer to dealer, the collector may require that the local exemption certificate be used in lieu
of the state certificate. The department shall accommodate the inclusion of this information
on its resale certificate for these purposes.
(b) The term "sale at retail" does not include consuming any digital product in
producing for sale a new product or taxable service, where the digital product becomes an
ingredient or component of the new product or taxable service. A digital code becomes an
ingredient or component of a new product or taxable service if the digital product, through
the use of the digital code, becomes an ingredient or component of the new product or
taxable service.
(c) With respect to digital products, the term "sale at retail" does not include making
any digital product available free of charge for the use or enjoyment of others. For purposes
of this Subparagraph, "free of charge" means that the recipient of the digital product is not
required to provide anything of significant value in exchange for the product. A transfer is
not free of charge if the digital product is bundled or combined with other products or
services subject to sales or use tax regardless of whether such items are separately stated and
invoiced.
(11) "Retailer" means and includes every person engaged in the business of making
sales at retail or for distribution, or use or consumption, or storage to be used or consumed
in this state.
(12)(a) "Sale" means any transfer of title or possession, or both, exchange, barter,
conditional or otherwise, in any manner or by any means whatsoever, of tangible personal
property or digital products, for a consideration, and includes the fabrication of tangible
personal property for consumers who furnish, either directly or indirectly, the materials used
in fabrication work, and the furnishing, preparing or serving, for a consideration, of any
tangible personal property, consumed on the premises of the person furnishing, preparing or
serving the tangible personal property. A transaction whereby the possession of property is
transferred but the seller retains title as security for the payment of the price shall be deemed
a sale.
(b) With respect to digital products, "sale" means the first act within this state by
which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens,
manipulates, or otherwise uses or enjoys the product.
(c) With respect to prewritten computer access services and information services,
"sale" means the first act within this state by which the taxpayer, as a consumer, uses, enjoys,
or otherwise receives the benefit of the service.
(13)(a) "Sales price" means the total amount for which tangible personal property or
digital products are sold, less the market value of any article traded in including any services,
except services for financing which shall not exceed the legal interest rate and a service
charge not to exceed six percent of the amount financed, and losses, that are a part of the sale
valued in money, whether paid in money or otherwise, and includes the cost of materials
used, labor or service costs, including service costs for installation, and transportation
charges; provided that cash discounts allowed and taken on sales shall not be included. Sales
price shall not include the amount charged for labor or services rendered in installing,
applying, remodeling, or repairing property sold if that charge is separately billed to the
customer at the time of the sale.
(b) The term "sales price" shall not include any amount designated as a cash discount
or a rebate by the vendor or manufacturer of any new vehicle subject to the motor vehicle
license tax. For purposes of this Paragraph "rebate" means any amount offered by a vendor
or manufacturer as a deduction from the listed retail price of the vehicle.
(c) Notwithstanding any other provision of law to the contrary, for purposes of state
and political subdivision sales and use tax, the "sales price" of refinery gas, except for
feedstock, not ultimately consumed as an energy source by the person who owns the facility
in which the refinery gas is created as provided for in Subparagraph (18)(c) of this Section,
but sold to another person, whether at retail or wholesale, shall be fifty-two cents per
thousand cubic feet multiplied by a fraction the numerator of which shall be the posted price
for a barrel of West Texas Intermediate Crude Oil on December first of the preceding
calendar year and the denominator of which shall be twenty-nine dollars, and provided
further that the sales price shall be the maximum value placed upon refinery gas by the state
and by any political subdivision under any authority or grant of power to levy and collect
sales or use taxes, and the sale shall be taxable.
(14) "Sales of services" means the furnishing, receiving, or sale of one or more of
the services provided for in this Chapter for a consideration or the amount paid or charged.
(15) "Storage" means and includes any keeping or retention in the taxing jurisdiction
of tangible personal property or digital products for use or consumption within the taxing
jurisdiction or for any purpose other than for sale at retail in the regular course of business.
(16)(a) "Tangible personal property" means and includes personal property which
may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the
senses.
(b) The term "tangible personal property" shall not include:
(i) Stocks, bonds, notes, or other obligations or securities.
(ii)(aa) Platinum, gold, or silver bullion, that is valued solely upon its precious metal
content, whether in coin or ingot form.
(bb) Numismatic coins that have a sales price of no more than one thousand dollars.
(cc) Numismatic coins sold at a national, statewide, or multi-parish numismatic trade
show.
(c)(i) Notwithstanding any provision of law to the contrary and solely for purposes
of sales and use tax levied by any taxing authority, any sale of a prepaid calling service or
prepaid wireless calling service, or both, shall be deemed to be the sale of tangible personal
property.
(ii) Prepaid calling services and prepaid wireless calling services shall be subject to
the tax imposed by this Chapter if the sale takes place in this state. If the customer physically
purchases a prepaid calling service or prepaid wireless calling service at the vendor's place
of business, the sale is deemed to take place at the vendor's place of business. If the
customer does not physically purchase the service at the vendor's place of business, the sale
of a prepaid calling service or prepaid wireless calling service is deemed to take place at the
first of the following locations that applies to the sale:
(aa) The customer's shipping address, if the sale involves a shipment.
(bb) The customer's billing address.
(cc) Any other address of the customer that is known by the vendor.
(dd) The address of the vendor or, alternatively in the case of a prepaid wireless
calling service, the location associated with the mobile telephone number.
(d) The term "tangible personal property" shall not include work products which are
written on paper, stored on magnetic or optical media, or transmitted electronically, when
such work products are created in the normal course of business by any person licensed or
regulated by the provisions of Title 37 of the Louisiana Revised Statutes of 1950, unless such
work products are duplicated without modification for sale to multiple purchasers. This
exclusion shall not apply to work products which consist of the creation, modification,
updating, or licensing of computer software.
(e) For purposes of the sales and use tax imposed by the state of Louisiana, by a
political subdivision whose boundaries are coterminous with those of the state, or by all
political subdivisions of the state and without regard to the nature of the ownership of the
ground, tangible personal property shall not include other constructions permanently attached
to the ground which shall be treated as immovable property.
(f) For purposes of sales and use taxes imposed by the state, any statewide taxing
authority, or any political subdivision, the term "tangible personal property" shall not include
any property that would have been considered immovable property prior to the enactment on
July 1, 2008, of Act No. 632 of the 2008 Regular Session of the Legislature.
(17) "Off-road vehicle" is any vehicle manufactured for off-road use which is issued
a manufacturer's statement of origin that cannot be issued a registration certificate and license
to operate on the public roads of this state because at the time of manufacture the vehicle
does not meet the safety requirements prescribed by R.S. 32:1301 through 1310. This
includes vehicles that are issued a title only by the Department of Public Safety and
Corrections, public safety services, such as all terrain vehicles and recreational and sport
vehicles, but it shall not include off-road vehicles used for farm purposes, farm equipment,
or heavy construction equipment.
(18)(a)(i) For purposes of the imposition of sales and use tax levied by any taxing
authority, "use" means and includes the exercise of any right or power over tangible personal
property or digital products incident to the ownership thereof, except that it shall not include
the sale at retail of those items of property or products in the regular course of business.
(ii) The term "use" applies to the first act within this state by which the taxpayer, as
a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise
enjoys, uses, or receives the benefits of a digital product, prewritten computer access service,
or information service. Use includes access and use of digital products, prewritten computer
access services, and information services that remain in the possession of the dealer or in the
possession of a third party on behalf of the dealer.
(b) Notwithstanding any other law to the contrary, for purposes of the imposition of
the sales and use tax of any political subdivision, the use of a vehicle subject to the Vehicle
Registration License Tax Law (R.S. 47:451 et seq.) shall be deemed to be a "use":
(i) In the political subdivision of the principal residence of the purchaser if the
vehicle is purchased for private use, or
(ii) In the political subdivision of the principal location of the business if the vehicle
is purchased for commercial use, unless the vehicle purchased for commercial use is
assigned, garaged, and used outside of such political subdivision, in which case the use shall
be deemed a use in the political subdivision where the vehicle is assigned, garaged, and used.
(c)(i) Notwithstanding any other provision of law to the contrary, and except as
provided in Item (ii) of this Subparagraph, for purposes of state and political subdivision
sales and use tax, "use" means and includes the exercise of any right or power over tangible
personal property or digital products incident to the ownership thereof.
(ii) Notwithstanding any other provision of law to the contrary, and notwithstanding
the provisions of this Subparagraph, "use" shall include the exercise of any right of
ownership over the consumption, the distribution, and the storage for use or consumption in
this state of refinery gas, except the sale to another person, whether at retail or wholesale,
only if the refinery gas is ultimately consumed as an energy source by the person who owns
the facility in which it is created and is not sold. Notwithstanding any other law to the
contrary, the use of refinery gas shall be taxed at the cost price value provided in
Subparagraph (3)(c) of this Section. If refinery gas, except for feedstock, is sold to another
person, whether at retail, or wholesale, such sale shall be taxable and the sales price value
shall be as provided for in Subparagraph (13)(c) of this Section. The provisions of this Item
shall not apply to feedstocks.
(19) "Use tax" includes the use, the consumption, the distribution, and the storage
as defined in this Section. No use tax shall be due to or collected by:
(a) The state on tangible personal property or digital products used, consumed,
distributed, or stored for use or consumption in the state if the sale of the property or
products would have been exempted or excluded from sales tax at the time the property or
products became subject to the taxing jurisdiction of the state.
(b) Any political subdivision on tangible personal property or digital products used,
consumed, distributed, or stored for use or consumption in the political subdivision if the sale
of the property or products would have been exempted or excluded from sales tax at the time
the property or products became subject to the taxing jurisdiction of the political subdivision.
(20) "Drugs" includes all pharmaceuticals and medical devices which are prescribed
for use in the treatment of any medical disease.
(21) "Free hospital" means a hospital that does not charge any patients for health care
provided by the hospital.
(22) The term "computer software" means a set of statements, data, or instructions
to be used directly or indirectly in a computer in order to bring about a certain result in any
form in which those statements, data, or instructions may be embodied, transmitted, or fixed,
by any method now known or hereafter developed, regardless of whether the statements,
data, or instructions are capable of being perceived by or communicated to humans.
Computer software includes all types of software including operational, applicational,
utilities, compilers, and all other forms.
(23) The term "news publication" shall mean any printed periodical that:
(a) Appears at regular intervals.
(b) Contains reports of a varied character, such as political, social, cultural, sports,
moral, religious, or other subjects of general public interest.
(c) Contains not more than seventy-five percent advertising.
(d) Is not owned or published as an auxiliary to another nonpublishing business,
organization, or entity.
(24) "Taxing authority" shall mean and include both the state and a statewide
political subdivision and any political subdivision of the state authorized under the
Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, unless
the context indicates otherwise. For purposes of the Uniform Local Sales Tax Code provided
for in Chapter 2-D of this Subtitle, "taxing authority" shall mean any political subdivision
of the state authorized under the Constitution or laws of the state of Louisiana to levy and
collect a sales and use tax, except a statewide political subdivision.
(25) "Taxing jurisdiction" shall mean the area within the physical boundaries of the
taxing authority.
(26) "Tax", "sales and use tax", and "sales tax" shall mean the sales and use tax
imposed by the state pursuant to the provisions of this Chapter and Chapters 2-A and 2-B of
this Subtitle and the tax imposed by political subdivisions under the constitution or laws of
this state authorizing the imposition of a sales and use tax.
(27) With respect to the furnishing of telecommunications and ancillary services, as
used in this Chapter the following words, terms, and phrases have the meaning ascribed to
them in this Paragraph, unless the context clearly indicates a different meaning:
(a) "Air-to-Ground Radiotelephone service" means a radio service, as that term is
defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio
telecommunications service for hire to subscribers in aircraft.
(b) "Ancillary service" means a service that is associated with or incidental to the
provision of one or more telecommunications services, including but not limited to
conference bridging services, detailed telecommunications billing services, directory
assistance services, vertical services, and voice mail services.
(c) "Call-by-call basis" means any method of charging for telecommunications
services where the price is measured by individual calls.
(d) "Call center" means one or more locations that utilize telecommunications
services in one or more of the following activities: customer services, soliciting sales,
reactivating dormant accounts, conducting surveys or research, fundraising, collection of
receivables, receiving reservations, receiving orders, or taking orders.
(e) "Communications channel" means a physical or virtual path of communications
over which signals are transmitted between or among customer channel termination points.
(f) "Conference bridging service" means a service that links two or more participants
of an audio or video conference call and may include the provision of a telephone number.
"Conference bridging service" does not include any telecommunications services used to
reach the conference bridge.
(g) "Customer" means the person or entity that contracts with the seller of
telecommunications services. If the end user of the telecommunications service is not the
contracting party, the end user of the telecommunications service is the customer of the
telecommunications service, but only for the purpose of sourcing sales of
telecommunications services under R.S. 47:301.1(A). "Customer" does not include a reseller
of telecommunications service or for mobile telecommunications service of a serving carrier
under an agreement to serve the customer outside the home service provider's licensed
service area.
(h) "Customer channel termination point" means, in the context of a private
communications service, the location where the customer either inputs or receives
communications.
(i) "Detailed telecommunications billing service" means a service of separately
stating information pertaining to individual calls on a customer's billing statement.
(j) "Directory assistance" means a service of providing telephone number or address
information, or both.
(k) "End user" means the person who utilizes the telecommunications service. In the
case of an entity, "end user" means the individual who utilizes the service on behalf of the
entity.
(l) "Home service provider" has the same meaning given to such term in Section
124(5) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C. 124(5).
(m) "International telecommunications service" means a telecommunications service
that originates or terminates in the United States and terminates or originates outside the
states, respectively. The United States includes each of the fifty United States, the District
of Columbia, and each United States territory, or possession.
(n) "Interstate telecommunications service" means a telecommunications service that
originates in one U.S. state, territory, or possession, and terminates in a different U.S. state,
territory, or possession.
(o) "Intrastate telecommunications service" means a telecommunications service that
originates in one U.S. state, territory or possession, and terminates in the same U.S. state,
territory, or possession.
(p) "Mobile telecommunications service" has the same meaning given to such term
in Section 124(7) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C.
124(7).
(q) "Mobile wireless service" means a telecommunications service, regardless of the
technology used, whereby the origination or termination points, or both, of the transmission,
conveyance or routing are not fixed, including but not limited to telecommunications services
that are provided by a commercial mobile radio service provider.
(r) "Place of primary use" means the street address representative of where the
customer's use of the telecommunications service primarily occurs, which must be the
residential street address or the primary business street address of the customer. In the case
of mobile telecommunications services, the place of primary use must be within the licensed
service area of the home service provider.
(s) "Postpaid calling service" means a telecommunications service obtained by
making a payment on a call-by-call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to
a telephone number which is not associated with the origination or termination of the
telecommunications service. A postpaid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a prepaid calling service,
except that the right provided is not exclusively to access telecommunications services.
(t) "Prepaid calling service" means the right to access exclusively
telecommunications services, which must be paid for in advance and which enables the
origination of calls using an access number or authorization code, whether manually or
electronically dialed, and that is sold in predetermined units or dollars of which the number
declines with use in a known amount.
(u) "Prepaid wireless calling service" means a telecommunications service that
provides the right to utilize mobile wireless service as well as non-telecommunications
services, including the download of digital products delivered electronically, content, and
ancillary services, which must be paid for in advance and which is sold in predetermined
units or dollars of which the number declines with use in a known amount.
(v) "Private communication service" means a telecommunications service that
entitles the customer to exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the manner in which such
channel or channels are connected, and includes switching capacity, extension lines, stations,
and any other associated services that are provided in connection with the use of such
channel or channels.
(w) "Service address" means:
(i) The location of the telecommunications equipment to which a customer's call is
charged and from which the call originates or terminates, regardless of where the call is
billed or paid.
(ii) If the location in Item (i) of this Subparagraph is not known, "service address"
means the origination point of the signal of the telecommunications service first identified
by either the seller's telecommunications system or, in information received by the seller
from its service provider, where the system used to transport such signals is not that of the
seller.
(iii) If the location in both Items (i) and (ii) of this Subparagraph are not known,
"service address" means the location of the customer's place of primary use.
(x) "Telecommunications service" means the electronic transmission, conveyance,
or routing of voice, data, audio, video, or any other information or signals to a point, or
between or among points. "Telecommunications service" includes the transmission,
conveyance, or routing in which computer processing applications are used to act on the
form, code, or protocol of the content for purposes of transmission, conveyance, or routing
without regard to whether the service is referred to as voice over internet protocol service or
is classified by the Federal Communications Commission as an enhanced or value-added
service. "Telecommunications service" does not include any of the following:
(i) Data processing or information services which allow data to be generated,
acquired, stored, processed, or retrieved and delivered by an electronic transmission to a
purchaser where such purchaser's primary purpose for the underlying transaction is the
processed data or information.
(ii) Installation or maintenance of wiring or equipment on a customer's premises.
(iii) Tangible personal property.
(iv) Advertising, including but not limited to directory advertising.
(v) Billing and collection services provided to third parties.
(vi) Internet access service.
(vii) Radio and television audio and video programming services, regardless of the
medium, including the furnishing of transmission, conveyance, and routing of such services
by the programming service provider. Radio and television audio and video programming
services shall include but not be limited to cable service as defined in 47 U.S.C. 522(6) and
audio and video programming services delivered by commercial mobile radio service
providers, as defined in 47 CFR 20.3.
(viii) Ancillary services.
(ix) Digital products, including but not limited to software, music, video, reading
materials, or ring tones.
(x) Prepaid calling service and prepaid wireless calling service.
(y) "Vertical service" means a service that is offered in connection with one or more
telecommunications services which offers advanced calling features that allow customers to
identify callers and to manage multiple calls and call connections.
(z) "Voice mail service" means a service that enables the customer to store, send, or
receive recorded messages services. The term "voice mail service" does not include any
telecommunications or vertical services that the customer may be required to have in order
to utilize the voice mail service.
(28)(a) The term "commercial farmer" means either of the following:
(i) A person regularly and occupationally engaged in the commercial production of
food, agricultural commodities, or agricultural products for sale.
(ii) A lessor landowner who leases an immovable for agricultural use to a person
described in Item (i) of this Subparagraph and maintains a joint venture contractual
relationship with the person.
(b) The secretary of the Department of Revenue, in consultation with the Department
of Agriculture and Forestry, shall promulgate rules in accordance with the Administrative
Procedure Act as are necessary for the administration of exemptions available to commercial
farmers and the registration of commercial farmers.
(c) No state sales and use tax exemption available to a commercial farmer shall be
allowed or claimed for or related to an "activity not engaged in for profit" as that term is
defined by 26 U.S.C. 183, as amended.
(29) "Small refinery" means a refinery for which the average aggregate daily crude
oil throughput for a calendar year, as determined by dividing the aggregate throughput for
the calendar year by the number of days in the calendar year, does not exceed seventy-five
thousand barrels.
(30) "Medical device" means any instrument, apparatus, machine, implant, or other
similar or related article intended to be provided and used by the patient alone, or in
combination in the treatment of a medical disease.
(31)(a) "Digital product" means digital audiovisual works, digital audio works,
digital books, digital codes, digital applications and games, digital periodicals and discussion
forums, and any other otherwise taxable tangible personal property transferred electronically,
whether digitally delivered, streamed, or accessed and whether purchased singly, by
subscription, or in any other manner, including maintenance, updates, and support.
(b) For purposes of this Paragraph, the following terms have the meanings ascribed
to them in this Subparagraph:
(i) "Digital applications and games" means any application or game, including
add-ons or additional content, that can be used by a computer, mobile device, or tablet
notwithstanding the function performed.
(ii) "Digital audio works" means works that result from the fixation of a series of
musical, spoken, or other sounds that are transferred electronically, including prerecorded
or live songs, music, readings of books or other written materials, speeches, ring tones, or
other sound recording.
(iii) "Digital audiovisual works" means a series of related images that, when shown
in succession, impart an impression of motion, together with accompanying sounds. "Digital
audiovisual works" include but are not limited to motion pictures; musicals, videos, news,
and entertainment programs; and live events.
(iv) "Digital books" means works that are generally recognized in the ordinary and
usual sense as books and which are transferred electronically, including works of fiction,
nonfiction, and short stories.
(v) "Digital code" means a code that provides the person who holds the code a right
to obtain one or more digital products. A digital code may be obtained by any means,
including tangible forms and electronic mail, regardless of whether the code is designated
as a song code, video code, or book code. The term "digital code" includes codes used to
access or obtain any digital products that have been previously purchased and promotion
cards or codes that are purchased by a retailer or other business entity for use by the retailer's
or entity's customers. "Digital code" does not include any gift certificate or gift card with
monetary value that may be redeemable for an item other than a digital product.
(vi) "Digital periodical and discussion forum" means a digital newspaper, digital
magazine, other digital periodical, chat room discussion, weblog, or any other similar
product.
(c) "Digital product" shall not include any of the following:
(i) Any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or
copyright.
(ii) Telecommunications services and ancillary services as those terms are defined
in Subparagraphs (27)(b) and (x) of this Section.
(iii) Internet access service charges.
(iv) The representation of a work product resulting from a professional service, as
described in Subparagraph (16)(d) of this Section, in an electronic form, such as an electronic
copy of an engineering report prepared by an engineer that primarily involves the application
of human effort, and the human effort originated after the customer requested the service.
(v) A product having electrical, digital, magnetic, wireless, optical, electromagnetic,
or similar capabilities where the purchaser holds a copyright or other intellectual property
interest in the product, in whole or part, if the purchaser uses the product solely for
commercial purposes, including advertising or other marketing activities.
(vi) Cable television services, direct-to-home satellite services, video programming
services, or satellite digital audio radio services.
(d) The sale of a digital code that may be utilized to obtain a digital product shall be
taxed in the same manner as the digital product.
(e) For purposes of taxes imposed under this Chapter and Chapters 2-A and 2-B of
this Subtitle, whenever the words "property" or "personal property" are used, those terms
shall be construed to include any digital product unless any of the following circumstances
apply:
(i) It is clear from the context that the term "personal property" is intended only to
refer to tangible personal property.
(ii) It is clear from the context that the term "property" is intended only to refer to
tangible personal property, immovable property, or both.
(iii) To construe the term "property" or "personal property" as including any digital
product would yield unlikely, absurd, or strained consequences.
(32)(a) "Transferred electronically" means any product obtained by the purchaser by
means other than tangible storage media, regardless of whether the seller grants permanent
or less than permanent use and regardless of whether the transaction is conditioned upon
contingent payment. It is not necessary that a copy of the product be physically transferred
to the purchaser. So long as the purchaser may access the product, it shall be considered to
have been transferred electronically to the purchaser.
(b) For purposes of this Paragraph, the term "permanent use" means perpetual use
or use for an indefinite or unspecified length of time.
(33)(a) "End user" means any purchaser other than a purchaser who receives by
contract a digital product for further commercial broadcast, rebroadcast, transmission,
retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the
product, in whole or in part, to others. A person who purchases digital products for the
purpose of giving away those products or codes shall not be considered to have engaged in
the distribution or redistribution of such products or codes and shall be treated as an end user.
(b) If a purchaser of a digital product does not receive the contractual right to further
redistribute, after the digital code is redeemed, the underlying product to which the digital
code relates, then the purchaser of the digital code shall be deemed an end user. If the
purchaser of the digital code receives the contractual right to further redistribute, after the
digital code is redeemed, the underlying product to which the digital code relates, then the
purchaser of the digital code shall not be deemed an end user. A purchaser of a digital code
who has the contractual right to further redistribute the digital code shall be deemed an end
user if that purchaser does not have the right to further redistribute, after the digital code is
redeemed, the underlying product to which the digital code relates.
Acts 1954, No. 143, §1; Acts 1954, No. 290, §1; Acts 1966, No. 124, §1; Acts 1966,
No. 187, §1; Acts 1976, No. 90, §1, eff. Jan. 1, 1977; Acts 1976, No. 92, §1, eff. Jan. 1,
1977; Acts 1976, No. 481, §1, eff. Jan. 1, 1977; Acts 1977, 1st Ex.Sess., No. 17, §1, eff. July
1, 1978; Acts 1978, No. 756, §1; Acts 1980, No. 137, §2; Acts 1983, No. 446, §1, eff. July
3, 1983; Acts 1984, No. 697, §1, eff. Sept. 1, 1984; Acts 1984, No. 359, §1, eff. Sept 1,
1984; Acts 1985, No. 488, §1, eff. Sept. 1, 1985; Acts 1985, No. 901, §1, eff. Sept. 1, 1985;
Acts 1987, No. 199, §1, eff. July 1, 1987; Acts 1987, No. 326, §1, eff. July 1, 1987; Acts
1987, No. 435, §1, eff. July 9, 1987; Acts 1988, No. 307, §1, eff. July 7, 1988; Acts 1988,
No. 355, §1, eff. July 7, 1988; Acts 1989, No. 264, §1, eff., Aug. 1, 1989; Acts 1989, No.
331, §1; Acts 1989, No. 796, §1; Acts 1989, No. 833, §1; Acts 1989, 2nd Ex. Sess., No. 10,
§1; Acts 1989, 2nd Ex. Sess., No. 14, §1, eff. Aug. 1, 1989; Acts 1990, No. 140, §1, eff. July
1, 1990; Acts 1990, No. 388, §1, eff. Aug. 1, 1990; Acts 1990, No. 403, §1; Acts 1990, No.
409, §1; Acts 1990, No. 444, §1; Acts 1990, No. 478, §1; Acts 1990, No. 719, §1, eff. July
1, 1990; Acts 1990, No. 724, §1, eff. July 1, 1990; Acts 1990, No. 817, §1; Acts 1990, No.
1030, §1, eff. Jan. 1, 1991; Acts 1990, No. 1064, §1, eff. July 1, 1990; Acts 1991, No. 292,
§1, eff. July 1, 1991; Acts 1991, No. 350, §1; Acts 1991, No. 388, §1, eff. July 8, 1991; Acts
1991, No. 772, §1, eff. July 1, 1991; Acts 1991, No. 1019, §1; Acts 1991, No. 1029, §1, eff.
Sept. 1, 1991; Acts 1992, No. 226, §1; Acts 1992, No. 514, §1; Acts 1992, No. 884, §1; Acts
1992, No. 926, §1, eff. July 1, 1992 (§301(10)(o)) and July 1, 1993 (§301(10)(n)); Acts 1994,
No. 6, §1, eff. July 1, 1994; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1994, No. 29, §1;
Acts 1995, No. 284, §1, eff. July 1, 1995; Acts 1996, No. 7, §1, eff. July 1, 1996; Acts 1996,
No. 12, §1, eff. July 1, 1996; Acts 1996, No. 15, §1, eff. July 1, 1997; Acts 1996, No. 20, §1,
eff. July 1, 1996; Acts 1996, No. 28, §1, eff. July 1, 1996; Acts 1996, No. 29, §1, eff. July
2, 1996; Acts 1996, No. 33, §1, eff. July 2, 1996; Acts 1996, No. 43, §1, eff. July 2, 1996;
Acts 1998, No. 10, §1, eff. June 30, 1998; Acts 1998, No. 21, §1, eff. June 29, 1998; Acts
1998, No. 22, §1, eff. July 1, 1998; Acts 1998, No. 37, §1, eff. June 24, 1998; Acts 1998, No.
40, §1; Acts 1998, No. 46, §1, eff. June 24, 1998; Acts 1998, No. 47, §1, eff. July 1, 1998;
Acts 1998, No. 49, §1, eff. Aug. 1, 1998; Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 1999,
No. 1266, §1, eff. July 12, 1999; Acts 2000, No. 22, §§2 and 9, eff. June 15, 2000, §§8 and
10*; Acts 2000, No. 30, §1; Acts 2000, No. 33, §2, eff. July 1, 2000; Acts 2000, No. 47, §1,
eff. July 1, 2000; Acts 2001, No. 60, §1, eff. July 1, 2001; Acts 2001, No. 874, §1, eff. June
26, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts
2002, 1st Ex. Sess., No. 3, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 5, §1, eff. July
1, 2002; Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002; Acts 2002, No. 56, §1, eff.
July 1, 2002; Acts 2002, No. 58, §1, eff. June 25, 2002; Acts 2002, No. 61, §1, eff. June 25,
2002; Acts 2002, No. 64, §1, eff. June 30, 2002; Acts 2002, No. 67, §1, eff. July 1, 2002;
Acts 2002, No. 70, §1, eff. July 1, 2002; Acts 2002, No. 71, §1, eff. June 25, 2002; Acts
2002, No. 85, §§1 and 2, eff. June 27, 2002; Acts 2003, No. 46, §1, eff. May 23, 2003; Acts
2003, No. 61, §1, eff. May 23, 2003; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2003, No.
131, §2, eff. July 1, 2003; Acts 2004, 1^st^ Ex. Sess., No. 1, §1, eff. Mar. 23, 2004, and §3, eff.
July 1, 2004; Acts 2004, 1^st^ Ex. Sess., No. 6, §1, eff. Mar. 25, 2004; Acts 2004, 1^st^ Ex. Sess.,
No. 8, §1, eff. July 1, 2004; Acts 2004, No. 49, §1, eff. May 21, 2004; Acts 2005, No. 243,
§1, eff. June 29, 2005; Acts 2005, No. 293, §1, eff. July 1, 2005; Acts 2005, No. 345, §1, eff.
July 1, 2005 (Subparagraphs (10)(x) and (18)(l) eff. July 1, 2006 until June 30, 2012); Acts
2005, No. 362, §1, eff. July 1, 2005; Acts 2005, No. 364, §1, eff. June 30, 2005; Acts 2005,
No. 357, §1, eff. June 30, 2005; Acts 2005, No. 377, §2, eff. June 30, 2005; Acts 2005, No.
393, §1, eff. July 1, 2005; Acts 2005, No. 410, §1; Acts 2005, No. 457, §1, eff. July 11,
2005; Acts 2005, No. 458, §1, eff. July 11, 2005; Acts 2005, No. 471, §1, eff. July 12, 2005;
Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2006, No. 41, §1; Acts 2007, No.
1, §1, eff. May 31, 2007; Acts 2007, No. 162, §1; Acts 2007, No. 173, §1, eff. June 27, 2007;
Acts 2007, No. 339, §1, eff. July 1, 2007; Acts 2007, No. 358, §§1, 2, eff. Aug. 1, 2007; Acts
2007, No. 419, §1; Acts 2007, No. 427, §1, eff. July 1, 2008; Acts 2007, No. 429, §1, eff.
June 30, 2007; Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2007, No. 462, §1, eff. July
1, 2007; Acts 2007, No. 471, §1, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2008, 2^nd^
Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2^nd^ Ex. Sess., No. 9, §1, eff. March 24,
2008; Acts 2008, 2^nd^ Ex. Sess., No. 12, §1, eff. July 1, 2008; Acts 2008, No. 743, §7, eff.
July 1, 2008; Acts 2009, No. 206, §1, eff. June 30, 2009; Acts 2009, No. 442, §2, eff. July
1, 2009; Acts 2009, No. 443, §1, eff. July 1, 2009; Acts 2009, No. 450, §1, eff. July 1, 2009;
Acts 2009, No. 456, §1, eff. July 1, 2009; Acts 2009, No. 459, §1, eff. July 1, 2009; Acts
2009, No. 466, §1; Acts 2009, No. 500, §1, eff. July 1, 2009, and §2, eff. Jan. 1, 2010; Acts
2011, 1^st^ Ex. Sess., No. 42, §1; Acts 2011, No. 372, §1, eff. Oct. 1, 2011; Acts 2011, No.
374, §1; Acts 2012, No. 438, §1; Acts 2013, No. 158, §2, eff. June 7, 2013; Acts 2013, No.
172, §1, eff. July 1, 2013; Acts 2013, No. 305, §1; Acts 2013, No. 396, §1; Acts 2015, No.
1, §1, eff. May 22, 2015; Acts 2015, No. 90, §1; Acts 2015, No. 116, §1, eff. June 19, 2015;
Acts 2016, 1^st^ Ex. Sess., No. 17, §1, eff. July 1, 2016; Acts 2016, 1^st^ Ex. Sess., No. 25, §1,
eff. April 1, 2016; Acts 2016, 1^st^ Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2^nd^ Ex.
Sess., No. 3, §1, eff. June 23, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No.
340, §1, eff. June 22, 2017; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2017, No. 424,
§1, eff. June 26, 2017; Acts 2018, 2^nd^ Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2018, 3^rd^
Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2019,
No. 360, §2; Acts 2019, No. 366, §1, eff. July 1, 2019; Acts 2020, No. 216, §2, eff. July 1,
2020; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts
2021, No. 166, §1, eff. July 1, 2021; Acts 2022, No. 72, §2; Acts 2023, No. 15, §1; Acts
2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 427, §1; Acts 2023, No. 429, §1; Acts
2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 10, §§1, 3, eff.
Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No.
384, §3, eff. June 20, 2025; Acts 2025, No. 433, §1, eff. July 1, 2025.
*NOTE: Section 14 of Acts 2000, No. 22, provides that Sections 8 and 10
of the Act (affecting R.S. 47:301(14)(i)(iii)(cc) and (gg) and (i)(v)) will
become effective "If it is determined by the legislature or by a court of
competent jurisdiction that a regulatory authority has failed to assure that one
hundred percent of the tax savings experienced by a telecommunication
service provider, whose rates are regulated by such authority, inures
proportionately to the benefit of all classes of customers of such provider as
required by Section 7 of this Act, then Sections 8 and 10 of this Act shall
become effective on the first day of the second month following the month
in which such determination is made."
NOTE: Re Paragraph (18)(a)(i) and (ii), see Acts 2000, No. 44, §§1 and 2.
NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this
Act is to amend Louisiana law so that it conforms to the federal Mobile
Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C.,
Sections 116 through 126. If it is determined by the legislative oversight
committees of the Department of Revenue, which are set forth in R.S.
49:968, that a court of competent jurisdiction has entered a final judgment on
the merits that (1) is based on federal or state law; (2) is no longer subject to
appeal; and (3) substantially limits or impairs the essential elements of
Section 1 or 2 of this Act, then the provisions enacted by such Sections shall
be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the
date of entry of such judgment."
NOTE: Re Subparagraphs (10)(v), (13)(g), and (18)(i), see Acts 2002, No.
85, §3.
NOTE: See Acts 2004, 1st Ex. Sess., No. 1, §4(C).
NOTE: See Acts 2009, No. 442, §§3 and 4.
NOTE: See Acts 2009, No. 456, §2.
NOTE: See Acts 2009, No. 459, §2.
NOTE: See Acts 2016, 1st Ex. Sess., No. 26, §2, regarding applicability.
NOTE: See Acts 2016, 2nd Ex. Sess., No. 3, §2, regarding retroactivity.
NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2 and Acts 2019, No. 360, §2,
regarding applicability.
##### **§ 47:301.1** Telecommunications and ancillary services {#sec-47-301.1 omnilex-key=us-la-statutes--rs-title-47--47:301.1}
A. The sales and use tax levied by this Chapter shall apply to the sales price of
telecommunications services in accordance with the following sourcing rules:
(1) Except as otherwise provided in Paragraph (4) of this Subsection,
telecommunications services sold on a call-by-call basis shall be subject to the tax imposed
by this Chapter if either of the following occur:
(a) The call both originates and terminates in this state.
(b) The call either originates in this state or terminates in this state, and the service
address associated with the call is located in this state.
(2) Except as otherwise provided in Paragraph (4) of this Subsection,
telecommunications services sold on a basis other than a call-by-call basis shall be subject
to the tax imposed by this Chapter if the telecommunications service is charged to a customer
whose place of primary use is in this state.
(3) Except as otherwise provided in Paragraph (4) of this Subsection, mobile
telecommunications services provided by a customer's home service provider shall be subject
to the tax imposed by this Chapter if the customer's place of primary use is in this state.
(4) Notwithstanding the provisions of Paragraphs (1), (2), and (3) of this Subsection,
the following rules apply:
(a) Air-to-ground radio telephone services shall be subject to the tax imposed by this
Chapter if the customer's place of primary use is located in this state.
(b) Postpaid calling services shall be subject to the tax imposed by this Chapter if the
origination point of the telecommunications signal is located in this state, as first identified
by either of the following:
(i) The seller's telecommunications system.
(ii) Information received by the seller from its service provider, where the system
used to transport such signals is not that of the seller.
(c) With respect to private communication services, the tax imposed by this Chapter
shall apply to:
(i) Any separate charge for a specific channel termination point located in this state.
(ii) Any separate charge for the use of a channel that is exclusively between two
channel termination points located in this state.
(iii) Where channel termination points of a channel are located both within and
outside this state:
(aa) Fifty percent of any separate charge for a segment of a channel between two
such channel termination points.
(bb) To the extent that the charge for any segment or segments of a channel is not
separately billed, an amount equal to the total charge for such channel segment or segments
multiplied by a fraction, the numerator of which is the number of channel termination points
located in this state and the denominator of which is the total number of channel termination
points.
B.(1) The sales price of telecommunications services shall include, whether or not
separately stated, charges for any of the following:
(a) The connection, movement, change, or termination of telecommunications
services.
(b) Conference bridging services and vertical services if the customer's place of
primary use is located in this state.
(2) The sales price of telecommunications services shall not include charges for any
of the following:
(a) The furnishing of any telecommunications service for resale, including access and
other interconnection charges paid by providers of telecommunications services and charges
for the use of intercompany facilities pursuant to shared network facility arrangements,
provided that any dealer making a sale of telecommunications services for resale shall obtain
a certificate from the purchaser of such services certifying that such services are purchased
for the purpose of resale, the form of the certification to be determined by rules and
regulations to be promulgated by the secretary.
(b) Any excise, franchise, or similar tax or like fee or assessment levied by the
United States, by the state of Louisiana, or by any political subdivision as defined in Article
VI, Section 44 of the Constitution of Louisiana, upon the purchase, sale, use, or consumption
of any telecommunications service, which tax, fee, or assessment is collected by the seller
from the purchaser.
(c) Telecommunications services or transactions defined in this Paragraph among
entities classified as members of an affiliated group as provided by 26 U.S.C. 1504,
provided, however, that these provisions shall not apply to any sale of tangible personal
property.
(d) Any other property or services that are not telecommunications services if stated
separately from the charges for telecommunications services.
(e, f) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. The following provisions apply to the furnishing of mobile telecommunications
services:
(1) The home service provider shall be responsible for obtaining and maintaining the
customer's place of primary use.
(a) If the home service provider's reliance on information provided by its customer
is in good faith, it shall be entitled to rely on the applicable residential or business street
address supplied by the customer as the place of primary use unless a taxing jurisdiction or
the state has given the home service provider a notice of determination as set forth in
Subparagraph (c) or (d) of this Paragraph.
(b) If the home service provider's reliance on information provided by its customer
regarding the customer's place of primary use is in good faith, it shall not be liable for any
additional taxes, charges, or fees based on a different determination of the place of primary
use for taxes, charges, or fees that are customarily passed on to the customer as a separate,
itemized charge unless a taxing jurisdiction or the state has given the home service provider
a notice of determination as set forth in Subparagraphs (c) or (d) of this Paragraph.
(c) A taxing jurisdiction, or the state on behalf of any taxing jurisdiction or taxing
jurisdictions within the state, may determine that the address used for purposes of
determining the taxing jurisdictions to which taxes, charges, or fees for mobile
telecommunications services are remitted does not meet the definition of place of primary
use and give binding notice to the home service provider to change the place of primary use
on a prospective basis from the date of notice of determination. However, if the taxing
jurisdiction making such determination is not the state, such taxing jurisdiction shall obtain
the consent of all affected taxing jurisdictions within the state and shall give the customer
an opportunity to demonstrate in accordance with applicable state or local tax, charge, or fee
administrative procedures that the address is the customer's place of primary use before
giving such notice of determination.
(d) A taxing jurisdiction, or the state on behalf of any taxing jurisdiction or taxing
jurisdictions within the state, may determine that the assignment of a taxing jurisdiction by
a home service provider under Subparagraph (a) of this Paragraph does not reflect the correct
taxing jurisdiction and give binding notice to the home service provider to change the
assignment on a prospective basis from the date of notice of determination. However, if the
taxing jurisdiction making the determination is not the state, it must obtain the consent of all
affected taxing jurisdictions within the state and give the home service provider an
opportunity to demonstrate in accordance with applicable state or local tax, charge, or fee
administrative procedures that the assignment reflects the correct taxing jurisdiction before
giving such notice of determination.
(e) If a customer believes that an amount of tax or assignment of place of primary
use or taxing jurisdiction included on a billing is erroneous, before seeking any other remedy
the customer shall notify the home service provider in writing. The customer shall include
in this written notification the street address for his place of primary use, the account name
and number for which the customer seeks a correction of the tax assignment, a description
of the error asserted by the customer, and any other information that the home service
provider reasonably requires to process the request. Within sixty days of receiving a notice
under this Section, the home service provider shall review its records and the electronic
database or enhanced zip code used to determine the customer's taxing jurisdiction. If this
review shows that the amount of tax, assignment of place of primary use, or taxing
jurisdiction is in error, the home service provider shall correct the error and refund or credit
the amount of tax erroneously collected from the customer for a period of up to two years.
If this review shows that the amount of tax, assignment of place of primary use, or taxing
jurisdiction is correct, the home service provider shall provide a written explanation to the
customer.
(f) If the customer is dissatisfied with the response of the home service provider
required under this Section, the customer may seek a correction or refund from the taxing
jurisdiction affected.
(2)(a) Notwithstanding any provision of law to the contrary, if a mobile
telecommunications service is not subject to the tax imposed by this Chapter or taxes levied
by other taxing jurisdictions, and if the amount paid or charged for such mobile
telecommunications service is aggregated with and not separately stated from the amount
paid or charged for any service that is subject to such taxes, then the nontaxable mobile
telecommunications service shall be treated as being subject to such taxes unless the home
service provider can reasonably identify the amount paid or charged for the mobile
telecommunications service not subject to such taxes from its books and records kept in the
regular course of business.
(b) Notwithstanding any provision of law to the contrary, if a mobile
telecommunications service is not subject to the taxes levied by the state or by other taxing
jurisdictions, a customer may not rely upon the nontaxability of such mobile
telecommunications service unless the customer's home service provider separately states the
amount charged for the nontaxable mobile telecommunications service or the home service
provider elects, after receiving a written request from the customer in the form required by
the provider, to provide verifiable data based upon the home service provider's books and
records that are kept in the regular course of business that reasonably identifies the amount
charged or paid for the nontaxable mobile telecommunications service.
D. To prevent actual multistate taxation of an interstate telecommunications service
subject to the tax imposed by this Chapter and Chapters 2-A and 2-B of this Subtitle, any
taxpayer, upon proof that the taxpayer has paid a tax in another state on the service, shall be
allowed a credit against the tax imposed by this Chapter and Chapters 2-A and 2-B of this
Subtitle to the extent of the amount of the tax paid in the other state.
E. Notwithstanding any provision of law to the contrary, after allocation of monies
to the Bond Security and Redemption Fund as required by Article VII, Section 9(B) of the
Constitution of Louisiana, from the avails of the sales tax on telecommunication services
there shall be an annual dedication of one million dollars to be deposited into the
Telecommunications for the Deaf Fund for use as provided in R.S. 47:1061(B).
F.(1) Local political subdivisions shall be prohibited from levying a sales and use tax
on telecommunications services not in effect on July 1, 1990. However, the provisions of
this Paragraph shall not be construed to prohibit the levy or collection of any franchise,
excise, gross receipts, or similar tax or assessment by any political subdivision of the state
as defined in Article VI, Section 44 of the Constitution of Louisiana.
(2) There is hereby levied an additional state sales and use tax upon all
telecommunications services, cable television services, direct-to-home satellite services,
video programming services, provided by cable television and satellite service providers, and
satellite digital audio radio services in this state, at the rate of five percent of the amounts
paid or charged for such services.
(3) The tax levied pursuant to this Subsection shall be paid in lieu of any sales or use
tax that would otherwise be levied and collected by a political subdivision of this state.
(4) The taxes levied pursuant to this Subsection shall be administered and collected
by the secretary of the Department of Revenue. The secretary shall assess an administration
and collection fee, not to exceed one percent of the collections of the tax, as reimbursement
for the actual cost of collection of the tax.
(5) The tax levied in this Subsection shall be collected from the dealer, as defined
in this Chapter, shall be paid at the time and in the manner hereinafter provided, and shall
be in addition to all other taxes, whether levied in the form of excise, license, or privilege
taxes, and shall be in addition to taxes levied pursuant to the provisions of Chapter 3 of this
Subtitle.
(6) After allocation to the Bond Security and Redemption Fund as provided in
Article VII, Section 9(B) of the Constitution of Louisiana, the treasurer shall deposit in and
credit to the Local Revenue Fund the avails of the taxes collected under this Subsection.
*Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2013, No. 300, §1, eff. July 1, 2013; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4 eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:301.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-301.2 omnilex-key=us-la-statutes--rs-title-47--47:301.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:301.3** Services {#sec-47-301.3 omnilex-key=us-la-statutes--rs-title-47--47:301.3}
The sales and use tax levied by any taxing authority shall apply to the following
services:
(1) The rental or furnishing of sleeping rooms, cottages, cabins, rooms, suites,
condominiums, townhouses, rental houses, or other accommodations by hotels, apartment
hotels, lodging houses, tourist camps, tourist courts, property management companies,
accommodations intermediaries, or any other provider or seller of accommodations to
transient guests. The sales price shall include service, facilitator, processing, delivery, and
other similar fees and charges associated with the processing of a transaction, even if such
fee or charge is separately stated.
(2) The furnishing of admissions which shall include sales of tickets, and fees or
other charges, for admissions to places of amusement, recreational events, entertainment,
exhibitions, displays, and athletic entertainment, and charges made for participation in games
and amusement activities. This service shall include the furnishing, for dues, fees, or other
consideration, of the privilege of access to clubs, including buyer's clubs, or the privilege of
having access to or the use of amusement, entertainment, athletic, or recreational facilities.
This service shall also include coin-operated amusement devices, including but not limited
to massage chairs, video games, pinball games, table games such as billiards and air hockey,
and redemption games such as the claw and Skee-Ball that may award prizes of tangible
personal property. The sales price shall include any service, facility, processing, delivery,
facilitator, and other similar fees and charges, even if such fee or charge is separately stated.
(3) Parking, storing, or keeping of motor vehicles including but not limited to valet
services, the use of parking spaces, parking lots, and parking structures, and charges for street
parking at metered spaces.
(4) Printing and copying services, including but not limited to printing or
overprinting, lithographic, multilith, blue printing, photostating, or other similar services of
reproducing written or graphic matter, and copying, photocopying, reproducing, duplicating,
and other similar services including those services provided in coin-operated, self-service
form.
(5) Laundry, cleaning, pressing, alterations, repair, and dyeing services, including
but not limited to the cleaning and renovation of clothing, furs, linens, furniture, carpets, and
rugs, and the furnishing of storage space for clothing, furs, and rugs. The service shall be
taxable at the location where the laundered, cleaned, pressed, or dyed article is returned to
the customer.
(6) The furnishing of cold storage space, except that which is furnished pursuant to
a bailment arrangement, and the furnishing of the service of preparing tangible personal
property for cold storage where the service is incidental to the operation of storage facilities.
(7)(a) Repairs and maintenance of tangible personal property. Repairs and
maintenance include but are not limited to the repair and servicing of automobiles, vehicles,
boats and vessels, electrical and mechanical appliances and equipment, farm machinery and
implements, motors, tires, batteries, engineering instruments, medical and surgical
instruments, machinery, mechanical tools, shop equipment, furniture, rugs, watches, clocks,
jewelry, refrigerators, phones, televisions, radios, shoes, including shoe shining, and office
appliances and equipment. This includes service calls and trip or travel charges.
(b) For purposes of this Paragraph, "tangible personal property" includes machinery,
appliances, and equipment which have been declared immovable by declaration under the
provisions of Civil Code Article 467 and things which have been separated from land,
buildings, or other constructions permanently attached to the ground or their component parts
as defined in Civil Code Article 466.
(8) Telecommunications services for compensation, in accordance with the
provisions of R.S. 47:301.1.
(9) The providing of prewritten computer software access services. For purposes of
this Paragraph, prewritten computer software access services means charges made to
customers for the right to access and use prewritten computer software, where possession of
the software is maintained by the seller or third party regardless of whether the charge for the
services is on a per use, per user, per license, subscription, or some other basis.
(10)(a) The providing of information services. For purposes of this Paragraph,
information services means electronic data retrieval or research; and collecting, compiling,
analyzing, or furnishing of information of any kind, including but not limited to general or
specialized news, other current information or financial information, by printed,
mimeographed, electronic, or electrical transmission, or by utilizing wires, cable, radio
waves, microwaves, satellites, fiber optics, or any other method now in existence or which
may be devised; this includes delivering or providing access to information through
databases or subscriptions. Information services include but are not limited to:
(i) Furnishing newsletters; tax guides; research publications; financial, investment,
circulation, credit, stock market, or bond rating reports; mailing lists; abstracts of title; news
clipping services; wire services; scouting reports; bad check lists; and broadcast rating
services.
(ii) Subscriptions to genealogical, financial, or similar databases.
(iii) Global positioning system services including driving directions and sports, news,
and similar information.
(b) Information services shall not include any of the following:
(i) Information sold to a newspaper or a radio or television station licensed by the
Federal Communications Commission, if the information is gathered or purchased for direct
use in newspapers or radio or television broadcasts.
(ii) Charges to a person by a financial institution for account balance information;
or information gathered or compiled on behalf of a particular client, if the information is of
a proprietary nature to that client and may not be sold to others by the person who compiled
the information, except for a subsequent sale of the information by the client for whom the
information was gathered or compiled.
(iii) Internet access service or information services that are provided in conjunction
with and merely incidental to the provision of internet access service when provided for a
single charge.
(iv) Data processing, including but not limited to check or payment processing
services.
(11) Solely for purposes of state sales and use taxes, cable television services,
direct-to-home satellite services, video programming services provided by cable television
and satellite service providers, and satellite digital audio radio services.
*Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:301.4** Sales transaction sourcing rules {#sec-47-301.4 omnilex-key=us-la-statutes--rs-title-47--47:301.4}
A. Applicability. The provisions of this Section shall apply regardless of the
characterization of a transaction as a sale of tangible personal property, a digital product, or
a service. These provisions do not affect the obligation of a purchaser to remit use tax.
B.(1) Definitions. For purposes of this Section, the following terms have the
meanings ascribed to them unless the context indicates otherwise:
(a) "Drop shipment sale" means a sales transaction in which goods are shipped
directly to the customer by a third party. Drop shipment sales include sales in which a dealer
accepts an order for goods from a customer and places the order with a third party, and the
third party delivers or causes to be delivered the goods directly to the dealer's customer.
(b) "Receive" or "receipt" means taking possession of tangible personal property,
making first use of services, or taking possession or making first use of digital products by
the purchaser or purchaser's designee.
(c) "Use of digital products" means the location of the first act within this state by
which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens,
manipulates, or otherwise uses or enjoys a digital product.
(d) "Use of a service" means the location of the first act within the state by which the
taxpayer, as a consumer, uses, enjoys, or otherwise receives the benefit of the service.
(2) General sourcing rules. Except as provided in Subsection C of this Section, for
purposes of collecting or remitting sales or use taxes to the appropriate taxing jurisdictions,
otherwise known as sourcing, on sales of tangible personal property, digital products, and
services, the following rules shall apply:
(a) If the sale of tangible personal property, digital products, or services is received
by the purchaser, or the purchaser's designee, at a business location of the seller, the sale is
sourced to that business location.
(b) If the sale of tangible personal property, digital products, or services is not
received by the purchaser at a business location of the seller, the sale is sourced to the
location where receipt by the purchaser or the purchaser's designee occurs, including the
location indicated by instructions for delivery to the purchaser or designee, if that location
is known to the seller.
(c) If Subparagraphs (a) and (b) of this Paragraph do not apply, the sale is sourced
to the location indicated by an address for the purchaser that is available from the business
records of the seller that are maintained in the ordinary course of the seller's business, when
use of this address does not constitute bad faith.
(d) If Subparagraph (a), (b), or (c) of this Paragraph do not apply, the sale is sourced
to the location indicated by an address for the purchaser obtained during the sale, including,
if no other address is available, the address of a purchaser's payment instrument, when use
of this address does not constitute bad faith.
(e) If Subparagraph (a), (b), (c), or (d) of this Paragraph do not apply, or if the seller
is without sufficient information to apply the rules set forth in Subparagraph (a), (b), (c) or
(d) of this Paragraph, the sale is sourced to the location:
(i) Indicated by the address from which the tangible personal property was shipped.
(ii) From which the digital product was first available for transmission by the seller.
(iii) From which the service was provided.
(3) Sourcing for lease or rental of tangible personal property. The lease or rental of
tangible personal property, excluding motor vehicles, is sourced as follows:
(a) For a lease or rental that requires recurring periodic payments, payments are
sourced to the primary location of the property leased or rented for each period covered by
the payment. The primary location of the property is as indicated by an address for the
property provided by the lessee that is available to the lessor from its records maintained in
the ordinary course of business, when use of this address does not constitute bad faith. The
primary location of the property is not altered by intermittent use at different locations, such
as use of business property that accompanies employees on business trips and service calls.
(b) For a lease or rental that does not require periodic payments, the payment is
sourced the same as a retail sale in accordance with Paragraph (2) of this Subsection.
(c) The provisions of this Paragraph do not affect the imposition or computation of
sales or use tax on leases or rentals based on a lump-sum or accelerated basis, or on the
acquisition of property for lease.
C. Exceptions to the general sourcing rules. The following sales are sourced as
follows:
(1) Vehicles. Sales and leases of vehicles subject to the Vehicle Registration License
Tax Law pursuant to the provisions of R.S. 47:451 et seq. shall be sourced as provided for
in R.S. 47:303(B)(3)(b)(ii)(bb).
(2) Telecommunications services. Sales of telecommunications services shall be
sourced as provided in R.S. 47:301.1.
(3) Repairs to tangible personal property. Repairs to tangible personal property shall
be sourced where performed.
(4) Purchases of multiple listing services by real estate licensees and brokers shall
be sourced to the location of the licensee's or broker's Louisiana regional real estate
association office. For purposes of this Paragraph, "multiple listing services" shall mean a
platform or database used by real estate licensees and brokers to share property listings that
are marketed for sale, rent, or lease, and is available only to real estate licensees and brokers.
(5) Drop shipment sales shall be sourced to the location of the transfer of title or of
possession, whichever occurs first.
(6) Abstracts of title created by a person having a place of business in Louisiana shall
be sourced to the location of the person's principal place of business in Louisiana.
D. Exceptions for purposes of sales and use tax levied by political subdivisions:
(1) The lease or rental of tangible person property, excluding motor vehicles, shall
be sourced, for purposes of tax imposed by political subdivisions, as follows:
(a) Tax for the initial lease or rental period is due to the local taxing jurisdiction
where the transfer of possession of the leased property occurs.
(b) Tax for subsequent lease or rental periods is due to the local taxing jurisdiction
where the property is primarily located provided there is no additional transfer of possession.
The primary location of the property shall be the location designated by the lessee and made
known to the lessor from records maintained in the ordinary course of business.
(c) Possession or use of leased property within a jurisdiction where the property is not
primarily located shall subject the lessee to the taxes imposed by that political subdivision.
However, a credit shall be allowed for any taxes previously paid to another political
subdivision for that lease period pursuant to Subparagraph (B)(3)(a) of this Section. The
lessee shall maintain records and report any additional taxes due if leased property is used
outside of its primary location.
(d) Leases or rentals that do not require periodic payments shall be sourced in the
same manner as a retail sale of tangible personal property in accordance with Subsection A
of this Section.
(2)(a) Computer software, prewritten computer software access services, information
services and digital products that are used in more than one political subdivision within this
state shall be sourced according to the number of users or licensees within each political
subdivision, if known to the seller at the time of the transaction. The seller shall allocate the
sales price based on the number of users or licensees in each political subdivision during the
taxable period. If the seller does not have sufficient information to allocate the transaction
among political subdivisions, the seller shall source the transaction pursuant to Paragraph
(B)(3) of this Section.
(b) The provisions of this Paragraph shall not affect the obligation of a purchaser to
remit use tax to the proper political subdivision based on the number of users or licensees
within each political subdivision.
E.(1) Records related to sourcing are considered records of the taxable sales,
purchases, leases, and rentals, and shall be retained, preserved, and produced by the dealer
in accordance with R.S. 47:309 and 337.29.
(2) If the dealer fails to keep, preserve or produce sourcing records for its taxable
sales, purchases, leases, or rentals, the secretary or local collector shall determine the source
of the transaction. The secretary's or local collector's determination shall be considered prima
facie correct.
Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff.
June 20, 2025; Acts 2025, No. 498, §3, eff. July 1, 2025.
NOTE: See Acts 2025, No. 498, regarding retroactive and prospective application.
##### **§ 47:301.5** Bundled transactions {#sec-47-301.5 omnilex-key=us-la-statutes--rs-title-47--47:301.5}
A. Bundled transactions. Except as otherwise provided for in this Section or federal
law, sales tax shall be collected on the sales price of a bundled transaction if any product
included in the bundled transaction would be taxable if sold separately.
B. Definitions. For purposes of this Section, the following terms shall have the
following meanings:
(1)(a) "Bundled transaction" shall mean the retail sale of two or more products where
the products are otherwise distinct and identifiable and the products are sold for one
non-itemized price. In order to show whether a retail sale consisted of one or more distinct
and identifiable products and whether the products were sold for one non-itemized price, a
seller shall maintain copies of invoices, service agreements, contracts, catalogs, price lists,
rate cards, and other sales-related documents given to, or made available to, the purchaser.
(b) "Bundled transaction" shall not include either of the following:
(i) The sale of any products in which the sales price varies or is negotiable based on
the selection by the purchaser of the products included in the transaction.
(ii) Any of the exceptions provided for in Subsection C of this Section.
(2) "Distinct and identifiable products" do not include any of the following:
(a) Packaging such as containers, boxes, sacks, bags and bottles, or other materials
such as wrapping, labels, tags and instruction guides that accompany the retail sale of the
products and are incidental or immaterial to the retail sale thereof. Examples of packaging
that are incidental or immaterial include but are not limited to grocery sacks, shoeboxes, dry
cleaning garment bags, and express delivery envelopes and boxes.
(b) A product provided free of charge with the required purchase of another product.
A product is provided free of charge if the sales price of the product purchased does not vary
depending on the inclusion of the product provided free of charge.
(c) Items included in the definition of sales price pursuant to R.S. 47:301(13).
(3) "One non-itemized price" does not include a price that is separately identified by
product on binding sales or other supporting sales-related documentation made available to
the customer in paper or electronic form including but not limited to an invoice, bill of sale,
receipt, contract, service agreement, lease agreement, periodic notice of rates and services,
rate card or price list.
(4) "Products" mean and include tangible personal property, services, intangibles,
and digital products but shall not include immovable property.
C. Exceptions. A transaction that otherwise meets the definition of bundled
transaction is not considered a bundled transaction if it meets any of the following:
(1)(a) True object exception. The true object exception applies to either of the
following transactions:
(i) The retail sale of tangible personal property or a digital product and a service
where the true object of the transaction is the service and the tangible personal property or
digital product is essential to the use of the service, and is provided exclusively in connection
with the service. If the transaction is not a bundled transaction as a result of this exception,
then the true object of the transaction will be the retail sale of the service and should be taxed
accordingly.
(ii) The retail sale of multiple services where one service is essential to the use or
receipt of a second service and the first service is provided exclusively in connection with
the second service, and the true object of the transaction is the second nontaxable service.
If the transaction is not a bundled transaction as a result of this exception, then the true object
of the transaction will be the retail sale of the second service and should be taxed
accordingly.
(b) For purposes of this Paragraph, factors that should be considered to determine
the true object of a transaction include the seller's line of business; the purchaser's object of
the transaction; whether the tangible personal property or service that is essential to the
second service is available for sale separately without the second service; and how the
tangible personal property or service is essential to the second service.
(c) The true object exception applies only to transactions that include a service and
shall not apply to transactions that include only tangible personal property or digital products.
(d) When the true object of the transaction is a nontaxable service, the service
provider shall be considered the consumer of any taxable products provided to the customer
as part of the transaction.
(2)(a) De minimis exception. The de minimis exception applies to a transaction that
includes taxable products and nontaxable products and the sales price of the taxable products
is de minimis. Sellers shall use the full term of a service contract to determine if the taxable
products are de minimis.
(b) As used in this Paragraph, de minimis means the sales price of the taxable
products is ten percent or less of the total sales price of the bundled products.
(3) Food, drugs and medical items exception. The food, drugs, and medical items
exception applies to the retail sale of exempt tangible personal property and taxable tangible
personal property where the transaction includes food and food ingredients, drugs, durable
medical equipment, mobility enhancing equipment, over-the-counter drugs, prosthetic
devices or medical supplies and the sales price of the taxable tangible personal property is
fifty percent or less of the total sales price of the bundled products.
D.(1) Notwithstanding Subsections B and C of this Section, if a bundled transaction
includes the sale of a digital code that provides a purchaser with the right to obtain more than
one digital product, and which may also include the right to obtain other products or services,
and all of the products and services, digital or otherwise, to be obtained through the use of
the code do not have the same sales and use tax treatment, both of the following shall apply:
(a) The transaction shall be deemed to be the sale of the products and services to be
obtained through the use of the code.
(b) The sales and use tax applies to the entire selling price of the code, except as
provided in Paragraph (2) of this Subsection.
(2) If the seller can identify by reasonable and verifiable standards the portion of the
selling price attributable to the products and services that are not subject to state sales and
use tax from its books and records that are kept in the regular course of business for other
purposes including but not limited to nontax purposes, sales and use tax does not apply to
that portion of the selling price of the code attributable to the products and services that are
not subject to sales and use tax.
E. The secretary of the Department of Revenue may promulgate rules in accordance
with the Administrative Procedure Act as are necessary to implement the provisions of this
Section.
Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 10, §5, which provides that in case of
conflict between Acts 10 and 11, Act 11 controls.
##### **§ 47:301.6** Digital products {#sec-47-301.6 omnilex-key=us-la-statutes--rs-title-47--47:301.6}
A. Nexus. For purposes of the taxes imposed under this Chapter and Chapters 2-A
and 2-B of this Subtitle, the department shall not consider a person's ownership of, or rights
in, digital products residing on servers located in this state in determining whether the person
has substantial nexus with this state. For purposes of this Section, "substantial nexus" means
the requisite connection that a person has with a state to allow the state to subject the person
to the state's taxing authority, consistent with the commerce clause of the United States
Constitution.
B, C. Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.
Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 384, §7, eff.
June 20, 2025.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 10, §5, which provides that in case of
conflict between Acts 10 and 11, Act 11 controls.
##### **§ 47:301.7** Sales and use tax exemptions; uniformity of base {#sec-47-301.7 omnilex-key=us-la-statutes--rs-title-47--47:301.7}
Beginning January 1, 2026, no new sales and use tax exemption, exclusion, credit,
or rebate shall be enacted by the legislature unless the exemption, exclusion, credit, or rebate
is applicable to sales and use taxes levied by all taxing authorities.
*Acts 2025, No. 215, §1, eff. June 8, 2025.*
##### **§ 47:302** Imposition of tax {#sec-47-302 omnilex-key=us-la-statutes--rs-title-47--47:302}
A. There is hereby levied a tax upon the sale at retail, the use, the consumption, the
distribution, and the storage for use or consumption in this state, of each item or article of
tangible personal property or digital product, as defined in this Chapter. The levy of the tax
shall be as follows:
(1) At the rate of two percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state; the tax to be computed
on gross sales for the purpose of remitting the amount of tax due the state, and to include
each and every retail sale.
(2) At the rate of two percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state; provided there shall be no
duplication of the tax.
B. There is hereby levied a tax upon the lease or rental within this state of each item
or article of tangible personal property or digital product, as defined in this Chapter. The
levy of the tax shall be as follows:
(1) At the rate of two percent of the gross proceeds derived from the lease or rental
of tangible personal property or a digital product, as defined in this Chapter, where the lease
or rental of the property or product is an established business, or part of an established
business, or the same is incidental or germane to the business.
(2) At the rate of two percent of the monthly lease or rental price paid by lessee or
rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible
personal property or digital product.
C.(1) There is hereby levied a tax upon all sales of services, as herein defined, in this
state, at the rate of two percent of the amounts paid or charged for such services.
(2) The tax levied in this Section shall be collected from the dealer, as defined
herein, shall be paid at the time and in the manner hereinafter provided, and shall be in
addition to all other taxes, whether levied in the form of excise, license, or privilege taxes,
and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of this
Title.
D.(1) Notwithstanding any other provision of law to the contrary, the state and local
use taxes levied on motor vehicles brought into this state by a new resident shall not exceed
ninety dollars after application of the credits provided for in R.S. 47:303(A)(3) and 337.86,
provided all of the following conditions are met:
(a) The vehicle is primarily used for personal purposes.
(b) The vehicle was previously registered in the name of the new resident in any other
state or was previously leased to the new resident in another state.
(c) The vehicle is registered within ninety days of being brought into this state.
(2) The taxes collected on motor vehicles of new residents in accordance with this
Subsection shall be paid to the local tax authorities in equal portions.
E. No exemption from the state sales and use tax granted after the effective date of
this Act and granted pursuant to the provisions of this Chapter or Chapter 2-A of Title 47 of
the Louisiana Revised Statutes of 1950 shall be applicable to any sales and use tax levied by
any local governmental subdivision or school board unless the state exemption specifically
provides that it applies to such sales and use tax levies. In the absence of any such specific
application of the state exemption to sales and use tax levies of any local governmental
subdivision or school board, any state exemption granted pursuant to the provisions of this
Chapter or Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be
applicable only to the levy and collection of the state sales and use tax.
F-J. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
K. An additional tax shall be levied as follows:
(1) At the rate of four percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state; the tax to be computed
on gross sales for the purpose of remitting the amount of tax due the state, and to include
each and every retail sale.
(2) At the rate of four percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state; provided there shall be no
duplication of the tax.
(3) The tax levied under this Subsection shall be in addition to the tax levied upon
such sales under Subsection A of this Section and any other tax levied under other Sections
of this Chapter, and shall be subject to the same definitions, exemptions, tax credits,
penalties, and limitations now or hereafter prescribed in this Chapter.
(4) The tax levied under this Subsection shall be paid in lieu of any sales or use tax
which would otherwise be levied and collected by a local political jurisdiction of this state.
(5) The tax levied under this Subsection shall be levied and collected only from
vendors who qualify as a "dealer" in this state solely by virtue of engaging in regular or
systematic solicitation of a consumer market in this state by the distribution of catalogs,
periodicals, advertising fliers, or other advertising, or by means of print, radio, or television
media, including but not limited to television shopping channels, by mail, telegraphy,
telephone, computer database, cable, optic, microwave, or other communication system. A
vendor who qualifies as a dealer in this state as provided in R.S. 47:301(4) is prohibited from
collecting the tax imposed under this Subsection in lieu of collecting the sales and use tax
imposed by a political subdivision of this state which tax is remitted directly to the political
subdivision.
(6) The taxes levied under this Subsection shall be collected by the Department of
Revenue, advised by the Louisiana Uniform Local Sales Tax Board. The secretary shall
assess a collection fee, not to exceed one percent of the proceeds of the tax, as
reimbursement for the actual cost of collection of the tax. The department shall keep the
board informed on a regular basis of the collection and distribution of the taxes collected, and
the board shall receive a copy of the executive budget submission of the Local Tax Division
of the Board of Tax Appeals.
(7)(a) From the current collections of the tax collected under this Subsection, the
secretary shall make the following distributions:
(i) The secretary shall annually provide for an interagency transfer in the amount of
one hundred and thirty-two thousand dollars to the Department of State Civil Service, Board
of Tax Appeals, to be expended exclusively for the purposes of its Local Tax Division.
(ii) All monies remaining after satisfaction of the requirements of Item (i) of this
Subparagraph shall be distributed quarterly to the central local sales and use tax collector or,
if none, the parish governing authority according to population. The central local sales and
use tax collector or the parish governing authority shall at no charge distribute the tax
proceeds received from the secretary to each political subdivision within the parish which
levies a sales and use tax or receives a portion of the proceeds of a parishwide sales and use
tax levy, in accordance with each such political subdivision's pro rata share of local sales and
use tax receipts collected on all other transactions subject to local sales and use taxes during
the most recent state fiscal year for which data is available within thirty days of receipt of the
proceeds.
(b) The amount of local tax specified in Item (a)(i) of this Paragraph as transferred
to the Department of State Civil Service, Board of Tax Appeals, Local Tax Division shall
be increased by fifty-five thousand dollars on July 1, 2015, by thirty-two thousand dollars on
July 1, 2016, and by five thousand dollars on the first day of each of the subsequent fiscal
years. The amounts specified in this Subparagraph and Subparagraph (a) of this Paragraph
shall be transferred by the secretary within the first thirty days of each fiscal year, and the
Department of State Civil Service, Board of Tax Appeals, may retain all funds that are
transferred as directed in this Subparagraph and Subparagraph (a) of this Paragraph. The
amount provided for in Item (a)(i) of this Paragraph shall also be increased when necessary
to conform to an amount appropriated by law.
L-T. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
U. Collection of consumer use tax. It is the duty of the secretary of the Department
of Revenue to collect all taxes imposed pursuant to this Chapter and Chapters 2-A and 2-B
of this Subtitle which may be due upon the sale by a remote retailer of tangible personal
property, digital products, or services in Louisiana. The secretary is authorized and directed
to employ all means available to ensure the collection of the tax in an equitable, efficient, and
effective manner.
V.(1) In addition to the definition of "dealer" as provided in R.S. 47:301(4) for
purposes of the consumer use tax, the term "dealer" includes every person who manufactures
or produces tangible personal property or digital products for sale at retail, for use or
consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction.
"Dealer" is further defined to mean any person who is engaged in business in Louisiana
through participation in the retail sales market within the state through any means whatsoever
or who otherwise avails himself of the substantial privilege of carrying on business within
the state, including through virtual or economic contacts.
(2) A dealer, as defined in and for the purposes of this Subsection, shall file all
applicable sales and use tax returns and remittances through the electronic filing options
available for such purposes. If neither the dealer nor any of its affiliates as defined in R.S.
47:340.1 meet the economic nexus thresholds set forth in R.S. 47:301(4)(k)(i), the dealer
may collect the tax authorized by Paragraph (K)(5) of this Section. If either the dealer or any
of its affiliates as defined in R.S. 47:340.1 meet the economic nexus thresholds set forth in
R.S. 47:301(4)(k)(i), the dealer shall collect state and local sales and use tax on remote sales
for delivery into the state and remit to the Louisiana Sales and Use Tax Commission for
Remote Sellers.
(3) The provisions of this Subsection holding that certain business activities
conducted by certain persons establishes the person as a dealer for the purposes of sales and
use tax levied by the state shall not be used in the determination of whether such persons are
liable for the payment of income and franchise taxes levied by the state.
W.(1) Nothing in Subsection K of this Section shall prohibit a taxpayer from electing
to separately file with the applicable parish sales and use tax collector or central collection
commission a use tax return and to remit the correct and full amount of use tax due pursuant
to the provisions of all applicable local ordinances, hereinafter referred to as "paid local use
tax return".
(2) If a dealer has withheld and remitted tax for a specific purchase pursuant to the
provisions of Subsection K of this Section from a taxpayer who subsequently files a paid use
local tax return, the taxpayer may file an annual use tax refund request with the secretary,
hereinafter referred to as "refund request".
(3) A refund request shall be filed in a manner to be determined by the secretary,
which may include electronic filing. The refund request may be made once per calendar
year, and shall be accompanied by all relevant paid local use tax returns. If the delivery and
use of the taxable property will occur in a parish in which there is no sales and use tax
imposed by any local taxing authority, an affidavit confirming such will be accepted in lieu
of paid local use tax returns.
(4) The secretary shall pay any refund due pursuant to this Subsection from current
collections of any tax levied pursuant to Subsection K of this Section.
(5) The denial of any refund, or the failure to act within one year of the filing of the
refund request, shall be appealable in the same manner as is provided for in R.S. 47:1625.
(6) Until the Louisiana Sales and Use Tax Commission for Remote Sellers enforces
collection and remittance of state and local sales and use tax based on the applicable state
and local rates and bases, dealers as defined in R.S. 47:301(4)(m) shall specifically collect
the additional tax authorized by Subsection K of this Section and shall file all applicable
sales and use tax returns. Notice of enforcement by the Louisiana Sales and Use Tax
Commission for Remote Sellers shall be published in a policy statement as authorized by
LAC 61:III.101 no later than thirty days prior to the effective date of the enforcement.
X-CC. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Acts 1962, No. 172, §1; Acts 1968, Ex.Sess., No. 5, §1; Acts 1978, No. 205, §2, eff.
June 29, 1978; Acts 1987, No. 869, §1; Acts 1988, No. 842, §1, eff. Aug. 1, 1988; Acts
1988, 2nd Ex. Sess., No. 11, §1, eff. Oct. 27, 1988; HCR 160, 1989 R.S., eff. July 1, 1989;
HCR 1, 1989 2d E.S., eff. July 1, 1989; Acts 1990, No. 155, §1, eff. July 1, 1990; Acts 1990,
No. 386, §1, eff. July 10, 1990; Acts 1991, 1st E.S., No. 4, §1, eff. July 1, 1991; Acts 1992,
No. 563, §1, eff. July 1, 1992; Acts 1992, No. 926, §1, eff. July 1, 1992; Acts 1994, No. 18,
§1; Acts 1994, No. 20, §1, eff. July 1, 1994; Acts 1996, No. 5, §1, eff. July 1, 1996; Acts
1998, No. 1, §1, eff. July 1, 1998; Acts 2000, 1st Ex. Sess., No. 18, §1, eff. July 2, 2000;
Acts 2000, No. 22, §5, eff. April 1, 2016; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27,
2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts 2002,
No. 22, §1, eff. July 1, 2002; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2003, No. 73, §1,
eff. July 1, 2003; Acts 2004, 1^st^ Ex. Sess., No. 4, §1, eff. July 1, 2004; Acts 2004, 1^st^ Ex.
Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1^st^ Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts
2007, No. 358, §3, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts 2007,
No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007, No. 480,
§1; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; Acts
2013, No. 425, §1, eff. July 1, 2013; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015,
No. 210, §1, eff. June 23, 2015; Acts 2016, 1^st^ Ex. Sess., No. 9, §1, eff. April 1, 2016; Acts
2016, 1^st^ Ex. Sess., No. 22, §1, eff. March 14, 2016; Acts 2016, 1^st^ Ex. Sess., No. 25, §§1,
3, eff. April 1, 2016; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2016, No. 569, §1, eff.
July 1, 2017; Acts 2016, 2^nd^ Ex. Sess., No. 12, §1, eff. June 28, 2016; Acts 2017, No. 274,
§2, eff. June 16, 2017; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1, eff.
June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff. June
26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 2^nd^ Ex. Sess., No. 5, §1, eff.
June 12, 2018; Acts 2018, 3rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102,
§1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts
2019, No. 331, §4, eff. July 1, 2019; Acts 2019, No. 360, §§1, 2; Acts 2019, No. 367, §1, eff.
June 18, 2019; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2020, No. 278, §2, eff. Jan.
1, 2021; Acts 2020, 2^nd^ Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff.
Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1,
2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021;
Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2024, No. 307, §1,
May 28, 2024; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex.
Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 433, §1, eff. July 1, 2025.
NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this
Act is to amend Louisiana law so that it conforms to the federal Mobile
Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C.
Sections 116 through 126. If it is determined by the legislative oversight
committees of the Department of Revenue, which are set forth in R.S.
49:968, that a court of competent jurisdiction has entered a final judgment on
the merits that (1) is based on federal or state law; (2) is no longer subject to
appeal; and (3) substantially limits or impairs the essential elements of
Section 1 or 2 of this Act, then the provisions enacted by such Sections shall
be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the
date of entry of such judgment."
NOTE: See Acts 2018, 2^nd^ E.S., No. 5 and Acts 2019, No. 360, re:
applicability.
NOTE: See Acts 2019, No. 199, re: applicability.
##### **§ 47:302.1** Exemptions from lease or rental tax, helicopters {#sec-47-302.1 omnilex-key=us-la-statutes--rs-title-47--47:302.1}
A. Whenever a helicopter used in the exploration for or the extraction or production of oil, gas, and other minerals or for providing services to those engaged in such extraction, production, or exploration is acquired or used through a transaction entitled lease, rental, lease-purchase, or any similar name which for purposes other than sales taxation might be considered a conditional sale contract or a transaction in lieu of sale, such acquisition or use shall be deemed to be a sale for state and local sales tax purposes.
B. The tax due on such transactions shall be payable in equal monthly installments over the term of the lease, rental, or lease-purchase contract.
*Acts 1984, No. 353, §1, eff. July 2, 1984.*
##### **§ 47:302.2** Disposition of certain collections in the city of Shreveport {#sec-47-302.2 omnilex-key=us-la-statutes--rs-title-47--47:302.2}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in the city of Shreveport under the provisions of this Chapter shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Shreveport Riverfront and Convention Center and Independence Stadium
Fund".
B. The monies in the Shreveport Riverfront and Convention Center and
Independence Stadium Fund shall be subject to annual appropriation by the legislature.
Except as provided in Subsections D and E of this Section, the monies in the fund shall be
available exclusively for the purposes provided in Subsection C of this Section. All
unexpended and unencumbered monies in the fund shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
C. Subject to an annual appropriation by the legislature, monies in the fund shall be
used as follows:
(1) For allocation from all monies in the fund in the following amounts:
(a) Three percent to the Theater of the Performing Arts of Shreveport.
(b) One and one-half percent to be divided equally with fifty percent to Pamoja Art
Society and fifty percent to Rho Omega and Friends, Inc., and one and one-half percent for
the Shreveport Bossier African American Chamber of Commerce.
(c) Two and two-thirds percent for Sci-Port Discovery Center.
(d) One and one-third percent deposited into a special account in the fund for the
expenditure and exclusive use of the Louisiana State Exhibit Museum in Shreveport. All
unexpended and unencumbered monies in this special account at the close of the fiscal year
shall remain in the account.
(e) Three percent for the following:
(i) One percent for the New Arts Cultural Society, Inc.
(ii) One percent for Pamoja Art Society.
(iii) One percent for the Sci-Port Discovery Center for outreach activities to
underserved populations.
(f) The monies allocated to the entities in Subparagraph (c) of this Paragraph shall
be used to pay for admission costs for Caddo Parish school system students who meet the
definition of "At-Risk Children" as defined by the State Board of Elementary and Secondary
Education. The monies allocated to the Louisiana State Exhibit Museum in Shreveport shall
be deposited in the general operating budget of that entity.
(g)(i) The Redbud Festival in Vivian, five thousand dollars.
(ii) The Sunflower Festival in Gilliam, five thousand dollars.
(iii) The Poke Salad Festival in Shreveport, five thousand dollars.
(iv) The Oil City Gusher Days in Oil City, five thousand dollars.
(2) All other monies remaining in the fund shall be used for riverfront and
convention center development in the city of Shreveport and for renovation, expansion, or
maintenance of Independence Stadium and related facilities in Shreveport, including but not
limited to capital improvements with respect thereto. Bonds may be issued for purposes
authorized in this Section payable from a pledge and dedication of monies to be used for
such purposes as provided in this Section. For the purposes of this Section, "capital
improvements" shall mean expenditures for acquiring lands, buildings, equipment or other
permanent properties, or for their construction, preservation, development, or permanent
improvement, or for payment of principal, interest, or premium, if any, and other obligations
incident to the issuance, security, and payment of bonds or other evidences of indebtedness
associated therewith.
D. Notwithstanding any other provision of this Section to the contrary, for the 2020-2021 Fiscal Year monies in the fund in the amount of two hundred thousand dollars may be
made available for the LSU Health Sciences Center Shreveport provided, however, that any
distributions of monies to the LSU Health Sciences Center Shreveport shall occur in equal
quarterly amounts after the distributions to entities which have pledged or dedicated such
monies into bonds have been made each quarter.
E. Notwithstanding any other provision of this Section to the contrary, for the 2013-2014 Fiscal Year, the amount of seventy-five thousand dollars shall be allocated to the
Secretary of State for the restoration of the Shreveport Water Works Museum.
Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 1999, No. 1071, §1, eff. July 1, 1999;
Acts 2001, No. 458, §1, eff. June 21, 2001; Acts 2005, No. 476, §1, eff. July 1, 2005; Acts
2011, No. 378, §1, eff. July 1, 2011; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2013,
No. 420, §6, eff. July 1, 2013; Acts 2014, No. 646, §4, eff. July 1, 2014; Acts 2016, No. 601,
§3, eff. June 17, 2016; Acts 2020 1^st^ Ex. Sess., No. 10, §8, eff. July 1, 2020; Acts 2025, No.
384, §8(B), eff. June 20, 2025.
NOTE: See Acts 1992, No. 957, §2 as amended by Acts 1999, No. 1071,
§§2 and 3 and R.S. 47:332.6.
##### **§ 47:302.3** Disposition of certain collections in the city of Bossier City {#sec-47-302.3 omnilex-key=us-la-statutes--rs-title-47--47:302.3}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in the city of Bossier City under the provisions of this Chapter shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Bossier City Riverfront and Civic Center Fund".
B. The monies in the Bossier City Riverfront and Civic Center Fund shall be subject
to annual appropriation by the legislature. The monies in the fund shall be available
exclusively for riverfront and downtown development and for the operation and maintenance
of the civic center and a multipurpose arena in the city of Bossier City. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited into the state general fund.
Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 2001, No. 115, §2, eff. July 1, 2001;
Acts 2025, No. 384, §8(B), eff. June 20, 2025.
{{NOTE: SEE ACTS 1992, NO. 957, §2 AND R.S. 47:332.7.}}
##### **§ 47:302.4** Disposition of certain collections in Madison and Richland Parishes {#sec-47-302.4 omnilex-key=us-la-statutes--rs-title-47--47:302.4}
A.(1) The avails of the tax imposed by this Chapter from the sale of services as
defined in R.S. 47:301.3(1) in Madison Parish under the provisions of this Chapter shall be
credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated
from that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Madison Parish Visitor Enterprise Fund".
(2) The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Richland Parish under the provisions of this Chapter shall be credited
to the Bond Security and Redemption Fund and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Richland Parish Visitor Enterprise Fund".
B.(1) The monies in Madison Parish Visitor Enterprise Fund shall be subject to
annual appropriations by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of any fiscal year shall remain to the credit of the fund. All
monies in the fund shall be invested by the treasurer in the same manner as the monies in the
state general fund, and all interest earned shall be deposited into the state general fund.
(2) The monies in Richland Parish Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of any fiscal year shall remain to the credit of the fund. All
monies in the fund shall be invested by the treasurer in the same manner as the monies in
the state general fund, and all interest earned shall be deposited into the state general fund.
*Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1998, 1st Ex. Sess., No. 61, §1, eff. May 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.5** Disposition of certain collections in Vernon Parish {#sec-47-302.5 omnilex-key=us-la-statutes--rs-title-47--47:302.5}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Vernon Parish under the provisions of this Chapter shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Vernon Parish Legislative Community Improvement Fund".
B. The monies in the Vernon Parish Legislative Community Improvement Fund shall
be subject to annual appropriations by the legislature. The monies in the fund shall be
available exclusively for the purposes provided for in Subsections C and E of this Section.
All unexpended and unencumbered monies in the fund shall remain in the fund. The monies
in the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
C. For purposes of this Section, "improvements" shall include acquisition of land and
acquisition and construction of buildings for use by the Vernon Convention Facility; other
capital improvements in Vernon Parish; and any other costs of improvements, operation, or
maintenance in Vernon Parish for recreational facilities, museums, fishing ramps, and parks.
D. The Vernon Parish Legislative Community Improvement Board shall consist of
those state senators and representatives representing all or a part of Vernon Parish.
E. Beginning July 1, 2004, money paid into the Vernon Parish Legislative
Community Improvement Fund shall be appropriated, distributed, and used as follows:
(1) Twenty percent of the money shall be appropriated to the Vernon Parish Tourist
and Recreation Commission to be administered and distributed by the commission to be used
for improvements in Vernon Parish as that term is defined in Subsection C of this Section.
Administrative costs or debt service associated with this Subsection shall be no more than
five percent of the amount appropriated.
(2) Ten percent of the money shall be appropriated to the Vernon Parish Council on
Aging, to be distributed equally to each of the senior citizen centers in the parish.
Administrative costs or debt service associated with this Subsection shall be no more than
five percent of the amount appropriated. The use of any funds distributed under this
Paragraph of this Subsection are subject to the approval of a majority of the legislators who
represent Vernon Parish.
(3) Twelve percent for the operation and maintenance of the arena facility in Vernon
Parish.
(4) And the following appropriations shall be made to the following towns and
villages in Vernon Parish in the following manner to be used solely for salary and benefits
of law enforcement officers and tourism-related activity:
(a) Fifteen percent to the Town of New Llano.
(b) Seven percent to the Village of Simpson.
(c) Seven percent to the Town of Rosepine.
(d) Seven percent to the Town of Hornbeck.
(e) Seven percent to the Village of Anacoco.
(5) The remaining fifteen percent of the money shall be transferred to the Vernon
Parish Legislative Improvement Fund No. 2 as provided by R.S. 47:302.54.
Acts 1992, No. 957, §1, eff. July 1, 1992; Acts 1992, No. 983, §1, eff. for the taxable
periods on or after July 1, 1993; Acts 1995, No. 854, §1, eff. July 1, 1995; Acts 2003, No.
799, §1, eff. July 1, 2003; Acts 2004, No. 715, §1, eff. July 1, 2004; Acts 2008, No. 864, §1,
eff. July 9, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
NOTE: See R.S. 47:332.3.
##### **§ 47:302.6** Disposition of certain collections in Avoyelles Parish {#sec-47-302.6 omnilex-key=us-la-statutes--rs-title-47--47:302.6}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Avoyelles Parish under the provisions of this Chapter shall be credited
to the Bond Security and Redemption Fund and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Avoyelles Parish Visitor Enterprise Fund".
B. The monies in the Avoyelles Parish Visitor Enterprise Fund shall be subject to
annual appropriations by the legislature. The monies in the fund shall be available
exclusively for tourism purposes, economic development purposes, and for capital
improvements and purchases in Avoyelles Parish. All unexpended and unencumbered
monies in the fund shall be invested by the treasurer in the same manner as the monies in the
state general fund, and all interest earned shall be deposited into the state general fund.
*Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1995, No. 24, §1, eff. May 25, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.7** Disposition of certain collections in Ouachita Parish {#sec-47-302.7 omnilex-key=us-la-statutes--rs-title-47--47:302.7}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Ouachita Parish under the provisions of this Chapter shall be credited
to the Bond Security and Redemption Fund and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Ouachita Parish Visitor Enterprise Fund".
B. The monies in the Ouachita Parish Visitor Enterprise Fund shall be subject to
annual appropriations by the legislature. All unexpended and unencumbered monies in the
fund shall be invested by the treasurer in the same manner as the monies in the state general
fund, and all interest earned shall be deposited into the state general fund. The money in the
fund received from Ouachita Parish shall be allocated to the Monroe-West Monroe
Convention and Visitors Bureau to be used for tourism purposes, including the promotion
of fairs and festivals, the construction of museums, equestrian and livestock centers, and
sports facilities, and additions to civic and convention centers in Ouachita Parish, and for
economic development purposes in Ouachita Parish.
*Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1997, No. 1347, §2; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.8** Disposition of certain collections in Lincoln Parish {#sec-47-302.8 omnilex-key=us-la-statutes--rs-title-47--47:302.8}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Lincoln Parish under the provisions of this Chapter shall be credited
to the Bond Security and Redemption Fund and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Lincoln Parish Visitor Enterprise Fund".
B. The monies in the Lincoln Parish Visitor Enterprise Fund shall be subject to
annual appropriations by the legislature. All unexpended and unencumbered monies in the
fund shall be invested by the treasurer in the same manner as the monies in the state general
fund, and all interest earned shall be deposited into the state general fund. The money in the
fund received from Lincoln Parish shall be allocated to the Ruston-Lincoln Convention and
Visitors Bureau to be used for tourism purposes, including the promotion of fairs and
festivals in Lincoln Parish, and for economic development purposes in Lincoln Parish.
*Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.9** Disposition of certain collections in Morehouse Parish {#sec-47-302.9 omnilex-key=us-la-statutes--rs-title-47--47:302.9}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Morehouse Parish under the provisions of this Chapter shall be
credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated
from that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Morehouse Parish Visitor Enterprise Fund".
B. The monies in the Morehouse Parish Visitor Enterprise Fund shall be subject to
annual appropriations by the legislature. All unexpended and unencumbered monies in the
fund shall be invested by the treasurer in the same manner as the monies in the state general
fund, and all interest earned shall be deposited into the state general fund. The money in the
fund received from Morehouse Parish shall be allocated to the Morehouse Economic
Development Corporation to be used for tourism purposes, including the promotion of fairs
and festivals in Morehouse Parish, and for economic development purposes in Morehouse
Parish.
*Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.10** Disposition of certain collections in Natchitoches Parish {#sec-47-302.10 omnilex-key=us-la-statutes--rs-title-47--47:302.10}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Natchitoches Parish under the provisions of this Chapter shall be
credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated
from that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall deposit the remainder of
such funds as provided in Subsections B and C of this Section.
B. Fifty percent of the avails of the tax as provided in Subsection A shall be
deposited into a special fund which is hereby created in the state treasury and designated as
the "Natchitoches Parish Visitor Enterprise Fund". The monies in the "Natchitoches Parish
Visitor Enterprise Fund" shall be subject to annual appropriation by the legislature. All
unexpended and unencumbered monies in the fund shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund. Monies
in the fund shall be available for use by the Natchitoches Parish Tourism Commission to be
used for tourism development purposes.
C. Fifty percent of the avails of the tax as provided for in Subsection A of this
Section shall be deposited into a special fund which is hereby created in the state treasury and
designated as the "Natchitoches Historic District Development Fund". The monies in the
Natchitoches Historic District Development Fund shall be subject to annual appropriation
by the legislature. All unexpended and unencumbered monies in the fund shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited into the state
general fund. Monies in the fund shall be available exclusively for use by the Natchitoches
Historic District Development Commission, hereinafter "commission", which is created by
R.S. 25:791. Such monies shall be used solely by the commission for the planning and
development of the Natchitoches Historic District in the downtown area of the city of
Natchitoches, as provided in R.S. 25:791, and for the administration and operation of the
commission.
*Acts 1993, No. 407, §1, eff. for taxable periods beginning on or after July 1, 1993; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.11** Disposition of certain collections in St. Charles Parish {#sec-47-302.11 omnilex-key=us-la-statutes--rs-title-47--47:302.11}
A. The avails of the tax imposed by R.S. 47:302 from the sale of services as defined
in R.S. 47:301.3(1) in St. Charles Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "St. Charles Parish Enterprise Fund".
B. The monies in the St. Charles Parish Enterprise Fund shall be subject to an annual
appropriation by the legislature. The monies in the fund shall be available to the St. Charles
Parish Council to fund the development of tourism and other economic growth projects
within the parish of St. Charles. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited into
the state general fund.
*Acts 1993, No. 413, §1, eff. July 1, 1993; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.12** Disposition of certain collections in Calcasieu Parish {#sec-47-302.12 omnilex-key=us-la-statutes--rs-title-47--47:302.12}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Wards 4, 5, 6, and 7 of Calcasieu Parish under the provisions of R.S.
47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient
amount is allocated from that fund to pay all the obligations secured by the full faith and
credit of the state which become due and payable within any fiscal year, the treasurer shall
pay the remainder of such funds into a special fund which is hereby created in the state
treasury and designated as the "West Calcasieu Community Center Fund".
B. The monies in the West Calcasieu Community Center Fund shall be subject to an
annual appropriation by the legislature. The monies in the fund shall be available exclusively
for operating expenses, capital improvements, and maintenance for the West Calcasieu
Community Center in Calcasieu Parish. All unexpended and unencumbered monies in the
fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in
the same manner as the monies in the state general fund, and all interest earned shall be
deposited into the state general fund.
C.(1) The West Calcasieu Parish Community Center Authority may issue bonds
payable from a pledge and dedication of the amounts of proceeds of the tax in the West
Calcasieu Community Center Fund. However, prior to the issuance of such bonds, the West
Calcasieu Parish Center Authority shall obtain the approval of a majority of the members of
the governing authority of Calcasieu Parish who represent all or a portion of Wards 4, 5, 6,
and 7 of the parish, and the approval, given by majority vote, of each other governing
authority which appoints members to the West Calcasieu Parish Center Authority.
(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the
extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium,
if any, due on the bonds each year. If the legislature, after a diligent and good faith effort,
fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due
on the bonds each year, or if such appropriation can not be effected, the state shall in no way
be a party to any contractual rights arising from the bonds issued, nor shall the state be in any
way obligated for any payments due to holders of the bonds issued under the provisions of
this Section.
*Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 1995, No. 69, §1, eff. June 12, 1995; Acts 2008, No. 620, §1, eff. July 1, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.13** Disposition of certain collections in Iberia Parish {#sec-47-302.13 omnilex-key=us-la-statutes--rs-title-47--47:302.13}
A. The avails of the tax imposed by this Chapter and by Chapters 2-A and 2-B of
this Subtitle from the sale of services as defined in R.S. 47:301.3(1) in Iberia Parish shall
be credited to the Bond Security and Redemption Fund and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Iberia Parish Tourist Commission Fund".
B. The monies in the Iberia Parish Tourist Commission Fund shall be subject to
annual appropriation by the legislature. All unexpended and unencumbered monies in the
fund shall be invested by the treasurer in the same manner as the monies in the state general
fund, and all interest earned shall be deposited into the state general fund. The monies in the
Iberia Parish Tourist Commission Fund shall be allocated to the Iberia Parish Tourist
Commission to be used for tourism development purposes.
*Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 2000, 2d Ex. Sess., No. 10, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.14** Disposition of certain collections in Calcasieu Parish {#sec-47-302.14 omnilex-key=us-la-statutes--rs-title-47--47:302.14}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Wards 1, 2, 3, and 8 of Calcasieu Parish under the provisions of R.S.
47:302(C) in each fiscal year shall be credited to the Bond Security and Redemption Fund,
and after a sufficient amount is allocated from that fund to pay all the obligations secured by
the full faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special fund which is hereby created
in the state treasury and designated as the "Calcasieu Parish Higher Education Improvement
Fund".
B.(1) The monies in the Calcasieu Parish Higher Education Improvement Fund shall
be appropriated each fiscal year by the legislature solely for the purposes provided for in this
Section. Seventy-five percent of the monies in the fund shall be appropriated to McNeese
State University and twenty-five percent of the monies in the fund shall be appropriated to
SOWELA Technical Community College to be used for planning, development, or capital
improvements for each school. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited into
the fund.
(2) Beginning July 1, 2008, monies in the fund appropriated to McNeese State
University and SOWELA Technical Community College shall not replace, displace, or
supplant any other funds received from the state or from any other source. Monies
appropriated from the fund shall not be considered or used by the Board of Regents in
determining or funding the higher education formula.
C.(1) McNeese State University and SOWELA Technical Community College may
issue bonds for capital improvements payable from a pledge and dedication of the amounts
of proceeds of the tax in the Calcasieu Parish School Improvement Fund.
(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the
extent of deposits in the fund, monies sufficient to pay the principal, interest, and premiums,
if any, due on the bonds each year. If the legislature, after a diligent and good faith effort,
fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due
on the bonds each year, or if such appropriation cannot be effected, the full faith and credit
of the state shall not be pledged to repay any bonds issued as provided in this Section and the
state shall in no way be a party to any contractual rights arising from the bonds issued, nor
shall the state be in any way obligated for any payments due to holders of the bonds issued
under the provisions of this Subsection.
D. For the purposes of this Section, "capital improvements" shall mean expenditures
for acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
*Acts 1995, No. 193, §1, eff. June 14, 1995; Acts 2005, No. 176, §1, eff. July 1, 2005; Acts 2007, No. 208, §2, eff. June 29, 2007; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.15** Disposition of certain collections in Webster Parish {#sec-47-302.15 omnilex-key=us-la-statutes--rs-title-47--47:302.15}
A. The avails of the tax imposed by this Chapter for the sale of services as defined
in R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:302(C) in each fiscal
year shall be credited to the Bond Security and Redemption Fund, and after a sufficient
amount is allocated from that fund to pay all the obligations secured by the full faith and
credit of the state which become due and payable within any fiscal year, the treasurer shall
pay the remainder of such funds into a special fund which is hereby created in the state
treasury and designated as the "Webster Parish Convention and Visitors Commission Fund".
B. The monies in the Webster Parish Convention and Visitors Commission Fund
shall be appropriated each fiscal year by the legislature. The monies in the fund shall be
available to the Webster Parish Convention and Visitors Commission to fund the
development of tourism and other economic growth projects within the parish of Webster.
All unexpended and unencumbered monies in the fund shall remain in the fund. The monies
in the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the fund.
*Acts 1995, No. 193, §2, eff. July 1, 1995; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.16** Disposition of certain collections in Winn Parish {#sec-47-302.16 omnilex-key=us-la-statutes--rs-title-47--47:302.16}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Winn Parish, under the provisions of R.S. 47:302(C) in each fiscal
year shall be credited to the Bond Security and Redemption Fund, and after a sufficient
amount is allocated from that fund to pay all the obligations secured by the full faith and
credit of the state which become due and payable within any fiscal year, the treasurer shall
pay the remainder of such funds into a special fund which is hereby created in the state
treasury and designated as the "Winn Parish Tourism Fund".
B. Eighty percent of the monies in the Winn Parish Tourism Fund shall be
appropriated by the legislature to the Greater Winn Parish Development Corporation for the
Louisiana Political Museum and Hall of Fame and twenty percent shall be appropriated to
the Winn Chamber of Commerce and Tourism to support tourism and economic
development in Winn Parish. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited into
the fund.
*Acts 1995, No. 193, §3, eff. June 14, 1995; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2015, No. 293, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.17** Disposition of certain collections in Tangipahoa Parish {#sec-47-302.17 omnilex-key=us-la-statutes--rs-title-47--47:302.17}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Tangipahoa Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated
from that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Tangipahoa Parish Tourist Commission Fund".
B. The monies in the Tangipahoa Parish Tourist Commission Fund shall be subject
to annual appropriations by the legislature. The monies in the fund shall be available
exclusively for use by the Tangipahoa Parish Tourist Commission. All unexpended and
unencumbered monies in the fund shall be invested by the treasurer in the same manner as
the monies in the state general fund, and all interest earned shall be deposited into the state
general fund.
*Acts 1995, No. 664, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.18** Disposition of certain collections in Lafayette Parish {#sec-47-302.18 omnilex-key=us-la-statutes--rs-title-47--47:302.18}
A. The avails of the tax imposed by this Chapter for the sale of services as defined
by R.S. 47:301.3(1) in Lafayette Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the "Lafayette Parish Visitor Enterprise Fund".
B. The monies in that fund deposited pursuant to this Section shall be subject to
annual appropriation by the legislature and shall be allocated equally for capital
improvements for Lafayette Central Park, Inc. and planning, development, and capital
improvements at or adjacent to the Cajundome as appropriated by the legislature. For the
purposes of this Section, "capital improvements" shall mean expenditures for acquiring
lands, buildings, equipment, or other permanent properties, or for their construction,
preservation, development, or permanent improvement, or for payment of principal, interest,
or premium, if any, and other obligations incident to the issuance, security, and payment of
bonds or other evidences of indebtedness associated therewith.
*Acts 1995, No. 757, §1, eff. July 1, 1995; Acts 2021, No. 114, §19, eff. June 7, 2021; Acts 2023, No. 44, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.19** Disposition of certain collections in Lafourche Parish {#sec-47-302.19 omnilex-key=us-la-statutes--rs-title-47--47:302.19}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Lafourche Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all obligations secured by the full faith and credit of the state
which become due and payable within any fiscal year, the treasurer shall pay the remainder
of such funds into a special fund which is hereby created in the state treasury and designated
as the "Lafourche Parish Enterprise Fund".
B. The monies in the Lafourche Parish Enterprise Fund shall be subject to an annual
appropriation by the legislature. The monies in the fund shall be available to the Lafourche
Parish Tourist Commission to fund the development of tourism and other economic growth
projects within the parish of Lafourche. All unexpended and unencumbered monies in the
fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in
the same manner as the monies in the state general fund, and all interest earned shall be
deposited into the state general fund.
*Acts 1995, No. 761, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.20** Disposition of certain collections in Terrebonne Parish {#sec-47-302.20 omnilex-key=us-la-statutes--rs-title-47--47:302.20}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Terrebonne Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Houma/Terrebonne Tourist Fund".
B. The monies in the Houma/Terrebonne Tourist Fund shall be subject to an annual
appropriation by the legislature. In Fiscal Years 1995-1996, 1996-1997, and 1997-1998, the
monies in the fund shall be available to the Houma Area Convention and Visitors Bureau to
fund the development of tourism and other economic growth projects within the parish of
Terrebonne. Thereafter, fifty percent of the monies in the fund shall be available to the
Houma Area Convention and Visitors Bureau and fifty percent of the monies in the fund
shall be available to the Houma Downtown Development Corporation to fund the
development of tourism and other economic growth projects within the parish of Terrebonne.
All unexpended and unencumbered monies in the fund shall remain in the fund. The monies
in the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
*Acts 1995, No. 763, §1; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.21** Disposition of certain collections in Ascension Parish {#sec-47-302.21 omnilex-key=us-la-statutes--rs-title-47--47:302.21}
A. The avails of the tax imposed from the sales of services as defined in R.S.
47:301.3(1) in Ascension Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C)
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Ascension Parish Visitor Enterprise Fund".
B. The monies in the Ascension Parish Visitor Enterprise Fund shall be used solely
for promoting tourism and related purposes in Ascension Parish. The monies in the fund
shall be subject to an annual appropriation by the legislature. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited into the state general fund. Monies appropriated out of the
fund shall be distributed to and used by the parish governing authority of Ascension Parish
and the governing authorities of each of the incorporated municipalities within Ascension
Parish as follows:
(1) For Fiscal Year 2013-2014, of the monies deposited into the fund:
(a) Seventy-five thousand dollars shall be allocated to the city of Donaldsonville.
(b) Seventy-five thousand dollars shall be allocated to the city of Gonzales.
(c) Five thousand dollars shall be allocated to the town of Sorrento.
(d) The remainder of the monies deposited into the fund shall be allocated to the
parish governing authority of Ascension Parish.
(2) For Fiscal Year 2014-2015 and each fiscal year thereafter, monies deposited into
the fund shall be allocated as follows:
(a) Twelve percent to the city of Donaldsonville.
(b) Twelve percent to the city of Gonzales.
(c) One percent to the town of Sorrento.
(d) Seventy-five percent to the parish governing authority of Ascension Parish.
*Acts 1995, No. 776, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2013, No. 131, §1, eff. July 1, 2013; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.22** Acadia Parish Visitor Enterprise Fund {#sec-47-302.22 omnilex-key=us-la-statutes--rs-title-47--47:302.22}
A. The avails of the tax imposed for the sale of services as defined by R.S.
47:301.3(1) in Acadia Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C)
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Acadia Parish Visitor Enterprise Fund".
B. The monies in the Acadia Parish Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature and shall be available to the Acadia Parish
Convention and Visitors Commission to be used to promote tourism and economic
development in Acadia Parish. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited into
the state general fund.
*Acts 1995, No. 784, §1; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2008, No. 322, §1, eff. July 1, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.23** Disposition of certain collections in Vermilion Parish {#sec-47-302.23 omnilex-key=us-la-statutes--rs-title-47--47:302.23}
A. The avails of the tax imposed by this Chapter for the sale of services as defined
by R.S. 47:301.3(1) in Vermilion Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B)
of the Constitution of Louisiana, and after a sufficient amount is allocated from that fund to
pay all of the obligations secured by the full faith and credit of the state which become due
and payable within any fiscal year, the treasurer shall pay the remainder of such funds into
a special fund which is hereby created in the state treasury and designated as the "Vermilion
Parish Visitor Enterprise Fund".
B.(1) The monies in the Vermilion Parish Visitor Enterprise Fund shall be subject
to annual appropriation by the legislature and shall be allocated to the Acadian Heritage and
Cultural Foundation, Inc., city of Kaplan for the Kaplan Museum, the Gueydan Museum, Le
Bayou Legendire Cultural Center, Les Chrétien's, Inc., Acadian Centre Acadien, Inc., the
Abbeville Cultural and Historical Alliance, the city of Abbeville for the Sam Guarino & Son
Blacksmith Shop Museum, and the Louisiana Military Hall of Fame and Museum, and to the
village of Maurice for the Maurice Historical Preservation Society such that each entity
receives an equal share of the monies. Monies shall be allocated only to a public or
quasi-public entity of the state of Louisiana. For the purposes of this Section, "quasi-public
entity" shall mean an entity that is recognized as a tax-exempt organization under the
provisions of the Internal Revenue Code. In addition, quasi-public entities shall demonstrate
that the entity is in good standing with the Louisiana secretary of state; public entities shall
demonstrate compliance with audit requirements provided by law. In the event that any
entity above ceases to exist, any unexpended and unencumbered monies allocated to that
entity shall be distributed equally among the remaining entities.
(2) All unexpended and unencumbered monies in the fund shall remain in the fund.
The monies in the fund shall be invested by the treasurer in the same manner as the monies
in the state general fund, and all interest earned shall be deposited in the state general fund.
C. Repealed by Acts 2007, No. 397, §2, eff. July 1, 2007.
*Acts 1995, No. 817, §1, eff. July 1, 1995; Acts 1998, 1st Ex. Sess., No. 166, §1, eff. July 1, 1998; Acts 2003, No. 19, §1, eff. July 1, 2003; Acts 2006, No. 658, §2; Acts 2007, No. 174, §1, eff. July 1, 2007; Acts 2007, No. 397, §1, eff. July 1, 2007; Acts 2008, No. 428, §1, eff. June 21, 2008; Acts 2009, No. 226, §2, eff. July 1, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.24** Disposition of certain collections in Beauregard Parish {#sec-47-302.24 omnilex-key=us-la-statutes--rs-title-47--47:302.24}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Beauregard Parish under the provisions of this Chapter shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Beauregard Parish Community Improvement Fund".
B. The monies in the Beauregard Parish Community Improvement Fund shall be
subject to annual appropriations by the legislature. All unexpended and unencumbered
monies in the fund shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited into the state general fund.
C. The monies paid into the Beauregard Parish Community Improvement Fund shall
be allocated as follows:
(1) One-half to the Beauregard Parish Covered Arena Authority created by R.S.
33:4577, to be used solely to maintain, repair, operate, and promote the Beauregard Parish
Covered Arena.
(2) One-half to the Beauregard Tourist Commission created by R.S. 33:4574, to be
used to plan, acquire, construct, maintain, repair, and operate welcome centers. Any monies
from an allocation not needed for such purpose may be used for any other authorized
purpose.
D. Repealed by Acts 2002, 1st Ex. Sess., No. 11, §2.
*Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §§1 and 2; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.25** Disposition of certain collections in Cameron Parish {#sec-47-302.25 omnilex-key=us-la-statutes--rs-title-47--47:302.25}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Cameron Parish Tourism Development Fund".
B. The monies in the Cameron Parish Tourism Development Fund shall be subject
to an annual appropriation of the legislature. The monies in the fund shall be appropriated
to the Cameron Parish Police Jury and used exclusively for tourism development in Cameron
Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The
monies in the fund shall be invested by the treasurer in the same manner as monies in the
state general fund, and all interest earned shall be deposited into the state general fund. The
Cameron Parish Tourism Development Fund shall be subject to audit by the legislative
auditor for determination that these monies have been used as provided herein.
C. For purposes of this Section, "tourism development" shall mean the construction,
maintenance, or improvement of facilities on or immediately adjacent to the Creole Nature
Trail, marinas, visitor centers, parking areas, parks, overnight camping facilities, wharves,
and fishing piers, the improvement and maintenance of public beaches by the police jury or
a beach development district, and advertising designed to promote all or any of these
facilities.
*Acts 1995, No. 840, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.26** Disposition of certain collections in St. Tammany Parish {#sec-47-302.26 omnilex-key=us-la-statutes--rs-title-47--47:302.26}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in St. Tammany Parish under this Chapter shall be credited to the Bond
Security and Redemption Fund, and after a sufficient amount is allocated from that fund to
pay all the obligations secured by the full faith and credit of the state which become due and
payable within any fiscal year, the treasurer shall pay the remainder of such funds into a
special fund which is hereby created in the state treasury and designated as the "St. Tammany
Parish Fund".
B. The monies in the St. Tammany Parish Fund shall be subject to annual
appropriations by the legislature. The monies in the fund shall be available exclusively for
use as provided in this Section. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited into
the state general fund.
C. Beginning Fiscal Year 2012-2013, monies in the fund shall be subject to annual
appropriation by the legislature and shall be allocated as follows:
(1) St. Tammany Parish Tourist and Convention Commission, twenty-five percent.
(2) St. Tammany Parish Development District, forty-five percent.
(3) Harbor Center District, nine percent.
(4) Recreation District No. 1 of St. Tammany Parish, nine percent.
(5)(a) St. Tammany Parish Government, twelve percent.
(b) The twelve percent allocation as provided for in Subparagraph (a) of this
Paragraph shall be dedicated solely and exclusively for improvements, operations, and
maintenance of Camp Salmen Nature Park, the East St. Tammany Fishing Pier and
Tammany Trace, distributed each year in amounts within the sole discretion of the St.
Tammany Parish Government.
*Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2006, No. 658, §1, eff. July 1, 2006; Acts 2012, No. 465, §1, eff. July 1, 2012; Acts 2018, No. 661, §2A; Acts 2019, No. 182, §2; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.27** Disposition of certain collections in St. Martin Parish {#sec-47-302.27 omnilex-key=us-la-statutes--rs-title-47--47:302.27}
A. The avails of the tax imposed by R.S. 47:302, 321, and 331 from the sales of
services as defined in R.S. 47:301.3(1) in St. Martin Parish under the provisions of R.S.
47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond
Security and Redemption Fund, and after a sufficient amount is allocated from that fund to
pay all the obligations secured by the full faith and credit of the state which become due and
payable within any fiscal year, the treasurer shall pay the remainder of such funds into a
special fund which is hereby created in the state treasury and designated as the "St. Martin
Parish Enterprise Fund".
B. The monies in the St. Martin Parish Enterprise Fund shall be subject to an annual
appropriation by the legislature. The monies in the fund shall be used by the St. Martin
Parish government for tourism and economic development purposes. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited into the state general fund.
*Acts 1995, No. 1240, §1, eff. July 1, 1995; Acts 2001, No. 653, §1, eff. July 1, 2001; Acts 2012, No. 367, §1, eff. May 31, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.28** Disposition of certain collections in Pointe Coupee Parish {#sec-47-302.28 omnilex-key=us-la-statutes--rs-title-47--47:302.28}
A. The avails of the tax imposed from the sales of services as defined by R.S.
47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:302(C) and 321(C) shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Pointe Coupee Parish Visitor Enterprise Fund".
B. The monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be subject
to annual appropriation by the legislature to the governing authority of Pointe Coupee Parish.
The monies in the fund shall be used exclusively for tourism-related purposes in Pointe
Coupee Parish. All unexpended and unencumbered monies in the fund shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited in the state general
fund.
C. Repealed by Acts 2006, No. 166, §2, eff. June 2, 2006.
*Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2006, No. 166, §§1, 2, eff. June 2, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.29** Disposition of certain collections in East Baton Rouge Parish {#sec-47-302.29 omnilex-key=us-la-statutes--rs-title-47--47:302.29}
A. Except as provided in R.S. 47:302.50, the avails of the tax imposed by this
Chapter for the sale of services as defined in R.S. 47:301.3(1) in East Baton Rouge Parish
under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and
Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the
obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "East Baton Rouge Parish
Community Improvement Fund".
B. The monies in the East Baton Rouge Parish Community Improvement Fund shall
be subject to an annual appropriation of the legislature. Fifty percent of the monies in the
fund shall be used for urban mass transit in East Baton Rouge Parish and fifty percent of the
monies in the fund shall be used for the Research Park Corporation domiciled in East Baton
Rouge Parish. The funds allocated herein for urban mass transit shall not be used to displace,
replace, or supplant funds previously appropriated or otherwise used for this purpose. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
*Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.30** Disposition of certain collections in Rapides Parish {#sec-47-302.30 omnilex-key=us-la-statutes--rs-title-47--47:302.30}
A. The avails of the tax imposed by this Chapter for the sale of services as defined
in R.S. 47:301.3(1) in Rapides Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay fifty
percent of the remainder of such funds into a special fund which is hereby created in the state
treasury and designated as the "Rapides Parish Economic Development Fund", twenty-five
percent into a special fund which is hereby created in the state treasury and designated as the
"Alexandria/Pineville Area Tourism Fund" and twenty-five percent into a special fund which
is hereby created in the state treasury and designated as the "Pineville Economic
Development Fund".
B.(1) The monies in the Rapides Parish Economic Development Fund shall be
subject to an annual appropriation of the legislature. The monies in the fund shall be used
for economic development purposes in Rapides Parish by the city of Alexandria. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
(2) The monies in the Alexandria/Pineville Area Tourism Fund shall be subject to
an annual appropriation of the legislature. The monies in the fund shall be used for tourism
promotion in Rapides Parish by the Alexandria/Pineville Area Convention and Visitors
Bureau. All unexpended and unencumbered monies remaining in the fund at the end of the
fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer
in the same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
(3) The monies in the Pineville Economic Development Fund shall be subject to
annual appropriation of the legislature. The monies in the fund shall be used for economic
development in the city of Pineville. All unexpended and unencumbered monies remaining
in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall
be invested by the treasurer in the same manner as the monies in the state general fund, and
all interest earned shall be deposited in the state general fund.
*Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1997, No. 1289, §2, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.31** Disposition of certain collections in West Carroll Parish {#sec-47-302.31 omnilex-key=us-la-statutes--rs-title-47--47:302.31}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "West Carroll Parish Visitor Enterprise Fund".
B. The monies in the West Carroll Parish Visitor Enterprise Fund shall be subject
to annual appropriation by the legislature. All unexpended and unencumbered monies in the
fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in
the same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.32** Disposition of certain collections in East Carroll Parish {#sec-47-302.32 omnilex-key=us-la-statutes--rs-title-47--47:302.32}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "East Carroll Parish Visitor Enterprise Fund".
B. The monies in the East Carroll Parish Visitor Enterprise Fund shall be subject to
annual appropriation by the legislature. All unexpended and unencumbered monies in the
fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in
the same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.33** Disposition of certain collections in Tensas Parish {#sec-47-302.33 omnilex-key=us-la-statutes--rs-title-47--47:302.33}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Tensas Parish Visitor Enterprise Fund".
B. The monies in the Tensas Parish Visitor Enterprise Fund shall be subject to annual
appropriation by the legislature. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited in
the state general fund.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.34** Disposition of certain collections in Franklin Parish {#sec-47-302.34 omnilex-key=us-la-statutes--rs-title-47--47:302.34}
A. The avails of the tax imposed on the sales of services as defined by R.S.
47:301.3(1) in Franklin Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C)
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Franklin Parish Visitor Enterprise Fund".
B. The monies in the Franklin Parish Visitor Enterprise Fund shall be subject to
annual appropriation by the legislature to the governing authority of Franklin Parish. The
monies in the fund shall be used by the Franklin Parish Tourism Commission for tourism
purposes. All unexpended and unencumbered monies in the fund shall remain in the fund.
The monies in the fund shall be invested by the treasurer in the same manner as the monies
in the state general fund, and all interest earned shall be deposited in the state general fund.
*Acts 1997, No. 823, §3, eff. July 1, 1997; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.35** Disposition of certain collections in Jackson Parish {#sec-47-302.35 omnilex-key=us-la-statutes--rs-title-47--47:302.35}
A. The avails of the tax imposed on the sales of services as defined by R.S.
47:301.3(1) in Jackson Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C)
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Jackson Parish Economic Development and Tourism Fund".
B. The monies in the Jackson Parish Economic Development and Tourism Fund
shall be subject to annual appropriation by the legislature to the governing authority of
Jackson Parish. The monies in the fund shall be used by the Jackson Parish Tourism
Commission for economic development and tourism related purposes. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited in the state general fund.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.36** Disposition of certain collections in Allen Parish {#sec-47-302.36 omnilex-key=us-la-statutes--rs-title-47--47:302.36}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Allen Parish Capital Improvements Fund".
B.(1) The monies in the Allen Parish Capital Improvements Fund shall be subject
to annual appropriation by the legislature.
(2) The monies in the fund shall be used solely and exclusively in Allen Parish for
capital improvements.
(3) All unexpended and unencumbered monies in the fund at the end of any fiscal
year shall remain in the fund.
(4) Monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited in the state general
fund.
C. For the purposes of this Section, "capital improvements" shall mean expenditures
for acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, renovation, preservation, maintenance, or improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
D. The monies paid into the Allen Parish Capital Improvements Fund shall be
administered and distributed by the Allen Parish Capital Improvement Board which is hereby
created. The monies shall be distributed as provided by the board for furtherance of the
purposes of this Section. The Allen Parish Capital Improvement Board shall consist of the
state senators and representatives who represent all or a portion of Allen Parish, the president
of the Allen Parish Police Jury, the Allen Parish district attorney, and the Allen Parish
sheriff.
*Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 15, §1, eff. April 18, 2002; Acts 2021, No. 273, §1, eff. June 15, 2021; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.37** Disposition of certain collections in Sabine Parish {#sec-47-302.37 omnilex-key=us-la-statutes--rs-title-47--47:302.37}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Sabine Parish Tourism Improvement Fund".
B. The monies in the Sabine Parish Tourism Improvement Fund shall be subject to
annual appropriation by the legislature. The monies in the fund shall be available exclusively
for use by the Sabine Parish Tourist and Recreation Commission for the purpose of
promoting and enhancing tourism activities, and for supporting all other activities consistent
with the authorized mission of such commission. All unexpended and unencumbered monies
in the fund shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited into the state general fund.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2009, No. 331, §1, eff. July 1, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.38** Disposition of certain collections in Jefferson Davis Parish {#sec-47-302.38 omnilex-key=us-la-statutes--rs-title-47--47:302.38}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:302(C) shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Jefferson Davis Parish Visitor Enterprise Fund".
B. The monies in the Jefferson Davis Parish Visitor Enterprise Fund shall be subject
to an annual appropriation by the legislature and shall be available for use by the Jefferson
Davis Parish Tourist Commission for the purpose of promoting and enhancing tourism
activities, and for all other activities consistent with the authorized mission of such
commission. All unexpended and unencumbered monies in the fund shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited into the state
general fund.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.39** Disposition of certain collections in DeSoto Parish {#sec-47-302.39 omnilex-key=us-la-statutes--rs-title-47--47:302.39}
A. The avails of the tax imposed by this Chapter and by R.S. 47:321 and 331, from
the sale of services as defined in R.S. 47:301.3(1) in DeSoto Parish under the provisions of
this Chapter shall be credited to the Bond Security and Redemption Fund and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special fund which is hereby created
in the state treasury and designated as the "DeSoto Parish Visitor Enterprise Fund".
B. The monies in the DeSoto Parish Visitor Enterprise Fund shall be subject to
annual appropriation by the legislature, and then only to the DeSoto Parish Tourism
Commission, the DeSoto Parish Chamber of Commerce, and the Logansport Chamber of
Commerce. All unexpended and unencumbered monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited into the state general fund. Of the total monies appropriated from the fund
in any fiscal year, fifty percent shall be allocated to the DeSoto Parish Tourism Commission,
thirty-five percent shall be allocated to the DeSoto Parish Chamber of Commerce, and fifteen
percent shall be allocated to the Logansport Chamber of Commerce. Such monies shall be
used solely and exclusively for tourism purposes, including the promotion of fairs and
festivals in DeSoto Parish, and for economic development purposes in DeSoto Parish.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2006, No. 161, §1, eff. July 1, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.40** Disposition of certain collections in Plaquemines Parish {#sec-47-302.40 omnilex-key=us-la-statutes--rs-title-47--47:302.40}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund and, after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into a special fund which is hereby created in the state treasury and
designated as the "Plaquemines Parish Visitor Enterprise Fund".
B. The monies in the Plaquemines Parish Visitor Enterprise Fund shall be
appropriated each fiscal year by the legislature solely for the purposes provided for in this
Section. The monies in the fund shall be available to the Plaquemines Parish government
exclusively to fund the development of tourism and other economic growth projects within
the parish of Plaquemines, including but not limited to planning, development, and capital
improvements. All unexpended and unencumbered monies in the fund shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund.
C. For purposes of this Section, "capital improvements" shall mean expenditures for
acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
*Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.41** Disposition of certain collections in Livingston Parish {#sec-47-302.41 omnilex-key=us-la-statutes--rs-title-47--47:302.41}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Livingston Parish Tourism Improvement Fund".
B. The monies in the Livingston Parish Tourism and Economic Development Fund
shall be subject to annual appropriation by the legislature. Fifty percent of the monies in the
fund shall be available exclusively for use by the Livingston Parish Convention and Visitors'
Bureau for the purpose of promoting and enhancing tourism activities, and for supporting all
other activities consistent with the authorized mission of such bureau. The remaining fifty
percent shall be available exclusively for use by the Livingston Economic Development
Council for the purpose of acquisition, development, and promotion of industrial parks
within Livingston Parish. All unexpended and unencumbered monies in the fund shall
remain in the fund. The monies in the fund shall be invested by the treasurer in the same
manner as the monies in the state general fund, and all interest earned shall be deposited into
the state general fund.
*Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2021, No. 146, §3; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.42** Disposition of certain collections in the town of Homer in Claiborne Parish {#sec-47-302.42 omnilex-key=us-la-statutes--rs-title-47--47:302.42}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in the town of Homer in Claiborne Parish under the provisions of R.S.
47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient
amount is allocated from that fund to pay all of the obligations secured by the full faith and
credit of the state which become due and payable within any fiscal year, the treasurer shall
pay the remainder of such funds into a special fund which is hereby created in the state
treasury and designated as the "Town of Homer Economic Development Fund".
B. The monies in the Town of Homer Economic Development Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be utilized
exclusively for economic development in the town of Homer. All unexpended and
unencumbered monies in the fund at the end of the fiscal year shall remain in the fund. The
monies in the fund shall be invested by the treasurer in the same manner as the monies in the
state general fund, and all interest earned shall be deposited in the state general fund.
*Acts 1997, No. 350, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.43** Disposition of certain collections in Union Parish {#sec-47-302.43 omnilex-key=us-la-statutes--rs-title-47--47:302.43}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Union Parish Visitor Enterprise Fund".
B. The monies in the Union Parish Visitor Enterprise Fund shall be subject to annual
appropriation by the legislature. The monies in the fund shall be available exclusively for
use by the Union Parish Tourist Commission for the purpose of promoting and enhancing
tourism activities, and for supporting all other activities consistent with the authorized
mission of such commission. All unexpended and unencumbered monies remaining in the
fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited into the state general fund.
*Acts 1997, No. 368, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.44** Disposition of certain collections in St. Mary Parish {#sec-47-302.44 omnilex-key=us-la-statutes--rs-title-47--47:302.44}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the St. Mary Parish Visitor Enterprise Fund.
B. The monies in the St. Mary Parish Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature and shall be available exclusively for use by the St.
Mary Parish Tourist Commission to fund the development of tourism and other economic
growth projects within the parish of St. Mary. All unexpended and unencumbered monies
in the fund shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited into the state general fund.
*Acts 1997, No. 823, §2, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.45** Disposition of certain collections in Red River Parish {#sec-47-302.45 omnilex-key=us-la-statutes--rs-title-47--47:302.45}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Red River Visitor Enterprise Fund".
B. The monies in the Red River Visitor Enterprise Fund shall be subject to an annual
appropriation by the legislature. All unexpended and unencumbered monies remaining in
the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall
be invested by the treasurer in the same manner as the monies in the state general fund, and
all interest earned shall be deposited in the state general fund.
C.(1) Except as provided in Paragraph (2) of this Subsection and subject to an annual
appropriation by the legislature, the monies in the fund shall be utilized for tourism
development and any other purpose as may be provided by law.
(2) All monies deposited into the fund in accordance with the provisions of R.S.
47:322.40 shall be used by the Coushatta/Red River Chamber of Commerce exclusively for
tourism development.
*Acts 1999, No. 121, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.46** Disposition of certain collections in West Feliciana Parish {#sec-47-302.46 omnilex-key=us-la-statutes--rs-title-47--47:302.46}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:302(C) shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "St. Francisville Economic Development Fund".
B. The monies in the St. Francisville Economic Development Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be utilized by the
town of St. Francisville exclusively for economic development and tourism-related expenses
in West Feliciana Parish, fifty-two percent of which shall be used for that area outside the
town of St. Francisville and forty-eight percent of which shall be used for that area within
the town of St. Francisville. All unexpended and unencumbered monies remaining in the
fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited in the state general fund.
*Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.47** Disposition of certain collections in East Feliciana Parish {#sec-47-302.47 omnilex-key=us-la-statutes--rs-title-47--47:302.47}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in East Feliciana Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "East Feliciana Tourist Commission Fund".
B. The monies in the East Feliciana Tourist Commission Fund shall be subject to an
annual appropriation by the legislature. The monies in the fund shall be utilized exclusively
for economic development and tourism-related expenses in the parish of East Feliciana. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
*Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.48** Disposition of certain collections in LaSalle Parish {#sec-47-302.48 omnilex-key=us-la-statutes--rs-title-47--47:302.48}
The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
LaSalle Economic Development District Fund as provided in and subject to the provisions
of R.S. 47:322.35.
*Acts 1999, No. 381, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.49** Disposition of certain collections in Evangeline Parish {#sec-47-302.49 omnilex-key=us-la-statutes--rs-title-47--47:302.49}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Evangeline Visitor Enterprise Fund".
B. The monies in the Evangeline Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited in the state general fund.
C. The monies in the Evangeline Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature and shall be available for use by the Evangeline
Parish Tourist Commission for the purpose of promoting and enhancing tourism activities.
*Acts 1999, No. 1025, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.50** Disposition of certain collections in the city of Baker {#sec-47-302.50 omnilex-key=us-la-statutes--rs-title-47--47:302.50}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in the city of Baker under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Baker Economic Development Fund".
B. The monies in the Baker Economic Development Fund shall be subject to an
annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited in the state general fund.
C. Subject to an annual appropriation by the legislature, the monies in the fund shall
be utilized for such economic development purposes as may be authorized by the governing
authority of the city of Baker.
*Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.51** Disposition of certain collections in Bienville Parish {#sec-47-302.51 omnilex-key=us-la-statutes--rs-title-47--47:302.51}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1)in Bienville Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Bienville Parish Tourism and Economic Development Fund".
B. The monies in the Bienville Parish Tourism and Economic Development Fund
shall be subject to annual appropriation by the legislature. All unexpended and
unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited into the state
general fund.
C. Monies appropriated from the fund shall be allocated by the Bienville Parish
Police Jury exclusively for funding of tourism promotion activities or economic development
projects which are proposed by a chamber of commerce in the parish and approved by the
police jury.
*Acts 2001, No. 224, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.52** Disposition of certain collections in Claiborne Parish {#sec-47-302.52 omnilex-key=us-la-statutes--rs-title-47--47:302.52}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in those areas of Claiborne Parish which are outside of the corporate
boundaries of the town of Homer under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Claiborne Parish Tourism and Economic Development Fund".
B. The monies in the Claiborne Parish Tourism and Economic Development Fund
shall be subject to annual appropriation by the legislature. All unexpended and
unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited into the state
general fund.
C. Monies appropriated from the fund shall be allocated by the Claiborne Parish
Police Jury exclusively for funding of tourism promotion activities or economic development
projects which are proposed by a chamber of commerce in the parish and approved by the
police jury. However, monies shall only be allocated to projects proposed by a chamber of
commerce which is outside of the corporate boundaries of the town of Homer for projects
outside of the town of Homer.
*Acts 2001, No. 816, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.53** Disposition of certain collections in Concordia Parish {#sec-47-302.53 omnilex-key=us-la-statutes--rs-title-47--47:302.53}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Concordia Parish under the provisions of R.S. 47:302(C) shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Concordia Parish Economic Development Fund".
B. The monies in the Concordia Parish Economic Development Fund shall be subject
to an annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
C. Monies appropriated from the fund shall be available for use by the Concordia
Economic and Industrial Development District exclusively for economic development in
Concordia Parish.
*Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.54** Allocation of certain collections in Vernon Parish {#sec-47-302.54 omnilex-key=us-la-statutes--rs-title-47--47:302.54}
A. There is hereby created in the state treasury, as a special fund, the Vernon Parish Legislative Improvement Fund No. 2, hereinafter referred to as the "fund".
B. In accordance with the provisions of R.S. 47:302.5(E)(5), the treasurer shall deposit monies into the fund to be used solely as provided in Subsection C of this Section. All unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the state treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.
C. The monies in the Vernon Parish Legislative Improvement Fund No. 2 shall be subject to annual appropriations by the legislature and the monies in the fund shall be available exclusively to the Vernon Parish Police Jury for projects in Vernon Parish as determined by the Vernon Parish Legislative Community Improvement Board as created by R.S. 47:302.5(D).
*Acts 2008, No. 864, §1, eff. July 9, 2008.*
##### **§ 47:302.55** Disposition of certain collections in Grant Parish {#sec-47-302.55 omnilex-key=us-la-statutes--rs-title-47--47:302.55}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Grant Parish under the provisions of R.S. 47:302(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Grant Parish Economic Development Fund".
B. The monies in the Grant Parish Economic Development Fund shall be subject to
an annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
C. Monies appropriated from the fund shall be available for use by the Grant Parish
Police Jury for promoting tourism in Grant Parish.
*Acts 2015, No. 39, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:302.56** Disposition of certain collections in Orleans Parish {#sec-47-302.56 omnilex-key=us-la-statutes--rs-title-47--47:302.56}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) collected from hotels as defined in R.S. 47:301(6)(b) in Orleans Parish
under the provisions of R.S. 47:302(C), shall be credited to the Bond Security and
Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the
obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "New Orleans Quality of
Life Fund".
B. The monies in the New Orleans Quality of Life Fund shall be subject to annual
appropriation by the legislature. All unexpended and unencumbered monies remaining in
the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall
be invested by the treasurer in the same manner as the monies in the state general fund, and
all interest earned shall be deposited into the state general fund.
C. Monies appropriated from the fund shall be available for use by the city of New
Orleans for code enforcement by the City of New Orleans Short Term Rental Administration.
*Acts 2017, No. 333, §1, eff. July 1, 2017; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:303** Collection {#sec-47-303 omnilex-key=us-la-statutes--rs-title-47--47:303}
A. Collection from dealer. (1) The tax imposed under R.S. 47:302 shall be
collectible from all persons, as hereinafter defined, engaged as dealers, as hereinafter defined.
(2) On all tangible personal property or digital products imported, or caused to be
imported, from other states or foreign countries, and used by him, the "dealer", as hereinafter
defined, shall pay the tax imposed by this Chapter on all articles of tangible personal property
or digital products imported and used, the same as if those articles or products had been sold
at retail for use or consumption in this state. For the purposes of this Chapter, the use, or
consumption, or distribution, or storage to be used or consumed in this state of tangible
personal property or digital products, shall each be equivalent to a sale at retail, and the tax
shall thereupon immediately levy and be collected in the manner provided herein, provided
there shall be no duplication of the tax.
(3)(a) A credit against the use tax imposed by this Chapter shall be granted to
taxpayers who have paid a similar tax upon the sale or use of the same tangible personal
property or digital products in another state. The credit provided herein shall only be granted
in the case where the state to which a similar tax has been paid grants a similar credit as
provided herein, provided that members of the armed forces who are citizens of this state and
whose orders or enlistment contracts stipulate a period of active duty of two years or more
and who purchase automobiles outside of the state of Louisiana while on a tour of active duty
shall be granted the credit in connection with the purchase of the automobiles whether or not
the state to which the tax thereon has been paid grants a similar credit as herein provided.
The amount of the credit shall be calculated by multiplying the rate of the similar tax paid
in the other state by the cost price which is subject to Louisiana use tax at the time of the
importation of the tangible personal property or digital products. The proof of payment of
a similar tax to another state shall be made according to rules and regulations promulgated
by the secretary. In no event shall the credit be greater than the tax imposed by Louisiana
upon the particular tangible personal property or digital product which is the subject of the
Louisiana use tax.
(b) The credits provided by this Section and R.S. 47:337.86 shall be applied together
against the state and local taxes due on the use of a motor vehicle, automobile, motorcycle,
truck, truck-tractor, trailer, semitrailer, motor bus, house trailer, or any other vehicle subject
to the vehicle registration license tax, so that the applicant for title or registration in
Louisiana of a vehicle that the applicant previously purchased and titled in another state is
allowed credit against the state and local use taxes imposed in Louisiana for the full rate of
sales or use tax paid in the other state.
B. Collection of tax on vehicles. The tax imposed by R.S. 47:302(A) and (D) on the
sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer,
semi-trailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration
license tax shall be collected as provided in this Subsection.
(1) The tax levied by R.S. 47:302(A) and (D) on any such vehicle shall be paid to
the vehicle commissioner as the agent of the collector of revenue at the time of application
for a certificate of title or vehicle registration license and such tax shall be administered and
collected by the vehicle commissioner in compliance with rules and regulations issued by the
collector of revenue and in compliance with the law as construed by the collector of revenue.
No certificate of title or vehicle registration license shall be issued until this tax has been
paid. The collector of revenue shall be the only proper party to defend or to institute any
legal action involving the tax imposed by R.S. 47:302(A) and (D) on the sale or use of any
motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semi-trailer, motor bus,
house trailer or any other vehicle subject to the vehicle registration license tax (R.S. 47:451
et seq.).
(a) The tax levied by R.S. 47:302(A)(1) on the sale of any such vehicle shall be due
at the time of registration or any transfer of registration as required by the Vehicle
Registration License Tax Law (R.S. 47:451 et seq.). However, the vehicle commissioner
shall waive penalties or interest on sales tax on timely filed applications for registration
rejected due to office of motor vehicles error.
(b) The tax levied by R.S. 47:302(A)(2) and (D) on the use of any such vehicle in
this state shall be due at the time first registration in this state is required by the Vehicle
Registration License Tax Law (R.S. 47:451 et seq.) subject to the following:
(i) The vehicle commissioner shall waive penalties or interest on use tax on timely
filed applications for registration rejected due to office of motor vehicles error.
(ii) A person or their spouse shall have ninety days following either's separation from
active duty from any branch of the armed forces of the United States to remit the tax levied
by R.S. 47:302(A)(2) on any vehicle registered in a foreign jurisdiction and required to be
registered in this state. Penalties and interest shall not accrue during this ninety-day time
period. However, a person or their spouse shall remit sales or use taxes imposed pursuant
to R.S. 47:302(A)(2) on a vehicle required to be registered in this state should the vehicle
registration and license plates issued by a foreign jurisdiction expire prior to or during the
ninety days following either's separation from active duty of any branch of the armed forces
of the United States.
(2) Every vendor of such a vehicle shall furnish to the purchaser at the time of sale
a statement showing the serial number, type, year, and model of the vehicle sold, the total
sales price, any allowance for and a description of any vehicle taken in trade, and the total
cash difference paid or to be paid by the purchaser between the vehicles purchased and traded
in and the sales or use tax to be paid, along with such other information as the collector of
revenue may by regulation require. All labor parts, accessories, and other equipment which
are attached to the vehicle at the time of sale and which are included in the sale price are to
be considered a part of the vehicle.
(3)(a) It is not the intention of this Subsection to grant an exemption from the sales
and use tax levied in this Title to any sale, use, items, or transaction which has heretofore
been taxable, and this Subsection is not to be construed as so doing. It is the intent of this
Subsection to transfer the collection of state and political subdivision sales and use taxes on
vehicles from the vendor to the vehicle commissioner as agent for the secretary of the
Department of Revenue and for the collectors of such political subdivision taxes and to
provide a method of collection of the tax directly from the vendee or user by the vehicle
commissioner as agent of the secretary and such collectors.
(b)(i) The vehicle commissioner and the governing body of any political subdivision
as defined in Article VI, Section 44(2) of the Constitution of Louisiana, in which a sales or
use tax has been imposed by such political subdivision on the sale or use of motor vehicles,
shall enter into an agreement by which the vehicle commissioner shall collect such tax on
behalf of the political subdivision. Except as provided in Paragraph (5) of this Subsection,
no certificate of title or vehicle registration license shall be issued until such local tax is paid.
(ii)(aa) The tax imposed by the political subdivisions on the sale or use of vehicles
subject to the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) shall be collected
by the vehicle commissioner and distributed to the political subdivisions as provided for in
Subitem (bb) of this Item. The vehicle commissioner shall withhold from any taxes collected
for the political subdivisions one percent of the proceeds of the tax collected, which shall be
used by the commissioner to pay the cost of collecting and remitting the tax to the political
subdivisions.
(bb) Notwithstanding any other law to the contrary, for purposes of the imposition
of the sales and use tax of any political subdivision, the sale of a vehicle subject to the
Vehicle Registration License Tax Law pursuant to R.S. 47:451 et seq. shall be deemed to be
a "retail sale" or a "sale at retail" in either of the following circumstances:
(I) In the political subdivision of the principal residence of the purchaser if the
vehicle is purchased for private use.
(II) In the political subdivision of the principal location of the business if the vehicle
is purchased for commercial use, unless the vehicle purchased for commercial use is
assigned, garaged, and used outside of the political subdivision, in which case the sale shall
be deemed a "retail sale" or a "sale at retail" in the political subdivision where the vehicle is
assigned, garaged, and used.
(iii) The vehicle commissioner shall cause to be conducted annually, by the
legislative auditor, an audit or examination of the books and accounts of sales and use taxes
collected by the vehicle commissioner for each political subdivision. The scope of the audit
shall be sufficient to determine whether or not sales and use taxes collected for each political
subdivision have been properly and correctly distributed in accordance with law during the
period under audit. The cost of such audit shall be prorated to all local political subdivisions
for whom the vehicle commissioner collects sales and use taxes on the basis of total tax
dollars distributed to each local political subdivision, and the vehicle commissioner shall
withhold the cost of such audit from taxes collected. In the event the audit determines that
adjustments to tax distributions are required, the vehicle commissioner shall adjust future tax
distributions to applicable tax recipient bodies. The prescriptive period for adjustments
under this Section shall be three years from the thirty-first day of December of the year in
which such taxes became due.
(iv) All such agreements now existing between any political subdivision and the
secretary are hereby declared valid and the functions of the secretary thereunder are hereby
transferred to the director of public safety as vehicle commissioner.
(v)(aa) Political subdivisions which enter into a sales and use tax collection
agreement with the vehicle commissioner as provided for in this Subparagraph shall provide
the vehicle commissioner with geographic boundaries such as roads, streams, Global
Positioning System coordinates, or survey coordinates that can be converted to polygons on
a representation of a physical map of the state to be used in connection with the collection
of that political subdivision's sales and use taxes. A map outlining the boundaries of the
political subdivision shall also be provided to the commissioner.
(bb) In the event a boundary dispute occurs between two or more political
subdivisions regarding a taxpayer's domicile, the department shall collect the tax in the
amount of the highest rate among the competing rates. The amount collected shall be
deposited into a non-interest bearing escrow account. The department may proceed to title
and register the motor vehicle and issue appropriate credentials. The political subdivisions
shall then seek to resolve the dispute either by mutual agreement or judicially, and the funds
will be distributed to the appropriate taxing body. Funds remaining after the payment of the
taxes together with any penalty and interest that may be due shall be returned to the taxpayer.
(cc) If an incorrect tax has been assessed by the department based upon information
provided to the department by the local taxing authority which results in the taxpayer owing
additional taxes, the taxpayer shall be given thirty days from date of notice of the deficiency
before the taxpayer is assessed any penalties or interest.
(vi) A person or their spouse shall have ninety days following either's separation
from active duty from any branch of the armed forces of the United States to remit the sales
and use tax imposed by a political subdivision on any vehicle registered in a foreign
jurisdiction and required to be registered in this state. Penalties and interest shall not accrue
during this ninety-day time period. However, a person or their spouse shall remit sales or use
taxes imposed by a political subdivision on a vehicle required to be registered in this state
should the vehicle registration and license plates issued by a foreign jurisdiction expire prior
to or during the ninety days following either's separation from active duty of any branch of
the armed forces of the United States.
(4) The exemption for isolated or occasional sales provided for in R.S. 47:305(A)
shall not apply to the sale of vehicles which are the subject of this Subsection. Isolated or
occasional sales of vehicles shall be subject to the tax.
(5) Notwithstanding the provisions of this Section, a certificate of title or vehicle
registration license may be issued to a purchaser by the secretary of the Department of Public
Safety if he is so authorized in writing by the secretary of the Department of Revenue. The
secretary of the Department of Revenue shall grant such authorization upon written
application by the purchaser to said secretary showing that:
(a) all state and local taxes and fees due by the purchaser were paid in good faith at
the time of purchase to a motor vehicle dealer,
(b) the motor vehicle dealer has not remitted the taxes and fees to the secretary of the
Department of Public Safety,
(c) the motor vehicle dealer has refused or is unable to answer a written demand by
the purchaser that the taxes and fees be paid to the secretary of the Department of Public
Safety, and
(d) the certificate of title or vehicle registration license has not been issued within
six months after the date of sale. A refusal by the secretary of the Department of Revenue
to authorize the issuance of a certificate of title or a vehicle registration license may be
appealed to the Board of Tax Appeals within sixty days from the date the application for a
certificate of title is denied by the secretary of the Department of Revenue.
(6) Repealed by Acts 2005, No. 384, §1, eff. June 30, 2005.
(7) Whenever a licensed dealer in motor vehicles sells, assigns, or otherwise transfers
an agreement for the lease of a motor vehicle to a licensed lessor of motor vehicles for whom
the licensed dealer has prepared the agreement, the transfer shall include all unremitted taxes
collected by the licensed dealer, and the licensed lessor shall have the sole responsibility for
remitting such taxes to the proper taxing authorities.
(8) When a foreign corporation, foreign limited liability company, foreign limited
partnership, or foreign partnership acquires a vehicle on which the tax imposed by R.S.
47:302(A) would have been due had the vehicle been acquired by a business entity organized
under the laws of this state, the department may collect the tax from the foreign business
entity if the department determines that the purpose of the foreign business entity was tax
avoidance after considering all of the following:
(a) Whether there is a specific business purpose for the foreign business entity to
acquire the vehicle other than the avoidance of the tax imposed by R.S. 47:302(A).
(b) Whether the users of the vehicle compensate the foreign business entity
reasonably for the use of the vehicle.
(c) Whether the foreign business entity fails to maintain a physical location in the
foreign state.
(d) Whether the foreign business entity fails to employ individual persons and
provide those persons with Internal Revenue Service Form W-2 wage and tax statements.
(e) Whether the foreign business entity fails to file federal tax returns or fails to file
a required state tax return in the foreign state.
(f) The location of where the vehicle is stored.
(g) The jurisdiction where the vehicle is typically used.
(h) The domicile of the most frequent drivers and passengers of the vehicle.
(i) The duration of the trips for which the vehicle is used.
C. Auctioneers. All auctioneers shall register as dealers and shall display their
registration to the public as a condition of doing business in this state. Such auctioneers or
the company which they represent shall be responsible for the collection of all local and state
taxes on articles sold by them and shall report and remit to the collector as provided in this
Chapter.
D. Collection of tax on motorboats and vessels. (1) The secretary of the Department
of Wildlife and Fisheries shall not register or issue a certificate of registration on any new
boat or vessel purchased in this state until satisfactory proof has been presented to him that
all sales taxes provided by this Chapter, and all municipal, school board and parish sales
taxes, have been paid, nor shall he register or issue a certificate of registration on any boat
or vessel brought into this state until satisfactory proof has been presented to him that all use
taxes required by this Chapter, and all municipal, school board and parish use taxes, have
been paid.
(2) Any sales or use tax levied by the state or a statewide political subdivision due
under the provisions of this Chapter may be collected by special certificate agents of the
Department of Wildlife and Fisheries as provided for in R.S. 34:851.37. Upon receipt by
such department such taxes shall be remitted as soon as possible to the Department of
Revenue.
E. Collection of tax on off-road vehicles. (1) The vehicle commissioner shall not
issue a title or a certificate of registration on any off-road vehicle purchased in this state or
brought into this state from another state until satisfactory proof has been presented to him
that all sales taxes required by law have been paid. The purchaser of an off-road vehicle
from a seller who is not registered with the Department of Public Safety and Corrections
shall pay the sales tax at the time the vehicle is titled the same as is required for the
registration and licensing of other vehicles pursuant to the provisions of Subsection B of this
Section.
(2) After payment of the taxes due, the commissioner shall issue a decal, in a form
prescribed, the decal to be affixed to the vehicle, as directed, by the commissioner, which
shall be conclusive proof of registration and payment of the required taxes. All 1987 and
later model off-road vehicles sold as new and subsequently sold as used shall be required to
display this decal. The decal shall be a two-year renewal type and the fees for issuance of
new, renewal, transfer, lost, or illegible decals shall be the same amount as those fees
charged for the registration stickers of other motor vehicles. Failure to have this decal
affixed to the off-road vehicle within thirty days of purchase will result in a fine, not to
exceed fifty dollars, or the impounding of the vehicle, or both, and the payment of all taxes
due, if any. All peace officers, including the Department of Wildlife and Fisheries, may
require proof of registration and shall have concurrent jurisdiction to enforce the provisions
of this Section.
F. Collection of tax on membership in health and physical fitness clubs. The sales
tax due pursuant to the provisions of this Chapter on contracts for membership in a health
and physical fitness club shall be assessed and shall be due and payable on a monthly basis
computed on the amount paid each month less any actual or imputed interest or collection
fees or unpaid reserve amounts not received by the health and fitness club.
G. Direct Payment Numbers. Notwithstanding any provision of law to the contrary,
a Louisiana taxpayer who obtains a DP Number as provided in R.S. 47:303.1 shall remit
sales and use taxes due on purchases and rentals of tangible personal property, digital
products, and taxable services directly to the state and local taxing bodies to whom the sales
and use taxes are due, and shall not be liable to remit the tax to the vendor or lessor of the
tangible personal property, digital products, and taxable services, as provided in R.S.
47:303.1.
H. Collection of tax on tooling in a compression molding process. Notwithstanding
any other law to the contrary, any tax due on customer-owned tooling imported into this state
and used in a compression molding process shall only be collected from the person actually
using the tooling in his process. Such person shall be considered a dealer using property in
this state for purposes of this Chapter.
I. The state sales tax collected by dealers as defined in R.S. 47:301(4)(n) shall be
filed and paid electronically to the secretary.
*Acts 1962, No. 182; Acts 1964, No. 171, §1; Acts 1964, No. 519, §1; Acts 1964, Ex. Sess., No. 7, §1; Acts 1965, No. 122, §1; Acts 1966, No. 271, §1; Acts 1970, No. 656, §1; Acts 1972, No. 96, §3, eff. Jan. 1, 1973; Acts 1975, No. 197, §1; Acts 1978, No. 377, §1; Acts 1978, No. 584, §1, eff. July 12, 1978, Acts 1980, No. 137, §2; Acts 1982, No. 699, §2, eff. Aug. 2, 1982; Acts 1985, No. 661, §1; Acts 1986, No. 1067, §1; Acts 1987, No. 379, §1, eff. July 7, 1987; Acts 1987, No. 682, §1, eff. Sept. 1, 1987; Acts 1989, No. 264, §1, eff. Aug. 1, 1989; Acts 1990, No. 427, §1; Acts 1991, No. 198, §1, eff. July 2, 1991; Acts 1992, No. 796, §1; Acts 1993, No. 569, §2, eff. July 1, 1993; Acts 1993, No. 688, §1; Acts 1995, No. 476, §1, eff. June 17, 1995; Acts 1999, No. 553, §1; Acts 2001, No. 13, §1; Acts 2001, No. 1032, §15; Acts 2003, No. 1186, §1; Acts 2003, No. 1240, §3, eff. July 1, 2003; Acts 2005, No. 133, §2, eff. June 22, 2005; Acts 2005, No. 384, §1, eff. June 30, 2005; Acts 2005, No. 394, §1, eff. July 1, 2005; Acts 2006, No. 291, §1; Acts 2007, No. 291, §1, eff. Oct. 1, 2007; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2015, No. 107, §1, eff. June 19, 2015; Acts 2016, No. 25, §1, eff. May 9, 2016; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2022, No. 343, §2, eff. Jan. 1, 2023; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:303.1** Direct Payment Numbers {#sec-47-303.1 omnilex-key=us-la-statutes--rs-title-47--47:303.1}
A. Notwithstanding any other law to the contrary except for the provisions of R.S.
47:303(B) and (E), the state and local sales and use tax due on the purchase, importation, or
lease of tangible personal property, digital products, or taxable services by taxpayers who
have obtained a Direct Payment Number, hereinafter referred to as a "DP Number", shall be
remitted directly to the state and appropriate political subdivision by the taxpayer, as
provided in this Section. The vendor or lessor of tangible personal property, digital products,
or taxable services shall not be responsible for collecting sales and use tax on sales or leases,
and shall not be liable for the tax as provided in R.S. 47:304(C), upon presentation to him
of a valid DP Number by such purchaser or lessee, provided that the vendor or lessor notes
the DP Number on the untaxed contract or invoice submitted to the purchaser and lessee.
B.(1) A DP Number shall be issued to and shall be continued to be held by a
taxpayer who obtains the required approvals and who meets all of the following
qualifications and all other applicable qualifications provided for in this Section:
(a) The taxpayer's primary business in the state is that of a manufacturer of tangible
personal property for resale where such manufacturing occurs at a manufacturing
establishment or facility within the state.
(b) The taxpayer has reported and paid timely substantially all of the taxes which the
taxpayer believes are legally due to the state and its political subdivisions.
(c) The taxpayer has an annual average of five million dollars of taxable purchases
or leases of tangible personal property, digital products, taxable services, or any combination
of these for three calendar years prior to the year of application by the taxpayer, and has such
an average for each subsequent three-year period.
(d) The taxpayer maintains adequate procedures and practices, records and reports
for accrual and timely reporting and paying the state and political subdivision sales and use
taxes due.
(2)(a) A DP Number shall be issued to and shall be continued to be held by a
taxpayer that is a private, nonprofit, tax-exempt organization as defined under Section 501
(c)(3) of the Internal Revenue Code, that obtains the required approvals, and that meets all
of the qualifications provided for in this Section except Subparagraph (1)(a) of this
Subsection.
(b) Separate DP Numbers shall be issued to and shall be continued to be held by
taxpayers that are subsidiary entities of a private, nonprofit, tax-exempt organization, as
defined under Section 501(c)(3) of the Internal Revenue Code, that meets the requirements
of Subparagraph (a) of this Paragraph, as well as to those taxpayer entities in which the
tax-exempt organization is the sole member, provided that these entities are licensed by the
Louisiana Department of Health, Louisiana Board of Pharmacy, or otherwise have as their
mission promoting the delivery of healthcare and patient medical services and products and
further provided that these entities and the tax exempt organization together have in the
aggregate an annual average of ten million dollars of taxable purchases or leases of tangible
personal property, digital products, or taxable services for three calendar years prior to the
year of application, and have that average for each subsequent three-year period, and which
obtain the required approvals and meet the qualifications provided for in Subparagraphs
(1)(b) and (d) of this Subsection.
(3)(a) A DP Number shall be issued to a taxpayer who has entered into a tax
exemption contract with Louisiana Economic Development as provided by R.S. 47:4302 or
a similar successor program and who obtains the required approvals and meets all of the
qualifications provided for in this Section except Subparagraph (1)(a) of this Subsection.
The DP Number shall be continued to be held by the taxpayer for the term of the tax
exemption contract.
(b) Notwithstanding the provisions of Subsection A of this Section, a taxpayer issued
a DP Number pursuant to Subparagraph (a) of this Paragraph shall not be responsible for the
remittance of use taxes on purchases when filing monthly state sales and use tax returns
when such purchases are exempt pursuant to the annual tax exemption contract cap.
(4) A DP Number shall be issued to a taxpayer who has entered into a cooperative
endeavor agreement with the state as provided by R.S. 33:9029.2 and who obtains the
required approvals and meets all of the qualifications provided for in this Section except
Subparagraph (1)(c) of this Subsection. The DP Number shall be continued to be held by the
taxpayer for the term of the cooperative endeavor agreement or until the taxpayer otherwise
qualifies for a DP Number.
(5) A DP Number shall be issued to a taxpayer who has entered into an agreement
with the state pursuant to the provisions of R.S. 47:305.73 and who obtains the required
approvals and meets all of the qualifications provided in this Section except Subparagraphs
(1)(a) and (c) of this Subsection. The taxpayer may possess the DP Number for the entire
term of the agreement that the taxpayer enters into pursuant to R.S. 47:305.73.
C.(1) Upon application by a taxpayer to the department for a DP Number pursuant
to Paragraph (B)(1) or (2) of this Section, the department shall submit the application to the
local collector in the parish or parishes in which the taxpayer has a manufacturing
establishment or facility or is a taxpayer that meets the requirements of Paragraph (B)(2) of
this Section. The application shall be submitted to the local collector in a manner that
provides actual notice of the application including but not limited to submission by certified
mail that is signed for and received by the local collector. The department and the local
collector shall review the application and may audit the taxpayer to determine that the
taxpayer meets the qualifications provided in Paragraph (B)(1) or (2) of this Section, if the
department or local collector consider an audit necessary.
(2)(a) If the taxpayer applying for a DP Number meets the qualifications of
Paragraph (B)(1) or (2) of this Section and obtains written approval from the local collector
in the parish or parishes in which the taxpayer has a manufacturing establishment or facility
or is a taxpayer that meets the requirements of Paragraph (B)(2) of this Section within sixty
days of receipt of the application by the local collector, the department shall issue the DP
Number to the taxpayer.
(b) If the taxpayer meets the qualifications of Paragraph (B)(1) or (2) of this Section
but written approval is not provided by the local collector within sixty days after receipt of
the application by the local collector in the parish or parishes in which the taxpayer has a
manufacturing establishment or facility or is a private, nonprofit, tax-exempt organization,
the department shall issue a DP Number to the taxpayer.
(c) If the taxpayer meets the qualifications of Paragraph (B)(1) or (2) of this Section
but approval is denied in writing by the local collector within sixty days of receipt of the
application by the local collector in the parish or parishes in which the taxpayer has a
manufacturing establishment or facility or is a private, nonprofit, tax-exempt organization
that meets the requirements of Paragraph (B)(2) of this Section, the department shall issue
a DP Number to the taxpayer that shall be applicable only for the purposes of state sales and
use tax.
(3) If a local collector determines that a taxpayer no longer qualifies for a DP
Number, the local collector shall notify the department and request an examination of the
taxpayer for the limited purpose of determining continued eligibility for a DP Number. If,
after examination, the department determines that the taxpayer no longer qualifies for a DP
Number, the department shall revoke the DP Number and notify the local collector.
D. Notwithstanding any other provision of law to the contrary, the interest provided
for in R.S. 47:337.80 and 1624 shall not accrue on any overpayment resulting from the
payment of sales and use tax on exempt purchases by a taxpayer holding a DP number until
one hundred eighty days after the later of the due date of the return, the filing date of the
return or claim for refund on which the overpayment is claimed, or the date the tax was paid.
E. The department shall review the procedures and practices, records and reports of
the taxpayer at least once in every three calendar years after the year in which the application
for the DP Number is granted, and the department shall audit the books and records of such
taxpayer unless the department decides, in its discretion, that such an audit is not necessary.
F. The DP Number issued by the department under this Section may be revoked by
the secretary at any time if the taxpayer fails to meet the qualifications provided in this
Section, or if the department receives written notice of the revocation of approval for
issuance of the DP Number from all of the local tax collection agencies that had previously
given their approval pursuant to Subsection D of this Section.
G.(1) The taxpayer may appeal the denial or revocation of a DP Number to the Board
of Tax Appeals.
(2) A local collector may appeal the department's failure to revoke a taxpayer's DP
Number pursuant to Paragraph (C)(3) of this Section.
H. The department shall promulgate rules and regulations necessary for the
implementation of this Section.
*Acts 1987, No. 682, §1, eff. Sept. 1, 1987; Acts 1988, No. 512, §1; Acts 1993, No. 895, §1; Acts 2003, No. 141, §1, eff. July 1, 2003; Acts 2008, No. 456, §1; Acts 2010, No. 960, §1, eff. July 6, 2010; Acts 2018, No. 250, §1, eff. July 1, 2018; Acts 2022, No. 428, §§1, 2, eff. Jan. 1, 2023; Acts 2024, No. 730, §1, eff. July 1, 2024; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 498, §2, eff. July 1, 2025.*
##### **§ 47:304** Treatment of tax by dealer {#sec-47-304 omnilex-key=us-la-statutes--rs-title-47--47:304}
A. The tax levied in this Chapter shall be collected by the dealer from the purchaser
or consumer, except as provided for the collection of tax on motor vehicles in R.S. 47:303
and the collection of tax on property leased or rented for use offshore in R.S.
47:301(4)(d)(ii). The dealer shall collect the sales tax on off-road vehicles and remit them
directly to the Department of Public Safety and Corrections upon application for certificate
of title and registration as required for the registration and licensing of other vehicles
pursuant to the provisions of Subsection B of this Section. The dealer shall collect the sales
taxes on off-road vehicles from out-of-state residents who purchase off-road vehicles in this
state and remit the sales taxes due directly to the Department of Revenue.
B. Every dealer located outside the state making sales of tangible personal property
or digital products for distribution, storage, use, or other consumption in this state shall, at
the time of making sales, collect the tax imposed by this Chapter from the purchaser. C. Dealers shall, as far as practicable, add the amount of the tax imposed under this
chapter in conformity with the schedule or schedules to be prescribed by the collector
pursuant to authority conferred herein, to the sale price or charge, which shall be a debt from
the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the
same manner as other debts. Any dealer who neglects, fails or refuses to collect the tax
herein provided, shall be liable for and pay the tax himself.
D. Where the tax collected for any period is in excess of the tax rate provided by this
Title, the total tax collected must be paid over to the secretary, less the compensation to be
allowed the dealer as hereinafter set forth. This provision shall be construed with other
provisions of this Chapter and given effect so as to result in the payment to the secretary of
the total tax collected if in excess of the tax rate provided.
E. Any dealer who fails, neglects, or refuses to collect the tax herein provided, either
by himself or through his agents or employees, shall, in addition to the penalty of being liable
for and paying the tax himself, be fined not more than one hundred dollars, or imprisoned
for not more than three months, or both.
F.(1) No dealer shall advertise or hold out to the public, in any manner, directly or
indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from
the payment of all or any part of the tax unless:
(a) The dealer includes in the advertisement that any portion of the tax not paid by
the purchaser will be remitted on his behalf by the dealer.
(b) The dealer furnishes the purchaser with written evidence that the dealer will be
liable for and pay any tax the purchaser was relieved from paying under this Paragraph
himself.
(2) If a dealer advertises that any portion of the tax not paid by the purchaser will be
remitted on his behalf by the dealer, the purchaser shall not be liable for the payment of that
portion of the tax.
(3) Whoever violates this provision with respect to advertising shall be fined not less
than twenty-five dollars nor more than two hundred fifty dollars, or imprisoned for not more
than three months, or both. For a second or subsequent offense, the penalty shall be double.
G. The dealer or seller is permitted and required to state and collect the tax separately
from the price paid by the purchaser.
H. The use of tokens is forbidden. The collector shall by regulations prescribe the
method and the schedule of the amounts to be collected from the purchasers, lessees or
consumers in respect to any receipt upon which a tax is imposed by this chapter or by any
political subdivision of the state of Louisiana. The amount of tax to be collected by the
dealer and paid by the purchaser shall in each transaction comply with the schedule so
provided.
I. The sums of money collected by the dealer for payment of sales and use taxes
imposed by the state of Louisiana, or any such taxes imposed by any parish, municipality,
or political subdivision within the state, shall be and remain the property of the taxing
authority and deemed held in trust for the taxing authority.
*Amended by Acts 1962, No. 182, §2; Acts 1974, No. 184, §1; Acts 1980, No. 137, §1; Acts 1988, No. 2, §1, eff. July 1, 1988; Acts 1991, No. 613, §1, eff. July 17, 1991; Acts 1993, No. 688, §1; Acts 1993, No. 894, §1, eff. June 23, 1993; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 245, §1, eff. July 1, 2001; Acts 2007, No. 291, §1, eff. Oct. 1, 2007; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305** Exemptions from the tax {#sec-47-305 omnilex-key=us-la-statutes--rs-title-47--47:305}
A. Isolated or occasional sales of tangible personal property or services by a person
not engaged in such business shall be exempt from the sales and use tax levied by all taxing
authorities.
B. For purposes of the sales and use tax of all taxing authorities, where a part of the
cost price of a motor vehicle is represented by a motor vehicle returned to the dealer's
inventory, the use tax is payable on the total cost price less the wholesale value of the article
returned.
C.(1) The sales and use tax imposed by the state or by a political subdivision whose
boundaries are coterminous with those of the state shall not apply to sales or purchases of any
of the following:
(a) Food sold for preparation and consumption in the home including but not limited
to bakery products.
(b) Dairy products.
(c) Soft drinks.
(d) Fresh fruits and vegetables.
(e) Package foods requiring further preparation by the purchaser.
(2) Food sales by restaurants, drive-ins, snack bars, candy and nut counters, private
clubs, and sales made by an establishment not otherwise exempted by law shall not be
exempt from the taxes imposed by taxing authorities.
(3)(a) Except as provided for in Subparagraph (b) of this Paragraph, the sales and use
tax imposed by R.S. 47:321, 321.1, and 331, or by a political subdivision shall not apply to
the sale or use, for non-residential purposes, of steam, water, electric power or energy,
natural gas, any materials or energy sources used to fuel the generation of electric power for
resale or used by an industrial manufacturing plant for self-consumption or cogeneration, or
energy sources used for boiler fuel except refinery gas.
(b) The exemption from the sales and use tax imposed by R.S. 47:321, 321.1, and
331 provided for in Subparagraph (a) of this Paragraph shall not apply to sales and use, for
non-residential purposes, of mineral water or carbonated water or any water put in bottles,
jugs, or containers.
D.(1) The sale at retail, the use, the consumption, the distribution, and the storage
to be used or consumed in the taxing jurisdiction of the following tangible personal property
is hereby specifically exempted from the tax imposed by taxing authorities, except as
otherwise provided in this Paragraph:
(a) Gasoline.
(b) Natural gas, electricity, and water sold directly to the consumer for residential use
as provided for in Article VII, Section 2.2 of the Constitution of Louisiana. The exemption
provided for in this Subparagraph shall not apply to sales and use of mineral water or
carbonated water or any water put in bottles, jugs, or containers sold directly to the consumer
for residential use.
(c) Tangible personal property and donation of food items to food banks, as defined
in R.S. 9:2799(B).
(d) Food items sold by youth organizations chartered by Congress.
(e)(i) New trucks, new automobiles, new motorcycles, and new aircraft withdrawn
from stock or kept in a dealer's inventory by factory authorized new truck, new automobile,
new motorcycle, and new aircraft dealers, for use as demonstrators.
(ii) Used trucks and used automobiles withdrawn from stock or kept in a dealer's
inventory by new or used motor vehicle dealers for use as demonstrators.
(2)(a) Sales of meals furnished as follows shall be exempt:
(i) To the staff and students of educational institutions, including but not limited to
kindergartens, if the meals are consumed on the premises where purchased, or if they are
purchased in advance by students, faculty, or staff pursuant to a meal plan sponsored by the
institution or organization or purchased in advance pursuant to any other payment
arrangement sanctioned by the institution or organization and generally available to students,
faculty, and staff of the institution or organization, regardless of where such meals are
consumed.
(ii) To the staff and patients of hospitals and to the staff and residents of nursing
homes, adult residential care providers, and continuing care retirement communities.
(iii) To the staff, inmates, and patients of mental institutions.
(iv) To the boarders of rooming houses.
(v) Occasional meals furnished to the public in educational, religious, or medical
organization facilities.
(b) Except as provided for in Item (a)(i) of this Paragraph, the furnishing of such
meals shall be exempt from the taxes imposed by this Chapter if the meals are consumed on
the premises where purchased.
(3)-(6). Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
E. The sale of the following services shall be exempt from the sales and use tax
imposed by any taxing authority:
(1) Rooms furnished by a temporary lodging facility which is operated by a nonprofit
organization described in Section 501(c)(3) of the Internal Revenue Code, provided that the
facility is devoted exclusively to the temporary housing, for periods no longer than thirty
days' duration, of homeless transient persons whom the organization determines to be
financially incapable of engaging lodging at a facility defined by R.S. 47:301(6)(a), and
further provided that the lodging charge to these persons is no greater than twenty dollars per
day.
(2) Membership fees or dues of nonprofit, civic organizations including but not
limited to the Young Men's Christian Association, the Catholic Youth Organization, and the
Young Women's Christian Association.
(3) Surface preparation, coating, and painting of a fixed or rotary wing military
aircraft or certified transport category aircraft as long as the Federal Aviation Administration
registration address of the aircraft is not in this state.
(4)(a) Charges for the furnishing of repairs to tangible personal property when the
repaired property is delivered to a common carrier or to the United States Postal Service for
transportation outside the state, or is delivered outside the state by use of the repair dealer's
own vehicle or by use of an independent trucker. However, as to aircraft, delivery may be
by the best available means. Offshore areas shall not be considered another state for the
purposes of this Paragraph. The provisions of this Paragraph shall only apply to sales and
use taxes levied by the state.
(b) The exemption authorized pursuant to the provisions of this Paragraph may
extend to sales and use taxes levied by a parish, municipality, or school board.
F. It is not the intention of any taxing authority to levy a tax upon articles of tangible
personal property or digital products imported into this state, or produced or manufactured
in this state, for export; nor is it the intention of any taxing authority to levy a tax on bona
fide interstate commerce; however, nothing herein shall prevent the collection of the taxes
due on sales of tangible personal property or digital products into this state which are
promoted through the use of catalogs and other means of sales promotion and for which
federal legislation or federal jurisprudence enables the enforcement of the sales tax of a
taxing authority upon the conduct of such business. It is, however, the intention of the taxing
authorities to levy a tax on the sale at retail, the use, the consumption, the distribution, and
the storage to be used or consumed in this state, of tangible personal property or digital
products after they have come to rest in this state and become a part of the mass of property
in this state. When federal legislation or federal jurisprudence as to sales in interstate
commerce promoted through the use of catalogs and other means of sales promotions enables
the enforcement of this Chapter or any other law or local ordinance imposing a sales tax
against vendors that have no other nexus with the taxing jurisdiction, the following
provisions shall apply to the sales on which sales and use tax would not otherwise be
collected.
G.(1) Before January 1, 2025, the single or central sales tax collector for each parish
shall modify returns for reporting and remitting local sales and use tax to include the
following:
(a) A separate line item for the sales of prescription drugs.
(b) A separate line item for the sales of manufacturing, machinery, and equipment.
(2) "Demonstrators" as used in Subsection D of this Section for purposes of the sales
and use tax levied by all taxing authorities shall mean new and used trucks and automobiles
for which dealer inventory plates may be obtained pursuant to R.S. 47:473, and new aircraft
titled in the dealer's name for use as demonstrators which are kept primarily on the dealer's
premises during normal business hours and which are available for demonstration purposes.
However, the occasional use of a demonstrator by an authorized employee of the dealer shall
not disqualify such demonstrator from the exemption herein designated.
H. The sales and use taxes imposed by the state of Louisiana or any of its political
subdivisions shall not apply to the labor, or sale of materials, services, and supplies, used for
repairing, renovating or converting of any drilling rig, or machinery and equipment which
are component parts thereof, which is used exclusively for the exploration or development
of minerals outside the territorial limits of the state in Outer Continental Shelf waters. For
the purposes of this Subsection, "drilling rig" means any unit or structure, along with its
component parts, which is used primarily for drilling, workover, intervention or remediation
of wells used for exploration or development of minerals. For purposes of this Subsection,
"component parts" means any machinery or equipment necessary for a drilling rig to perform
its exclusive function of exploration or development of minerals.
I. Notwithstanding any other provision of law to the contrary, no sales or use tax of
any taxing authority shall be levied on any advertising service rendered by an advertising
business, including but not limited to advertising agencies, design firms, and print and
broadcast media, or any member, agent, or employee thereof, to any client whether or not the
service also involves a transfer to the client of tangible personal property. However, a
transfer of mass-produced advertising items by an advertising business which manufactures
the items to a client for the client's use, which transfer involves the furnishing of minimal
services other than manufacturing services by the advertising business, shall be a taxable sale
or use of tangible personal property; provided, that in no event shall tax be levied on charges
for creative services which are separately invoiced.
J.(1) Notwithstanding the provisions of R.S. 9:1149.1 et seq., factory built homes
shall be exempt from sales and use tax imposed by any taxing authority except as provided
in this Subsection.
(2) Forty-six percent of the retail sales price for the initial sale of a new factory built
home from a dealer to a consumer shall be subject to sales and use tax.
(3) Each subsequent resale of a factory built home shall be exempt from sales and
use tax.
(4) For purposes of this Subsection, "factory built home" means a residential
structure which is built in a factory in one or more sections and has a chassis or integrated
wheel delivery system, which is either:
(a) A structure built to federal construction standards as defined in 42 U.S.C. 5402
et seq.
(b) A residential structure built to the Louisiana State Uniform Construction Code.
(c) A manufactured home, modular home, mobile home, or residential mobile home
with or without a permanent foundation, which includes plumbing, heating, and electrical
systems.
(5) "Factory built home" shall not include any self-propelled recreational vehicle or
travel trailer.
(6) The sales and use taxes due pursuant to this Subsection shall be paid to the
Department of Public Safety and Corrections, office of motor vehicles, by the twentieth day
of the month following the month of delivery of the factory built home to the consumer,
along with any other information requested by the office of motor vehicles.
K.(1) Sales and use tax levied by any taxing authority shall not apply to sales for the
purposes of lease or rental of tangible personal property or digital products in an arms-length
transaction.
(2) To qualify for this exemption, sales must be made in strict compliance with rules
and regulations. Any dealer making a sale for lease or rental that is not in strict compliance
with the regulations shall himself be liable for the tax.
(3) Sales of motor vehicles, trailers, and semitrailers for lease or rental shall comply
with the requirements set forth in R.S. 47:305.36.
L. The lease or rental of motor vehicles by licensed motor vehicle dealers, as defined
in R.S. 32:1252 or vehicle manufacturers as defined in R.S. 32:1252, for their use in
furnishing leased or rented motor vehicles to their customers in performance of their
obligations under warranty agreements associated with the purchase of a motor vehicle or
when the applicable warranty has lapsed and the leased or rented motor vehicle is provided
to the customer at no charge shall be exempt from sales and use taxes levied by any taxing
authority.
Acts 1962, No. 182, §3; Acts 1972, No. 234, §1; Acts 1973, Ex. Sess., No. 13, §1,
eff. Jan. 1, 1974; Acts 1974, No. 186, §1; Acts 1974, No. 627, §1; Acts 1975, No. 200, §1;
Acts 1975, No. 372, §1; Acts 1976, No. 662, §1; Acts 1977, No. 516, §1; Acts 1978, No.
652, §1; eff. Jan. 1, 1979; Acts 1979, No. 145, §1; Acts 1979, No. 796, §1; Acts 1980, No.
159, §1; Acts 1980, No. 710, §1, eff. July 24, 1980; Acts 1983, No. 673, §1, eff. July 1,
1984; Acts 1984, No. 183, §1, eff. July 1, 1984; Acts 1985, No. 258, §1, eff. June 6, 1985;
Acts 1985, No. 530, §1; Acts 1985, No. 901, §1, eff. Sept. 1, 1985; Acts 1986, No. 677, §1;
H.C.R. No. 55, 1986 R.S.; Acts 1987, No. 156, §1, eff. Sept. 1, 1987; Acts 1987, No. 364,
§1, eff. Sept. 1, 1987; Acts 1987, No. 847, §1, eff. July 20, 1987; Acts 1988, No. 948, §1,
eff. Sept. 1, 1988; Acts 1990, No. 155, §1, eff. July 1, 1990; Acts 1990, No. 476, §1, eff. July
18, 1990; Acts 1991, No. 495, §1, eff. July 15, 1991; Acts 1991, No. 1065, §1, eff. Aug. 1,
1991; Acts 1994, No. 18, §2; Acts 1996, No. 29, §1, eff. July 2, 1996; Acts 1998, No. 4, §1,
eff. June 4, 1998; Acts 1998, No. 37, §1, eff. June 24, 1998; Acts 1998, No. 38, §1, eff. June
24, 1998; Acts 2002, No. 4, §1, eff. June 30, 2002; Acts 2002, No. 31, §1, eff. July 1, 2002;
Acts 2002, No. 37, §1, eff. June 25, 2002; Acts 2002, No. 42, §1, eff. July 1, 2002; Acts
2002, No. 62, §1, eff. June 25, 2002; Acts 2002, No. 72, §1, eff. June 25, 2002; Acts 2003,
No. 73, §1, eff. July 1, 2003; Acts 2007, No. 463, §1, eff. July 1, 2007; Acts 2007, No. 480,
§2; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts
2009, No. 473, §1, eff. July 9, 2009; Acts 2013, No. 271, §1, eff. June 13, 2013; Acts 2015,
No. 102, §1, eff. July 1, 2015; Acts 2015, No. 468, §1, eff. July 1, 2015; H.C.R. No. 8, 2015
R.S.; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff.
Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§ 2, 4, eff. Dec. 4, 2024; Acts 2025, No.
384, §5, eff. June 20, 2025.
NOTE: Act No. 205 of the 1978 R.S. became effective June 29, 1978. See
Paragraph (D)(6) of this Section.
NOTE: See R.S. 47:302(j) and 331(i) for §305(D)(1)(t).
NOTE: See Acts 2002, No. 4, re (D)(1)(h).
NOTE: See H.C.R. No. 8, 2015 R.S., re: suspension of exemptions in (D)(1)(b),
(c),(d), and (g) for business utilities.
##### **§ 47:305.1** Exclusions and exemptions; ships and ships' supplies {#sec-47-305.1 omnilex-key=us-la-statutes--rs-title-47--47:305.1}
A. The tax imposed by taxing authorities shall not apply to sales of materials,
equipment, machinery, and software that enter into and become component parts of vessels
of fifty tons load displacement and over, built in Louisiana nor to the gross proceeds from
the sale of such vessels, when sold by the builder thereof.
B. The taxes imposed by taxing authorities shall not apply to any of the following:
(1) Materials, supplies, or software purchased by the owners or operators of vessels
operating exclusively in foreign or interstate coastwise commerce, where the materials and
supplies are loaded upon, or software is installed on any such vessel for use or consumption
in the maintenance and operation of the vessel.
(2) Repair services performed upon vessels operating exclusively in foreign or
interstate coastwise commerce, including materials, supplies, and software used in the repairs
where the items enter into and become a component part of such vessels.
(3) Laundry services performed for the owners or operators of vessels operating
exclusively in foreign or interstate coastwise commerce, where the laundered articles are to
be used in the course of the operation of such vessels.
(4) Digital products, prewritten computer software access services, and information
services purchased by the owners or operators of vessels operating exclusively in foreign or
interstate coastwise commerce, where the digital product or service is used in the
maintenance or operation of the vessel and is either required for the navigation or intended
commercial operation of a vessel or required to obtain certification or approvals from the
United States Coast Guard or any regulatory agency or classification society with respect to
a vessel.
(5) Nothing in this Section shall be construed to exempt purchases of software,
digital products, or services that are used for routine business operations not specific to the
commercial operations of a vessel or for entertainment, leisure, or recreation of crew
members or any other person on the vessel.
C.(1) For purposes of this Section, the term "foreign or interstate coastwise
commerce" shall mean and include trade, traffic, transportation, or movement of passengers
or property by, in, or on a vessel:
(a) Between a point in one state and a point outside the territorial boundaries of such
state;
(b) Between points in the same state where the trade, traffic, transportation, or
movement of passengers or property traverses through a point outside of the territorial
boundaries of such state;
(c) At a point in or between points in the same state as part of or in connection with
the business of providing or delivering materials, equipment, fuel, supplies, crew, repair
services, laundry services, dredging waterways services, stevedoring services, other loading
or unloading services, or ship, barge, or vessel movement services to or for vessels that are
operating in foreign or interstate coastwise commerce as defined in this Subsection; or
(d) At a point in or between points in the same state when such trade, traffic,
transportation, or movement of passengers or property is part of or consists of one or more
segments of trade, traffic, transportation, or movement of passengers or property that either
(i) follows movement of passengers or property into or within the state from a point beyond
the territorial boundaries of such state, (ii) precedes movement of the passengers or property
from within the state to a point outside the territorial boundaries of such state, or (iii) is part
of a stream of trade, traffic, transportation, or movement of passengers or property
originating or terminating outside the territorial boundaries of such state or otherwise in
foreign or interstate coastwise commerce, as defined in this Subsection.
(2) The term "foreign or interstate coastwise commerce" shall not include intrastate
commerce, which, for purposes of this Section, shall mean any trade, traffic, transportation,
or movement of passengers or property in any state that is not described in the term "foreign
or interstate coastwise commerce" as defined in this Section.
(3) For purposes of this Section, the term "component part" or "component parts"
shall mean and include any item or article of tangible personal property that is:
(a) Incorporated into, attached to, or placed on a vessel, commercial fishing vessel,
or drilling barge during the construction of the vessel in the case of the exemption provided
in Subsection A of this Section, or the repair of the vessel in the case of the exemption
provided for in Subsection B of this Section;
(b) Required for the navigation or intended commercial operation of a vessel; or
(c) Required to obtain certification or approvals from the United States Coast Guard
or any regulatory agency or classification society with respect to a vessel.
(4) For purposes of this Section and except with respect to any gaming equipment,
as defined in R.S. 27:44(12), the determination of whether any item or article of tangible
personal property is a component part shall be made without regard to any provision of the
Louisiana Civil Code.
(5) The provisions of Paragraph (3) of this Subsection shall not apply to any gaming
equipment as defined in R.S. 27:44(12).
(6) For purposes of this Section, "vessel" shall mean a ship, vessel, or barge,
including a commercial fishing vessel, drilling ship, or drilling barge.
D. The exemption from the state sales tax provided in this Section shall be applicable
to any sales tax levied by a local governmental subdivision or school board.
*Amended by Acts 1976, No. 554, §1, eff. Jan. 1, 1977; Acts 1982, No. 56, §1, eff. July 10, 1982; Acts 1985, No. 762, §1, eff. Sept. 1, 1985; H.C.R. No. 55, 1986 R.S; Acts 2002, No. 40, §1, eff. June 25, 2002; Acts 2002, No. 41, §1, eff. June 25, 2002; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, 1st Ex. Sess., No. 34, §1, eff. Feb. 23, 2006; Acts 2025, No. 384, §4, eff. June 20, 2025.*
##### **§ 47:305.2** Exemption; medical {#sec-47-305.2 omnilex-key=us-la-statutes--rs-title-47--47:305.2}
A. The following items shall be exempt from the sales and use tax imposed by the
state:
(1) Drugs prescribed by a physician, dentist, or any person with prescriptive
authority, pursuant to Article VII of the Constitution of Louisiana.
(2) The sale or purchase of any ostomy, ileostomy, or colostomy device or any other
appliance including catheters or any related item which is required as the result of any
surgical procedure by which an artificial opening is created in the human body for the
elimination of natural waste.
(3) Any and all medical devices used exclusively by the patient in the medical
treatment of various diseases or administered exclusively to the patient by a physician, nurse,
or other healthcare professional or healthcare facility in the medical treatment of various
diseases under the supervision of and prescribed by a licensed physician.
(4) Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.
(5) The tax imposed by R.S. 47:302(A) and 321 shall not apply to the sale at retail,
the use, the consumption, the distribution, and the storage of insulin, both prescription and
nonprescription to be used or consumed in this state, for personal use or consumption;
provided, however, that this exemption shall apply only to sales taxes imposed by the state
of Louisiana and shall not apply to such taxes authorized and imposed by any school board,
municipality, or other local taxing authority notwithstanding any other provision of law to
the contrary.
B. The following items shall be exempt from the sales and use tax imposed by any
taxing authority:
(1) The sale of prescription drugs to individuals enrolled in the Louisiana Children's
Health Insurance Program under Title XXI of the Social Security Act or enrolled in any
Louisiana Medicaid program under Title XIX of the Social Security Act.
(2) Orthotic devices, including prescription eyeglasses and contact lenses, and
prosthetic devices and wheelchairs and wheelchair lifts prescribed by any person with
prescriptive authority in this state for personal consumption or use.
(3) Orthotic devices, prosthetic devices, prostheses and restorative materials utilized
by or prescribed by dentists in connection with health care treatment or for personal
consumption or use and any and all dental devices used exclusively by the patient or
administered exclusively to the patient by a dentist or dental hygienist in connection with
dental or health care treatment.
(4) The sale to, or the purchase by, an individual or by a medical service provider
such as a physician, clinic, surgical center, or other healthcare facility of a prosthetic device
which is sold or purchased with the intention of being personally used or consumed by
individuals pursuant to a prescription by a physician when the individual is covered by the
state of Louisiana Medicaid insurance program or a Medicaid insurance program
administered by a third party on behalf of the state of Louisiana.
(5) The procurement and administration of cancer and related chemotherapy
prescription drugs used exclusively by the patient in his medical treatment when
administered exclusively to the patient by a physician, nurse, or other health care professional
in a physician's office where patients are not regularly kept as bed patients for twenty-four
hours or more.
(6) The sales, use, and lease taxes imposed by taxing authorities shall not apply to
the purchase or rental by an individual of machines, parts therefor, and materials and supplies
which a physician has prescribed for home renal dialysis.
(7) Pharmaceutical samples approved by the United States Food and Drug
Administration which are manufactured in the state or imported into the state for distribution
without charge to physicians, dentists, clinics, or hospitals.
(8) The sale, lease, or rental of tangible personal property or digital products if such
sale, lease, or rental is made under the provisions of Medicare.
(9) The sale of any human tissue transplants, which shall be defined to include all
human organs, bone, skin, cornea, blood, or blood products transplanted from one individual
into another recipient individual.
(10) The sale, lease, or rental of items, including but not limited to supplies and
equipment, or the sale of services that are reasonably necessary for the operation of free
hospitals.
(11) The sale of marijuana recommended for therapeutic use by qualified patients
as defined in R.S. 40:1046.
(12) The sale of materials used directly in the collection, separation, treatment,
testing, and storage of blood by nonprofit blood banks and nonprofit blood collection centers.
(13) Adaptive driving equipment and motor vehicle modifications prescribed for
personal use by a physician, a licensed chiropractor, or a driver rehabilitation specialist
licensed by the state.
C. A political subdivision may provide for a sales and use tax exemption for any item
exempted from state sales and use tax purposes pursuant to the provisions of this Section.
*Added by Acts 1974, No. 183, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 156, §§1, 2; Acts 2025, No. 339, §1, eff. June 11, 2025; Acts 2025, No. 384, §§3, 7, eff. June 20, 2025.*
##### **§ 47:305.3** Exemptions; agricultural {#sec-47-305.3 omnilex-key=us-la-statutes--rs-title-47--47:305.3}
A. The sales and use tax imposed by taxing authorities shall not apply to sales at
retail of agricultural inputs, agricultural machinery and equipment, and other agricultural
tangible personal property, provided that the purchase is directly related to the business
activities of the purchaser.
B. For purposes of this Section the following terms shall have the following
meanings:
(1) "Agricultural commodity" means horticultural, viticultural, poultry, farm and
range products, and livestock and livestock products.
(2) "Agricultural inputs" means all of the following:
(a) Raw agricultural commodities, including but not limited to feed, seed, and
fertilizer, to be utilized in preparing, finishing, manufacturing, or producing crops or animals
for market by a commercial farmer.
(b) Raw materials for the production of raw or processed agricultural, silvicultural,
or aquacultural products.
(c) Pharmaceuticals administered to livestock used for agricultural purposes.
(d) Every agricultural commodity sold by any person, other than a producer, to any
other person who purchases not for direct consumption but for the purpose of acquiring raw
product for use or for sale in the process of preparing, finishing, or manufacturing the
agricultural commodity for the ultimate retail consumer trade, including payment of the tax
applicable to the sale, storage, use, transfer, or any other utilization of or handling thereof,
except when such agricultural commodity is actually sold as a marketable or finished product
to the ultimate consumer, and in no case shall more than one tax be exacted.
(e) Seeds sold to a commercial farmer for use in the planting of any kind of crops.
(f) Diesel fuel, butane, propane, or other liquefied petroleum gases used or consumed
for farm purposes by a commercial farmer.
(3) "Agricultural machinery and equipment" means all of the following:
(a) The first one hundred fifty thousand dollars of the sale price of farm equipment.
The purchaser or his representative shall provide on any exemption certificate required for
this exemption a certification that the purchaser is a commercial farmer or is purchasing for
an agricultural facility. The department shall hold the purchaser responsible for any taxes
due.
(b) Agricultural fencing materials, including gates, hog wire fencing, barbed wire
fencing, lumber or steel used as posts or rails, nails, screws, hinges, and concrete consisting
of premixed dry mortar used for the purpose of fencing agricultural livestock. Agricultural
fencing materials shall also include electric fence wire, insulated posts, power sources,
grounding systems, warning signs, and other components of electric agricultural fencing.
(4) "Farm equipment" means and includes all of the following:
(a) Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers,
combines, haybalers, and attachments and sprayers.
(b) Clippers, cultivators, discs, plows, and spreaders.
(c) Irrigation wells, drives, motors, and equipment.
(d) Other farm implements and equipment used for agricultural purposes in the
production of food and fiber.
(e) On the farm facilities used to dry or store grain or any materials used to construct
such on the farm facilities.
(f) Polyroll tubing sold to a commercial farmer or used for commercial farm
irrigation.
(5) "Other agricultural tangible personal property" means all of the following:
(a) The gross proceeds derived from the sale in this state of livestock, poultry, and
other farm products direct from the farm, provided that the sales are made directly by the
producers. When sales of livestock, poultry, and other farm products are made to consumers
by any person other than the producer, they are not exempted from the tax imposed by taxing
authorities.
(b) The gross proceeds derived from the sale in this state of livestock at public sales
sponsored by breeders' or registry associations or livestock auction markets. When public
sales of livestock are made to consumers by any person other than through a public sale
sponsored by a breeders' or registry association or a livestock auction market, they are not
exempted. This Section shall be construed as exempting race horses entered in races and
claimed at any racing meet held in Louisiana, whether the horse claimed was owned by the
original breeder or not.
(c) Feed and feed additives for the purpose of sustaining animals which are held
primarily for commercial, business, or agricultural use. The exemption provided for in this
Paragraph shall not apply to the purchase of feed or feed additives for animals kept primarily
for personal, sporting, or other purposes, including but not limited to purchases for pets of
any kind or hunting dogs. For purposes of this Subparagraph:
(i) "Agricultural use" means the maintaining of work animals and beasts of burden
which are utilized in the activity of producing crops or animals for market, in the production
of food for human consumption, in the production of animal hides or other animal products
for market, or in the maintaining of breeding stock for the propagation of such agricultural
use animals.
(ii) "Business use" means the keeping and maintaining of animals which are used in
performing services in conjunction with a business enterprise, such as sentry dogs and rental
horses.
(iii) "Commercial use" means the purchasing, producing, or maintaining of animals,
including breeding stock, for resale.
(d) Bait, feed, materials, supplies, equipment, fuel, and related items other than
vessels used in the production or harvesting of crawfish. A person who purchases an exempt
item shall claim the exemption by providing an exemption certificate at the time of purchase.
Any merchant who in good faith, and after examination of the applicability of the exemption
certificate to that purchase with due care, neglects or fails to collect the tax herein provided,
due to the presentation by the purchaser of a tax exemption certificate issued by the
Department of Revenue, including those issued pursuant to R.S. 47:305.10, shall not be
liable for the payment of the tax.
(e) Materials, supplies, equipment, fuel, bait, and related items other than vessels
used in the production or harvesting of catfish. A person who purchases an exempt item
shall claim the exemption by providing an exemption certificate at the time of purchase. Any
merchant who in good faith, and after examination of the applicability of the exemption
certificate to that purchase with due care, neglects or fails to collect the tax herein provided,
due to the presentation by the purchaser of a tax exemption certificate issued by the
Department of Revenue, shall not be liable for the payment of the tax.
(f) For purposes of the sales and use tax of all taxing authorities, the "use tax," as
defined herein, shall not apply to livestock and livestock products, to poultry and poultry
products, to farm, range and agricultural products when produced by the farmer and used by
him and members of his family.
(g) Utilities used by commercial farmers for on-farm storage, provided that the
on-farm storage facilities or containers are located in Louisiana, separately metered for
utilities, and contain raw agricultural commodities, including but not limited to feed, seed,
and fertilizer, to be utilized in preparing, finishing, manufacturing, or producing crops or
animals prior to the first point of sale.
(h) Pesticides used for agricultural purposes, including particularly but not by way
of limitation, insecticides, herbicides and fungicides.
(i) Purchases of feed, feed additives, seed, plants, or fertilizer by a student farmer
while engaged in the scope and course of an approved agricultural project. A "student
farmer" is an individual who is under the age of twenty-three and who is enrolled in any of
the following:
(i) A Future Farmers of America chapter or a program established by the National
Future Farmers of America organization.
(ii) A 4-H Club or other program established by 4-H.
(iii) Any student agriculture program that is under the direction or guidance of an
agricultural educator, advisor, or club leader.
(j) Containers used for farm products when sold directly to the farmer.
C. The secretary may promulgate rules and regulations designed to carry out the
provisions of this Section, and any transaction not strictly in compliance with such rules and
regulations shall lose the exemption provided in this Section.
*Added by Acts 1960, No. 427, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.4** Exemptions; raw materials for further processing {#sec-47-305.4 omnilex-key=us-la-statutes--rs-title-47--47:305.4}
A. Materials for further processing into articles of tangible personal property for sale
at retail shall be exempt from sales and use taxes imposed by all taxing authorities when all
of the following criteria are met:
(1)(a) The raw materials become a recognizable and identifiable component of the
end product.
(b) The raw materials are beneficial to the end product.
(c) The raw materials are material for further processing, and as such, are purchased
for the purpose of inclusion into the end product.
(2)(a) If the materials are further processed into a byproduct for sale, the purchases
of materials shall not be deemed to be sales for further processing and shall be taxable. For
purposes of this Paragraph, the term "byproduct" shall mean any incidental product that is
sold for a sales price less than the cost of the materials.
(b) In the event a byproduct is sold at retail in this state for which a sales and use tax
has been paid by the seller on the cost of the materials, which materials are used partially or
fully in the manufacturing of the byproduct, a credit against the tax paid by the seller shall
be allowed in an amount equal to the sales tax collected and remitted by the seller on the
taxable retail sale of the byproduct.
B. Natural gas used in the production of iron in the process known as the "direct
reduced iron process" is recognized by the legislature to be a material for further processing
into an article of tangible personal property for sale at retail.
C. The secretary of the Department of Revenue may promulgate rules and regulations
necessary to implement the provisions of this Section.
*Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.5** Exemptions; manufacturing machinery and equipment {#sec-47-305.5 omnilex-key=us-la-statutes--rs-title-47--47:305.5}
A. For purposes of this Section, the following words shall have the following
meanings unless the context indicates otherwise:
(1)(a) "Machinery and equipment" means tangible personal property or other
property that is eligible for depreciation for federal income tax purposes and that is used as
an integral part in the manufacturing of tangible personal property for sale or the production,
processing, and storing of food and fiber or of timber. Machinery and equipment shall also
include but is not limited to the following:
(i) Computers and software that are an integral part of the machinery and equipment
used directly in the manufacturing process, or which control or communicate with computer
systems that control heating or cooling systems for machinery or equipment that
manufactures tangible personal property for sale. Computers and software used for inventory
and accounting systems or that control non-qualifying machinery and equipment are not
considered machinery and equipment for purposes of this Subparagraph.
(ii) Machinery and equipment necessary to control pollution at a plant facility where
pollution is produced by the manufacturing operation.
(iii) Machinery and equipment, including related computers and software, used to
test or measure raw materials, the property undergoing manufacturing or the finished
product, when the test or measurement is a necessary part of the manufacturing process.
(iv) Machinery and equipment used by an industrial manufacturing plant to generate
electric power for self-consumption or cogeneration.
(v) Machinery and equipment used primarily to produce a news publication whether
it is ultimately sold at retail or for resale or at no cost including but not limited to all
machinery and equipment used primarily in composing, creating, and other prepress
operations, electronic transmission of pages from prepress to press, pressroom operations,
and mailroom operations and assembly activities. The term "news publication" shall mean
any publication issued daily or regularly at average intervals not exceeding three months,
which contains reports of varied character, such as political, social, cultural, sports, moral,
religious, or subjects of general public interest, and advertising supplements and any other
printed matter ultimately distributed with or a part of the publications.
(b) Machinery and equipment shall not include any of the following:
(i) A building and its structural components, unless the building or structural
component is so closely related to the machinery and equipment that it houses or supports
that the building or structural component can be expected to be replaced when the machinery
and equipment are replaced.
(ii) Heating, ventilation, and air-conditioning systems, unless their installation is
necessary to meet the requirements of the manufacturing process, even though the system
may provide incidental comfort to employees or serve, to an insubstantial degree,
nonproduction activities.
(iii) Tangible personal property used to transport raw materials or manufactured
goods prior to the beginning of the manufacturing process or after the manufacturing process
is complete.
(iv) Tangible personal property used to store raw materials or manufactured goods
prior to the beginning of the manufacturing process or after the manufacturing process is
complete.
(2) "Manufacturer" means any of the following:
(a) A person whose principal activity is manufacturing, as defined in this Subsection,
and who is assigned by Louisiana Works a North American Industrial Classification System
code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing
Sectors 31-33, the information Sector 511110 as they existed in 2002, or industry code
423930 as a recyclable material merchant wholesaler engaged in manufacturing activities,
which must include shredding facilities, as determined by the secretary of the Department
of Revenue.
(b) A person whose principal activity is manufacturing and who is not required to
register with Louisiana Works for purposes of unemployment insurance, but who would be
assigned a North American Industrial Classification System code within the agricultural,
forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information
Sector 511110 as they existed in 2002, as determined by the Louisiana Department of
Revenue from federal income tax data, if he were required to register with Louisiana Works
for purposes of unemployment insurance.
(3) "Manufacturing" means putting raw materials through a series of steps that brings
about a change in their composition or physical nature in order to make a new and different
item of tangible personal property that will be sold to another. Manufacturing begins at the
point at which raw materials reach the first machine or piece of equipment involved in
changing the form of the material and ends at the point at which manufacturing has altered
the material to its completed form. Placing materials into containers, packages, or wrapping
in which they are sold to the ultimate consumer is part of this manufacturing process.
Manufacturing, for purposes of this Paragraph, does not include any of the following:
(a) Repackaging or redistributing.
(b) The cooking or preparing of food products by a retailer in the regular course of
retail trade.
(c) The storage of tangible personal property.
(d) The delivery of tangible personal property to or from the plant.
(e) The delivery of tangible personal property to or from storage within the plant.
(f) Actions such as sorting, packaging, or shrink wrapping the final material for ease
of transporting and shipping.
(4) "Manufacturing for agricultural purposes" means the production, processing, and
storing of food and fiber and the production, processing, and storing of timber.
(5) "Plant facility" means a facility, at one or more locations, in which
manufacturing, referred to in Sectors 11 and 31-33 of the North American Industrial
Classification system as of 2002, of a product of tangible personal property takes place.
(6) "Used directly" means used in the actual process of manufacturing or
manufacturing for agricultural purposes.
B. The following items shall be exempt from the sales and use tax imposed by the
state or a political subdivision whose boundaries are coterminous with the state:
(1) Machinery and equipment used by a manufacturer in a plant facility
predominately and directly in the actual manufacturing for agricultural purposes or the actual
manufacturing process of an item of tangible personal property, which is for ultimate sale to
another and not for internal use, at one or more fixed locations within Louisiana.
(2) Machinery and equipment purchased by a utility regulated by the Public Service
Commission or the council of the city of New Orleans. For the purposes of this Paragraph,
the term "utility" shall mean a person regulated by the Public Service Commission or the
council of the city of New Orleans who is assigned a North American Industry Classification
System Code 22111, Electric Power Generation, as it existed in 2002 and shall be considered
a "manufacturer" for purposes of this Section.
(3) Sales of electricity for chlor-alkali manufacturing processes.
C. The following items purchased by a person whose principal activity is
manufacturing and who is assigned an industry group designation by the United States
Census of 3211 through 3222 or 113310 pursuant to the North American Industry
Classification System of 2007 shall be exempt from sales and use taxes imposed by the state
or a political subdivision whose boundaries are coterminous with the state:
(1) Tangible personal property consumed in the manufacturing process, such as
fuses, belts, felts, wires, conveyor belts, lubricants, and motor oils.
(2) Repairs and maintenance of manufacturing machinery and equipment.
D. The lease or rental of machinery and equipment used by a manufacturer in a plant
facility predominately and directly in either of the following shall be exempt from the lease
or rental tax imposed by the state or a political subdivision whose boundaries are
coterminous with the state:
(1) The actual manufacturing process of an item of tangible personal property.
(2) The actual manufacturing for agricultural purposes, including but not limited to
rubber-tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, haybalers,
attachments and sprayers, clippers, cultivators, discs, plows, and spreaders, which is for
ultimate sale to another and not for internal use, at one or more fixed locations within
Louisiana.
E. A political subdivision may by ordinance or resolution provide for the exemptions
established in this Section. The ordinance or resolution adopted or approved by the political
subdivision shall provide for the adoption of all of the definitions, exemptions, and
limitations provided for in this Section.
F.(1) No person shall be entitled to purchase, use, lease, or rent machinery or
equipment as defined herein without payment of the sales and use tax before receiving a
certificate of exemption from the secretary of the Department of Revenue certifying that he
is a manufacturer as defined herein.
(2) The manufacturer's exemption certificate granted by the Department of Revenue
shall serve as a substitute for the sales tax exemption for certain farm equipment.
G. The secretary of the Department of Revenue may promulgate rules and
regulations in accordance with the Administrative Procedure Act as are necessary to
administer the exemptions provided for in this Section.
*Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.6** Exemptions; schools and educational materials {#sec-47-305.6 omnilex-key=us-la-statutes--rs-title-47--47:305.6}
The sales and use tax imposed by taxing authorities shall not apply to:
(1) The purchase, lease, or rental of educational materials or equipment used for
classroom instruction by approved parochial and private elementary and secondary schools
which comply with the court order from the Dodd Brumfield decision and Section 501(c)(3)
of the Internal Revenue Code, limited to books, workbooks, computers, computer software,
films, videos, and audio tapes.
(2) Tangible personal property sold by approved parochial and private elementary
and secondary schools which comply with the court order from the Dodd Brumfield decision
and Section 501(c)(3) of the Internal Revenue Code, or students, administrators, or teachers,
or other employees of the school, if the money from the sales, less reasonable and necessary
expenses associated with the sale, is used solely and exclusively to support the school or its
program or curricula. This exemption shall not be construed to allow tax-free sales to
students or their families by promoters or regular commercial dealers through the use of
schools, school faculty, or school facilities.
(3) The purchase of food items for school lunch or breakfast programs by nonpublic
elementary or secondary schools which participate in the National School Lunch and School
Breakfast programs or the purchase of food items by nonprofit corporations which serve
students in nonpublic elementary or secondary schools and which participate in the National
School Lunch and School Breakfast programs.
(4) The sale at retail of property in the regular course of business or the donation to
a school in the state which meets the definition provided in R.S. 17:236 or to a public or
recognized independent institution of higher education in the state of property previously
purchased for resale in the regular course of a business.
(5) The sale of admissions to athletic and entertainment events held for or by public,
parochial, and private elementary and secondary schools.
(6) The purchase, lease, or rental of items of tangible personal property or services
by a regionally accredited independent institution of higher education which is a member of
the Louisiana Association of Independent Colleges and Universities or by the Edward Via
College of Osteopathic Medicine if the purchase, lease, or rental is directly related to the
educational mission of the institution.
Added by Acts 1962, No. 226, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1,
eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384,
§§3, 4, eff. June 20, 2025.
NOTE: See Acts 2025, No. 384, regarding different applicabilities of Sections.
##### **§ 47:305.7** Exclusions and exemptions; intergovernmental; government {#sec-47-305.7 omnilex-key=us-la-statutes--rs-title-47--47:305.7}
A.(1)(a) This state, any parish, city and parish, municipality, district, or other
political subdivision thereof, or any agency, board, commission, or instrumentality of this
state or its political subdivisions shall be exempt from sales and use taxes imposed by any
taxing authority. Upon request by any political subdivision for an exemption identification
number, the Department of Revenue shall issue such number.
(b)(i) The exemption provided for in Subparagraph (a) of this Paragraph shall extend
to purchases made by general contractors or their subcontractors related to work performed
by such contractors pursuant to construction contracts for public projects for state and local
governments or to any agency, board, commission, or instrumentality of the state or its
political subdivisions.
(ii) Prior to claiming the exemption provided for in this Paragraph, the general
contractor or their subcontractor shall obtain a certificate of exemption from the secretary of
the Department of Revenue. The certificate of exemption shall be in a form and manner
prescribed by the secretary and shall include the job description, contract number, state or
local government entity identifying information, and valid dates or a date range for the
project. The general contractor or their subcontractor shall also provide a copy of the
construction contract when applying for a certificate of exemption from the department. A
local collector shall accept certificates of exemption properly issued by the secretary of the
Department of Revenue and completed by the general contractor or their subcontractors.
(c) Notwithstanding any law to the contrary, for purposes of state sales and use taxes,
the exemption provided for in this Paragraph shall not apply to purchases made with respect
to property owned by a public entity and leased to a private party as part of a payment in lieu
of taxes or other similar agreement executed after the effective date of this Subparagraph
unless the agreement is approved by the secretary of the Department of Revenue and the
secretary of Louisiana Economic Development.
(2) Any private nonprofit company that enters into a contract with a municipal
corporation, parish, sewerage, or water district to construct or operate a sewerage or
wastewater treatment facility shall be exempt from the same sales tax as the municipal
corporation, parish, sewerage, or water district.
B. The following items shall be excluded from the sales and use tax imposed by any
taxing authority:
(1) Sales of tangible personal property by the Military Department which occur on
an installation or other property owned or operated by the Military Department, including
thrift shops located on military installations.
(2) The lease or rental of property to be used in performance of a contract with the
United States Department of the Navy for construction or overhaul of U.S. Naval vessels.
(3) For purposes of the sales of services, an action performed pursuant to a contract
with the United States Department of the Navy for construction or overhaul of U.S. Naval
vessels.
(4) The sale of corporeal movable property which is intended for future sale to the
United States government or its agencies, when title to the property is transferred to the
United States government or its agencies prior to the incorporation of that property into a
final product.
(5) The sale or purchase of equipment used in firefighting by bona fide volunteer and
public fire departments.
C. The following items shall be exempt from the sales and use tax imposed by any
taxing authority:
(1) Eligible food items, as defined by the United States Department of Agriculture
regulations for the Supplemental Nutrition Assistance Program (SNAP), when the food items
are purchased with SNAP benefits.
(2) Eligible food items authorized for purchase under the Women, Infants, and
Children's (WIC) Program as administered by the Department of Children and Family
Services when the items are purchased with WIC Program benefits.
(3) The exemptions granted pursuant to this Subsection shall remain in effect as to
each program only until applicable federal law, rules, or regulations permit the levy and
collection of sales and use taxes on those exempted items without jeopardizing the
contribution of funds by the federal government to the program.
Added by Acts 1963, No. 124, §1. Amended by Acts 1964, No. 198, §1; H.C.R. No.
55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2,
eff. Dec. 4, 2024; Acts 2025, No. 384, §§3, 4, eff. June 20, 2025.
NOTE: See Acts 2025, No. 384, regarding different applicabilities of Sections.
##### **§ 47:305.8** Exclusion; funeral directing services {#sec-47-305.8 omnilex-key=us-la-statutes--rs-title-47--47:305.8}
A. The sales and use tax levied by taxing authorities shall not apply to funeral
directing services.
B. For purposes of this Section, "funeral directing services" means the operation of
a funeral home including but not limited to any service whatsoever connected with the
management of funerals, or the supervision of hearses or funeral cars, the cleaning or
dressing of dead human bodies for burial, and the performance or supervision of any service
or act connected with the management of funerals from time of death until the body or bodies
are delivered to the cemetery, crematorium, or other agent for the purpose of disposition.
Funeral directing services shall not mean or include the sale, lease, rental, or use of any
tangible personal property as those terms are defined in R.S. 47:301.
*Added by Acts 1964, No. 79, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.9** Exclusions and exemptions; motion picture film rental {#sec-47-305.9 omnilex-key=us-la-statutes--rs-title-47--47:305.9}
The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.
*Added by Acts 1964, No. 27, §1. H.C.R. No. 55, 1986 R.S.*
##### **§ 47:305.10** Exemptions; property purchased for first use outside the state {#sec-47-305.10 omnilex-key=us-la-statutes--rs-title-47--47:305.10}
A. There shall be no sales or use tax due upon the sale at retail or use of tangible
personal property, including diesel fuel, or digital products purchased within or imported into
Louisiana for first use exclusively beyond the territorial limits of Louisiana as specifically
provided hereinafter in this Section.
B. If the first use of tangible personal property purchased within or imported into
Louisiana for first use beyond the territorial limits of the state occurs in a state which
imposes a sales or use tax, the exemption provided herein shall apply only if:
(1) The purchaser is properly registered for sales and use tax purposes in the state of
use and regularly reports and pays sales and use tax in such other state; and
(2) The state in which the first use occurs grants on a reciprocal basis a similar
exemption on purchases within that state for use in Louisiana; and
(3) The purchaser obtains from the secretary of the Department of Revenue a
certificate authorizing him to make the nontaxable purchases authorized under this
Subsection; or
(4) The property is subject to registration as a motor boat subject to registration by
the state of Louisiana and such property is not registered for use in this state.
C.(1) If the first use of tangible personal property or digital products purchased
within or imported into Louisiana occurs offshore beyond the territorial limits of any state,
the exemption provided in this Section shall apply only if either of the following conditions
are met:
(a) The purchaser or importer has determined the location of the first use of the
tangible personal property or digital product at the time of its purchase and has notified the
vendor of that location.
(b) The purchaser or importer has not determined the intended offshore location of
first use at the time of purchase or importation, but has obtained from the secretary of the
Department of Revenue an "offshore registration number" authorizing him to claim the
exemption under the following conditions:
(i) The offshore registration number shall be issued only if the purchaser or importer
has shown, to the satisfaction of the secretary, that records, reports, and business practices
are sufficient to permit verification that tangible personal property or a digital product
purchased or imported tax-free pursuant to this Subsection is, in fact, being purchased or
imported for use offshore beyond the territorial limits of any state. In cases of purchases of
fungible goods, including vessel fuel and lubricants, the required records shall include
purchase invoices, vessel logs, fuel usage records, fuel transfer records, and other reports and
records that will enable the secretary to determine the amount of fungible goods consumed
within Louisiana so as to be subject to the sales and use tax, and the amount of fungible
goods delivered to or consumed at offshore locations beyond the territorial limits of the state,
so as not to be subject to the sales and use tax. For purposes of this Section, the term
"fungible goods" means goods of which any unit is unidentifiable and is, from its nature or
by mercantile custom, treated as the equivalent of any other unit and shall include crude
petroleum and its refined products.
(ii) The offshore registration number issued by the secretary pursuant to this
Subsection may be revoked by the secretary at any time if the purchaser or importer fails to
meet the conditions set herein, or if the secretary finds that the purchaser or importer is
consistently using the certificate to purchase or import tax-free tangible personal property or
digital products for first use in state.
(iii) If the offshore registration number is revoked, all tangible personal property or
digital products purchased or imported tax-free under this Paragraph and in the possession
of the purchaser or importer within this state shall be deemed taxable unless otherwise
exempt pursuant to the provisions of Subparagraph (a) of this Paragraph. If the provisions
of Subparagraph (a) of this Paragraph are not complied with, any subsequent purchase or
import of tangible personal property will be taxable, whether for instate or offshore use, until
the certificate and offshore number are reissued.
(iv) Whenever there is a conflict between a purchaser or importer and the secretary
as to whether an offshore registration number shall be issued, reissued, or revoked, it shall
be the responsibility of the purchaser or importer to show that he meets the conditions and
requirements provided in this Section for having and retaining the certificate and offshore
registration number.
(2) Except for purchases or importation of tangible personal property or digital
products in accordance with Subparagraphs (1)(a) and (b) of this Subsection, any purchase
or importation of property is taxable at the time of purchase or import unless otherwise
exempt.
D. If tangible personal property or digital products purchased or imported tax-free
pursuant to the provisions of this Section are subsequently used for any taxable purpose
within the state, use tax shall be paid by the purchaser or importer as of the time of its use
in this state. Storage of property purchased or imported tax-free pursuant to this Section
which is ultimately used in another state will be considered a "subsequent use for a taxable
purpose".
E. If tangible personal property or digital products purchased within or imported into
the state tax-free pursuant to the provisions of this Section are later returned to Louisiana for
use for a taxable purpose, the property shall be subject to the Louisiana use tax as of the time
it is brought into the state, subject to the credit provided in R.S. 47:303(A).
F. "Use for a taxable purpose" shall not include, for purposes of this Section,
transportation beyond the territorial limits of the state; transportation back into the state; and
repairing, modifying, further fabrication, and storing for first use offshore beyond the
territorial limits of any state. Storage and withdrawal from storage for first use offshore
beyond the territorial limits of any state is not a taxable use for purposes of this Section.
Charges for repairs in Louisiana to tangible personal property for use in offshore areas are
taxable, except those described in R.S. 47:305(H).
G. If fungible goods are purchased or imported tax-free for use or consumption at
locations both within Louisiana and offshore beyond the territorial limits of any state, under
the exemption certificate and offshore registration number provided for in this Section, only
that portion of the fungible goods delivered to a location offshore beyond the territorial limits
of any state and used or consumed at that location shall be exempt. For the purpose of this
Section, the term "fungible goods" means goods of which any unit is unidentifiable and is,
from its nature or by mercantile custom, treated as the equivalent of any other unit and shall
include crude petroleum and its refined products.
H. The secretary of the Department of Revenue shall promulgate rules and
regulations necessary for the implementation of this Section.
I. The exemptions from the state sales and use tax provided in this Section shall be
applicable to any sales and use tax levied by a local political subdivision or school board.
*Added by Acts 1964, No. 172, §1. Acts 1985, No. 631, §1, eff. July 16, 1985; H.C.R. No. 55, 1986 R.S.; Acts 1997, No. 658, §2; Acts 2005, No. 457, §1, eff. July 11, 2005; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.11** Exclusions and exemptions; contracts prior to and within ninety days of tax levy {#sec-47-305.11 omnilex-key=us-la-statutes--rs-title-47--47:305.11}
A. No new or additional sales or use tax shall be applicable to sales of materials or
services involved in lump sum, unit price, fixed fee, or guaranteed maximum price
construction contracts entered into and reduced to writing prior to the effective date of the
statute or ordinance levying same or to sales or services involved in such contracts entered
into and reduced to writing within ninety days thereafter, if such contracts involve
contractual obligations undertaken prior to such effective date and were computed and bid
on the basis of sales taxes at the rates effective and existing prior to such effective date.
B. This Section shall apply to sales and use taxes now or hereafter levied by the state
of Louisiana or by any parish, municipality or other political subdivision thereof, whether
such levy is under authority of general or special laws of the state or under powers granted
in local charters or under any other authority or grant of the power to levy and collect sales
or use taxes.
*Added by Acts 1970, No. 7, §1. H.C.R. No. 55, 1986 R.S.; Acts 2017, No. 209, §1, eff. June 14, 2017.*
##### **§ 47:305.12** Exemptions; software and digital products; business use; healthcare use {#sec-47-305.12 omnilex-key=us-la-statutes--rs-title-47--47:305.12}
A.(1) The sales and use tax imposed by taxing authorities shall not apply to computer
software or prewritten computer software access services, information services, or digital
products when all of the following conditions are met:
(a) The service or product is purchased or licensed exclusively for commercial
purposes.
(b) The service or product is used by the business directly in the production of goods
or services for sale to its customers.
(c) The goods or services produced and sold by the business are subject to sales and
use tax or to the insurance premium tax.
(2) The exemption provided in this Subsection shall not apply to computer software
or computer software access services not directly involved in the production of goods or
services for the customers of the business.
B. The use tax imposed by taxing authorities shall not apply to the use of digital
products that are created solely for the business needs of the person who created the digital
products and are not the type of digital products that are offered for sale.
C. Digital products, prewritten computer software access services, and information
services purchased and used by an FDIC-insured financial institution for storing,
transmitting, processing, or analyzing customer and account information, facilitating
transactions, account processes, investment processes, lending processes, security, and
compliance shall be exempt from sales and use tax imposed by taxing authorities. This
exemption shall also apply to an FDIC-insured financial institution's holding company,
subsidiaries, and affiliates, and to a service corporation wholly owned by one or more FDIC-insured financial institutions.
D. The sales and use tax imposed by taxing authorities shall not apply to computer
software or prewritten computer software access services, information services, or digital
products that are used by licensed healthcare facilities and providers for storing or
transmitting healthcare information or for the diagnosis or treatment of a medical condition.
E. The secretary of the Department of Revenue shall promulgate rules and regulations
for the implementation of the exemptions provided for in this Section. The secretary shall
begin the promulgation process prior to December 31, 2025.
*Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:305.13** Exemption; purchases by certain religious institutions {#sec-47-305.13 omnilex-key=us-la-statutes--rs-title-47--47:305.13}
A. The sales and use tax levied by any taxing authority shall not apply to purchases
of bibles, song books, or literature used for religious instruction classes by a church or
synagogue that is recognized by the United States Internal Revenue Service as entitled to
exemption under Section 501(c)(3) of the Internal Revenue Code.
B. The secretary of the Department of Revenue shall promulgate rules and
regulations defining the terms "church" and "synagogue" for purposes of this exemption.
The definitions shall be consistent with the criteria established by the U.S. Internal Revenue
Service in identifying organizations that qualify for church status for federal income tax
purposes.
C. No church or synagogue shall claim exemption from the state sales and use tax
or the sales and use tax levied by any political subdivision before having obtained a
certificate of authorization from the secretary of the Department of Revenue. The secretary
shall develop applications for such certificates. The certificates shall be issued without
charge to the institutions that qualify.
*Added by Acts 1971, No. 125, §1.; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.14** Exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; determination of tax exempt status {#sec-47-305.14 omnilex-key=us-la-statutes--rs-title-47--47:305.14}
A.(1) The sales and use taxes imposed by taxing authorities shall not apply to sales
of tangible personal property at, or admission charges for, outside gate admissions to, or
parking fees associated with, events sponsored by domestic, civic, educational, historical,
charitable, fraternal, or religious organizations, which are nonprofit, when the entire
proceeds, except for necessary expenses such as fees paid for guest speakers, chair and table
rentals, and food and beverage utility related items connected therewith, are used for
educational, charitable, religious, or historical restoration purposes, including the furtherance
of the civic, educational, historical, charitable, fraternal, or religious purpose of the
organization.
(2) The exemption provided in this Section shall not apply to any event intended to
yield a profit to the promoter or to any individual contracted to provide services or
equipment, or both, for the event.
(3) This Section shall not be construed to exempt any organization or activity from
the payment of sales or use taxes otherwise required by law to be made on purchases made
by these organizations.
(4) This Section shall not be construed to exempt regular commercial ventures of any
type such as bookstores, restaurants, gift shops, commercial flea markets, and similar
activities that are sponsored by organizations qualifying hereunder which are in competition
with retail merchants.
B. The sponsorship of any event by any organization applying for an exemption
pursuant to this Section must be genuine. Sponsorship shall not be considered genuine in
any case in which exemption from taxation is a major consideration leading to the
sponsorship.
C.(1) An annual exemption certificate shall be obtained from the secretary of the
Department of Revenue pursuant to regulations the secretary shall prescribe, in order for
nonprofit organizations to qualify for the exemption provided in this Section. Any event held
pursuant to the annual exemption certificate shall be subject to review for compliance with
the provisions of law and regulations governing this exemption.
(2) In the event the secretary of the Department of Revenue denies tax exempt status
pursuant to this Section, the organization may appeal the ruling to the Board of Tax Appeals,
which may overrule the secretary and grant tax exempt status if the Board of Tax Appeals
determines that the denial of tax exempt status by the collector of revenue was arbitrary,
capricious, or unreasonable.
(3) However, any organization that endorses any candidate for political office or
otherwise is involved in political activities shall not be eligible for the exemption provided
in this Section.
D. Notwithstanding any other provision of law to the contrary, the proper venue in
any proceeding to determine the tax exempt status pursuant to the provisions of this Section
shall be the parish in which the activity for which the tax exempt status is claimed took place,
or any parish in which the taxpayer has a corporate presence, to be determined at the
discretion of the taxpayer.
*Acts 2025, No. 384, §5, eff. June 20, 2025.*
##### **§ 47:305.15** Exclusions and exemptions; sales or purchases by individuals who are blind {#sec-47-305.15 omnilex-key=us-la-statutes--rs-title-47--47:305.15}
A. The sales and use taxes levied and the collection, reporting, and remittance thereof required by this Chapter shall not apply to sales or purchases made by blind persons in the conduct of a business which is exempt from license taxes by R.S. 23:3031 through 3033.
B. In addition, the sales and use taxes imposed by the state or by any political subdivision thereof shall not apply to any nonprofit organization which utilizes public funds for not less than seventy-five percent of its operational funding and which primarily operates to provide funding for and training to blind persons.
*Added by Acts 1973, No. 61, §1. H.C.R. No. 55, 1986 R.S.; Acts 1994, No. 26, §1; Acts 2010, No. 939, §9, eff. July 1, 2010.*
##### **§ 47:305.16** Exemption; purchases by certain nonprofit organizations {#sec-47-305.16 omnilex-key=us-la-statutes--rs-title-47--47:305.16}
A. Purchases by a nonprofit entity which sells donated goods and spends
seventy-five percent or more of its revenues on directly employing or training for
employment persons with disabilities or workplace disadvantages shall be exempt from sales
and use taxes levied by the state and any political subdivision whose boundaries are
coterminous with the state.
B. Each nonprofit entity electing to utilize the exemption provided for in this
Section shall apply annually for a one-year exemption certificate. The secretary of the
Department of Revenue shall promulgate rules and regulations in accordance with the
Administrative Procedure Act as are necessary to implement the provisions of this Section
including rules for the use of annual certificates and shall establish a form for nonprofit
entities to apply for this exemption.
*Added by Acts 1974, No. 593, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.17** Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat {#sec-47-305.17 omnilex-key=us-la-statutes--rs-title-47--47:305.17}
State sales taxes imposed by R.S. 47:302 and R.S. 47:321, as well as any sales taxes imposed by any parish, municipality, school board, or other political subdivision, within the state, shall not apply to or be imposed upon the income on receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this Section, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.
*Added by Acts 1975, No. 423, §1. H.C.R. No. 55, 1986 R.S.*
##### **§ 47:305.18** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.18 omnilex-key=us-la-statutes--rs-title-47--47:305.18}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.19** Exclusions and exemptions; leased vessels used in the production of minerals {#sec-47-305.19 omnilex-key=us-la-statutes--rs-title-47--47:305.19}
The taxes imposed by taxing authorities shall not apply to those vessels which are leased for use offshore beyond the territorial limits of this state for the production of oil, gas, sulphur, and other minerals or for the providing of services to those engaged in such production.
*Added by Acts 1975, No. 818, §1. Amended by Acts 1976, No. 553, §1, eff. Jan. 1, 1977; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:305.20** Exemptions; Louisiana commercial fishermen {#sec-47-305.20 omnilex-key=us-la-statutes--rs-title-47--47:305.20}
A. A Louisiana resident domiciled in Louisiana who possesses a valid Louisiana
commercial fishing license as may be necessary for commercial fishing ventures, including
but not limited to a vessel license issued pursuant to R.S. 56:304, and who is an owner of a
vessel operated primarily for the conduct of commercial fishing as a trade or business and
which the Department of Wildlife and Fisheries determines will be predominantly and
principally used for commercial fishing ventures and whose catch is for human consumption
shall be exempt from the sales, use, lease, and services taxes imposed by any taxing
authority. The exemption shall comport with the provisions of Subsection C of this Section.
Possession of a commercial fishing license issued by the Department of Wildlife and
Fisheries shall not be used as the sole determination that a vessel will be used predominantly
and principally for commercial fishing ventures.
B.(1) The Department of Revenue, after consulting with the Department of Wildlife
and Fisheries, shall immediately issue rules and regulations for the enforcement of these
provisions. Through its agents, it shall issue a certificate of exemption to those who have
demonstrated their qualification under the provisions of this Section. Except as provided in
Paragraph (2) of this Subsection, no such certificate shall be issued to any person who does
not present to the department a notarized statement that he derives or intends to derive his
primary source of income, which means not less than fifty percent, from commercial fishing.
(2) In lieu of a notarized statement, a person acting on his own behalf, with sufficient
personal identification and documentation, may execute a signed statement before an
authorized employee of the Department of Revenue.
(3) A separate certificate of exemption shall be issued for each vessel which the
applicant has demonstrated, to the satisfaction of the department, will be used principally and
predominantly for commercial fishing ventures. The certificate shall identify the vessel to
which the exemption shall be applicable. This certificate shall be made available without
charge to qualified applicants. Such certificates are not transferable and shall be presented
in order to obtain the exemption.
C. An owner who has obtained a certificate of exemption shall, with respect to the
vessel identified in the certificate for the harvesting or production of fish and other aquatic
life, including shrimp, oysters, and clams be exempt from the taxes described in Subsection
A of this Section, as follows:
(1) Taxes applied to the materials and supplies necessary for repairs to the vessel or
facility if they are purchased by the owner and later become a component part of the vessel.
(2) Taxes applied to materials and supplies purchased by the owner of the vessel
where the materials and supplies are loaded upon the vessel for use or consumption in the
maintenance and operation thereof for commercial fishing ventures. For purposes of this
Paragraph, it shall make no difference whether the vessel is engaged in interstate, foreign,
or intrastate commerce.
(3) Taxes applied to repair services performed upon the vessel. For the purposes of
this Paragraph, it shall make no difference whether the vessel is engaged in intrastate,
interstate, or foreign commerce.
(4) Taxes applied to the purchase of gasoline, diesel fuel, and lubricants for the
vessel.
D. Any person who would otherwise be entitled to a certificate of exemption, shall
be exempt from all taxes applied to the purchase of any vessel which the Department of
Revenue determines, in accordance with rules and regulations, will be used principally and
predominantly for commercial fishing ventures. This determination may be made prior to
the sale by the department at which time it shall issue to the applicant a certificate of
exemption. Where application is made prior to the purchase, the burden shall be on the
applicant to demonstrate that the vessel will be used principally and predominantly for
commercial fishing ventures. If application for a certificate of exemption is made after
purchase, a certificate of exemption shall issue and the Department of Revenue shall give a
rebate, out of funds made available therefor, for all taxes paid; but this shall take place only
where the applicant has demonstrated his and the vessel's qualifications under this Section.
E. When a commercial fisherman objects to a refusal of the Department of Revenue
to issue a certificate under this Section, he may appeal such ruling to the Board of Tax
Appeals, which may overrule the secretary and grant tax exempt status if there is a
determination that the denial was arbitrary, capricious, or unreasonable.
F. Any person who knowingly uses his certificate for a purpose other than that
authorized in this Section, and any person who knowingly participates in the obtaining of or
the misusing of the certificate, whether present or absent and whether they directly commit
the act constituting this offense, aid and abet in its commission, or directly or indirectly
counsel or procure another to commit the crime, shall be subject to a fine of not less than one
hundred dollars per offense nor more than one thousand dollars per offense, and
imprisonment without hard labor for not less than one day nor more than three months.
G. Repealed by Acts 2023, No. 62, §2.
*Acts 1975, No. 811, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1984, No. 866, §1; Acts 1984, No. 687, §1; H.C.R. 55, 1986 R.S.; Acts 1988, No. 239, §2; Acts 1990, No. 162, §1; Acts 1991, No. 896, §1; Acts 1996, No. 24, §1, eff. June 27, 1996; Acts 1997, No. 658, §2; Acts 2009, No. 446, §1, eff. July 1, 2009; Acts 2010, No. 1003, §1, eff. July 8, 2010; Acts 2023, No. 62, §§1, 2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.21** Exemption; sickle cell disease organizations {#sec-47-305.21 omnilex-key=us-la-statutes--rs-title-47--47:305.21}
A. The sale at retail, the rental or lease, the use, the consumption, the distribution, and
the storage for use or consumption in this state of each item or article of tangible personal
property, digital products, or any taxable service, by a nonprofit organization established
prior to 1975 which conducts a comprehensive program on sickle cell disease which includes
but is not limited to free education, free testing, free counseling, and free prescriptions,
transportation, and food packages for sickle cell patients shall be exempt from sales and use
taxes levied by any taxing authority.
B.(1) An exemption certificate shall be obtained from the secretary, in accordance
with regulations prescribed by him, in order for a nonprofit organization to qualify for the
exemption provided in this Section.
(2) If the secretary denies tax exempt status pursuant to this Section, the organization
may appeal the ruling to the Board of Tax Appeals which may overrule the secretary and
grant tax exempt status to the organization.
*Acts 2025, No. 384, §5, eff. June 20, 2025.*
##### **§ 47:305.22** Exemption; Habitat for Humanity {#sec-47-305.22 omnilex-key=us-la-statutes--rs-title-47--47:305.22}
The sale of construction materials to Habitat for Humanity affiliates shall be exempt
from sales and use taxes imposed by any taxing authority when the materials are used in
constructing new residential dwellings in this state.
*Acts 2025, No. 384, §5, eff. June 20, 2025.*
##### **§ 47:305.23** Sales and use tax exemption; boats {#sec-47-305.23 omnilex-key=us-la-statutes--rs-title-47--47:305.23}
A. Notwithstanding any other provision of law to the contrary, the state and local
sales and use taxes levied on boats registered in this state shall not exceed twenty thousand
dollars after application of the credits provided for in R.S. 47:303(A)(3) and 337.86, if the
tax is paid within ninety days of purchase. If the aggregate state and local sales and use tax
on a boat would have equaled an amount exceeding twenty thousand dollars, the actual tax
collected shall be divided equally between the applicable state and local taxing authorities.
B. Beginning July 1, 2030, and every five years thereafter, the amount provided for
in Subsection A of this Section shall be adjusted by an amount calculated by multiplying the
amount of the prior year's amount by the percentage increase in the Consumer Price Index
United States city average for all urban consumers (CPI-U), as reported by the United States
Department of Labor, Bureau of Labor Statistics, or its successor.
*Acts 2025, No. 384, §4, eff. June 20, 2025.*
##### **§ 47:305.24** Exemption; purchases by certain child advocacy organizations {#sec-47-305.24 omnilex-key=us-la-statutes--rs-title-47--47:305.24}
A. Purchases by Louisiana Alliance of Children's Advocacy Centers and purchases
by other nonprofit entities operating as child advocacy centers as provided for in Children's
Code Article 521, which are governed by a child advocacy board of directors and meet all
of the other requirements provided for in Chapter 2 of Title V of the Children's Code shall
be exempt from sales and use taxes levied by taxing authorities.
B. Louisiana Alliance of Children's Advocacy Centers and each child advocacy
center qualifying for the exemption provided for in this Section shall apply annually for a
one-year exemption certificate. The secretary of the Department of Revenue shall
promulgate rules and regulations in accordance with the Administrative Procedure Act as are
necessary to implement the provisions of this Section including rules for the use of annual
certificates and shall establish a form for nonprofit entities to apply for this exemption.
*Acts 2025, No. 494, §1, eff. July 1, 2025.*
##### **§ 47:305.25** Exemption; antique motor vehicles {#sec-47-305.25 omnilex-key=us-la-statutes--rs-title-47--47:305.25}
A. The sales and use tax levied by any taxing authority shall not apply to the
purchase of an antique motor vehicle as defined in Subsection B of this Section. The
exemption from local sales and use taxes established in this Section shall be granted
notwithstanding any other provision of law to the contrary.
B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor
vehicle which meets all of the following criteria:
(1) Was manufactured at least thirty-five years ago.
(2) Is not used for commercial purposes. For purposes of this Subsection, "used for
commercial purposes" shall not include use within this state in the production of a motion
picture.
(3) Is valued at ten thousand dollars or more.
C. Registration and licensing of an antique motor vehicle shall be subject to the fees
imposed by the provisions of R.S. 47:463.8(B).
*Acts 2025, No. 506, §1, eff. July 1, 2025.*
##### **§ 47:305.26** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.26 omnilex-key=us-la-statutes--rs-title-47--47:305.26}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.27** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-305.27 omnilex-key=us-la-statutes--rs-title-47--47:305.27}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:305.28** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.28 omnilex-key=us-la-statutes--rs-title-47--47:305.28}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.29** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-305.29 omnilex-key=us-la-statutes--rs-title-47--47:305.29}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:305.30** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.30 omnilex-key=us-la-statutes--rs-title-47--47:305.30}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.31** Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005. {#sec-47-305.31 omnilex-key=us-la-statutes--rs-title-47--47:305.31}
*Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.*
##### **§ 47:305.32** Repealed by Acts 1982, No. 44, §1. {#sec-47-305.32 omnilex-key=us-la-statutes--rs-title-47--47:305.32}
*Repealed by Acts 1982, No. 44, §1.*
##### **§ 47:305.33** Exclusions and exemptions; certain sales at cultural events {#sec-47-305.33 omnilex-key=us-la-statutes--rs-title-47--47:305.33}
A. The sales of tangible personal property at an event providing Louisiana heritage,
culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization
that is exempt from tax pursuant to Section 501(c)(3) of the Internal Revenue Code shall be
exempt from sales and use taxes levied by the state. The provisions of this Section shall
apply only to an event which transpires over a minimum of seven but not more than twelve
days and has a five-year annual average attendance of at least three hundred thousand over
the duration of the event. For purposes of determining the five-year annual average
attendance, the calculation shall include the total annual attendance for each of the five most
recent years. The provisions of this Subsection shall apply only to sales by the sponsor of the
event.
B. Admission charges for, outside gate admissions to, or parking fees associated with
an event providing Louisiana heritage, culture, crafts, art, food, and music which is
sponsored by a domestic nonprofit organization that is exempt from tax pursuant to Section
501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes levied by
the state. The provisions of this Subsection shall apply only to an event which transpires over
a minimum of seven but not more than twelve days and has a five-year annual average
attendance of at least three hundred thousand over the duration of the event. For purposes
of determining the five-year annual average attendance, the calculation shall include the total
annual attendance for each of the five most recent years. The provisions of this Subsection
shall apply only to admission charges for, outside gate admissions to, or parking fees
associated with an event when the charges and fees are payable to or for the benefit of the
sponsor of the event.
*Added by Acts 1981, No. 876, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:305.34** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-305.34 omnilex-key=us-la-statutes--rs-title-47--47:305.34}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:305.35** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-305.35 omnilex-key=us-la-statutes--rs-title-47--47:305.35}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:305.36** Exclusions and exemptions; motor vehicles {#sec-47-305.36 omnilex-key=us-la-statutes--rs-title-47--47:305.36}
A. The sales and use tax levied by any taxing authority shall not apply to the sale at
retail, the purchase, lease, or the importation of motor vehicles, trailers, or semitrailers as
defined by R.S. 47:451 that will be stored, used, or consumed in this state exclusively for
lease or rental, provided that the gross proceeds derived from the lease or rental of the
property not previously taxed shall be at reasonable market rates. If the secretary of the
Department of Revenue or a local taxing authority finds that any person who has purchased,
used, or imported motor vehicles, trailers, or semitrailers tax free under this Subsection has
subsequently leased or rented motor vehicles, trailers, or semitrailers in transactions not at
arms length at below market rates, the secretary shall presume that the person was not
entitled to claim the exemption provided herein, and the burden shall be on that person to
prove otherwise.
B. A person who has acquired or used property pursuant to this Section without
payment of the tax shall be construed to be in the business of leasing, renting, or selling such
property, whether or not the lessees have the right or obligation to purchase the tangible
personal property or will otherwise acquire title to the property at termination of the lease.
Therefore, a transaction entered into that is entitled lease, rental, lease-purchase, or similar
name which for purposes other than state sales taxation might be considered a conditional
sales contract or transaction in lieu of sale shall be deemed for state sales tax purposes to be
a taxable lease. The monthly or other periodic payments made pursuant to the agreement
shall be subject to the tax imposed by all taxing authorities. These persons shall not be
allowed to make an isolated or occasional non-retail sale of the property pursuant to R.S.
47:305(A).
C.(1) No person shall be entitled to purchase, use, or import motor vehicles, trailers,
or semitrailers under this Section without payment of the tax imposed by any taxing authority
before having received an exemption number or certificate from the secretary of the
Department of Revenue authorizing him to engage in the business of purchasing, using, or
importing motor vehicles.
(2) The exemption provided by this Section shall be available only to dealers who
have qualified with the Louisiana Motor Vehicle Commission and the Louisiana Used Motor
Vehicle and Parts Commission.
D. The secretary of the Department of Revenue shall promulgate rules and
regulations for carrying out the exemption provided by this Section. Any person not in
compliance with those rules and regulations shall not be entitled to the exemption.
E. Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.
*Added by Acts 1982, No. 415, §1. Acts 1984, No. 539, §1, eff. Sept. 1, 1984; Acts 1985, No. 847, §1, eff. July 23, 1985; H.C.R. No. 55, 1986 R.S.; Acts 1991, No. 495, §1, eff. July 15, 1991; Acts 1997, No. 658, §2; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2025, No. 384, §§3, 7, eff. June 20, 2025.*
##### **§ 47:305.37** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.37 omnilex-key=us-la-statutes--rs-title-47--47:305.37}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.38** Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities {#sec-47-305.38 omnilex-key=us-la-statutes--rs-title-47--47:305.38}
The sale at retail, the use, the consumption, the distribution, and the storage for use
or consumption in this state of each item or article of tangible personal property or digital
products by a sheltered workshop or a supported employment provider as defined in R.S.
39:1604.4 for persons with intellectual disabilities licensed by the Department of Children
and Family Services as a day developmental training center for persons with intellectual
disabilities shall not be subject to the sales and use taxes levied by the state or by any
political subdivision thereof.
*Added by Acts 1982, No. 242, §1. H.C.R. No. 55, 1986 R.S.; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:305.39** Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption {#sec-47-305.39 omnilex-key=us-la-statutes--rs-title-47--47:305.39}
Solely for purposes of the sales and use taxes levied by the state, such taxes imposed
by R.S. 47:302(A), 321(A), 321.1(A), and 331(A) shall not apply to direct consumer
purchases of butane, propane, or other liquefied petroleum gases for the private residential
purposes of cooking and heating.
*Added by Acts 1983, No. 654, §1, eff. July 1, 1984. Amended by Acts 1985, No. 622, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.40** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.40 omnilex-key=us-la-statutes--rs-title-47--47:305.40}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.41** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.41 omnilex-key=us-la-statutes--rs-title-47--47:305.41}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.42** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.42 omnilex-key=us-la-statutes--rs-title-47--47:305.42}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.43** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.43 omnilex-key=us-la-statutes--rs-title-47--47:305.43}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.44** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.44 omnilex-key=us-la-statutes--rs-title-47--47:305.44}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.45** Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock {#sec-47-305.45 omnilex-key=us-la-statutes--rs-title-47--47:305.45}
A. The sales, use, and lease tax imposed by the state of Louisiana under the provisions of R.S. 47:302(A) and (B), R.S. 47:321(A) and (B) and R.S. 47:331 shall not apply to:
(1) Hourly, daily, or periodic mileage or other charges referred to as "per diem or car hire" on freight cars and other rolling stock when such charges are paid by reason of the presence of freight cars and other rolling stock owned by another on the tracks of the taxpayer;
(2) Piggy-back trailers or containers when brought into or operated as piggy-back trailers or containers in this state; and
(3) Rolling stock, such as engines, switch engines, freight cars, and machinery owned, operated, or leased by a railroad or any other person, firm, or corporation.
B. The exemptions from the state sales, use, and lease tax provided in this Section shall be applicable to any sales, use, and lease tax levied by any local government subdivision or school board.
*Acts 1986, No. 476, §1, eff. July 1, 1986. H.C.R. No. 55, 1986 R.S.*
##### **§ 47:305.46** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.46 omnilex-key=us-la-statutes--rs-title-47--47:305.46}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.47** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.47 omnilex-key=us-la-statutes--rs-title-47--47:305.47}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.48** Exemption; automobiles owned by military personnel {#sec-47-305.48 omnilex-key=us-la-statutes--rs-title-47--47:305.48}
Solely for purposes of the sales and use taxes levied by the state, motor vehicles subject to the vehicle registration tax previously purchased in another state by active duty military personnel stationed in Louisiana, shall, at the time of transfer of registration, be exempt from such use tax imposed by this Chapter if a sales tax was imposed and collected upon the purchase of the motor vehicle by the state in which the vehicle was purchased and the purchaser was a resident or stationed in the state where the taxes were paid. The motor vehicle shall continue to be exempt from such use tax as long as the registered owner remains on active duty in any branch of the armed forces of the United States and is stationed in Louisiana.
*Acts 1989, No. 435, §1; Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:305.49** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.49 omnilex-key=us-la-statutes--rs-title-47--47:305.49}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.50** Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties {#sec-47-305.50 omnilex-key=us-la-statutes--rs-title-47--47:305.50}
A.(1) The sales and use tax imposed by the state of Louisiana or any of its local
political subdivisions shall not apply to trucks with a gross weight of twenty-six thousand
pounds or more and to trailers if such trucks and trailers are used at least eighty percent of
the time in interstate commerce and whose activities are subject to the jurisdiction of the
United States Department of Transportation. The determination of whether a truck is used
at least eighty percent of the time in interstate commerce shall be based solely on the actual
mileage of such truck; however, no truck shall have more than twenty percent Louisiana
intrastate miles.
(2)(a) The sales and use tax imposed by the state or any of its political subdivisions
shall not apply to the purchase, use, or lease of a qualifying truck or to the purchase, use, or
lease of a qualifying trailer purchased, imported, or leased, with or without a qualifying
truck, for use with a qualifying truck.
(b) For purposes of this Paragraph, a qualifying truck shall meet the following
requirements:
(i) Be registered in Louisiana as a Class 1 vehicle as defined in R.S. 47:462 and shall
have a registered gross weight as defined in R.S. 47:451 of at least eighty thousand pounds.
(ii) Be subject to the jurisdiction of the United States Department of Transportation.
(iii) Will be registered or is registered with apportioned plates through the
International Registration Plan or will be issued or is issued a special permit according to the
provisions of R.S. 32:387(J) from the Louisiana Department of Transportation and
Development. In cases of issuance of a special permit pursuant to the provisions of R.S.
32:387(J), the qualifying truck shall engage in no less than two hundred intermodal container
moves per year regardless of whether such moves require a special permit. In the year of
acquisition, sale, disposal, or destruction of the qualifying truck, the intermodal container
moves per year requirement shall be prorated for the portion of the year the qualifying truck
was owned, operated, or owned and operated by the taxpayer.
(c) For purposes of this Paragraph, a qualifying trailer shall be a trailer which is
subject to the jurisdiction of the United States Department of Transportation.
(3) The secretary shall promulgate rules and regulations in accordance with the
Administrative Procedure Act, subject to oversight by the House Ways and Means
Committee and the Senate Revenue and Fiscal Affairs Committee, to implement the
provisions of this Subsection, including rules and regulations providing for the
administration of audits, audit procedures, and the documents a taxpayer must retain in order
to document the tax exemption authorized by this Subsection.
(4) Notwithstanding the provisions of any other law to the contrary, prior to the
commencement of an audit or investigation for purposes of determining the correct amount
of the tax exemption, and prior to an examination or investigation of the place of business
and the books, records, papers, vouchers, accounts, and documents of any taxpayer, the
auditor shall submit written justification of such audit or investigation to the secretary of the
Department of Revenue. The secretary shall approve the scope of action of the department.
No audit or investigation shall proceed without approval by the secretary. However, there
shall be no approval from the secretary necessary for a political subdivision to audit,
examine, or investigate for the purpose of determining the correct amount of the tax
exemption.
(5) During a gubernatorially declared state of emergency, if the declared emergency
or related relief efforts of a taxpayer who is eligible for an exemption according to the
provisions of this Subsection undermines the ability of such taxpayer to comply with the
provisions of this Subsection, the secretary shall waive the requirements of this Subsection.
(6) For purposes of this Subsection, the terms "trucks" and "trailers" shall have the
meanings ascribed to the terms truck, trailer, road tractor, semitrailer, tandem truck, tractor,
and truck-tractor in R.S. 47:451.
B. The deputy secretary of public safety services of the Department of Public Safety
and Corrections may promulgate forms and rules in accordance with the Administrative
Procedure Act necessary to implement the provisions of this Section.
C.(1) The sales and use tax imposed by the state of Louisiana or any of its local
political subdivisions or statewide taxing authorities shall not apply to rail rolling stock sold
or leased in this state.
(2) The sales and use tax imposed by any taxing authority shall not apply to parts or
services used in the fabrication, modification, or repair of rail rolling stock.
D. The sales and use tax imposed by the state, its statewide taxing authorities, or any
of its political subdivisions shall not apply to the "sales price" or "cost price" of railroad ties
that a railroad purchases prior to long-term preservative treatment and installs into the
railroad's track system outside the taxing jurisdiction of the respective taxing authority,
whether it be the state, a statewide taxing authority, or a political subdivision.
E,F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
*Acts 1996, No. 8, §1, eff. July 1, 1996; Acts 1996, No. 36, §1, eff. July 1, 1996; Acts 1998, No. 41, §1, eff. June 30, 1998; Acts 2000, No. 27, §1, eff. June 30, 2000; Acts 2002, No. 2, §1, eff. June 30, 2002; Acts 2004, 1st Ex. Sess., No. 10, §1, eff. June 30, 2004; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts 2007, No. 209, §1, eff. June 29, 2007; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:305.51** Exemption; utilities used by steelworks and blast furnaces {#sec-47-305.51 omnilex-key=us-la-statutes--rs-title-47--47:305.51}
A. The sales and use tax imposed by the state of Louisiana or any of its political
subdivisions shall not apply to sales or purchases of utilities used by steelworks, blast
furnaces, coke ovens, or rolling mills with more than one hundred twenty-five full-time
employees, which are classified by Louisiana Works within Sector 331111 of the North
American Industry Classification System as it existed in 2002. However, this exemption
shall not apply to utilities used in and around the production of coke in oil refineries and the
use of coke in oil refineries and other chemical processes.
B. For purposes of this exemption, the term "utilities" shall mean sales of steam,
water, electric power or energy, and natural gas.
*Acts 1998, No. 28, §2; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 443, §1, eff. July 1, 2009.*
##### **§ 47:305.52** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.52 omnilex-key=us-la-statutes--rs-title-47--47:305.52}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.53** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.53 omnilex-key=us-la-statutes--rs-title-47--47:305.53}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.54** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.54 omnilex-key=us-la-statutes--rs-title-47--47:305.54}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.55** Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2. {#sec-47-305.55 omnilex-key=us-la-statutes--rs-title-47--47:305.55}
##### **§ 47:305.56** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.56 omnilex-key=us-la-statutes--rs-title-47--47:305.56}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.57** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.57 omnilex-key=us-la-statutes--rs-title-47--47:305.57}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.58** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.58 omnilex-key=us-la-statutes--rs-title-47--47:305.58}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.59** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.59 omnilex-key=us-la-statutes--rs-title-47--47:305.59}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.60** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.60 omnilex-key=us-la-statutes--rs-title-47--47:305.60}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.61** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.61 omnilex-key=us-la-statutes--rs-title-47--47:305.61}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.62** Exemption; Annual Louisiana Second Amendment Weekend Holiday {#sec-47-305.62 omnilex-key=us-la-statutes--rs-title-47--47:305.62}
A. This Act shall be known as the Annual Louisiana Second Amendment Weekend
Holiday Act.
B.(1) Notwithstanding any other provisions of law to the contrary, the sales and use
tax levied by the state of Louisiana and its political subdivisions shall not apply to the sales
price or cost price of any consumer purchases of firearms, ammunition, and hunting supplies
that occur each calendar year on the first consecutive Friday through Sunday of September.
(2) For purposes of this Section,"consumer purchases" shall mean purchases by
individuals of firearms, ammunition, and hunting supplies not for business purposes.
Consumer purchases shall not include the purchase of animals for the use of hunting.
(3) For the purposes of this Section, "hunting supplies" shall mean purchases of any
tangible personal property for the use of hunting, including but not limited to archery,
pirogues, accessories, apparel, shoes, bags, binoculars, tools, firearm and archery cases,
firearm and archery accessories, range finders, knives, decoys, treestands, blinds, chairs,
optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear.
Hunting supplies shall not include the purchase of animal feed, float tubes, off-road vehicles
such as ATVs, or vessels such as airboats.
(4) For purposes of this Section, "firearms" shall mean a shotgun, rifle, pistol,
revolver, or other handgun.
C. This provision will apply if and only if during the time period provided for in
Paragraph (B)(1) of this Section, one of the following occurs:
(1) Title to or possession of firearms, ammunition and hunting supplies are
transferred from a selling dealer to a purchaser.
(2) A customer selects an eligible item from the selling dealer's inventory for
layaway that is physically set aside in the selling dealer's inventory for future delivery to that
customer.
(3) The customer makes final payment and withdraws an item from layaway that
might have been placed before the time period provided for in Paragraph (B)(1) of this
Section.
(4) The customer orders and pays for an eligible item and the selling dealer accepts
the order for immediate shipment, even if delivery is made after the time period provided for
in Paragraph (B)(1) of this Section, provided that the customer has not requested delayed
shipment.
D. Eligible items that customers purchase during the time period provided for in
Paragraph (B)(1) of this Section with "rain checks" will qualify for exemption, regardless of
when the "rain checks" were issued. However, issuance of "rain checks" during the
exemption period will not qualify items for exemption if the otherwise eligible items are
actually purchased after the time period provided for in Paragraph (B)(1) of this Section.
E.(1) When a customer purchases an eligible item during the time period provided
for in Paragraph (B)(1) of this Section and exchanges the item without additional cash
consideration after such time period for an essentially identical item of different size, caliber,
color, or other feature, no additional tax is due.
(2) When a customer after the time period provided for in Paragraph (B)(1) of this
Section, returns an eligible item that was purchased during such time period and receives
credit on the purchase of a different item, the appropriate sales tax is due on the purchase of
the new item.
F. For a sixty-day period after the time period provided for in Paragraph (B)(1) of
this Section, when a customer returns an item that would qualify for an exemption, no credit
or refunds of sales tax shall be given unless the customer provides a receipt or invoice that
shows that the sales tax was paid, or the retailer has sufficient documentation that shows that
the tax was paid on the specific item. This sixty-day period is not intended to change a
dealer's policy concerning the time period during which returns will be accepted.
*Acts 2009, No. 453, §1, eff. July 9, 2009; Acts 2023, No. 288, §1, eff. July 1, 2023.*
##### **§ 47:305.63** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.63 omnilex-key=us-la-statutes--rs-title-47--47:305.63}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.64** Exemption; qualifying radiation therapy treatment centers {#sec-47-305.64 omnilex-key=us-la-statutes--rs-title-47--47:305.64}
A.(1) The sales and use tax imposed by any taxing authority shall not apply to the
amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or
repair of capital equipment and the purchase, lease, or repair of software used to operate
capital equipment.
(2) For purposes of this Section, the following words shall have the following
meanings unless the context clearly indicates otherwise:
(a) "Capital equipment" shall mean tangible personal property eligible for
depreciation for federal income tax purposes that is used in the diagnosis or treatment of
cancer patients. Capital equipment shall include but shall not be limited to linear
accelerators, PET/CT scanners, imaging devices, and software necessary to operate capital
equipment. In the case of the Biomedical Research Foundation in Shreveport, "capital
equipment" shall mean a PET/CT scanner and related equipment for medical diagnosis and
installation of the same.
(b) "Qualifying radiation therapy center" shall mean all of the following:
(i) A radiation therapy center which is also a nonprofit organization which maintains
a joint accreditation with a state university by the Commission on Accreditation of Medical
Physics Education Programs, Inc. (CAMPEP) for a graduate medical physics program and
which provides facilities and personnel for use for a joint CAMPEP-accredited graduate
medical physics program for research, teaching, and clinical training for graduate students.
(ii) The Biomedical Research Foundation in Shreveport, Louisiana.
(iii) A radiation therapy facility which, no later than August 1, 2011, employs six or
more medical physicists to provide radiation therapy treatment services.
(iv) The Willis-Knighton Health System in Shreveport, Louisiana.
B. An exemption certificate shall be obtained from the secretary of the Department
of Revenue in order for a radiation therapy center to qualify for the exemption provided for
in this Section.
*Acts 2025, No. 384, §5, eff. June 20, 2025.*
##### **§ 47:305.65** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.65 omnilex-key=us-la-statutes--rs-title-47--47:305.65}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.66** Exemption; parish councils on aging {#sec-47-305.66 omnilex-key=us-la-statutes--rs-title-47--47:305.66}
A. The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.
B. "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office.
C. The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.
*Acts 2011, No. 53, §1, eff. Oct. 1, 2011.*
##### **§ 47:305.67** Exemption; breastfeeding items {#sec-47-305.67 omnilex-key=us-la-statutes--rs-title-47--47:305.67}
The sales and use tax imposed by the state of Louisiana shall not apply to the purchase of breastfeeding items. For purposes of this Section, breastfeeding items shall include breastpumps and accessories, replacement parts, storage bags and accessories, and nursing bras.
*Acts 2011, No. 331, §1, eff. Oct. 1, 2011.*
##### **§ 47:305.68** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.68 omnilex-key=us-la-statutes--rs-title-47--47:305.68}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.69** Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019. {#sec-47-305.69 omnilex-key=us-la-statutes--rs-title-47--47:305.69}
*Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.*
##### **§ 47:305.70** Exemption; sale of toys to certain nonprofit organization {#sec-47-305.70 omnilex-key=us-la-statutes--rs-title-47--47:305.70}
A. The sale of toys to a nonprofit organization exempt from federal taxation pursuant
to Section 501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes
imposed or levied by the state or any political subdivision of the state if the sole purpose of
the purchasing organization is to donate toys to minors and the toys are, in fact, donated.
B. The exemption provided for in Subsection A of this Section shall not apply if the
donation is intended to ultimately yield a profit to a promoter of the organization or to any
individual contracted to provide services or equipment, or both, to the organization.
C. Each nonprofit organization electing to utilize the exemption provided for in this
Section shall apply annually for a one-year exemption certificate. The secretary of the
Department of Revenue shall promulgate rules and regulations in accordance with the
Administrative Procedure Act as are necessary to implement the provisions of this Section
including rules for the use of annual certificates and shall establish a form for nonprofit
organization to apply for this exemption.
*Acts 2011, No. 387, §1, eff. July 1, 2012; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:305.71** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.71 omnilex-key=us-la-statutes--rs-title-47--47:305.71}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.72** Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities {#sec-47-305.72 omnilex-key=us-la-statutes--rs-title-47--47:305.72}
A. The sales and use tax imposed by the state of Louisiana and its political
subdivisions whose boundaries are coterminous with the state shall apply to the purchase of
a motor vehicle by an individual that has been or will be modified for operation by, or for the
transportation of, a person who is permanently orthopedically disabled at the time of
purchase, and which is primarily driven by or used for the transportation of such person.
However, the purchaser of the motor vehicle shall be eligible for a rebate of state sales and
use taxes paid in accordance with the provisions of this Section. The rebate authorized
pursuant to the provisions of this Section shall apply to purchases made by an individual or
entity on behalf of an individual including purchases made by a curator, estate, trust, or tutor.
The modifications shall be made in accordance with a prescription or letter issued for the
person by a physician, a licensed chiropractor, or a driver rehabilitation specialist licensed
by the state.
(1) For purposes of this Section, the term "motor vehicle" shall not include vehicles
purchased for resale or lease, or vehicles used for non-personal, business, or commercial
purposes, including ambulances, travel trailers, or other vehicles not designed to transport
people.
(2) For purposes of this Section, the term "orthopedically disabled" shall mean a
person who has permanent, limited movement of body extremities and loss of physical
functions. The physical impairment shall be of such a nature that the person is either unable
to operate or be transported in a reasonable manner in a motor vehicle that has not been
specially modified.
B.(1) Modifications of a vehicle for operation by a person with an orthopedic
disability shall include but not be limited to altering the conventional brake, acceleration, or
steering systems to facilitate the operation of the vehicle by a person with an orthopedic
disability, and the installation of items such as a wheelchair lift, hoist, or attached ramp to
allow a person with an orthopedic disability to enter the motor vehicle.
(2) Modifications of a vehicle for the purpose of transporting a person with an
orthopedic disability shall include installation of items such as a wheelchair lift, hoist,
attached ramp, wheelchair hold-down clamps, or special seat restraints other than
conventional seat belts to allow for the transportation of a person with an orthopedic
disability in a reasonable manner.
C. For purchases eligible for a rebate provided for in this Section made on or after
January 1, 2025, the purchaser shall also be eligible for a rebate of sales and use taxes
imposed by political subdivisions.
D.(1) The rebate authorized by this Section shall entitle the purchaser to a rebate of
the sales and use tax paid on the vehicle which may be claimed only after the vehicle
modifications have been completed.
(2) A purchaser who requests a rebate shall submit the prescription requiring the
vehicle modifications for which a rebate is requested or a letter from a physician,
chiropractor, or driver rehabilitation specialist describing the orthopedic disability which
requires the vehicle modifications. The secretary of the Department of Revenue and the local
taxing authority may additionally require a rebate applicant to provide documentation
evidencing the purchase and modification of the vehicle. At the request of the Louisiana
Department of Revenue or a local taxing authority, the Department of Health shall review
and provide guidance as to any rebate claimed.
E.(1) To claim the rebate of state sales and use tax, the purchaser shall request a
rebate in the form and manner prescribed by rule promulgated by the secretary of the
Department of Revenue. The secretary shall pay rebates of state sales and use tax from the
taxes collected pursuant to this Chapter.
(2) The secretary of the Department of Revenue may promulgate rules and
regulations in accordance with the Administrative Procedure Act as are necessary to
implement the provisions of this Section, including rules to provide for the form and manner
for claiming a rebate.
F. Requests for the rebate of local sales and use taxes pursuant to the provisions of
this Section shall be processed by the appropriate local taxing authority. A purchaser shall
claim a local rebate using the form and in the manner required by the local taxing authority.
The Louisiana Uniform Local Sales Tax Board may promulgate rules and regulations in
accordance with the Administrative Procedure Act as are necessary to implement the
provisions of this Section.
Acts 2019, No. 419, §1, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff.
Dec. 4, 2024.
NOTE: Acts 2019, No. 419, shall be known as the Angela Downs Act.
##### **§ 47:305.73** Exemptions; data center facility equipment {#sec-47-305.73 omnilex-key=us-la-statutes--rs-title-47--47:305.73}
A. As used in this Section, the following terms shall have the meanings ascribed to
them in this Subsection unless the context clearly indicates otherwise:
(1) "Approved data center facility" means a data center facility that is located in
Louisiana and certified by Louisiana Economic Development.
(2) "Data center" and "data center facility" mean a facility, campus of facilities, or
interconnected facilities located within Louisiana which has a primary business purpose of
processing, storage, retrieval, or communication of data and was developed to power, cool,
secure, or connect its own equipment or the equipment of its customers.
(3)(a) "Data center equipment" means equipment or software purchased or leased for
the processing, storage, retrieval, or communication of data including all of the following:
(i) Servers, routers, connections, and other enabling machinery, equipment, software,
and hardware, regardless of whether the property is affixed to or incorporated into
immovable property used in the processing, storage, retrieval, or communication of data.
(ii) Equipment used in the operation of computer equipment or software, including
component parts, refreshments, replacements, and upgrades, regardless of whether the
property is affixed to or incorporated into immovable property.
(iii) Equipment necessary for the transformation, generation, distribution, or
management of electricity required to operate computer server equipment, including
substations, generators, uninterruptible energy equipment, fuel piping and storage, cabling,
duct banks, switches, switchboards, batteries, testing equipment, and backup generators.
(iv) Equipment necessary to cool and maintain a controlled environment for the
operation of computer servers and the data center, including chillers, refrigerant piping, fuel
piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air
handling units, indoor direct exchange units, fans, ducting, and filters.
(v) Water conservation systems, including facilities or equipment designed to collect,
conserve, and reuse water.
(vi) Computer server equipment, including chassis, networking equipment, switches,
racks, fiber optic and copper cabling, trays, and conduit.
(vii) Monitoring equipment and security systems.
(viii) Conduits, ducting, and fiber-optic and copper cabling, including any such items
that are located outside of the data center but within Louisiana, directly related to connecting
one or more distributed approved data center locations.
(ix) Equipment, materials, and services necessary for the development, acquisition,
construction, expansion, and renovation of a qualified data center, including but not limited
to construction and building materials, site characterization and assessment services,
engineering services, and design services used directly and exclusively in a qualified data
center.
(x) Modular data centers and pre-assembled components used in the manufacturing
of such centers.
(xi) Pre-assembled components of any item listed in this Subparagraph.
(b) The term "data center equipment" shall not mean office equipment or supplies,
equipment or supplies used primarily in sales activities or transportation activities, tangible
personal property not listed in Subparagraph (a) of this Paragraph that is incorporated into
immovable property, and tangible personal property that is rented or leased for a term of one
year or less.
(4) "Department" means the Department of Revenue.
(5),(6) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B.(1)(a) Subject to the limitation provided in Subparagraph (b) of this Paragraph,
Louisiana state and local sales and use taxes shall not apply to eligible data center equipment
purchased by and expenditures of an approved data center facility for the development,
acquisition, construction, lease, repair, refurbishment, expansion, and renovation of a
qualified data center, including but not limited to costs of construction and building
materials, site characterization and assessment, engineering, design, and labor and
installation services used directly and exclusively in a qualified data center.
(b) Only purchases made on or after July 1, 2024, shall be eligible for the exemption
authorized in this Subsection.
(2) To be certified as an approved data center by Louisiana Economic Development,
the data center facility operator shall provide a sworn attestation that the project will create
a minimum of fifty new direct, permanent jobs in Louisiana and intends to expend at least
two hundred million dollars in new capital investment in Louisiana on or after July 1, 2024,
and before July 1, 2029. An approved data center shall be issued a Direct Payment Number
in accordance with the applicable provisions of R.S. 47:303.1.
(3)(a) A facility that has been certified as an approved data center facility shall enter
into an agreement with Louisiana Economic Development that comports with the
requirements of this Paragraph.
(b) The agreement shall provide a term of exemption eligibility, an initial term of
twenty years, a list of all eligible recipients of the exemption, language that authorizes the
state to terminate the agreement and language that authorizes the state and local taxing
authority to assess and collect any sales and use taxes due if the data center facility fails to
fulfill, or Louisiana Economic Development determines that the facility will be unable to
fulfill, its statutory and contractual obligations.
(c) Upon the expiration of the initial term of the agreement, Louisiana Economic
Development may renew the agreement for an additional ten years.
(d) Louisiana Economic Development may include in the agreement any additional
conditions that it deems appropriate.
(4) The department may utilize any collection remedy authorized by Chapter 18 of
this Subtitle based on termination of the agreement with Louisiana Economic Development
or a determination that a purchase did not qualify for the exemption.
C. Any overpayment resulting from an approved data center's payment of sales and
use tax on exempt purchases or expenditures shall not be entitled to interest on refunds
provided for in R.S. 47:337.80 or 1624.
D. The department and the Louisiana Uniform Local Sales Tax Board, respectively,
may promulgate rules and regulations in accordance with the Administrative Procedure Act
as necessary for the implementation of this Section.
E,F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
*Acts 2020 1st Ex. Sess., No. 35, §1, eff. July 1, 2020; Acts 2024, No. 730, §1, eff. July 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024.*
##### **§ 47:305.74** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.74 omnilex-key=us-la-statutes--rs-title-47--47:305.74}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.75** Exemptions; feminine hygiene products and diapers {#sec-47-305.75 omnilex-key=us-la-statutes--rs-title-47--47:305.75}
A. The sales and use tax imposed by any taxing authority shall not apply to the
purchase of feminine hygiene products, diapers, or both for individual personal use.
B. For the purposes of this Section:
(1) "Diaper" means any absorbent diaper or undergarment used for incontinence in
adults and any absorbent diaper or undergarment designed to be worn by a child who cannot
yet control bladder or bowel movements.
(2) "Feminine hygiene product" means tampons, menstrual pads, sanitary napkins,
panty liners, menstrual sponges, and menstrual cups, including disposable and washable
versions of these items.
*Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:305.76** Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions {#sec-47-305.76 omnilex-key=us-la-statutes--rs-title-47--47:305.76}
A. The tax imposed by the political subdivisions of the state shall not apply to the
procurement and administration of prescription drugs used exclusively by the patient in his
medical treatment when administered exclusively to the patient by a physician, nurse, or
other health care professional by infusion, topical system, or injection in a medical clinic
where patients are not regularly kept as bed patients for twenty-four hours or more. For
purposes of this Section, the term "medical clinic" shall mean a facility used for the reception
and care of persons who are sick, wounded, or infirm and used for the treatment of the
diseases and conditions set forth in Subsection B of this Section or an outpatient facility
licensed to administer drugs for the treatment of the diseases and conditions set forth in
Subsection B of this Section.
B. The exemption provided for in Subsection A of this Section shall apply only to
prescription drugs that are prescribed for the treatment of the following diseases and
conditions:
(1) Rheumatoid arthritis.
(2) Psoriatic arthritis.
(3) Lupus.
(4) Chronic gout.
(5) Osteoporosis.
(6) Multiple sclerosis.
(7) Myasthenia gravis.
(8) Amyotrophic lateral sclerosis.
(9) Chronic inflammatory demyelinating polyneuropathy.
(10) Ulcerative colitis.
(11) Crohn's disease.
(12) Anemia.
(13) Chronic or severe asthma.
(14) Common variable immune deficiency.
(15) Primary immune disorder.
(16) Human immunodeficiency virus.
(17) COVID-19.
(18) Sickle cell disease.
(19) Spinal muscular atrophy.
(20) Sjogren's syndrome.
(21) Huntington's disease.
(22) Rett syndrome.
(23) Ankylosing spondylitis.
(24) Cancer.
(25) Alzheimer's disease and dementia.
(26) Migraine.
(27) Acute bacterial skin and skin structure infection.
(28) Hypercholesterolemia.
(29) Plaque psoriasis.
(30) Thyroid eye disease.
(31) Polyneuropathy of hereditary transthyretin mediated amyloidosis.
(32) Neuromyelitis optica spectrum disorder.
(33) Alpha-1 antitrypsin deficiency.
(34) Gaucher's disease.
(35) Fabry disease.
(36) Pompe's disease.
(37) Porphyria.
(38) Paroxysmal nocturnal hemoglobinuria.
(39) Wet and dry age-related macular degeneration.
(40) Diabetic macular edema.
(41) Diabetic retinopathy.
(42) Retinal vein occlusion.
(43) Glaucoma.
(44) Ocular hypertension.
(45) Mucopolysaccharidosis type I (MPS I).
(46) Granulomatosis with polyangiitis.
(47) Neuropathic pain.
(48) Cataracts.
(49) Ocular inflammation and pain following ophthalmic surgery.
*Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No. 79, §1, eff. July 1, 2022; Acts 2023, No. 382, §1, eff. July 1, 2023; Acts 2024, No. 76, §1, eff. July 1, 2024.*
##### **§ 47:305.77** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.77 omnilex-key=us-la-statutes--rs-title-47--47:305.77}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.78** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.78 omnilex-key=us-la-statutes--rs-title-47--47:305.78}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.79** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.79 omnilex-key=us-la-statutes--rs-title-47--47:305.79}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.80** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-305.80 omnilex-key=us-la-statutes--rs-title-47--47:305.80}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:305.81** Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities {#sec-47-305.81 omnilex-key=us-la-statutes--rs-title-47--47:305.81}
A. Critical minerals are essential for various industries, including energy, defense,
and technology. To ensure energy independence for the United States, a diversified approach,
including supply chain diversification, is also critical. To this end, it is recognized as
essential to the continued growth and development of the critical energy resources of the
state and to the continued prosperity of the people of the state that lithium recovery projects
be encouraged. With global demand for lithium expected to quadruple by 2030, it is also
recognized that lithium recovery will benefit the citizens of the state by encouraging energy
independence and reducing the reliance on foreign imports of lithium for use in the
production of batteries and other items. It is the purpose of this Section to provide an
economic incentive to companies to allow them to invest in lithium recovery projects in
Louisiana to enhance Louisiana's lithium production to the ultimate benefit of this state and
the United States.
B. In order to accomplish the purposes set forth in Subsection A of this Section, there
shall be allowed a rebate for the state sales tax paid by any company evaluating, developing,
or engaged in production from a qualified lithium recovery project for all equipment,
machinery, materials, improvements, and other items purchased and used in Louisiana in
connection with the development, production, operation, storage, processing, or
transportation of lithium or lithium refined products in connection with a qualified lithium
recovery project.
C. The amount of the rebate shall be equal to the amount of state sales tax actually
paid by the applicant in connection with the purchase in Louisiana of equipment, machinery,
materials, improvements, and other items for use in Louisiana in connection with the
development, production, operation, storage, processing, or transportation of lithium or
lithium refined products in connection with a qualified lithium recovery project including but
not limited to those purchased in connection with the initial development of the project; the
drilling of all production, injection, and appraisal wells used in connection with the project;
the operation of the project; the production of brine in connection with the project; the
extraction of lithium from the brine; the reinjection of the brine; any further processing of
the extracted lithium; any storage or transportation in connection with the project; and any
other equipment, machinery, materials, improvements, and other items purchased in
connection with the qualified lithium recovery project.
D. For purposes of this Section, a "qualified lithium recovery project" is defined as
a lithium recovery and processing project that is or will be developed, constructed, and
operated in Louisiana and that is or will be conducted in accordance with sound engineering
principles as used in the industry, which includes the production of brine and separating the
lithium from the brine, employing direct lithium extraction or any other processes or
technology.
E. An applicant who is claiming the rebate shall apply to the secretary of the
Department of Revenue for the rebate in a manner and on a form prescribed by the secretary.
To claim the rebate, the applicant shall submit proof of the actual state sales tax paid in
connection with qualified purchases under Subsection C of this Section and any other
documentation required by administrative rule.
F. The secretary of the Department of Revenue shall verify each applicant's eligibility
for the rebate and shall certify the list of eligible applicants and approved rebate amounts.
G. The secretary of the Department of Revenue may promulgate rules in accordance
with the Administrative Procedure Act as are necessary to implement the provisions of this
Section, including rules related to the recapture of the rebate if an applicant is subsequently
determined to be ineligible for the rebate. The recapture of a rebate shall be an obligation to
be collected and accounted for in the same manner as if it were a tax due to the secretary.
H. The total amount of tax rebates granted by the department for the life of the
program shall not exceed one hundred thousand dollars.
I. A taxpayer shall not receive any other incentive for any expenditures for which the
taxpayer has received a tax rebate pursuant to this Section.
J. The state sales tax rebate provided in this Section shall terminate on December 31,
2025.
*Acts 2024, No. 327, §1, eff. May 28, 2024.*
##### **§ 47:306** Returns and payment of tax; penalty for absorption {#sec-47-306 omnilex-key=us-la-statutes--rs-title-47--47:306}
A. General provisions. (1)(a) Except as hereafter provided, the taxes levied
hereunder shall be due and shall be payable monthly. For the purpose of ascertaining the
amount of tax payable, all dealers shall transmit, on or before the twentieth day of the month
following the month in which this tax becomes effective, to the secretary of revenue, upon
forms prescribed, prepared, and furnished by him, returns showing the gross sales, purchases,
gross proceeds from lease or rental, gross payments for lease or rental, gross proceeds
derived from sales of services, or gross payments for services, as the case may be, arising
from all taxable transactions during the preceding calendar month. Thereafter, like returns
shall be prepared and transmitted to the secretary by all dealers on or before the twentieth day
of each month for the preceding calendar month. These returns shall show any further
information the secretary may require to enable him to correctly compute and collect the tax
levied. Every dealer, at the time of making the return required hereunder, shall compute and
remit to the secretary the required tax due for the preceding calendar month, and failure to
so remit such tax shall cause said tax to become delinquent.
(b) However, whenever the taxes due hereunder from a dealer average less than five
hundred dollars per month, the taxes hereunder shall be due and payable quarterly by the
dealer, and the return required from the dealer for the quarter shall be filed on or before the
twentieth day of the first month of the next succeeding quarter. The secretary shall provide
by regulation for the period and method of determining, under this proviso, the average taxes
due from a dealer. Any dealer who is required to file his sales tax return on a quarterly basis,
as provided above, may file his returns and pay the tax on a monthly basis after first having
received written approval from the secretary to do so. Application to file monthly must be
furnished to the secretary in writing and will set forth complete justification for the shorter
reporting period.
(c) Whenever the taxes due to the state or any single tax collector are from the state
acting as a dealer through any department, agency, board, commission, or other state entity,
the taxes shall be due and payable annually, and the return shall be filed and tax paid on or
before the twentieth day of the month following the end of the state's fiscal year. However,
if the accumulated sales taxes due hereunder to the state or any single tax collector equal or
exceed five hundred dollars by the last day of any calendar month prior to the close of the
state's fiscal year, the taxes shall be due and payable and the return shall be filed and the tax
paid on or before the twentieth day of the calendar month following the calendar month
during which the five hundred dollar threshold is exceeded.
(d) In addition to the provisions of this Section requiring monthly or quarterly filing
of returns, dealers liable for the sales and use taxes of political subdivisions may file letter
returns and remit such political subdivision taxes pursuant to R.S. 33:2720.1.
(2)(a) Gross proceeds from rentals or leases shall be reported and the tax shall be
paid with respect thereto, in accordance with rules and regulations for reporting as
established by the collector following the month in which the payment for the lease or rental
is actually collected by lessor.
(b) Notwithstanding any other provisions of law to the contrary, lessors of property
to be used offshore as provided for in R.S. 47:301(4)(d)(ii) shall not be required to collect
or otherwise pay rental taxes on the gross proceeds from such leases and rentals.
(3)(a) For the purpose of compensating the dealer in accounting for and remitting the
tax levied by this Chapter, each dealer shall be allowed one and five hundredths percent of
the amount of tax due and accounted for and remitted to the secretary in the form of a
deduction in submitting his report and paying the amount due by him, provided the amount
of any credit claimed for taxes already paid to a wholesaler shall not be deducted in
computing the commission allowed the dealer hereunder. The aggregate state compensation
for a dealer who operates one or more business locations within Louisiana shall not exceed
seven hundred fifty dollars per calendar month. This compensation shall be allowed only if
the payment of the dealer is timely paid and the return is timely filed. Notwithstanding any
other provision of law, the calculation of this deduction shall be based only on the taxes
levied pursuant to R.S. 47:302, 321, 331, and R.S. 51:1286. There shall be no compensation
for the taxes accounted for and remitted pursuant to R.S. 47:321.1 or any other sales tax
levied by the state.
(b) Municipalities are hereby authorized to pay compensation to their sales tax
dealers in any amounts designated by the governing body of the municipality.
(4) The collector, for good cause, may extend, for not to exceed thirty days, the time
for making any returns required under the provisions of this Chapter.
(5) For the purpose of collecting and remitting to the state the tax imposed by this
Chapter, the dealer is hereby declared to be the agent of the state.
(6),(7). Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B,C. Repealed by Acts 2007, No. 393, §3, eff. Jan. 1, 2009.
D. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
E. Payment of tax by a licensed vehicle dealer. Notwithstanding any other provision
of law to the contrary, including the provisions of Subsection A of this Section, every vehicle
dealer licensed pursuant to Title 32 of the Louisiana Revised Statutes of 1950 who sells a
vehicle at retail shall remit all taxes collected pursuant to R.S. 47:303(B) no later than forty
days from the date of sale or ten days from receipt by the licensed vehicle dealer of the title
to any vehicle accepted in trade, if the title is received by the dealer in excess of thirty days
from the date of sale provided that the deadline for the submission of taxes cannot be
extended under this provision beyond the ninetieth day from the date of the sale. Any
licensed vehicle dealer claiming under this provision an extension for the remittance of taxes
beyond the fortieth day from the date of vehicle sale shall document, through a means
satisfactory to the vehicle commissioner, the actual date that the dealer received title to the
vehicle accepted in trade. The vehicle commissioner, for good cause shown, may extend the
time for remitting the taxes for these licensed vehicle dealers for a period not to exceed
ninety days and may waive penalties on payment of taxes by a licensed vehicle dealer who
remits the taxes later than forty days.
*Acts 1990, No. 388, §1, eff. Aug. 1, 1990; Acts 1991, No. 173, §1, eff. July 2, 1991; Acts 1991, No. 709, §1, eff. July 1, 1991; Acts 1993, No. 893, §1, eff. July 1, 1993; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1995, No. 284, §1, eff. July 1, 1995; Acts 1995, No. 1186, §1; Acts 1996, 1st Ex. Sess., No. 32, §1; Acts 1997, No. 787, §1; Acts 1997, No. 1187, §2; Acts 1998, No. 24, §1, eff. June 24, 1998; Acts 1998, No. 50, §1, eff. July 1, 1998; Acts 1998, No. 62, §1, eff. Jan. 1, 1999; Acts 2001, No. 7, §1, eff. July 1, 2001; Acts 2001, No. 68, §1, eff. Jan. 1, 2001; Acts 2001, No. 215, §1, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 98, §1, eff. April 18, 2002; Acts 2002, 1st Ex. Sess., No. 99, §1, eff. April 18, 2002; Acts 2003, No. 43, §1, eff. July 1, 2003; Acts 2006, No. 457, §1, eff. June 15, 2006; Acts 2007, No. 393, §1, eff. Jan. 1, 2008; Acts 2007, No. 393, §§2, 3, eff. Jan. 1, 2009; Acts 2008, No. 707, §1; Acts 2013, No. 425, §1, eff. July 1, 2013; Acts 2014, No. 415, §1; Acts 2016, 1st Ex. Sess., No. 15, §1, eff. April 1, 2016; Acts 2020 1st Ex. Sess., No. 27, §1, eff. Aug. 1, 2020; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024.*
##### **§ 47:306.1** Collection from interstate and foreign transportation dealers {#sec-47-306.1 omnilex-key=us-la-statutes--rs-title-47--47:306.1}
Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft or other means, may, at their option under rules and regulations prescribed by the collector, register as dealers and pay the taxes imposed by R.S. 47:302 A on the basis of the formula hereinafter provided.
Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by R.S. 47:302 A at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the collector. Thereafter, on or before the 20th day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due.
Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.
*Added by Acts 1956, No. 438, §1. Amended by Acts 1958, No. 440, §1.*
##### **§ 47:306.2** Collection from certain interstate and foreign transportation dealers {#sec-47-306.2 omnilex-key=us-la-statutes--rs-title-47--47:306.2}
A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft or other means, and who, as part of such business, transport passengers or property between points in Louisiana and points offshore outside the territorial limits of any state, may, at their option under rules and regulations prescribed by the secretary, register as dealers and pay the taxes imposed by R.S. 47:302(A), 321(A), and 331(A) on the basis of the formula hereinafter provided.
(2) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by R.S. 47:302(A), 321(A), and 331(A) at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the secretary, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage operated by the taxpayer, to obtain the taxable amount of tax basis. This taxable amount of tax basis shall be multiplied by the tax rate to disclose the tax due.
(3) Each such dealer, at the time of making the return required hereunder, shall remit to the secretary the tax due for the preceding calendar month as shown on the return.
B. For the purpose of calculating the fraction set forth in Subsection A of this Section:
(1) A unit of transportation measurement other than mileage may be used if appropriate based on industry custom and type of transportation.
(2) Notwithstanding anything to the contrary, "Louisiana mileage" shall not include mileage in this state that is a segment or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in this state and a point located offshore beyond the territorial limits of any state.
*Acts 2005, No. 126, §1, eff. June 22, 2005.*
##### **§ 47:306.3** Donations to the Louisiana Military Family Assistance Fund {#sec-47-306.3 omnilex-key=us-la-statutes--rs-title-47--47:306.3}
A. For taxable filing periods beginning on and after January 1, 2006, every person who files a return for a sales or use tax imposed by the state of Louisiana or a political subdivision of the state whose boundaries are coterminous with those of the state is authorized to do any of the following:
(1) Designate on the return for such tax all or a portion of the total amount of any refund to which such person is entitled for that period as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being paid to the person as a refund, in which case the refund shall be reduced by the amount so designated.
(2) Designate on the return for such tax a portion or the total amount of any vendor's compensation legally due to such person for that period as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being used to reduce the person's liability or to increase any refund due, in which case any such additional amounts due shall be paid with the return and any such refund shall be reduced by the amount so designated.
(3) Whether or not the person is entitled to a refund, a person may make an additional donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 by paying the amount of such donation in addition to any tax or refund due for the period and designating the donation on the sales tax return.
B. In the event that a person makes a donation under the provisions of Paragraphs (A)(1) or (2) above, any amounts designated for donation shall be subject to any lawful offsets, garnishments, liens, or seizures.
C.(1) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.
(2) No donation made under the provisions of this Section shall be invalid for lack of an authentic act.
D. Upon receipt of any person's return upon which the designation of a donation of a refund or vendor's compensation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donations to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the due date of the return.
E.(1) Any political subdivision of the state of Louisiana, whose boundaries are not coterminous with those of the state, may elect to adopt any or all of the provisions of this Section by ordinance allowing a person to donate any local tax refund to the Louisiana Military Family Assistance Fund through collections by the political subdivision. Any political subdivision that adopts any of these provisions must remit all donations collected from filers to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the date such amounts are collected.
(2) Such donations shall not be permitted to the extent of any lawfully existing garnishments, tax liens, or seizures by the political subdivision.
F. Except as provided for in Subsection B and Paragraph (E)(2) of this Section, donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 2 of Subtitle II of this Title, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of this Title, as amended.
*Acts 2005, No. 151, §3, eff. June 28, 2005.*
##### **§ 47:306.4** Registration of dealers; sale, lease, or rental through online forums {#sec-47-306.4 omnilex-key=us-la-statutes--rs-title-47--47:306.4}
A. The secretary of the Department of Revenue shall promulgate rules and
regulations in accordance with the Administrative Procedure Act to provide for registration
with the department by dealers, as defined in R.S. 47:301(4)(f)(ii), when the transactions
giving rise to the dealer's obligation to collect the state sales and use tax for occupancy at a
residential location is facilitated through an online forum.
B. The secretary shall allocate existing resources for the implementation of this
Section.
*Acts 2016, No. 443, §1, eff. July 1, 2016.*
##### **§ 47:306.5** Annual reporting requirement {#sec-47-306.5 omnilex-key=us-la-statutes--rs-title-47--47:306.5}
A.(1) Notwithstanding any provision of law to the contrary, transactions listed in
Subsection B of this Section involving sales of tangible personal property, digital products,
or services that are not subject to state sales and use tax pursuant to the exclusions and
exemptions provided by law shall be subject to an annual reporting requirement based on
transactions occurring during the previous fiscal year, beginning on July first of the preceding
year and ending on June thirtieth of the current year.
(2) The annual report shall include all of the following information:
(a) The name of the organization.
(b) The federal and state tax identification numbers of the organization.
(c) Annual gross sales of tangible personal property, digital products, or services that
are not subject to state sales and use tax pursuant to the exclusions and exemptions provided
for in Subsection B of this Section.
(d) Any additional information required by the secretary that is necessary to
determine the annual sales tax revenue loss to the state related to the exclusion or exemption
as required by R.S. 47:1517.
(3) The annual report is due on the thirtieth day of September of each year.
(4) The annual report shall be submitted electronically to the secretary on a form
provided by the secretary.
B. The transactions listed in this Subsection shall be subject to the annual reporting
requirement.
(1) Sales of room rentals by a homeless shelter as provided in R.S. 47:305(E)(1).
(2) Sales of food items by a youth-serving organization chartered by the United
States Congress as provided in R.S. 47:305(D)(1)(d).
(3) Sales by a parochial or private elementary or secondary school that complies with
the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal
Revenue Code as provided in R.S. 47:305.6(2).
(4) Sales of admissions to athletic and entertainment events as provided in R.S.
47:305.6(5).
(5) Sales of meals by an educational institution, medical facility, or mental
institution, or occasional meals furnished by an educational or medical organization as
provided in R.S. 47:305(D)(2).
C. Notwithstanding any contrary provision of this Section, the annual reporting
requirement shall not apply to nonprofit entities and their affiliates that have been granted
an exemption from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue
Code.
*Acts 2016, 2nd Ex. Sess., No. 6, §1, eff. July 1, 2016; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:306.6** Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements {#sec-47-306.6 omnilex-key=us-la-statutes--rs-title-47--47:306.6}
A.(1) Annual estimates. The secretary of the Department of Revenue shall annually
estimate the revenue to be derived from state taxes collected from purchases of aviation fuel.
Monies collected from the avails of the taxes levied on aviation fuel shall be appropriated
to the Department of Transportation and Development to be used solely for airport-related
purposes; however, no portion of such monies shall be disbursed to any airport that does not
clearly indicate on its property the designated ramp space for public use within its published
airport directory or diagram.
(2) The calculation of "annual estimated revenue" shall be determined by using all
of the following:
(a) Average price per gallon. The average price per gallon of aviation fuel shall be
determined through a two-year agreement between the secretary of the Department of
Revenue and the secretary of the Department of Transportation and Development. The
average price per gallon shall be based on historical data, current market fuel prices, and
trends provided by relevant reports, including reputable sources such as government
agencies, industry associations, or market analysis firms.
(b) Gallons sold data source. The volume of aviation fuel sold in Louisiana shall be
determined based on data provided by the Energy Information Administration or the Bureau
of Transportation Statistics. In the event data from either of these two organizations is
unavailable, the secretary of the Department of Revenue may utilize other reputable data
sources, subject to approval by the Joint Legislative Committee on the Budget.
(c) Sales tax rate. The sales tax rate applied in calculating the annual estimated
revenue shall be based on the current state sales tax rate in effect at the time of the estimate.
If the state sales tax rate changes during the fiscal year, the annual estimated revenue shall
be recalculated using the new sales tax rate.
(3) The secretary of the Department of Revenue shall submit the annual estimated
revenue to be derived from state taxes collected from purchases of aviation fuel to the
Revenue Estimating Conference within five calendar days of the annual estimate being
completed by the secretary.
B. Reporting requirements. The secretary of the Department of Revenue shall
submit an annual report to the Joint Legislative Committee on the Budget no later than
March thirty-first of each year which contains the following information:
(1) The average price per gallon used in the calculation.
(2) The total gallons of aviation fuel sold in the state used in the calculation, as
reported by the Energy Information Administration or the Bureau of Transportation
Statistics.
(3) The sales tax rate applied in the calculation.
C. Legislative oversight. All agreements between the secretary of the Department
of Revenue and the secretary of the Department of Transportation and Development required
pursuant to the provisions of this Section related to the calculation of the annual estimated
revenue derived from sales of aviation fuel shall be reviewed and approved by the Joint
Legislative Committee on the Budget prior to the agreement becoming binding between the
parties.
D. The provisions of this Section shall be terminated and have no effect on January
1, 2027.
*Acts 2024, 3rd Ex. Sess., No. 15, §1, eff. Dec. 4, 2024.*
##### **§ 47:307** Collector's authority to determine the tax in certain cases {#sec-47-307 omnilex-key=us-la-statutes--rs-title-47--47:307}
A. In the event any dealer fails to make a report and pay the tax as provided in this
Chapter or in case the dealer makes a grossly incorrect report or a report that is false or
fraudulent, the collector shall make an estimate of the retail sales of the dealer for the taxable
period, of the gross proceeds from rentals or leases of tangible personal property by the
dealer, or the cost price of all articles of tangible personal property or digital products
imported by the dealer for use or consumption or distribution or storage to be used or
consumed in this state, and of the gross amounts paid or charged for services taxable; and
it shall be the duty of the collector to assess and collect the tax together with any interest and
penalty that may have accrued thereon, which assessment shall be considered prima facie
correct and the burden to show the contrary shall rest upon the dealer.
B. In the event the dealer has imported tangible personal property or digital products
and fails to produce an invoice showing the cost price of the articles which are subject to tax,
or the invoice does not reflect the true or actual cost, then the collector shall ascertain in any
manner feasible the true cost price and shall assess and collect the tax, together with any
interest and penalties that may have accrued, on the basis of the true cost as assessed by him.
The assessment shall be considered prima facie correct, and the burden shall be on the dealer
to show the contrary.
C. In the case of the lease or rental of tangible personal property or digital products,
if the consideration given or reported by the dealer does not, in the judgment of the collector,
represent the true or actual consideration, then the collector is authorized to ascertain in any
manner feasible the true or actual consideration and assess and collect the tax thereon
together with any interest and penalties that may have accrued. The assessment shall be
considered prima facie correct and the burden shall be on the dealer to show the contrary.
D. In the event such estimate and assessment requires an examination of books,
records, or documents, or an audit thereof, then the collector shall add to the assessment the
cost of such examination, together with any penalties accruing thereon. Such costs and
penalties when collected shall be remitted to the State Treasurer in the same manner as the
taxes are remitted to him by the collector.
*Acts 1948, No. 9, §8; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:308** Termination or transfer of business {#sec-47-308 omnilex-key=us-la-statutes--rs-title-47--47:308}
A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold purchase money as above provided, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns.
B. In the case of a dealer who has quit a business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, or penalty owed by the original business.
*Acts 1991, No. 691, §1, eff. July 18, 1991.*
##### **§ 47:309** Dealers required to keep records {#sec-47-309 omnilex-key=us-la-statutes--rs-title-47--47:309}
A.(1) Every dealer required to make a report and pay any tax pursuant to this Chapter
shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant
to this Chapter, and other books of accounts as may be necessary to determine the amount
of tax due hereunder, and other information as may be required by the secretary; and each
dealer shall secure, maintain, and keep, until the taxes to which they relate have prescribed,
a complete record of tangible personal property or digital products received, used, sold at
retail, distributed, or stored, leased, or rented, within this state by the dealer, together with
invoices, bills of lading, and other pertinent records and papers as may be required by the
secretary for the reasonable administration of this Chapter, and a complete record of all sales
or purchases of services taxable pursuant to this Chapter until the taxes to which they relate
have prescribed.
(2) These records shall be open for inspection to the secretary at all reasonable hours.
(3) The secretary is authorized to require all dealers who take deductions on their
sales tax returns for total sales under the minimum taxable bracket prescribed by him
pursuant to R.S. 47:304 to support their deductions by keeping written or printed detailed
records of said sales in addition to their usual books and accounts.
B. Any dealer subject to the provisions of this Chapter who violates the provisions
of this Section may be fined not more than five thousand dollars or imprisoned for not more
than sixty days, or both, for any such offense.
*Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1988, No. 45, §1; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:309.1** 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 retailer {#sec-47-309.1 omnilex-key=us-la-statutes--rs-title-47--47:309.1}
A. Listing of sales. Any dealer selling property or services, the aggregate value per
sale of which exceeds two hundred fifty dollars, to residents of this state, where the property
is delivered into this state or the beneficial use of the service occurs in this state, shall, upon
request of the secretary, provide a list of such sales to the secretary of the Department of
Revenue. The list shall include the names and addresses of the purchasers and the amount
of the sale. The secretary shall pay to any dealer furnishing a list under this Section, an
amount equal to the reasonable cost of reproducing the list.
B. Definitions. As used in this Section, the following words and phrases have the
following meanings unless the context clearly indicates otherwise:
(1) "Louisiana purchaser" or "purchaser" means a person who purchases tangible
personal property, digital products, or taxable services in a transaction with a remote retailer
for property or a service that is delivered for use or benefit in Louisiana, and no Louisiana
sales and use tax was collected or paid on the transaction.
(2) "Remote retailer" or "retailer" means a retailer that purposefully avails itself in
any way of the benefits of an economic market in Louisiana or who has any other minimum
contacts with the state and who meets all of the following criteria:
(a) Is not required by applicable law, ordinance, or regulation to register as a dealer
in Louisiana, and thus is not otherwise required to collect Louisiana sales and use taxes.
(b) Makes retail sales of tangible personal property, digital products, or taxable
services where the property is delivered into Louisiana or the beneficial use of the service
occurs in Louisiana, and the cumulative annual gross receipts for the retailer and its affiliates
from those sales exceeds fifty thousand dollars per calendar year.
(c) Does not collect and remit Louisiana sales and use tax with respect to their retail
sales in this state, including the tax imposed under R.S. 47:302(K).
(3) "Secretary" means the secretary of the Department of Revenue.
C. Notification of purchaser. (1) At the time of sale, the remote retailer shall notify
the Louisiana purchaser that the purchase is subject to Louisiana use tax unless it is
specifically exempt, and that there is no exemption specifically based on the fact that a
purchase is made over the internet, by catalog, or by other remote means. Further, the sale
notice shall include a statement that Louisiana law requires that use tax liability be paid
annually on the individual income tax return, or through other means as may be required by
administrative rule by the secretary in accordance with the Administrative Procedure Act,
hereinafter referred to as "administrative rule".
(2) By January thirty-first of each year, a remote retailer shall send to each Louisiana
purchaser who has purchased property or services from the retailer in the immediately
preceding calendar year an annual notice containing the total amount paid by the purchaser
for purchases in that preceding calendar year, and other information required by the secretary
as established through administrative rule. If available, the annual notice shall include a
listing of the dates and amounts of purchasers, and if known by the retailer, whether the
property or service is exempt from sales and use taxes. The annual notice shall clearly
disclose the name of the retailer and shall state that Louisiana use tax may be due on the
purchases made from the retailer and that Louisiana law requires the payment of an
individual's use tax liability on the individual income tax return or through other means as
may be required by administrative rule. The notification shall be sent by first class mail,
certified mail, or electronically at the purchaser's choice and shall not be included with any
other shipment or mailing from the retailer. Further, the exterior of the envelope in which
the notice is sent shall include the words "IMPORTANT TAX DOCUMENT ENCLOSED".
D. Annual statement submitted by remote retailer. By March first of each year, a
remote retailer who made retail sales of tangible personal property, digital products, or
taxable services to Louisiana purchasers in the immediately preceding calendar year shall file
with the secretary an annual statement for each purchaser which includes the total amount
paid by the purchaser to that retailer in the immediately preceding calendar year. Under no
circumstances shall the statement contain detail as to specific property or services purchased,
but it shall include the total amount paid. The statement shall be submitted on forms to be
developed and provided by the secretary. The secretary may require the electronic filing of
statements by a remote retailer who had sales in Louisiana in excess of one hundred thousand
dollars in the immediately preceding calendar year.
E. Powers and Duties of the secretary. In addition to the powers and duties of the
secretary established under Chapter 18 of Subtitle II of this Title, the secretary may, by
subpoena, compel witnesses and the production of documents for purposes of enforcement
of the requirements of this Section relative to the required notices and annual statements
concerning taxable transactions occurring in Louisiana which involve a remote retailer. The
secretary may also seek letters rogatory when appropriate for the enforcement of this Section.
If the retailer fails to respond to the subpoena, the secretary may request that the subpoena
be enforced on the order of a court.
F. Jurisdiction. Any dealer or remote retailer selling property or services to residents
of this state, where the property is delivered into this state or the beneficial use of the service
occurs in this state, is considered to have consented to the jurisdiction of the courts of
Louisiana and the Board of Tax Appeals for the exclusive purpose of enforcing this Section.
Notwithstanding any other provision of law to the contrary, service of process upon dealers
subject to this Section may be made by service outside this state in the same manner provided
for service within this state with the same force and effect as though service had been made
within this state.
G. Rules. The secretary may establish specific procedures and requirements
concerning purchaser notifications and the filing of annual statements through rules
promulgated in accordance with the Administrative Procedure Act.
*Acts 1986, No. 734, §1, eff. July 8, 1986; Acts 1997, No. 658, §2; Acts 2016, No. 569, §1, eff. July 1, 2017; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:310** Wholesalers and jobbers required to keep records {#sec-47-310 omnilex-key=us-la-statutes--rs-title-47--47:310}
A. All wholesale dealers and jobbers in this state shall keep a record of all sales of
tangible personal property or digital products made in this state whether the sales be for cash
or on terms of credit. These records shall contain and include the name and address of the
purchaser, the date of the purchase, the article purchased, and the price at which the article
is sold to the purchaser. These records shall be kept until the taxes to which they relate have
prescribed and shall be open to the inspection of the secretary at all reasonable hours.
B. Whoever violates the provisions of this Section shall be fined not less than fifty
dollars nor more than two hundred dollars, or imprisoned for not less than ten days nor more
than thirty days, or both, for the first offense. For the second or each subsequent offense, the
penalty shall be double.
*Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:311** Collector's authority to examine records of transportation companies {#sec-47-311 omnilex-key=us-la-statutes--rs-title-47--47:311}
The collector is specifically authorized to examine at all reasonable hours, the books, records and other documents of all transportation companies, agencies, or firms operating in this state, whether they conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or are otherwise shipping articles of tangible personal property subject to the tax levied by this Chapter. When any such transportation company refuses to permit the examination of its records, as provided in this Section, the collector may proceed by rule against it, in term time or in vacation, in any court of competent jurisdiction in the parish where such refusals occurred, to show cause why the collector should not be permitted to examine its books, records or other documents. This rule may be tried in open court or in chambers, and in case the rule is made absolute, the same shall be considered a judgment of the court, and every violation thereof shall be considered as a contempt of court and punished according to law.
*Acts 2001, No. 1032, §15.*
##### **§ 47:312** Failure to pay tax on imported tangible personal property or digital products; grounds for attachment {#sec-47-312 omnilex-key=us-la-statutes--rs-title-47--47:312}
A. The failure of any dealer to pay the tax and any interest, penalties, or costs due
pursuant to the provisions of this Chapter on any tangible personal property or digital
products imported from outside the state for use, consumption, distribution, or storage to be
used in this state, or imported for the purpose of leasing or renting the same, shall make the
tax, interest, penalties, or costs ipso facto delinquent. This failure shall be a sufficient
ground for the attachment of the personal property imported wherever it may be found,
whether the delinquent taxpayer is a resident or nonresident, and whether the property is in
the possession of the delinquent taxpayer or in the possession of other persons.
B. It is the intention of this law to prevent the disposition of tangible personal
property or digital products in order to ensure payment of the tax imposed by this Chapter,
together with interest, penalties and costs, and authority to attach is hereby specifically
granted to the collector. The procedure prescribed by law in attachment proceedings shall
be followed except that no bond shall be required of the state.
*Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:313** System of import permits; seizure and forfeiture of vehicles used in importing without permit {#sec-47-313 omnilex-key=us-la-statutes--rs-title-47--47:313}
A. In order to prevent the illegal importation of tangible personal property which is subject to tax, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this Chapter, the collector is hereby authorized to put into operation a system of permits whereby any person or dealer may import tangible personal property by truck, automobile, or other means of transportation other than a common carrier, without having the truck, automobile or other means of transportation seized and subjected to legal proceeding for its forfeiture. Such system of permits shall require the person or dealer who desires to import tangible personal property subject to tax imposed by this Chapter, to apply to the collector for a permit, stating the kind of vehicle to be used, the name of the driver, the license number of the vehicle, the kind or character of tangible personal property to be imported, the date, the name and address of the consignee, and such other information as the collector may deem proper or necessary. These permits shall be free of cost to the applicant and may be obtained at any of the branch offices of the department of revenue, including the branch offices located at Shreveport and Lake Charles.
B. The importation into this state of tangible personal property which is subject to tax, by truck, automobile, or other means of transportation other than a common carrier, without having first obtained a permit described above, (if the tax imposed by this Chapter has not been paid), is prohibited and shall be construed as an attempt to evade payment of the tax; and the truck, automobile, or means of transportation other than a common carrier, as well as the taxable property may be seized by the collector in order to secure the same as evidence in a trial, and it shall be subject to forfeiture and sale in the manner provided for in this Chapter.
C. The collector is authorized in a summary proceeding, or by an action against the owner or operator of any truck, automobile or means of transportation other than a common carrier, used in the illegal importation and transportation of any article or articles of tangible personal property on which a tax is levied by this Chapter, and on which the tax has not been paid, to demand the forfeiture and sale of the truck, automobile or other means of transportation, together with the said taxable property, used in the illegal importation and in violation of this Chapter.
D. In all cases where it is made to appear by affidavit that the residence of the owner of the automobile, truck or other means of transportation is out of the state, or is unknown to the collector, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the absent owner against whom the proceeding shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the collector or one of his assistants, or by the attorney representing the collector, if it is not convenient to obtain the affidavit of the collector or one of his assistants. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but he shall not waive any legal defense. If, upon the trial of the proceeding, it is established that the automobile, truck, or other means of transportation, has been used to transport any article of tangible personal property upon which a tax is levied by this Chapter, and upon which the tax has not been paid, without first having obtained a permit from the collector as provided herein, then the court shall render judgment accordingly, declaring the forfeiture of the taxable property and of the automobile, truck, or other means of transportation and ordering the sale thereof after ten days' notice by advertisement in the official parish paper where the seizure is made, by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made; this sale shall be made at public auction at the court house, to the highest bidder, for cash, and without appraisement. It is the intent and purpose of these proceedings to afford the owner of the automobile, truck or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of these proceedings that the forfeiture and sale of the automobile, truck or other means of transportation, and of the taxable property being transported therein, shall be and operate as a penalty for the violation of this Chapter by the illegal transportation and importation of tangible personal property subject to the tax; and the payment of the tax due on the article upon which a tax is levied by this Chapter, at the moment of seizure or thereafter, shall not operate to prevent, abate, discontinue or defeat the forfeiture and sale of the property. All funds collected from the seized and forfeited property shall be paid into the state treasury and credited in the same manner as provided for the tax herein levied. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten per centum (10%) to be taxed as costs and to be paid out of the proceeds of the sale of the property.
##### **§ 47:314** Failure to pay tax; rule to cease business {#sec-47-314 omnilex-key=us-la-statutes--rs-title-47--47:314}
Failure to pay any tax due as provided in this Chapter shall ipso facto, without
demand or putting in default, cause the tax, interest, penalties, and costs to become
immediately delinquent, and the collector has the authority, on motion in a court of
competent jurisdiction, to take a rule on the dealer, to show cause in not less than two or
more than ten days, exclusive of holidays, why the dealer should not be ordered to cease from
further pursuit of business as a dealer. This rule may be tried out of term and in chambers,
and shall always be tried by preference. If the rule is made absolute, the order rendered
thereon shall be considered a judgment in favor of the state, prohibiting the dealer from
further pursuit of the business until he has paid the delinquent tax, interest, penalties, and
costs, and every violation of the injunction shall be considered as a contempt of court and
punished according to law. For purposes of the enforcement of this Chapter and the
collection of the tax levied hereunder, it is presumed that all tangible personal property and
digital products imported or held in this state by any dealer are to be sold at retail, used or
consumed, or stored for use or consumption in this state, or leased or rented within this state,
and are subject to the tax herein levied; this presumption shall be prima facie only, and
subject to proof furnished to the collector.
*Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:315** Sales returned to dealer; credit or refund of tax {#sec-47-315 omnilex-key=us-la-statutes--rs-title-47--47:315}
A. Whenever tangible personal property or digital products are sold and returned to
the dealer by the purchaser or consumer, or in the event the amount paid or charged for
services is refunded or credited to the purchaser or consumer after the tax imposed by this
Chapter has been collected, or charged to the account of the purchaser, consumer, or user,
the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by
him, in the manner prescribed by the collector; and if the tax has not been remitted by the
dealer to the collector, the dealer may deduct the same in submitting his return. Upon receipt
of a signed statement of the dealer as to the gross amount of refunds during the period
covered by the signed statement, which period shall not be longer than ninety days, the
collector shall issue to the dealer an official credit memorandum equal to the net amount
remitted by the dealer for the tax collected. This memorandum shall be accepted by the
collector at full face value from the dealer to whom it is issued, in the remittance for
subsequent taxes accrued pursuant to the provisions of this Chapter. In cases where a dealer
has retired from business and has filed a final return, a refund of tax may be made if it can
be established to the satisfaction of the collector that the tax paid was not due.
B.(1) Whenever the unpaid balance of an account due to the dealer for the purchase
of tangible personal property, digital products, or the sale of services subject to sales taxation
has been found to be bad in accordance with Section 166 of the Internal Revenue Code and
has actually been charged off for federal income tax purposes, the dealer shall be entitled to
reimbursement of the amount of tax previously paid by the dealer on such amounts.
(2) The prescription on such refund or credit shall begin to run from the date of
signature on the federal income tax return charging off such debt.
(3) Whenever the balance of an account that had been determined to be worthless
and sales tax refunded is recovered at a later date, the payment shall be reported as a new sale
in the month recovered for sales tax purposes.
(4) This refund applies both to sales and use taxes imposed by the state of Louisiana
and to such taxes authorized and levied by any school board, municipality, or other local
taxing authority. All local taxing authorities shall grant such credit or refund as provided by
Paragraph (B)(1) of this Section. The taxing authority shall provide for the granting of such
refund either by ordinance or by local rule or regulation. Such credit or refund shall be
granted whenever the Louisiana Department of Revenue has found the dealer to be entitled
to reimbursement in accordance with the provisions of Paragraph (B) (1) of this Section.
C. The provisions of Subsection B of this Section shall apply to debts that are
incurred on or after January 1, 1976.
*Amended by Acts 1976, No. 153, §1, eff. July 20, 1976; Acts 1983, No. 165, §1; Acts 1985, No. 516, §1, eff. July 1, 1985; Acts 1987, No. 770, §1, eff. Oct. 1, 1987; Acts 1989, No. 379, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:315.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-315.1 omnilex-key=us-la-statutes--rs-title-47--47:315.1}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:315.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-315.2 omnilex-key=us-la-statutes--rs-title-47--47:315.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:315.3** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-315.3 omnilex-key=us-la-statutes--rs-title-47--47:315.3}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:315.4** Sales and use tax credit; waiver of homestead exemption {#sec-47-315.4 omnilex-key=us-la-statutes--rs-title-47--47:315.4}
A taxpayer shall be entitled to a credit for the amount of ad valorem taxes paid on property to which the taxpayer is entitled to a homestead exemption but elects to waive that exemption as provided in R.S. 47:1711. This credit shall be applicable to local sales and use taxes collected by the single tax collector for the parish in which the taxpayer filed the waiver required by R.S. 47:1711(B). The amount of the credit shall be equal to the lesser of the total amount of local sales and use taxes paid by the taxpayer or the total amount of ad valorem taxes that are paid as a result of the waiver of the taxpayer's homestead exemption. The single tax collector shall allocate the credit to each taxing authority in the parish in a proportion equal to the percentage of the total sales tax collections for each taxing authority for the previous calendar year compared to the total sales tax collections for the parish as a whole for the previous calendar year. However, no credit shall be allocated to any taxing authority which does not levy ad valorem taxes subject to the homestead exemption.
*Acts 1999, No. 1266, §1, eff. July 12, 1999.*
##### **§ 47:315.5** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-315.5 omnilex-key=us-la-statutes--rs-title-47--47:315.5}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:316** Collector to provide forms {#sec-47-316 omnilex-key=us-la-statutes--rs-title-47--47:316}
The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.
##### **§ 47:317** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-317 omnilex-key=us-la-statutes--rs-title-47--47:317}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:318** Disposition of collections {#sec-47-318 omnilex-key=us-la-statutes--rs-title-47--47:318}
A. All monies collected under this Chapter shall be immediately paid into the state
treasury, upon receipt, and first credited to the Bond Security and Redemption Fund as
provided in Article VII, Section 9(B) of the Constitution of Louisiana; then an amount equal
to four-tenths of one percent of all monies collected under this Chapter, and Chapters 2-A
and 2-B of this Subtitle shall be used as provided in this Section. The dedication of revenues
provided for in this Subsection shall in no way be interpreted to include any monies collected
pursuant to the taxes imposed under R.S. 47:321.1.
B.(1) There is hereby established in the state treasury a special fund which shall be
designated the "Marketing Fund". Of the amount determined pursuant to Subsection A of
this Section, two million dollars annually shall be deposited in and credited to the Marketing
Fund. Monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned on the investment of such monies
shall be deposited in the state general fund. All unencumbered and unexpended monies in
the fund at the end of each fiscal year shall remain in the fund.
(2) Monies in the fund shall be subject to annual appropriation to Louisiana
Economic Development for the following purposes:
(a) A minimum of one million dollars annually for regional or local economic
development marketing, following guidelines to be developed by the secretary for objective,
performance-based criteria for the distribution of these funds.
(b) A minimum of one million dollars annually for advertising, marketing, and
promotional activities.
C. Repealed by Acts 2001, No. 7, §2, eff. July 1, 2001.
D. After satisfying the requirements of Subsection B of this Section, the remaining
portion of the amount determined pursuant to Subsection A of this Section shall be deposited
in the Louisiana Economic Development Fund created by R.S. 51:2315 dedicated exclusively
to Louisiana Economic Development - Debt Service and State Commitments.
Acts 1991, No. 709, §1, eff. July 1, 1991; Acts 1993, No. 881, §1, eff. July 1, 1993;
Acts 1995, No. 1186, §1; Acts 1996, 1st Ex. Sess., No. 32, §1; Acts 1997, No. 1126, §1, eff.
July 1, 1997; Acts 1998, 1st Ex. Sess., No. 50, §1, eff. July 1, 1998; Acts 2001, No. 7, §§1
and 2, eff. July 1, 2001; Acts 2005, No. 153, §1; Acts 2006, No. 608, §2, eff. July 1, 2006;
Acts 2013, No. 425, §1, eff. July 1, 2013; Acts 2016, 1^st^ Ex. Sess., No. 26, §1, eff. April 1,
2016; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §§1, 10, eff. July 1,
2020; Acts 2024, No. 590, §3, eff. June 11, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff.
Dec. 4, 2024.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 26, §2, regarding applicability.
#### **CHAPTER 2-A** ADDITIONAL SALES AND USE TAX
##### **§ 47:321** Imposition of tax {#sec-47-321 omnilex-key=us-la-statutes--rs-title-47--47:321}
A. In addition to the tax levied by R.S. 47:302(A), 321.1(A), and 331(A) and
collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby
levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and
the storage for use or consumption in this state of each item or article of tangible personal
property or digital product, as defined in Chapter 2 of this Subtitle. The levy of the tax shall
be as follows:
(1) At the rate of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose of remitting the amount of tax to the state, and to include each
and every retail sale.
(2) At the rate of one percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state, provided that there shall be no
duplication of the tax.
B. In addition to the tax levied by R.S. 47:302(B), 321.1(B), and 331(B) and
collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby
levied a tax upon the lease or rental within this state of each item or article of tangible
personal property or digital product, as defined in Chapter 2 of this Subtitle; the levy of the
tax to be as follows:
(1) At the rate of one percent of the gross proceeds derived from the lease or rental
of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle,
where the lease or rental of the property or product is in an established business, or part of
an established business, or the same is incidental or germane to the business.
(2) At the rate of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee, to the owner of the tangible
personal property or digital product.
C. In addition to the tax levied on sales of services by R.S. 47:302(C) and 331(C)
and collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax
upon all sales of services, as defined by Chapter 2 of this Subtitle, in this state, at the rate of
one percent of the amounts paid or charged for such services.
D. The tax levied herein shall be collected from the dealer and/or wholesaler as
provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised
Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall
be in addition to all other taxes, whether levied in the form of sales, excise, license, or
privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
E-Q. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998;
Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 2000, No. 33, §3, eff. July 1, 2000; Acts 2000,
2d Ex. Sess., No. 7, §1; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2002,
No. 22, §1, eff. July 1, 2002; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2004, 1^st^ Ex.
Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006;
Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts
2007, No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007,
No. 480, §1; Acts 2008, 2^nd^ Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2^nd^ Ex. Sess.,
No. 9, §1, eff. March 24, 2008; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2009, No.
455, §1, eff. July 1, 2009; Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2009, No. 462, §1,
eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; Acts 2016, 1^st^ Ex. Sess., No. 25,
§1, eff. April 1, 2016; Acts 2018, 3^rd^ Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019,
No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1,
2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2^nd^ Ex. Sess., No. 16, §1, eff.
Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4,
2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021;
Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts
2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec.
4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3,
eff. June 20, 2025.
NOTE: See Acts 2019, No. 199, re: applicability.
NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of Section
2 of this Act which authorize the levy and collection of an additional one
percent sales and use tax shall become effective on the day after the day the
Louisiana Recovery District ceases to exist as provided in Article VI, Section
30.1(A) of the constitution and R.S. 39:2009." The La. Recovery District
ceased to exist on Sept. 30, 1996.
##### **§ 47:321.1** Imposition of tax {#sec-47-321.1 omnilex-key=us-la-statutes--rs-title-47--47:321.1}
A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an
additional tax upon the sale at retail, the use, the consumption, the distribution, and the
storage for use or consumption in this state of each item or article of tangible personal
property or digital product as defined in Chapter 2 of this Subtitle. The levy of the tax shall
be as follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose of remitting the amount of tax to the state, and to include each
and every retail sale.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose of remitting the amount of tax to the state, and to include each
and every retail sale.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the sales price of each item or article of tangible personal
property or digital product when sold at retail in this state, the tax to be computed on gross
sales for the purpose of remitting the amount of tax to the state, and to include each and
every retail sale.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state, provided that there shall be no
duplication of the tax.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the cost price of each item or article of tangible
personal property or digital product when the same is not sold but is used, consumed,
distributed, or stored for use or consumption in this state, provided that there shall be no
duplication of the tax.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the cost price of each item or article of tangible personal
property or digital product when the same is not sold but is used, consumed, distributed, or
stored for use or consumption in this state, provided that there shall be no duplication of the
tax.
B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied a tax
upon the lease or rental within this state of each item or article of tangible personal property
or digital product, as defined by Chapter 2 of this Subtitle; the levy of the tax to be as
follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the gross proceeds derived from the lease or rental
of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle,
where the lease or rental of such property is in an established business, or part of an
established business, or the same is incidental or germane to the business.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the gross proceeds derived from the lease or rental of
tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where
the lease or rental of such property is in an established business, or part of an established
business, or the same is incidental or germane to the business.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the gross proceeds derived from the lease or rental of tangible
personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease
or rental of such property is in an established business, or part of an established business, or
the same is incidental or germane to the business.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property or digital product.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property or digital product.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or
contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal
property or digital product.
C.(1) Except as provided for in Paragraph (2) of this Subsection, in addition to the
tax levied on sales of services by R.S. 47:302(C), 321(C), and 331(C) and collected under
the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of
services in this state, as those services are defined by Chapter 2 of this Subtitle, at the rate
of forty-five hundredths of one percent of the amounts paid or charged for the services.
(2) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Paragraph (1) of this Subsection, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the amounts paid or charged for all sales of services
in this state, as those services are defined by Chapter 2 of this Subtitle.
(3) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent upon all sales of services in this state, as those services are defined
by Chapter 2 of this Subtitle.
D. The tax levied herein shall be collected from the dealer or wholesaler as provided
for and as defined by Chapter 2 of this Subtitle; shall be paid at the time and in the manner
provided therein; shall be in addition to all other taxes, whether levied in the form of sales,
excise, license, or privilege taxes; and shall be in addition to taxes levied under the
provisions of Chapter 2 of this Subtitle.
E. The provisions of Subparagraphs (A)(1)(a) and (b) and (2)(a) and (b), (B)(1)(a)
and (b) and (2)(a) and (b), and Paragraphs (C)(1) and (2) of this Section shall be inapplicable,
inoperative, and of no effect after December 31, 2029.
F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
G. The avails of the tax collected under this Section shall be deposited immediately
into the state treasury, and, after compliance with the requirements of Article VII, Section
9(B) of the Constitution of Louisiana, the state treasurer shall pay the remainder of the
monies into the state general fund.
H. No amount of additional revenue collected as a result of this Section shall be
remitted to any tax increment financing district or economic development project.
I, J. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Acts 2016, 1^st^ Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2^nd^ Ex. Sess., No.
12, §1, eff. June 28, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1,
eff. June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff.
June 26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 3^rd^ Ex. Sess., No. 1,
§§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1;
Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts
2020, 2^nd^ Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021;
Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts
2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023,
No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024,
3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff.
Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 26, §2, regarding applicability.
NOTE: See Acts 2019, No. 199, re: applicability.
##### **§ 47:322** Collection of the tax {#sec-47-322 omnilex-key=us-la-statutes--rs-title-47--47:322}
The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one
percent tax herein levied and shall be collected, under rules and regulations as the secretary
of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter
prescribed for collection of the sales tax levied and collected pursuant to the provisions of
Chapter 2 of this Subtitle and shall be subject to the same definitions, exemptions, tax
credits, penalties, and limitations now or hereafter prescribed in Chapter 2 of this Subtitle.
Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998;
Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of
Section 2 of this Act which authorize the levy and collection of an additional
one percent sales and use tax shall become effective on the day after the day
the Louisiana Recovery District ceases to exist as provided in Article VI,
Section 30.1(A) of the constitution and R.S. 39:2009." The La. Recovery
District ceased to exist on Sept. 30, 1996.
##### **§ 47:322.1** Disposition of certain collections in Ouachita Parish {#sec-47-322.1 omnilex-key=us-la-statutes--rs-title-47--47:322.1}
The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Ouachita Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Ouachita Parish Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.7.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.2** Disposition of certain collections in West Carroll Parish {#sec-47-322.2 omnilex-key=us-la-statutes--rs-title-47--47:322.2}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the West Carroll Parish Visitor
Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.31.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.3** Disposition of certain collections in East Carroll Parish {#sec-47-322.3 omnilex-key=us-la-statutes--rs-title-47--47:322.3}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the East Carroll Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.32.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.4** Disposition of certain collections in Tensas Parish {#sec-47-322.4 omnilex-key=us-la-statutes--rs-title-47--47:322.4}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Tensas Parish Visitor Enterprise Fund
as provided in and subject to the provisions of R.S. 47:302.33.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.5** Disposition of certain collections in Tangipahoa Parish {#sec-47-322.5 omnilex-key=us-la-statutes--rs-title-47--47:322.5}
A. The avails of the tax imposed from the sales of services as defined by R.S.
47:301.3(1) in Tangipahoa Parish under the provisions of R.S. 47:321(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Tangipahoa Parish Economic Development Fund".
B. The monies in the Tangipahoa Parish Economic Development Fund shall be
subject to an annual appropriation by the legislature. The monies in the fund shall be utilized
exclusively for economic development in Tangipahoa Parish. All unexpended and
unencumbered monies in the fund at the end of the fiscal year shall remain in the fund. The
monies in the fund shall be invested by the treasurer in the same manner as the monies in the
state general fund, and all interest earned shall be deposited in the state general fund.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2018, No. 446, §1, eff. July 1, 2018; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.6** Disposition of certain collections in Washington Parish {#sec-47-322.6 omnilex-key=us-la-statutes--rs-title-47--47:322.6}
A. The avails of the tax imposed from the sales of services as defined by R.S.
47:301.3(1) in Washington Parish under the provisions of R.S. 47:321(C) shall be credited
to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from
that fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special fund which is hereby created in the state treasury and designated as the
"Washington Parish Economic Development and Tourism Fund".
B. The monies in the Washington Parish Economic Development and Tourism Fund
shall be subject to an annual appropriation by the legislature. The monies in the fund shall
be utilized exclusively for economic development and tourism in Washington Parish. All
unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain
in the fund. The monies in the fund shall be invested by the treasurer in the same manner as
the monies in the state general fund, and all interest earned shall be deposited in the state
general fund.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2001, No. 986, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.7** Disposition of certain collections in Allen Parish {#sec-47-322.7 omnilex-key=us-la-statutes--rs-title-47--47:322.7}
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in
R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:321(C) and 322 shall be
credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated
from that fund to pay all of the obligations secured by the full faith and credit of the state
which become due and payable within any fiscal year, the treasurer shall pay the remainder
of such monies into the Allen Parish Capital Improvements Fund created pursuant to R.S.
47:302.36. The monies in the fund shall be used in accordance with the provisions of R.S.
47:302.36.
*Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.8** Disposition of certain funds in Beauregard Parish {#sec-47-322.8 omnilex-key=us-la-statutes--rs-title-47--47:322.8}
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in
R.S. 47:301.3(1) in Beauregard Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the Beauregard Parish Community Improvement Fund created
in the state treasury pursuant to R.S. 47:302.24. Monies in the fund shall be allocated and
used as provided in R.S. 47:302.24.
*Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.9** Disposition of certain collections in East Baton Rouge Parish {#sec-47-322.9 omnilex-key=us-la-statutes--rs-title-47--47:322.9}
A. Except as provided in R.S. 47:322.42, the avails of the tax imposed by this
Chapter from the sales of services as defined by R.S. 47:301.3(1) in the parish of East Baton
Rouge under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security
and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of
the obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "East Baton Rouge Parish
Enhancement Fund".
B. The monies in the "East Baton Rouge Parish Enhancement Fund" shall be subject
to an annual appropriation by the legislature. One hundred thousand dollars of the monies
in the fund shall be available annually for use exclusively for urban mass transit purposes in
East Baton Rouge Parish. The funds allocated herein for urban mass transit shall not be used
to displace, replace, or supplant funds previously appropriated or otherwise used for this
purpose. One hundred thousand dollars of the monies in the fund shall annually be available
for use by Visit Baton Rouge to promote athletic activities, facilities, and sporting events to
attract visitors to East Baton Rouge Parish. The remainder of the monies in the fund shall be
available annually for use by the Riverside Centroplex Arena and Exhibition Center. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
C. For purposes of this Section, "urban mass transit purposes" shall include operation
and maintenance expenses related to urban mass transit. "Urban mass transit purposes" shall
also include capital expenditures related to urban mass transit. For purposes of this Section,
"capital expenditures" shall mean expenditures for acquiring lands, buildings, equipment, and
vehicles or for payment of principal, interest, or premium, if any, and other obligations
incident to the issuance, security, and payment of bonds or other evidences of indebtedness
associated therewith.
*Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 163, §1, eff. June 8, 2025; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.10** Disposition of certain collections in Sabine Parish {#sec-47-322.10 omnilex-key=us-la-statutes--rs-title-47--47:322.10}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Sabine Parish Tourism Improvement
Fund as provided in and subject to the provisions of R.S. 47:302.37.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.11** Disposition of certain collections in Calcasieu Parish {#sec-47-322.11 omnilex-key=us-la-statutes--rs-title-47--47:322.11}
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after sufficient
amount is allocated from that fund to pay all of the obligations secured by the full faith and
credit of the state which become due and payable within any fiscal year, the treasurer shall
pay the remainder of such funds into certain special funds in the state treasury.
B.(1) The avails from the sales of services in Ward 3 of Calcasieu Parish shall be
deposited in and credited to a special fund which is hereby created in the state treasury and
designated as the "Lake Charles Civic Center Fund". The monies in the Lake Charles Civic
Center Fund shall be subject to annual appropriation by the legislature. The monies in the
fund shall be available exclusively for use by the city of Lake Charles for the operation,
maintenance, and capital improvements for the Lake Charles Civic Center in Calcasieu
Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The
monies in the fund shall be invested by the treasurer in the same manner as the monies in the
general fund, and all interest earned shall be deposited into the state general fund.
(2) The city of Lake Charles may issue bonds payable from a pledge and dedication
of the amount of proceeds of the tax in the Lake Charles Civic Center Fund. However, prior
to the issuance of such bonds, the city of Lake Charles shall obtain the approval of a majority
of the members of the governing authority of Calcasieu Parish.
(3) Whenever such bonds are issued, the legislature shall annually appropriate, to the
extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium,
if any, due on the bonds each year. If the legislature, after a diligent and good faith effort,
fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due
on the bonds each year, or if such appropriation cannot be effected, the state shall in no way
be a party to any contractual rights arising from the bonds issued, nor shall the state be in any
way obligated for any payments due to holders of the bonds issued under the provisions of
this Section.
(4) Bonds issued pursuant to this Subsection shall not be subject to the provisions
of R.S. 39:112(G).
C. The avails from the sales of services in Wards 4, 5, 6, and 7 of Calcasieu Parish,
shall be deposited in and credited to the West Calcasieu Community Center Fund as provided
in R.S. 47:302.12 and shall be subject to the provisions of R.S. 47:302.12.
D. The avails from the sales of services in Wards 1, 2, and 8 of Calcasieu Parish
shall be deposited in and credited to the Calcasieu Visitor Enterprise Fund as provided in
R.S. 47:302.14 and shall be subject to the provisions of R.S. 47:302.14.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 33, §1, eff. April 24, 1998; Acts 2019, No. 27, §1, eff. May 30, 2019; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.12** Disposition of certain collections in Cameron Parish {#sec-47-322.12 omnilex-key=us-la-statutes--rs-title-47--47:322.12}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Cameron Parish Tourism
Development Fund as provided in and subject to the provisions of R.S. 47:302.25.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.13** Disposition of certain collections in Natchitoches Parish {#sec-47-322.13 omnilex-key=us-la-statutes--rs-title-47--47:322.13}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Natchitoches Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Natchitoches Historic District
Development Fund as provided in and subject to the provisions of R.S. 47:302.10(C).
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.14** Disposition of certain collections in Jefferson Davis Parish {#sec-47-322.14 omnilex-key=us-la-statutes--rs-title-47--47:322.14}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:321(C) and 322,
as applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Jefferson Davis Parish Visitor
Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.38.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.15** Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes {#sec-47-322.15 omnilex-key=us-la-statutes--rs-title-47--47:322.15}
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in St. Charles, St. John the Baptist, and St. James Parishes under the
provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security
and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of
the obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "River Parishes
Convention, Tourist, and Visitors Commission Fund".
B. The monies in the River Parishes Convention, Tourist, and Visitors Commission
Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall
be available exclusively for use by the River Parishes Convention, Tourist, and Visitors
Commission. All unexpended and unencumbered monies in the fund shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited in the state general
fund.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.16** Disposition of certain collections in Winn Parish {#sec-47-322.16 omnilex-key=us-la-statutes--rs-title-47--47:322.16}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Winn Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Winn Parish Tourism Fund as
provided in and subject to the provisions of R.S. 47:302.16.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.17** Disposition of certain collections in Morehouse Parish {#sec-47-322.17 omnilex-key=us-la-statutes--rs-title-47--47:322.17}
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in Morehouse Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special fund which is hereby designated
as the "Bastrop Municipal Center Fund".
B. The monies in the Bastrop Municipal Center Fund shall be subject to annual
appropriation by the legislature. The monies in the fund shall be available exclusively for
use by the city of Bastrop for operations, maintenance, renovations, and repairs to the
Municipal Center. All unexpended and unencumbered monies in the fund at the end of any
fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer
in the same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.18** Disposition of certain collections in Madison and Richland Parishes {#sec-47-322.18 omnilex-key=us-la-statutes--rs-title-47--47:322.18}
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in Madison Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Madison Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.4.
B. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in Richland Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Richland Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.4.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 61, §1, eff. May 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.19** Disposition of certain collections in Vernon Parish {#sec-47-322.19 omnilex-key=us-la-statutes--rs-title-47--47:322.19}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Vernon Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Vernon Parish Legislative
Community Improvement Fund as provided in R.S. 47:302.5 and the distribution and use of
such money shall be subject to the provisions of R.S. 47:302.5.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.20** Disposition of certain collections in Plaquemines Parish {#sec-47-322.20 omnilex-key=us-la-statutes--rs-title-47--47:322.20}
The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in
R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the Plaquemines Parish Visitor Enterprise Fund. The monies
shall be appropriated and used in accordance with the provisions of R.S. 47:302.40.
*Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.21** Disposition of certain collections in Livingston Parish {#sec-47-322.21 omnilex-key=us-la-statutes--rs-title-47--47:322.21}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Livingston Parish Tourism and Economic Development
Fund as provided in and subject to the provisions of R.S. 47:302.41.
*Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.22** Disposition of certain collections in the town of Homer in Claiborne Parish {#sec-47-322.22 omnilex-key=us-la-statutes--rs-title-47--47:322.22}
The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in the town of Homer in Claiborne Parish under the provisions of R.S.
47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Town of Homer Economic
Development Fund as provided in and subject to R.S. 47:302.42.
*Acts 1997, No. 350, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.23** Disposition of certain collections in Union Parish {#sec-47-322.23 omnilex-key=us-la-statutes--rs-title-47--47:322.23}
The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:321(C) and 322 shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Union Parish Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.43.
*Acts 1997, No. 368, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.24** Disposition of certain collections in Terrebonne Parish {#sec-47-322.24 omnilex-key=us-la-statutes--rs-title-47--47:322.24}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Terrebonne Parish under the provisions of R.S. 47:321(C) and 322
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Terrebonne Parish Visitor Enterprise Fund".
B. The monies in the Terrebonne Parish Visitor Enterprise Fund shall be subject to
annual appropriation by the legislature. The monies in the fund shall be available exclusively
for use by the Houma Area Convention and Visitors Bureau to fund the development of
tourism and other economic growth projects within the parish of Terrebonne. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited into the state general fund.
*Acts 1997, No. 823, §1, eff. July 1, 1997; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.25** Disposition of certain collections in St. Mary Parish {#sec-47-322.25 omnilex-key=us-la-statutes--rs-title-47--47:322.25}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the St. Mary Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.44.
*Acts 1997, No. 823, §2, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.26** Disposition of certain collections in West Feliciana Parish {#sec-47-322.26 omnilex-key=us-la-statutes--rs-title-47--47:322.26}
The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:321(C) and 322
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the St. Francisville Economic Development Fund as provided
in and subject to R.S. 47:302.46.
*Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.27** Disposition of certain collections in East Feliciana Parish {#sec-47-322.27 omnilex-key=us-la-statutes--rs-title-47--47:322.27}
The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in East Feliciana Parish under the provisions of R.S. 47:321(C) and 322
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the East Feliciana Tourist Commission Fund as provided in and
subject to R.S. 47:302.47.
*Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.28** Disposition of certain collections in Lafayette Parish {#sec-47-322.28 omnilex-key=us-la-statutes--rs-title-47--47:322.28}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in Lafayette Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Lafayette Parish Visitor Enterprise Fund".
B. The monies deposited pursuant to this Section in the Lafayette Parish Visitor
Enterprise Fund for Fiscal Year 2000-2001 and thereafter shall be subject to an annual
appropriation by the legislature and shall be allocated and used for the following purposes
in the following priority:
(1) For the payment of lease payments and principal, interest, or premiums, and other
obligations associated with the issuance and security of bonds or other evidences of
indebtedness issued under the provisions of this Section for improvements at or adjacent to
the Cajundome site.
(2) After providing each fiscal year for the full payment of any obligations set forth
in Paragraph (1) of this Subsection, two hundred thousand dollars to the Lafayette Parish
Visitors Bureau for museum purposes and for acquisitions related to tourism.
(3) The remainder of such money in the fund for additional planning, development,
and capital improvements at or adjacent to the Cajundome site.
C. All unexpended and unencumbered monies in the fund shall remain in the fund.
The monies in the fund shall be invested by the treasurer in the same manner as the monies
in the state general fund. All interest earned on investment of monies in the fund shall be
deposited in the general fund.
D. For the purposes of this Section, "capital improvements" shall mean expenditures
for acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
*Acts 1997, No. 339, §1, eff. July 1, 1997; Acts 1999, No. 172, §1, eff. July 1, 1999; Acts 2001, No. 222, §1, eff. June 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.29** Disposition of certain collections in Avoyelles Parish {#sec-47-322.29 omnilex-key=us-la-statutes--rs-title-47--47:322.29}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Avoyelles Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from the fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Avoyelles Parish Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.6.
*Acts 1997, No. 357, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.30** Disposition of certain collections in the cities of Shreveport and Bossier City {#sec-47-322.30 omnilex-key=us-la-statutes--rs-title-47--47:322.30}
A. Notwithstanding any provision of law to the contrary, the avails of the tax
imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the
cities of Shreveport and Bossier City under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay one-half of the remainder of such funds into a special fund which is hereby created in the state
treasury and designated as the "Shreveport-Bossier City Visitor Enterprise Fund".
B. The monies deposited pursuant to this Section in the Shreveport-Bossier City
Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature. The
monies in the fund shall be available exclusively for use by the Shreveport-Bossier
Convention and Tourist Bureau for the purpose of promoting and enhancing tourism
activities, and for supporting all other activities consistent with the authorized mission of
such commission.
C. All unexpended and unencumbered monies remaining in the fund at the end of
the fiscal year shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited in the state general fund.
*Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 2011, No. 378, §1, eff. July 1, 2011; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.31** Disposition of certain collections in Vermilion Parish {#sec-47-322.31 omnilex-key=us-la-statutes--rs-title-47--47:322.31}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Vermilion Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Vermilion Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.23.
*Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.32** Disposition of certain collections in Rapides Parish {#sec-47-322.32 omnilex-key=us-la-statutes--rs-title-47--47:322.32}
A. The avails of the tax imposed by this Chapter from the sale of services as defined
in R.S. 47:301.3(1) in Rapides Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which became due and payable within any fiscal year, the treasurer shall pay twenty-five
percent of the remainder of such funds into a special fund in the state treasury designated as
the "Rapides Parish Economic Development Fund", twenty-five percent into a special fund
in the state treasury designated as the "Alexandria/Pineville Area Tourism Fund", twenty-five
percent to the Pineville Economic Development Fund created pursuant to R.S. 47:302.30 to
be subject to the provisions of and used as provided in R.S. 47:302.30, and twenty-five
percent into a special fund in the state treasury designated as the "Rapides Parish Coliseum
Fund".
B.(1) The monies in the Rapides Parish Economic Development Fund shall be
subject to an annual appropriation of the legislature. The monies in the fund shall be used
for economic development purposes in Rapides Parish by the city of Alexandria. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
(2) The monies in the Alexandria/Pineville Area Tourism Fund shall be subject to
an annual appropriation of the legislature. The monies in the fund shall be used for tourism
promotion in Rapides Parish by the Alexandria/Pineville Area Convention and Visitors
Bureau. All unexpended and unencumbered monies remaining in the fund at the end of the
fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer
in the same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
(3) The monies in the Rapides Parish Coliseum Fund shall be subject to an annual
appropriation by the legislature. The monies in the fund shall be used by the governing
authority of Rapides Parish solely and exclusively for expenses for and associated with the
Rapides Parish Coliseum. All unexpended and unencumbered monies remaining in the fund
at the end of the fiscal year shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited in the state general fund.
*Acts 1997, No. 370, §1, eff. July 1, 1997; Acts 1997, No. 1289, §8, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.33** Disposition of certain collections in Lincoln Parish {#sec-47-322.33 omnilex-key=us-la-statutes--rs-title-47--47:322.33}
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in Lincoln Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into a special fund which is hereby created in the state treasury and
designated as the "Lincoln Parish Municipalities Fund".
B. The monies in the Lincoln Parish Municipalities Fund shall be subject to annual
appropriation by the legislature. All unexpended and unencumbered monies in the fund shall
be invested by the treasurer in the same manner as the monies in the state general fund, and
all interest earned shall be deposited in the state general fund. The monies in the fund shall
be allocated to the municipalities of Choudrant, Dubach, Simsboro, Grambling, Ruston, and
Vienna, which allocation shall be proportionate and shall be based on the population of each
municipality to the total population for all such municipalities. Monies allocated under this
Section shall be used solely for infrastructure enhancements which support economic
development or tourism. Municipalities allocated monies from this fund may combine their
monies to achieve local, parish, or regional infrastructure enhancements which support
economic development or tourism.
*Acts 1997, No. 651, §1, eff. July 1, 1997; Acts 2008, No. 267, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.34** Disposition of certain collections in the parish of Jefferson {#sec-47-322.34 omnilex-key=us-la-statutes--rs-title-47--47:322.34}
A. The avails of the tax imposed by R.S. 47:321 from the sale of services as defined
in R.S. 47:301.3(1) in the parish of Jefferson under the provisions of R.S. 47:321(C) and 322
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Jefferson Parish Convention Center Fund as provided in
R.S. 47:332.1(A).
B.(1) The amount of proceeds of the tax levied by R.S. 47:321 in the fund which are
collected in the city of Kenner shall be available as provided in this Subsection. The monies
shall be used fifty percent for the Rivertown Museum Theater Complex and fifty percent for
the Pontchartrain Center/Laketown Development.
(2)(a) Sixty percent of the amount of proceeds of the tax levied by R.S. 47:321 in the
fund which are collected in all areas of the parish of Jefferson exclusive of the cities of
Gretna and Kenner and the town of Grand Isle shall be placed in escrow and shall be
available exclusively for improvements at Lafreniere Park and the LaSalle tract on the east
side of the Mississippi River in the parish of Jefferson, of which one-half shall be for
improvements at Lafreniere Park and one-half shall be for the LaSalle tract on the east side
of the Mississippi River in the parish of Jefferson.
(b) Ten percent of the amount of the proceeds of the tax levied by R.S. 47:321 in the
fund which are collected in all areas of the parish of Jefferson, exclusive of the cities of
Gretna and Kenner and the town of Grand Isle, shall be placed in escrow and shall be
available exclusively for the Sala Avenue Restoration Project.
(c) The remaining thirty percent collected in all areas of the parish exclusive of the
cities of Gretna and Kenner and the town of Grand Isle shall be placed in escrow and shall
be available exclusively for use at the West Bank Civic Center at Bayou Segnette.
(3)(a) The avails of the tax imposed by this Chapter from the sales of services as
defined by R.S. 47:301.3(1) in the city of Gretna in Jefferson Parish under the provisions of
R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redemption Fund, and
after a sufficient amount is allocated from that fund to pay all of the obligations secured by
the full faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special account in the Jefferson Parish
Convention Center Fund which is hereby created in the fund and designated as the "Gretna
Tourist Commission Enterprise Account".
(b) The monies in the Gretna Tourist Commission Enterprise Account shall be
subject to an annual appropriation by the legislature. The monies in the account shall be
utilized exclusively for tourism development purposes and for planning, development, or
capital improvements of tourism sites in the city of Gretna. All unexpended and
unencumbered monies remaining in the account at the end of the fiscal year shall remain in
the account.
(c) For purposes of this Paragraph, "capital improvements" shall mean expenditures
for acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
(4)(a) Notwithstanding any provision of law to the contrary, the avails of the tax
imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Ward
11 of Jefferson Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to
the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that
fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay the remainder of such
funds into a special account which is hereby created in the Jefferson Parish Convention
Center Fund and designated as the "Town of Grand Isle Tourist Commission Enterprise
Account".
(b) The monies in the Town of Grand Isle Tourist Commission Enterprise Account
shall be subject to an annual appropriation by the legislature. The monies in the account
shall be utilized exclusively for tourism development purposes and for planning,
development, or capital improvements of tourism sites in the town of Grand Isle.
(c) For purposes of this Paragraph, "capital improvements" shall mean expenditures
for acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
C. The monies in the fund shall be subject to an annual appropriation by the
legislature. The monies shall be appropriated as determined under the provisions of
Subsection B of this Section. All unexpended and unencumbered monies in the Jefferson
Parish Convention Center Fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as monies in the state general fund and all
interest earned shall be deposited into the state general fund.
D. The parish of Jefferson may issue bonds payable from a pledge and dedication of
the amounts of proceeds of the tax in the Jefferson Parish Convention Center Fund allocated
pursuant to and for the purposes set forth in Subsection B of this Section. Whenever such
bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the
fund allocated pursuant to Subsection B of this Section, monies sufficient to pay the
principal, interest, and premium, if any, due on the bonds each year. If the legislature, after
a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal,
interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be
effected, the state shall in no way be a party to any contractual rights arising from the bonds
issued, nor shall the state be in any way obligated for any payments due to holders of the
bonds issued under the provisions of this Subsection.
*Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.35** Disposition of certain collections in LaSalle Parish {#sec-47-322.35 omnilex-key=us-la-statutes--rs-title-47--47:322.35}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "LaSalle Economic Development District Fund".
B. The monies in the LaSalle Economic Development District Fund shall be subject
to an annual appropriation by the legislature. Sixty-seven and one-half percent of the monies
in the fund shall be utilized exclusively for purposes of the LaSalle Economic Development
District. Twenty-two and one-half percent of the monies in the fund shall be utilized
exclusively for the LaSalle Parish Museum. Ten percent of the monies in the fund shall be
utilized exclusively for purposes of the Centennial Cultural Center. All unexpended and
unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the
fund. The monies in the fund shall be invested by the treasurer in the same manner as the
monies in the state general fund, and all interest earned shall be deposited in the state general
fund.
*Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 1999, No. 381, §1, eff. July 1, 1999; Acts 2001, No. 986, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.36** Disposition of certain collections in Caldwell Parish {#sec-47-322.36 omnilex-key=us-la-statutes--rs-title-47--47:322.36}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in Caldwell Parish under the provisions of R.S. 47:321(C) and 322 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Caldwell Parish Economic Development Fund".
B. The monies in the Caldwell Parish Economic Development Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be utilized
exclusively for purposes of the Caldwell Parish Industrial Development Board. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited in the state general fund.
*Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.37** Disposition of certain collections in St. Tammany Parish {#sec-47-322.37 omnilex-key=us-la-statutes--rs-title-47--47:322.37}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in St. Tammany Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the St. Tammany Parish Fund as
provided for in R.S. 47:302.26.
*Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 133, §1, eff. May 5, 1998; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2004, No. 630, §1, eff. July 5, 2004; Acts 2006, No. 537, §2; Acts 2006, No. 658, §1, eff. July 1, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.38** Disposition of certain collections in Orleans Parish {#sec-47-322.38 omnilex-key=us-la-statutes--rs-title-47--47:322.38}
A.(1) The avails of the tax imposed by R.S. 47:321 from the sale of services as
defined in R.S. 47:301.3(1) in Orleans Parish under the provisions of R.S. 47:321(C) and 322
in each fiscal year shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay two million dollars of the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "Ernest N. Morial
Convention Center Phase IV Expansion Project Fund".
(2) The monies in the fund shall be appropriated and used to provide funds for the
project and shall be administered by the Ernest N. Morial - New Orleans Exhibition Hall
Authority.
B.(1) The remainder of the avails shall be deposited into a special fund hereby
created in the state treasury and designated the "New Orleans Sports Franchise Fund".
(2) The monies in the fund shall be appropriated and distributed each fiscal year to
the Louisiana Stadium and Exposition District for use only to fund contractual obligations
of the state to any National Football League or National Basketball Association franchise
located in Orleans Parish. Such obligations shall be "expenses of the operations and
maintenance of both the district and the properties" for the purpose of the use of all revenues,
from whatever source, derived by the district. However, the team practice facility or
corporate headquarters for a National Football League franchise may be located elsewhere
in the state of Louisiana.
(3) The board of commissioners of the Louisiana Stadium and Exposition District
shall have administrative responsibility and authority for the funds allocated pursuant to this
Subsection.
C.(1) All unexpended and unencumbered monies in the New Orleans Sports
Franchise Fund at the end of the fiscal year shall be transferred or deposited as hereinafter
provided.
(a) The state treasurer shall first transfer to the state general fund an amount of such
unexpended and unencumbered monies equal to the amounts actually expended by the state
for reimbursement to the Charlotte NBA Hornets Limited Partnership of the NBA
application fee and for transitional and relocation expenses incurred in relocating to New
Orleans. Such transfers shall not exceed one million seven hundred fifty thousand dollars
in the aggregate.
(b) After satisfying the requirement of Subparagraph (a) of this Paragraph, the
remainder of such unexpended and unencumbered monies shall be deposited into a special
fund hereby created in the state treasury and designated as the "New Orleans Area Economic
Development Fund". The monies in the fund shall be allocated to each state senator and state
representative whose district includes all or any portion of Orleans Parish, to be administered
through the Louisiana Stadium and Exposition District, hereinafter "the district", to be used
within Orleans Parish for the provision of grants for tourism, economic development,
racetrack planning and development, and other activities, all as provided in Paragraph (2) of
this Subsection.
(2)(a) Of the total appropriation from the fund which has been allocated pursuant to
Subparagraph (1)(b) of this Subsection for the provision of grants, and which consists of
monies placed into the fund on and after July 1, 1999, fifty percent shall be designated for
grants to be selected by each state senator whose district includes all or any portion of
Orleans Parish, and fifty percent shall be designated for grants to be selected by each state
representative whose district includes all or any portion of Orleans Parish, in consultation
with the board of commissioners of the district. The amount available for allocation by each
senator shall be determined by dividing the population within Orleans Parish for the
respective district by the total parish population and then multiplying such ratio by fifty
percent of the total appropriation. The amount available for allocation by each representative
shall be determined by dividing the population within Orleans Parish for the respective
district by the total parish population and then multiplying such ratio by fifty percent of the
total appropriation. Population data from the latest federal census shall be used in
establishing allocation ratios.
(b) The board of commissioners of the district shall have administrative
responsibility and authority for funds allocated pursuant to Subparagraph (1)(b) of this
Subsection and shall consult with the appropriate representative or senator having authority
to determine the grants to be distributed each year from the funds so allocated, but shall not
have the authority to expend, obligate, allocate, or otherwise control any of such funds except
as specifically provided in this Subsection.
(c) Grants shall be available for activities, projects, or programs undertaken for a
public purpose, including but not limited to tourism, recreation, economic development,
capital outlay, education, and services for youth and the elderly.
(d) Grants shall be exclusively available to public and private nonprofit entities, and
such funds shall be expended only for a public purpose. No grantee which is a private,
nonprofit corporation shall be involved in any political activity. "Political activity" shall
mean an effort to support or oppose a proposition or the election of a candidate for political
office or to support or oppose a particular political party in an election.
(3) The board of commissioners of the district shall develop a grant application
process which shall be used by entities seeking grants. Grant applications shall include at
a minimum:
(a) A detailed narrative describing the grant applicant, the proposed activity or
project and its value, and the objectives to be accomplished through the use of grant funds.
(b) A detailed budget for the activity or project, including measurable indicators of
achievement of performance expectations.
(c) If the grant applicant is a private, nonprofit entity, information on the entity's
purpose, its size, the names and addresses of the members of its governing body, and its
taxpayer identification number.
(4) The board of commissioners of the district shall monitor and evaluate the use of
grant funds. The grantee shall cooperate in providing any information requested by the
district relative to the funded activity. Each grantee shall be subject to audit by the legislative
auditor in accordance with R.S. 24:513.
(5) Following a hearing and upon a finding that any grant provided pursuant to this
Subsection is not in compliance with the requirements of this Subsection, the board of
commissioners of the district, with the concurrence of the representative or senator whose
funds were provided, may revoke further funding of such grant.
(6) All unexpended and unencumbered monies in the fund at the end of any fiscal
year shall remain in the fund. All monies remaining in the fund which are to be used in
Orleans Parish for provision of grants as provided in Subparagraph (1)(b) of this Subsection,
which are unexpended and unencumbered at the end of the fiscal year, shall remain in the
fund solely for use for such grants, and shall be incorporated into the amounts available for
appropriation for such grants in the next fiscal year. The monies in the fund shall be invested
by the treasurer in the same manner as the monies in the state general fund, and all interest
earned shall be deposited into the fund.
D. No monies shall be appropriated from the State General Fund for the provisions
of this Section.
*Acts 1997, No. 1423, §1, eff. July 1, 1997; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2001, No. 1193, §1, eff. June 29, 2001; Acts 2002, 1st Ex. Sess., No. 73, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.39** Disposition of certain collections in St. Bernard Parish {#sec-47-322.39 omnilex-key=us-la-statutes--rs-title-47--47:322.39}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in St. Bernard Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from the fund to pay all the obligations secured by the full faith
and credit of the state which become due and payable within any fiscal year, the treasurer
shall pay the remainder of such funds into the St. Bernard Parish Enterprise Fund as provided
in and subject to the provisions of R.S. 47:332.22.
*Acts 1999, No. 93, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.40** Disposition of certain collections in Red River Parish {#sec-47-322.40 omnilex-key=us-la-statutes--rs-title-47--47:322.40}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Red River Visitor Enterprise Fund
as provided in and subject to the provisions of R.S. 47:302.45.
*Acts 1999, No. 121, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.41** Disposition of certain collections in Evangeline Parish {#sec-47-322.41 omnilex-key=us-la-statutes--rs-title-47--47:322.41}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Evangeline Visitor Enterprise Fund
as provided in and subject to the provisions of R.S. 47:302.49.
*Acts 1999, No. 1025, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.42** Disposition of certain collections in the city of Baker {#sec-47-322.42 omnilex-key=us-la-statutes--rs-title-47--47:322.42}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in the city of Baker under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Baker Economic Development Fund
as provided in and subject to the provisions of R.S. 47:302.50.
*Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.43** Disposition of certain collections in Bienville Parish {#sec-47-322.43 omnilex-key=us-la-statutes--rs-title-47--47:322.43}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Bienville Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Bienville Parish Tourism and
Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.51.
*Acts 2001, No. 224, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.44** Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012. {#sec-47-322.44 omnilex-key=us-la-statutes--rs-title-47--47:322.44}
*Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.*
##### **§ 47:322.45** Disposition of certain collections in Concordia Parish {#sec-47-322.45 omnilex-key=us-la-statutes--rs-title-47--47:322.45}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Concordia Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Concordia Parish Economic
Development Fund as provided in and subject to the provisions of R.S. 47:302.53.
*Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.46** Disposition of certain collections in Lafourche Parish {#sec-47-322.46 omnilex-key=us-la-statutes--rs-title-47--47:322.46}
A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined
in R.S. 47:301.3(1) in Lafourche Parish under provisions of R.S. 47:321(C) and 322 shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Lafourche Parish Association for Retarded Citizens (ARC) Training and
Development Fund".
B. The monies in the Lafourche Parish Association for Retarded Citizens (ARC)
Training and Development Fund shall be subject to an annual appropriation by the
legislature. All unexpended and unencumbered monies remaining in the fund at the end of
the fiscal year shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited into the state general fund.
C. Monies appropriated from the fund shall be available for use by the Lafourche
Parish Association for Retarded Citizens (ARC) for services including but not limited to
professional services and adult habilitation.
*Acts 2002, 1st Ex. Sess., No. 71, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.47** Disposition of certain collections in Webster Parish {#sec-47-322.47 omnilex-key=us-la-statutes--rs-title-47--47:322.47}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Webster Parish Convention and
Visitors Commission Fund as provided in and subject to the provisions of R.S. 47:302.15.
*Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.48** Disposition of certain collections in Grant Parish {#sec-47-322.48 omnilex-key=us-la-statutes--rs-title-47--47:322.48}
The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in
R.S. 47:301.3(1) in Grant Parish under the provisions of R.S. 47:321(C) and 322, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Grant Parish Economic Development
Fund as provided in and subject to the provisions of R.S. 47:302.55.
*Acts 2015, No. 39, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:322.49** Disposition of certain collections in Orleans Parish {#sec-47-322.49 omnilex-key=us-la-statutes--rs-title-47--47:322.49}
Notwithstanding the provisions of R.S. 47:322.38, the avails of the tax imposed by
R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) collected from hotels
as defined in R.S. 47:301(6)(b) in Orleans Parish under the provisions of R.S. 47:321(C) and
322, as applicable, shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the New Orleans Quality of Life Fund
as provided in and subject to the provisions of R.S. 47:302.56.
*Acts 2017, No. 333, §1, eff. July 1, 2017; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:323** Repealed by Acts 1986, No. 389, §2. {#sec-47-323 omnilex-key=us-la-statutes--rs-title-47--47:323}
*Repealed by Acts 1986, No. 389, §2.*
##### **§ 47:324** Disposition of certain collections; Louisiana Wildlife and Fisheries Conservation Fund {#sec-47-324 omnilex-key=us-la-statutes--rs-title-47--47:324}
Notwithstanding any other provision of law to the contrary, all revenue derived from mineral leases or exploration in any way of the mineral resources, including mineral revenues, from the Attakapas Wildlife Management Area, or the area known as the Attakapas Wildlife Management Area in the absence of the governor's proclamation, shall be dedicated to the Louisiana Wildlife and Fisheries Conservation Fund.
*Acts 2007, No. 455, §1, eff. July 1, 2008.*
##### **§ 47:325** Repealed by Acts 1988, No. 2, §2. {#sec-47-325 omnilex-key=us-la-statutes--rs-title-47--47:325}
*Repealed by Acts 1988, No. 2, §2.*
#### **CHAPTER 2-B** ADDITIONAL SALES AND USE TAX; USE TAX ON LIMESTONE AGGREGATE
##### **§ 47:331** Imposition of tax {#sec-47-331 omnilex-key=us-la-statutes--rs-title-47--47:331}
A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 321.1(A) and
collected pursuant to the provisions of Chapters 2 and 2-A of this Subtitle, there is hereby
levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and
the storage for use or consumption in this state of each item or article of tangible personal
property or digital product, as defined in Chapter 2 of this Subtitle; the levy of the tax shall
be as follows:
(1) At the rate of one percent of the sales price of each item or article of tangible
personal property or digital product when sold at retail in this state, the tax to be computed
on gross sales for the purpose of remitting the amount of tax to the state, and to include each
and every retail sale.
(2) At the rate of one percent of the cost price of each item or article of tangible
personal property or digital product when it is not sold but is used, consumed, distributed,
or stored for use or consumption in this state, provided that there shall be no duplication of
the tax.
B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 321.1(B) and
collected pursuant to the provisions of Chapters 2 and 2-A of this Subtitle, there is hereby
levied a tax upon the lease or rental within this state of each item or article of tangible
personal property or digital product, as defined in Chapter 2 of this Subtitle. The levy of the
tax shall be as follows:
(1) At the rate of one percent of the gross proceeds derived from the lease or rental
of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle,
where the lease or rental of such property is in an established business, or part of an
established business, or is incidental or germane to the business.
(2) At the rate of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property or digital product.
C. In addition to the tax levied on sales of services by R.S. 47:302(C) and 321(C)
and collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax
upon all sales of services in this state, as defined by Chapter 2 of this Subtitle, at the rate of
one percent of the amounts paid or charged for such services.
D. The tax levied herein shall be collected from the dealer, and/or wholesaler as
provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised
Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall
be in addition to all other taxes, whether levied in the form of sales, excise, license, or
privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
E. Repealed by Acts 1994, No. 17, §2, eff. July 1, 1995. Acts 1994, 3d Ex. Sess.,
No. 4, §2, eff. Sept. 1, 1994, repealed §2 of Act No. 17, making the repeal of §331(E)
effective Sept. 1, 1994.
F-W. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984, S.C.R. No. 148, 1984 R.S;
H.C.R. No. 68, 1985 R.S.; S.C.R. No. 76, 1986 R.S.; H.C.R. 163, 1988 R.S.; Acts 1988 No.
988, §1, eff. July 27, 1988; HCR No. 160 of 1989 R.S., eff. July 1, 1989; HCR No. 1 of 1989
2d E.S., eff. July 1, 1989; Acts 1990, No. 386, §1, eff. July 10, 1990; Acts 1990, No. 1038,
§2; Acts 1991, 1st E.S., No. 4, §1, eff. July 1, 1991; Acts 1992, No. 563, §1, eff. July 1,
1992; Acts 1992, No. 926, §1, eff. July 1, 1992; Acts 1994, No. 17, §2, eff. Sept. 1, 1994;
Acts 1994, No. 20, §1, eff. July 1, 1994; Acts 1996, No. 5, §3, eff. July 1, 1996; Acts 1998,
No. 1, §1, eff. July 1, 1998; Acts 2000, 1st Ex. Sess., No. 18, §1, eff. July 2, 2000; Acts
2000, No. 22, §3, eff. April 1, 2004; Acts 2000, No. 22, §4, eff. April 1, 2016; Acts 2001,
1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional
eff. dates – see notes below); Acts 2002, No. 22, §1, eff. July 1, 2002 ; Acts 2002, No. 49,
§1, eff. July 1, 2002; Acts 2004, No. 4, §1, eff. July 1, 2004; Acts 2004, 1^st^ Ex. Sess., No. 5,
§1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2007, No.
358, §4, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts 2007, No. 439, §1,
eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts
2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; H.C.R. No.
8, 2015 R.S.; Acts 2016, 1^st^ Ex. Sess., No. 9, §1, eff. April 1, 2016; Acts 2016, 1^st^ Ex. Sess.,
No. 25, §1, eff. April 1, 2016; Acts 2018, 3^rd^ Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts
2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff.
July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2^nd^ Ex. Sess., No. 16, §1,
eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June
4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021;
Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts
2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec.
4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3,
eff. June 20, 2025.
NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this
Act is to amend Louisiana law so that it conforms to the federal Mobile
Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C.
Sections 116 through 126. If it is determined by the legislative oversight
committees of the Department of Revenue, which are set forth in R.S.
49:968, that a court of competent jurisdiction has entered a final judgment on
the merits that (1) is based on federal or state law; (2) is no longer subject to
appeal; and (3) substantially limits or impairs the essential elements of
Section 1 or 2 of this Act, then the provisions enacted by such Sections shall
be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the
date of entry of such judgment."
NOTE: See H.C.R. No. 8, 2015 R.S., re: suspension of exemptions.
NOTE: See Acts 2019, No. 199, re: applicability.
##### **§ 47:332** Collection of the tax {#sec-47-332 omnilex-key=us-la-statutes--rs-title-47--47:332}
The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one
percent tax herein levied and shall be collected, under such rules and regulations as the
secretary of the Department of Revenue shall promulgate and adopt, in the manner now or
hereafter prescribed for collection of the sales tax levied and collected pursuant to the
provisions of Chapter 2 of this Subtitle and shall be subject to the same definitions,
exemptions, tax credits, penalties, and limitations now or hereafter prescribed in Chapter 2
of this Subtitle.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1986, 1st Ex. Sess.,
No. 20, §§1, 2, eff. Jan. 1, 1987; Acts 1997, No. 658, §2; Acts 2024, 3rd Ex. Sess., No. 11,
§2, eff. Dec. 4, 2024.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 13, §2.}}
##### **§ 47:332.1** Disposition of certain collections in the parish of Jefferson {#sec-47-332.1 omnilex-key=us-la-statutes--rs-title-47--47:332.1}
A.(1) The avails of the tax imposed by R.S. 47:331 from the sale of services as
defined in R.S. 47:301.3(1) in the parish of Jefferson, exclusive of Ward 11, under the
provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption
Fund, and after a sufficient amount is allocated from that fund to pay all obligations secured
by the full faith and credit of the state which become due and payable within any fiscal year,
the treasurer shall pay the remainder of the avails into a special fund which is hereby created
in the state treasury and designated as the Jefferson Parish Convention Center Fund.
(2) The avails of the tax imposed by R.S. 47:331 from the sale of services as defined
in R.S. 47:301.3(1) in Ward 11 in the parish of Jefferson under the provisions of R.S.
47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all obligations secured by the full faith
and credit of the state which become due and payable within any fiscal year, the treasurer
shall pay the remainder of the avails into a special fund which is hereby created in the state
treasury and designated as the Town of Grand Isle Tourist Commission Enterprise Fund.
B.(1) The amount of proceeds in the Jefferson Parish Convention Center Fund
collected in the city of Kenner shall be available exclusively for operating and maintaining
the convention center in the city of Kenner.
(2) The amount of proceeds in the Jefferson Parish Convention Center Fund
collected in all areas on the east side of the Mississippi River in the parish of Jefferson
exclusive of the city of Kenner shall be placed in escrow and shall be available exclusively
for planning, designing, purchasing or preparing for the purchase of land, and otherwise
preparing for the construction, and for the construction, operation, and maintenance of a
convention, assembly, or municipal center on the east side of the Mississippi River in the
parish of Jefferson.
(3) The amount of proceeds in the Jefferson Parish Convention Center Fund
collected in all areas on the west side of the Mississippi River in the parish of Jefferson shall
be available exclusively for planning, designing, purchasing or preparing for the purchase
of land, and otherwise preparing for the construction, and for the construction, operation, and
maintenance of the John Alario, Sr. Multi-purpose Center on the west side of the Mississippi
River in the parish of Jefferson.
(4) The amount of proceeds in the Town of Grand Isle Tourist Commission
Enterprise Fund shall be available exclusively for tourism development purposes and for
planning, development, or capital improvements of tourism sites in the town of Grand Isle.
"Capital improvements" means any expenditures for acquiring lands, buildings, equipment,
or other permanent properties, or for their construction, preservation, development, or
permanent improvement.
C. The monies in the funds shall be subject to an annual appropriation by the
legislature. The monies shall be appropriated as determined under the provisions of
Subsection B of this Section. All unexpended and unencumbered monies in the funds shall
remain in the funds. The monies in the funds shall be invested by the treasurer in the same
manner as monies in the state general fund and all interest earned shall be deposited into the
state general fund.
D.(1) The parish of Jefferson may issue bonds payable from a pledge and dedication
of the amounts of proceeds of the tax in the Jefferson Parish Convention Center Fund
allocated pursuant to, and for the purposes set forth in, R.S. 47:332.1(B)(2) and (3).
Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of
deposits in the Jefferson Parish Convention Center Fund allocated pursuant to R.S.
47:332.1(B)(2) and (3) monies sufficient to pay the principal, interest, and premium, if any,
due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to
appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the
bonds each year, or if such appropriation cannot be effected, the state shall in no way be a
party to any contractual rights arising from the bonds issued, nor shall the state be in any way
obligated for any payments due to holders of the bonds issued under the provisions of this
Paragraph.
(2) The town of Grand Isle may issue bonds payable from a pledge and dedication
of the amounts of proceeds of the tax in the Town of Grand Isle Tourist Commission
Enterprise Fund allocated pursuant to, and for the purposes set forth in, R.S. 47:332.1(B)(4).
Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of
deposits in the Town of Grand Isle Tourist Commission Enterprise Fund allocated pursuant
to R.S. 47:332.1(B)(4) monies sufficient to pay the principal, interest, and premium, if any,
due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to
appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the
bonds each year, or if such appropriation cannot be effected, the state shall in no way be a
party to any contractual rights arising from the bonds issued, nor shall the state be in any way
obligated for any payments due to holders of the bonds issued under the provisions of this
Paragraph.
*Acts 1986, 1st Ex. Sess., No. 9, §1, eff. Dec. 24, 1986; Acts 1989, No. 823, §1, eff. July 1, 1989; Acts 1990, No. 317, §1, eff. July 9, 1990; Acts 1995, No. 193, §5, eff. June 14, 1995; Acts 1999, No. 840, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.2** Disposition of certain collections in East Baton Rouge Parish {#sec-47-332.2 omnilex-key=us-la-statutes--rs-title-47--47:332.2}
A. Except as provided in R.S. 47:332.48, the avails of the tax imposed by R.S.
47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of East Baton
Rouge under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security
and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the
obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the East Baton Rouge Parish
Riverside Centroplex Fund.
B. The monies in the East Baton Rouge Parish Riverside Centroplex Fund shall be
subject to an annual appropriation by the legislature. The monies in the fund shall be
available for capital improvements at the Riverside Centroplex, the Louisiana Arts and
Science Center, Riverfront Promenade, and related projects in the Riverfront Development
Plan, all such projects to be in the city of Baton Rouge. All unexpended and unencumbered
monies in the fund shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited into the state general fund.
*Acts 1991, No. 1027, §1, eff. July 1, 1991; Acts 1997, No. 1072, §2, eff. July 14, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.3** Disposition of certain collections in Vernon Parish {#sec-47-332.3 omnilex-key=us-la-statutes--rs-title-47--47:332.3}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in the parish of Vernon under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the "Vernon Parish Legislative
Community Improvement Fund" as provided in R.S. 47:302.5 and the distribution and use
of such money shall be subject to the provisions of that Section.
*Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 854, §1, eff. July 1, 1995; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.4** Disposition of certain collections in St. John the Baptist Parish {#sec-47-332.4 omnilex-key=us-la-statutes--rs-title-47--47:332.4}
A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed
by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St.
John the Baptist under the provisions of R.S. 47:302(C), 331(C), and 332, as applicable, shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "St. John the Baptist Convention Facility Fund".
B. The monies in the St. John the Baptist Convention Facility Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be available
exclusively for economic development and tourism purposes, for acquisition of land, and for
acquisition and/or construction of buildings for use as the St. John the Baptist Convention
Facility. All unexpended and unencumbered monies in the fund shall remain in the fund.
The monies in the fund shall be invested by the treasurer in the same manner as the monies
in the state general fund, and all interest earned shall be deposited in the state general fund.
C.(1) The governing authority of St. John the Baptist Parish may issue bonds payable
from a pledge and dedication of the amounts of proceeds of the tax in the St. John the Baptist
Convention Facility Fund. The authority shall obtain the approval of at least a majority of
the members of the authority prior to the issuance of such bonds.
(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the
extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium,
if any, due on the bonds each year. If the legislature, after a diligent and good faith effort,
fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due
on the bonds each year, or if such appropriation cannot be effected, the state shall in no way
be a party to any contractual rights arising from the bonds issued, nor shall the state be in any
way obligated for any payments due to holders of the bonds issued under the provisions of
this Subsection.
*Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1996, No. 13, §1, eff. June 26, 1996; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.5** Disposition of certain collections in Natchitoches Parish {#sec-47-332.5 omnilex-key=us-la-statutes--rs-title-47--47:332.5}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in the parish of Natchitoches under the provisions of R.S. 47:331(C) and
332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Natchitoches Historic District
Development Fund as provided in and subject to R.S. 47:302.10(C).
*Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.6** Disposition of certain collections in the city of Shreveport {#sec-47-332.6 omnilex-key=us-la-statutes--rs-title-47--47:332.6}
A. The avails of the tax imposed by R.S. 47:302, one-half of the avails of the tax
imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of
services as defined in R.S. 47:301.3(1) in the city of Shreveport under the provisions of R.S.
47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond
Security and Redemption Fund, and after a sufficient amount is allocated from that fund to
pay all the obligations secured by the full faith and credit of the state which become due and
payable within any fiscal year, the treasurer shall pay the remainder of such funds into a
special fund which is hereby created in the state treasury and designated as the "Shreveport
Riverfront and Convention Center and Independence Stadium Fund".
B. The monies in the Shreveport Riverfront and Convention Center and
Independence Stadium Fund shall be subject to an annual appropriation by the legislature.
The monies in the fund shall be available exclusively for the purposes provided in R.S.
47:302.2(C) and (D). However, forty-seven thousand dollars of the monies deposited in the
fund shall be allocated annually to Pamoja Art Society for African-American cultural
activities in Shreveport, fifty thousand dollars of the monies deposited into the fund shall be
allocated annually to The Shreveport Multicultural Center, Inc., and fifteen thousand dollars
of the monies deposited in the fund shall be allocated annually to the Rho Omega and
Friends, Inc., for the Let the Good Times Roll Festival. All unexpended and unencumbered
monies in the fund shall remain in the fund. The monies in the fund shall be invested by the
treasurer in the same manner as the monies in the state general fund, and all interest earned
shall be deposited in the state general fund.
Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1996, 1st Ex. Sess., No. 85, §1, eff.
July 1, 1996; Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 1999, No. 1071, §1, eff. July
1, 1999; Acts 2005, No. 476, §1, eff. July 1, 2005; Acts 2011, No. 378, §1, eff. July 1, 2011;
Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2013, No. 420, §6, eff. July 1, 2013; Acts
2014, No. 646, §4, eff. July 1, 2014; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
NOTE: See R.S. 47:302.2.
##### **§ 47:332.7** Disposition of certain collections in the city of Bossier City {#sec-47-332.7 omnilex-key=us-la-statutes--rs-title-47--47:332.7}
A. The avails of the tax imposed by R.S. 47:302, one-half of the avails of the tax
imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of
services as defined in R.S. 47:301.3(1) in the city of Bossier City under the provisions of
R.S. 47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond
Security and Redemption Fund, and after a sufficient amount is allocated from that fund to
pay all the obligations secured by the full faith and credit of the state which become due and
payable within any fiscal year, the treasurer shall pay the remainder of such funds into a
special fund which is hereby created in the state treasury and designated as the "Bossier City
Riverfront and Civic Center Fund".
B. The monies in the Bossier City Riverfront and Civic Center Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be available
exclusively for riverfront and downtown development and for the operation and maintenance
of the civic center and a multipurpose arena in the city of Bossier City. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited in the state general fund.
Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1996, 1st Ex. Sess., No. 85, §1, eff.
July 1, 1996; Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 1999, No. 1248, §1, eff. July
1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
{{NOTE: SEE R.S. 47:302.3.}}
##### **§ 47:332.8** Disposition of certain collections in Washington Parish {#sec-47-332.8 omnilex-key=us-la-statutes--rs-title-47--47:332.8}
A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed
by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of
Washington under the provisions of R.S. 47:302(C), 331(C), and 332, as applicable, shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Washington Parish Tourist Commission Fund".
B. The monies in the Washington Parish Tourist Commission Fund shall be subject
to an annual appropriation by the legislature. The monies in the fund shall be available
exclusively for use by the Washington Parish Tourist Commission. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund and all
interest earned shall be deposited in the state general fund.
C. Notwithstanding any provision of law to the contrary, the Washington Convention
Facility Fund established in the state treasury by Act 977 of 1992 is hereby renamed the
"Washington Parish Infrastructure and Park Fund". Any money previously paid to the credit
of the Washington Convention Facility Fund and any monies which are required to be
deposited in the Washington Convention Facility Fund shall be deposited in and credited to
the Washington Parish Infrastructure and Park Fund. Monies in the fund shall be subject to
annual appropriation by the legislature and shall be used exclusively for infrastructure and
park projects in Washington Parish. All unexpended and unencumbered monies in the fund
shall remain in the fund. Monies in the fund shall be invested by the treasurer in the same
manner as monies in the state general fund and all interest earned shall be deposited in the
state general fund.
*Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.9** Disposition of certain collections in parish of Lafayette {#sec-47-332.9 omnilex-key=us-la-statutes--rs-title-47--47:332.9}
A. The avails of the tax imposed by R.S. 47:331 from the sale of services as defined
in R.S. 47:301.3(1) in the parish of Lafayette under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund and after a sufficient amount
is allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Lafayette Parish Visitor Enterprise Fund".
B.(1) The monies deposited pursuant to this Section in the Lafayette Parish Visitor
Enterprise Fund shall be subject to an annual appropriation by the legislature and for Fiscal
Years 1993-1994 and 1994-1995 shall be allocated one-third to the Acadian Village and
two-thirds to Vermilionville. For Fiscal Year 1995-1996, the money deposited in the fund
pursuant to this Section shall be allocated and used for the following purposes in the
following priority:
(a) Fifty thousand dollars for capital improvements to the Lafayette Children's
Museum.
(b) Fifty thousand dollars to Creole, Inc. for the Creole Museum.
(c) Thirty thousand six hundred dollars as Lafayette Parish's pro rata contribution for
the Jean Lafitte Scenic Byway District.
(d) An amount to Lafayette Parish sufficient to construct the Milton Visitors
Improvement Project up to ten thousand dollars.
(e) The remainder of such money in the fund for Fiscal Year 1995-1996, and the
money deposited in the fund pursuant to this Section for all fiscal years thereafter, shall be
allocated and used exclusively for planning, development, or capital improvements at the
Cajundome site in the city of Lafayette.
(2) All unexpended and unencumbered monies in the fund shall remain in the fund.
The monies in the fund shall be invested by the treasurer in the same manner as the monies
in the state general fund, and all interest earned shall be deposited into the state general fund.
(3) For the purposes of this Section, "capital improvements" shall mean expenditures
for acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
*Acts 1992, No. 983, §1, eff. for taxable periods on or after July 1, 1993; Acts 1995, No. 757, §1, eff. July 1, 1995; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.10** Disposition of certain collections in Orleans Parish {#sec-47-332.10 omnilex-key=us-la-statutes--rs-title-47--47:332.10}
A. The avails of the tax imposed by R.S. 47:331 from the sale of services as defined
in R.S. 47:301.3(1) in Orleans Parish, under the provisions of R.S. 47:331(C) and 332 in
each fiscal year shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special fund which is hereby created
in the state treasury and designated as the "New Orleans Metropolitan Convention and
Visitors Bureau Fund".
B. The monies in the New Orleans Metropolitan Convention and Visitors Bureau
Fund shall be appropriated each fiscal year by the legislature. The monies in the fund shall
be appropriated to the New Orleans Metropolitan Convention and Visitors Bureau. All
unexpended and unencumbered monies in the fund shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the fund.
*Acts 1995, No. 193, §4, eff. July 1, 1995; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.11** Disposition of certain collections in Vermilion Parish {#sec-47-332.11 omnilex-key=us-la-statutes--rs-title-47--47:332.11}
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in
R.S. 47:301.3(1) in the parish of Vermilion under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which becomes due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the Vermilion Parish Visitor Enterprise Fund. The monies
in the Vermilion Parish Visitor Enterprise Fund shall be used in accordance with the
provisions of R.S. 47:302.23.
*Acts 1995, No. 817, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.12** Disposition of certain collections in Beauregard Parish {#sec-47-332.12 omnilex-key=us-la-statutes--rs-title-47--47:332.12}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in the parish of Beauregard under the provisions of R.S. 47:331(C) and 332,
as applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Beauregard Parish Community
Improvement Fund as provided in and subject to the provisions of R.S. 47:302.24.
*Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.13** Disposition of certain collections in St. Tammany Parish {#sec-47-332.13 omnilex-key=us-la-statutes--rs-title-47--47:332.13}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in St. Tammany Parish under R.S. 47:331(C) and 332, as applicable, shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the St. Tammany Parish Fund as provided in and subject to
R.S. 47:302.26.
*Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.14** Disposition of certain collections in Tangipahoa Parish {#sec-47-332.14 omnilex-key=us-la-statutes--rs-title-47--47:332.14}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Tangipahoa Parish under R.S. 47:331(C) and 332, as applicable, shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Tangipahoa Parish Economic Development Fund as
provided in and subject to R.S. 47:322.5.
*Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 2018, No. 446, §1, eff. July 1, 2018; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.15** Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012. {#sec-47-332.15 omnilex-key=us-la-statutes--rs-title-47--47:332.15}
*Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.*
##### **§ 47:332.16** Disposition of certain collections in Ouachita Parish {#sec-47-332.16 omnilex-key=us-la-statutes--rs-title-47--47:332.16}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Ouachita Parish under R.S. 47:331(C) and 332, as applicable, shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Ouachita Parish Visitor Enterprise Fund as provided in and
subject to R.S. 47:302.7.
*Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.17** Disposition of certain collections in Pointe Coupee Parish {#sec-47-332.17 omnilex-key=us-la-statutes--rs-title-47--47:332.17}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the Pointe Coupee Parish Visitor Enterprise Fund. The
monies in the Pointe Coupee Parish Visitor Enterprise Fund shall be used in accordance with
the provisions of R.S. 47:302.28.
*Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.18** Disposition of certain collections in Iberville Parish {#sec-47-332.18 omnilex-key=us-la-statutes--rs-title-47--47:332.18}
A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by
R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as
defined in R.S. 47:301.3(1) in the parish of Iberville under the provisions of R.S. 47:302(C),
321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond Security and
Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the
obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "Iberville Parish Visitor
Enterprise Fund".
B. The monies in the Iberville Parish Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature to the parish governing authority of Iberville Parish.
The monies in the fund shall be made available exclusively for economic development and
tourism purposes, planning, development, or capital improvements of tourism sites in the
parish of Iberville. All unexpended and unencumbered monies in the fund shall remain in
the fund. The monies in the fund shall be invested by the treasurer in the same manner as
the monies in the state general fund, and all interest earned shall be deposited in the state
general fund.
C. For purposes of this Section, "capital improvements" shall mean expenditures for
acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
*Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 340, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.19** Disposition of certain collections in West Baton Rouge Parish {#sec-47-332.19 omnilex-key=us-la-statutes--rs-title-47--47:332.19}
A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by
R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as
defined in R.S. 47:301.3(1) in the parish of West Baton Rouge under the provisions of R.S.
47:302(C), 321(C), 331(C), and 332, as applicable, shall be credited to the Bond Security and
Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the
obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created in the state treasury and designated as the "West Baton Rouge Parish
Visitor Enterprise Fund".
B. The monies in the West Baton Rouge Parish Visitor Enterprise Fund shall be
subject to an annual appropriation by the legislature to the parish governing authority of West
Baton Rouge Parish. The monies in the fund shall be made available exclusively for
economic development and tourism purposes, planning, development, or capital
improvements of tourism sites in the parish of West Baton Rouge. All unexpended and
unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be
invested by the treasurer in the same manner as the monies in the state general fund, and all
interest earned shall be deposited in the state general fund.
C. For purposes of this Section, "capital improvements" shall mean expenditures for
acquiring lands, buildings, equipment, or other permanent properties, or for their
construction, preservation, development, or permanent improvement, or for payment of
principal, interest, or premium, if any, and other obligations incident to the issuance, security,
and payment of bonds or other evidences of indebtedness associated therewith.
*Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.20** Disposition of certain collections in St. Landry Parish {#sec-47-332.20 omnilex-key=us-la-statutes--rs-title-47--47:332.20}
A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by
R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as
defined in R.S. 47:301.3(1) in the parish of St. Landry under the provisions of R.S.
47:302(C), 321(C), 322, 331(C), and 332, as applicable, shall be credited to the Bond
Security and Redemption Fund, and after a sufficient amount is allocated from that fund to
pay all the obligations secured by the full faith and credit of the state which become due and
payable within any fiscal year, the treasurer shall pay the remainder of such funds into a
special fund which is hereby created in the state treasury and designated as the "St. Landry
Parish Historical Development Fund No. 1". All unexpended and unencumbered monies in
the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall
be invested by the treasurer in the same manner as the monies in the state general fund, and
all interest earned shall be deposited in the state general fund. The monies in the fund shall
be used solely as provided by Subsection B of this Section and only in the amounts
appropriated by the legislature.
B. The monies in the St. Landry Parish Historical Development Fund No. 1 shall be
subject to an annual appropriation by the legislature. An amount equal to the avails of the tax
imposed by R.S. 47:302 shall be allocated exclusively for renovation, repair, reconstruction,
maintenance, or for payment of principal, interest, or premium, if any, and other obligations
incident to the issuance, security, and payment of bonds or other evidences of indebtedness,
all related to the improvement and/or preservation of the Old City Hall - City Market in
Opelousas; operations of the Delta Grand Theatre in Opelousas; operations, upgrades, and
maintenance of City of Opelousas Parks and Recreation; improvement, preservation, and
operation of the Liberty Theatre in Eunice; and any other related tourism activities in St.
Landry Parish. An amount equal to the avails of the tax imposed by R.S. 47:321 and 331
shall be allocated to the St. Landry Parish Tourist Commission for use exclusively in
planning, development, or capital improvements of tourism sites in the parish of St. Landry.
*Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 2001, No. 221, §1, eff. July 1, 2001; Acts 2007, No. 189, §1, eff. June 27, 2007; Acts 2012, No. 576, §2, eff. July 1, 2012; Acts 2021, No. 284, §1, eff. June 14, 2021; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.21** Disposition of certain collections in Avoyelles Parish {#sec-47-332.21 omnilex-key=us-la-statutes--rs-title-47--47:332.21}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Avoyelles Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Avoyelles Parish Visitor Enterprise Fund. The monies in
the Avoyelles Parish Visitor Enterprise Fund shall be used in accordance with the provisions
of R.S. 47:302.6.
*Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.22** Disposition of certain collections in St. Bernard Parish {#sec-47-332.22 omnilex-key=us-la-statutes--rs-title-47--47:332.22}
A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed
by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St.
Bernard under the provisions of R.S. 47:302(C), 331(C), and 332, as applicable, shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "St. Bernard Parish Enterprise Fund".
B. The monies in the St. Bernard Parish Enterprise Fund shall be subject to an annual
appropriation by the legislature. The monies in the fund shall be available exclusively for
tourism purposes and economic development purposes in St. Bernard Parish.
C. The parish of St. Bernard may issue bonds payable from a pledge and dedication
of the amounts of proceeds of the tax in the St. Bernard Parish Enterprise Fund. Whenever
such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in
the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the
bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate
sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each
year, or if such appropriation cannot be effected, the state shall in no way be a party to any
contractual rights arising from the bonds issued, nor shall the state be in any way obligated
for any payments due to holders of the bonds issued under the provisions of this Section.
*Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.23** Disposition of certain collections in St. James Parish {#sec-47-332.23 omnilex-key=us-la-statutes--rs-title-47--47:332.23}
A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed
by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St.
James under the provisions of R.S. 47:302(C), 331(C), and 332, as applicable, shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "St. James Parish Enterprise Fund".
B. The monies in the St. James Parish Enterprise Fund shall be subject to an annual
appropriation by the legislature. The monies in the fund shall be available for use by the
governing authority of St. James Parish to promote tourism and economic development-related activities and for acquisition of land and acquisition, construction, maintenance, and
repair of buildings and parking areas for use for the St. James Convention Facility or the St.
James Parish Tourist Information Welcome Center, and other multipurpose buildings,
including an agricultural arena and farmer's market.
C. The parish of St. James may issue bonds payable from a pledge and dedication
of the amounts of proceeds of the tax in the St. James Parish Enterprise Fund. Whenever
such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in
the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the
bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate
sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each
year, or if such appropriation cannot be effected, the state shall in no way be a party to any
contractual rights arising from the bonds issued, nor shall the state be in any way obligated
for any payments due to holders of the bonds issued under the provisions of this Section.
*Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2015, No. 182, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.24** Disposition of certain collections in St. Charles Parish {#sec-47-332.24 omnilex-key=us-la-statutes--rs-title-47--47:332.24}
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in
R.S. 47:301.3(1) in the parish of St. Charles under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which becomes due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the St. Charles Parish Enterprise Fund. The monies in the St.
Charles Parish Enterprise Fund shall be used in accordance with the provisions of R.S.
47:302.11(B).
*Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.25** Disposition of certain collections in West Carroll Parish {#sec-47-332.25 omnilex-key=us-la-statutes--rs-title-47--47:332.25}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the West Carroll Parish Visitor
Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.31.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.26** Disposition of certain collections in East Carroll Parish {#sec-47-332.26 omnilex-key=us-la-statutes--rs-title-47--47:332.26}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the East Carroll Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.32.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.27** Disposition of certain collections in Tensas Parish {#sec-47-332.27 omnilex-key=us-la-statutes--rs-title-47--47:332.27}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Tensas Parish Visitor Enterprise Fund
as provided in and subject to the provisions of R.S. 47:302.33.
*Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.28** Disposition of certain collections in Allen Parish {#sec-47-332.28 omnilex-key=us-la-statutes--rs-title-47--47:332.28}
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in
R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:331(C) and 332 shall be
credited to the Bond Security and Redemption Fund and after a sufficient amount is allocated
from that fund to pay all of the obligations secured by the full faith and credit of the state
which become due and payable within any fiscal year, the treasurer shall pay the remainder
of such monies into the Allen Parish Capital Improvements Fund created pursuant to R.S.
47:302.36. The monies in the fund shall be used in accordance with the provisions of R.S.
47:302.36.
*Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.29** Disposition of certain collections in Sabine Parish {#sec-47-332.29 omnilex-key=us-la-statutes--rs-title-47--47:332.29}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Sabine Parish Tourism Improvement
Fund as provided in and subject to the provisions of R.S. 47:302.37.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.30** Disposition of certain collections in Calcasieu Parish {#sec-47-332.30 omnilex-key=us-la-statutes--rs-title-47--47:332.30}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the avails from the sales of such services in Ward 3 of Calcasieu Parish
into the Lake Charles Civic Center Fund as provided in and subject to the provisions of R.S.
47:322.11, the avails from the sales of such services in Wards 4, 5, 6, and 7 of Calcasieu
Parish into the West Calcasieu Community Center Fund as provided in and subject to the
provisions of R.S. 47:302.12, and the avails from the sales of such services in Wards 1, 2,
and 8 of Calcasieu Parish into the Calcasieu Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.14.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 1998, 1st Ex. Sess., No. 33, §1, eff. April 24, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.31** Disposition of certain collections in Cameron Parish {#sec-47-332.31 omnilex-key=us-la-statutes--rs-title-47--47:332.31}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Cameron Parish Tourism
Development Fund as provided in and subject to the provisions of R.S. 47:302.25.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.32** Disposition of certain collections in Jefferson Davis Parish {#sec-47-332.32 omnilex-key=us-la-statutes--rs-title-47--47:332.32}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:331(C) and 332,
as applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Jefferson Davis Parish Visitor
Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.38.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.33** Disposition of certain collections in Winn Parish {#sec-47-332.33 omnilex-key=us-la-statutes--rs-title-47--47:332.33}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Winn Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Winn Parish Tourism Fund as
provided in and subject to the provisions of R.S. 47:302.16.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.34** Disposition of certain collections in Morehouse Parish {#sec-47-332.34 omnilex-key=us-la-statutes--rs-title-47--47:332.34}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Morehouse Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Bastrop Municipal Center Fund as
provided in and subject to the provisions of R.S. 47:322.17.
*Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.35** Disposition of certain collections in Plaquemines Parish {#sec-47-332.35 omnilex-key=us-la-statutes--rs-title-47--47:332.35}
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in
R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the Plaquemines Parish Visitor Enterprise Fund. The monies
shall be appropriated and used in accordance with the provisions of R.S. 47:302.40.
*Acts 1997, No. 321, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.36** Disposition of certain collections in Livingston Parish {#sec-47-332.36 omnilex-key=us-la-statutes--rs-title-47--47:332.36}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Livingston Parish Tourism and Economic Development
Fund as provided in and subject to the provisions of R.S. 47:302.41.
*Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.37** Disposition of certain collections in the town of Homer in Claiborne Parish {#sec-47-332.37 omnilex-key=us-la-statutes--rs-title-47--47:332.37}
The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in the town of Homer in Claiborne Parish under the provisions of R.S.
47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Town of Homer Economic
Development Fund as provided in and subject to R.S. 47:302.42.
*Acts 1997, No. 350, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.38** Disposition of certain collections in Union Parish {#sec-47-332.38 omnilex-key=us-la-statutes--rs-title-47--47:332.38}
The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:331(C) and 332 shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Union Parish Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.43.
*Acts 1997, No. 368, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.39** Disposition of certain collections in Terrebonne Parish {#sec-47-332.39 omnilex-key=us-la-statutes--rs-title-47--47:332.39}
A. The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Terrebonne Parish under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into a special fund which is hereby created in the state treasury and
designated as the "Terrebonne Parish Visitor Enterprise Fund".
B. The monies in the Terrebonne Parish Visitor Enterprise Fund shall be subject to
annual appropriation by the legislature. The monies in the fund shall be available exclusively
for use by the Houma Area Convention and Visitors Bureau to fund the development of
tourism and other economic growth projects within the parish of Terrebonne. All
unexpended and unencumbered monies remaining in the fund at the end of the fiscal year
shall remain in the fund. The monies in the fund shall be invested by the treasurer in the
same manner as the monies in the state general fund, and all interest earned shall be
deposited into the state general fund.
*Acts 1997, No. 823, §1, eff. July 1, 1997; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.40** Disposition of certain collections in St. Mary Parish {#sec-47-332.40 omnilex-key=us-la-statutes--rs-title-47--47:332.40}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the St. Mary Parish Visitor Enterprise
Fund as provided in and subject to the provisions of R.S. 47:302.44.
*Acts 1997, No. 823, §2, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.41** Disposition of certain collections in West Feliciana Parish {#sec-47-332.41 omnilex-key=us-la-statutes--rs-title-47--47:332.41}
The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the St. Francisville Economic Development Fund as provided
in and subject to R.S. 47:302.46.
*Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.42** Disposition of certain collections in East Feliciana Parish {#sec-47-332.42 omnilex-key=us-la-statutes--rs-title-47--47:332.42}
The avails of the tax imposed by this Chapter from the sales of services as defined
by R.S. 47:301.3(1) in East Feliciana Parish under the provisions of R.S. 47:331(C) and 332
shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount
is allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the East Feliciana Tourist Commission Fund as provided in and
subject to R.S. 47:302.47.
*Acts 1997, No. 1319, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.43** Disposition of certain collections in Lincoln Parish {#sec-47-332.43 omnilex-key=us-la-statutes--rs-title-47--47:332.43}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Lincoln Parish under the provisions of R.S. 47:331(C) and 332 shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Lincoln Parish Municipalities Fund as provided in and
subject to the provisions of R.S. 47:322.33.
*Acts 1997, No. 651, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.44** Disposition of certain collections in Madison and Richland Parishes {#sec-47-332.44 omnilex-key=us-la-statutes--rs-title-47--47:332.44}
A.(1) The avails of the tax imposed by R.S. 47:331 from the sales of services as
defined in R.S. 47:301.3(1) in Madison Parish under the provisions of R.S. 47:331(C) and
332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special fund which is hereby created
in the state treasury and designated as the "Madison Parish Visitor Enterprise Fund".
(2) The monies in the Madison Parish Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
B.(1) The avails of the tax imposed by R.S. 47:331 from the sales of services as
defined in R.S. 47:301.3(1) in Richland Parish under the provisions of R.S. 47:331(C) and
332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after
a sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into a special fund which is hereby created
in the state treasury and designated as the "Richland Parish Visitor Enterprise Fund".
(2) The monies in the Richland Parish Visitor Enterprise Fund shall be subject to an
annual appropriation by the legislature. All unexpended and unencumbered monies
remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in
the fund shall be invested by the treasurer in the same manner as the monies in the state
general fund, and all interest earned shall be deposited into the state general fund.
*Acts 1998, 1st Ex. Sess., No. 62, §1, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.45** Disposition of certain collections in Red River Parish {#sec-47-332.45 omnilex-key=us-la-statutes--rs-title-47--47:332.45}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Red River Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.45.
*Acts 1999, No. 121, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.46** Disposition of certain collections in LaSalle Parish {#sec-47-332.46 omnilex-key=us-la-statutes--rs-title-47--47:332.46}
The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in
R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:331(C) and 332 shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such monies into the LaSalle Economic Development District Fund. The
monies shall be appropriated and used in accordance with the provisions of R.S. 47:322.35.
*Acts 1999, No. 381, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.47** Disposition of certain collections in Evangeline Parish {#sec-47-332.47 omnilex-key=us-la-statutes--rs-title-47--47:332.47}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Evangeline Visitor Enterprise Fund as provided in and
subject to the provisions of R.S. 47:302.49.
*Acts 1999, No. 1025, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.48** Disposition of certain collections in the city of Baker {#sec-47-332.48 omnilex-key=us-la-statutes--rs-title-47--47:332.48}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in the city of Baker under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Baker Economic Development Fund as provided in and
subject to the provisions of R.S. 47:302.50.
*Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.49** Disposition of certain collections in Bienville Parish {#sec-47-332.49 omnilex-key=us-la-statutes--rs-title-47--47:332.49}
The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Bienville Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Bienville Parish Tourism and Economic Development Fund
as provided in and subject to the provisions of R.S. 47:302.51.
*Acts 2001, No. 224, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.50** Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012. {#sec-47-332.50 omnilex-key=us-la-statutes--rs-title-47--47:332.50}
*Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.*
##### **§ 47:332.51** Disposition of certain collections in Concordia Parish {#sec-47-332.51 omnilex-key=us-la-statutes--rs-title-47--47:332.51}
The avails of the tax imposed by this Chapter from the sales of services as defined
in R.S. 47:301.3(1) in Concordia Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Concordia Parish Economic Development Fund as provided
in and subject to the provisions of R.S. 47:302.53.
*Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.52** Disposition of certain collections in Lafourche Parish {#sec-47-332.52 omnilex-key=us-la-statutes--rs-title-47--47:332.52}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Lafourche Parish under the provisions of R.S. 47:331(C) and 332 shall
be credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all of the obligations secured by the full faith and credit of
the state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Lafourche Parish Association for Retarded Citizens (ARC)
Training and Development Fund as provided in and subject to the provisions of R.S.
47:322.46.
*Acts 2002, 1st Ex. Sess., No. 71, §1, eff. July 1, 2002; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.53** Disposition of certain collections in Webster Parish {#sec-47-332.53 omnilex-key=us-la-statutes--rs-title-47--47:332.53}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:331(C) and 332, as
applicable, shall be credited to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
treasurer shall pay the remainder of such funds into the Webster Parish Convention and
Visitors Commission Fund as provided in and subject to the provisions of R.S. 47:302.15.
*Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.54** Disposition of certain collections in Grant Parish {#sec-47-332.54 omnilex-key=us-la-statutes--rs-title-47--47:332.54}
The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in
R.S. 47:301.3(1) in Grant Parish under the provisions of R.S. 47:331(C) and 332 shall be
credited to the Bond Security and Redemption Fund, and after a sufficient amount is
allocated from that fund to pay all the obligations secured by the full faith and credit of the
state which become due and payable within any fiscal year, the treasurer shall pay the
remainder of such funds into the Grant Parish Economic Development Fund as provided in
and subject to the provisions of R.S. 47:302.55.
*Acts 2015, No. 39, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:332.55** Disposition of certain collections in Orleans Parish {#sec-47-332.55 omnilex-key=us-la-statutes--rs-title-47--47:332.55}
Notwithstanding the provisions of R.S. 47:332.10, the avails of the tax imposed by
R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) collected from hotels
as defined in R.S. 47:301(6)(b) in Orleans Parish under the provisions of R.S. 47:331(C) and
332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient
amount is allocated from that fund to pay all the obligations secured by the full faith and
credit of the state which become due and payable within any fiscal year, the treasurer shall
pay the remainder of such funds into the New Orleans Quality of Life Fund as provided in
and subject to the provisions of R.S. 47:302.56.
*Acts 2017, No. 333, §1, eff. July 1, 2017; Acts 2025, No. 384, §8(B), eff. June 20, 2025.*
##### **§ 47:333** Use tax on limestone aggregate {#sec-47-333 omnilex-key=us-la-statutes--rs-title-47--47:333}
A. Effective July 1, 1984, a use tax is hereby levied upon the first use, in a commercial enterprise in this state, of limestone aggregate for which no Louisiana sales tax is paid. Any person or entity who engages in such first use shall pay to the Department of Revenue such tax of twenty-five cents per ton of limestone aggregate so used. Such use tax is levied in lieu of any other use tax levied in connection with state sales taxes.
B. Such tax shall be paid in accordance with the administrative and enforcement powers conferred upon the Department of Revenue by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes insofar as the application of such provisions is practicable, or in accordance with applicable enforcement provisions of general laws, and in accordance with procedures required by the department.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS, NO. 13, §2.}}
#### **CHAPTER 2-C** UNIFORM SALES AND USE TAX ADMINISTRATION ACT
##### **§ 47:335.1** Short title {#sec-47-335.1 omnilex-key=us-la-statutes--rs-title-47--47:335.1}
This Chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act".
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.2** Definitions {#sec-47-335.2 omnilex-key=us-la-statutes--rs-title-47--47:335.2}
As used in this Chapter:
(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.
(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
(4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(5) "Sales and use tax" means the taxes levied under R.S. 47:301 through 332 and the taxes that are levied by local governmental subdivisions and school boards under authority of Article VI, Section 29 of the Constitution of Louisiana.
(6) "Seller" means any person making sales, leases, or rentals of personal property or services.
(7) "State" means any state of the United States and the District of Columbia.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.3** Policy {#sec-47-335.3 omnilex-key=us-la-statutes--rs-title-47--47:335.3}
The Legislature of Louisiana finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.4** Multistate discussions; Streamlined Sales and Use Tax Agreement {#sec-47-335.4 omnilex-key=us-la-statutes--rs-title-47--47:335.4}
A. For the purpose of reviewing, amending, and finalizing the agreement authorized by this Chapter, the state of Louisiana shall enter into multistate discussions. For purposes of such discussions, the state shall be represented by four delegates, one member to be appointed by the president of the Senate, one member to be appointed by the speaker of the House of Representatives, and two members to be appointed by the governor.
B. The Louisiana Department of Revenue is authorized and directed upon the consent of the legislature to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Louisiana Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
C. The Louisiana Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this Chapter. Other actions authorized by this Section include but are not limited to the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
D. The secretary of the Louisiana Department of Revenue or the secretary's designee is authorized to represent this state before the other states that are signatories to the agreement.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.5** Louisiana law unmodified {#sec-47-335.5 omnilex-key=us-la-statutes--rs-title-47--47:335.5}
No provision of the agreement authorized by this Chapter in whole or part invalidates or amends any provision of the law of Louisiana. Adoption of the agreement by Louisiana does not amend or modify any law of Louisiana. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of the Legislature of Louisiana.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.6** Agreement prerequisites {#sec-47-335.6 omnilex-key=us-la-statutes--rs-title-47--47:335.6}
The Louisiana Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:
A. Uniform State Rate. The agreement must set restrictions to achieve over time more uniform state rates through the following:
(1) Limiting the number of state rates.
(2) Limiting the application of maximums on the amount of state tax that is due on a transaction.
(3) Limiting the application of thresholds on the application of state tax.
B. Uniform Standards. The agreement must establish uniform standards for the following:
(1) The sourcing of transactions to taxing jurisdictions.
(2) The administration of exempt sales.
(3) The allowances a seller can take for bad debts.
(4) Sales and use tax returns and remittances.
C. Uniform Definitions. The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.
D. Central Registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.
E. No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.
F. Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:
(1) Restricting variances between the state and local tax bases.
(2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.
(3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.
(4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
G. Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.
H. State Compliance. The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.
I. Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.
J. Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.7** Cooperating sovereigns {#sec-47-335.7 omnilex-key=us-la-statutes--rs-title-47--47:335.7}
The agreement authorized by this Chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.8** Agreement beneficiaries; standing {#sec-47-335.8 omnilex-key=us-la-statutes--rs-title-47--47:335.8}
A. The agreement authorized by this Chapter binds and inures only to the benefit of the state of Louisiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of Louisiana and the other member states and not by the terms of the agreement.
B. Consistent with Subsection A, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of Louisiana, or any political subdivision of Louisiana on the ground that the action or inaction is inconsistent with the agreement.
C. No law of Louisiana, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
##### **§ 47:335.9** Certified service provider; certified automated system; proprietary system {#sec-47-335.9 omnilex-key=us-la-statutes--rs-title-47--47:335.9}
A.(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this Section.
(2) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.
B. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.
C. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
*Acts 2001, No. 72, §1, eff. May 24, 2001.*
#### **CHAPTER 2-D** UNIFORM LOCAL SALES TAX CODE
#### **PART A** GENERAL PROVISIONS
##### **§ 47:337.1** Short title {#sec-47-337.1 omnilex-key=us-la-statutes--rs-title-47--47:337.1}
This Chapter shall be known as and may be cited as the "Uniform Local Sales Tax Code".
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.2** Intent; application and interpretation of Chapter {#sec-47-337.2 omnilex-key=us-la-statutes--rs-title-47--47:337.2}
A.(1) The intention of the legislature in enacting the provisions of this Chapter is as
follows:
(a) To exercise the authority provided to it in Article VI, Section 29 of the
Constitution of Louisiana and recognized by a long line of jurisprudence to define and limit
the scope of all state and local sales and use taxes, including all of the definitions and
limitations in the statutes generally applicable to such taxes.
(b) To benefit both taxpayers and local tax collectors by promoting uniformity to the
extent possible in the assessment, collection, administration, and enforcement of the sales
and use taxes imposed by taxing authorities and, by compiling them, making them readily
available in one place in the revised statutes.
(c) To provide, in addition to existing judicial remedies, for an impartial,
economical, and expeditious forum where a taxpayer may choose to resolve disputes arising
under sales and use taxes imposed by local taxing authorities before the Board of Tax
Appeals, an independent quasi judicial agency within the Department of State Civil Service;
and to provide a uniform remedy for taxpayers appealing assessments or denials or inaction
on a refund claim, all for the purpose of promoting uniformity and consistency in the
interpretation and application of law governing such taxes.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B.(1) Notwithstanding any other provision of law or local ordinance to the contrary,
and except as provided for in Paragraph (3) of this Subsection, the provisions of this Chapter
shall apply in the assessment, collection, administration, and enforcement of the sales and
use tax of any political subdivision.
(2) In particular, the provisions of this Chapter shall apply notwithstanding any
contrary provisions in Title 33 of the Louisiana Revised Statutes of 1950 providing with
respect to the sales and use tax of a particular political subdivision.
(3) Other provisions of law or local ordinance shall control and be applicable only
with respect to the following:
(a) The rate of the sales and use tax.
(b) The effective date of such tax.
(c) The term of the tax.
(d) The purpose for which the proceeds of the tax shall be used.
(e) Vendor's compensation.
(f)-(h) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. Notwithstanding any other law to the contrary, in order to ensure taxpayers of
uniformity of tax collection, the regulations applicable to the sales and use tax of the tax
authorities provided for in this Chapter shall be the following:
(1) For purposes of this Section, the following terms shall have the following
definitions:
(a) "Board" means the Louisiana Uniform Local Sales Tax Board created by R.S.
47:337.102.
(b) "Common sales tax law" means a provision of law relative to the sales and use
tax law of the state which is applicable to the state and to local taxing authorities and which
is intended to have the same meaning and application as provided for in R.S. 47:337.2(D).
The term "common sales tax law" shall mean and include the provisions of Part F of this
Chapter.
(c) "Regulation" means a rule or regulation as those terms are defined in the
Administrative Procedure Act.
(d) "Regulatory action" means the adoption, amendment, or repeal of a regulation.
(2) Regulations of the Department of Revenue in effect on January 1, 2025,
concerning a common sales tax law shall be applicable to all local tax authorities. If the
regulation is amended, then that regulation as amended shall be applicable to both the state
and to local taxing authorities notwithstanding any prior construction of the law.
(3) If no regulation concerning a common sales tax law has been adopted by the
secretary, any collector may file a written request with the secretary for the adoption of such
regulation in the manner provided for in Paragraph (4) of this Subsection.
(4)(a) No regulatory action of the Department of Revenue concerning a common
sales tax law shall be applicable to local tax authorities unless the regulatory action is
proposed and adopted in accordance with the provisions of this Paragraph. The procedure
provided for in this Paragraph shall be specifically applicable to the following regulatory
actions:
(i) Written requests by a collector for the adoption of a regulation as provided for in
Paragraph (3) of this Subsection.
(ii) Adoption, amendment, or repeal of regulations proposed after July 1, 2003, by
the secretary.
(b)(i) Any regulatory action concerning the regulations provided for in this Section
shall be the same as is provided for in the Administrative Procedure Act, except as follows:
(aa)(I) Before the secretary gives any notice of an intended regulatory action or
submits a proposal to public review as required by R.S. 49:961(A) or (B), the secretary shall
make a written request to the board for their input.
(II) The secretary shall also make the same request of the board when a request has
been received for the adoption of a regulation as provided for in Paragraph (3) of this
Subsection.
(bb)(I) Upon receipt of the secretary's request, the board may make a written request
that the secretary convene a meeting at which she will receive the board's input and, if the
board has requested such a meeting, it may appoint two representatives to attend the meeting.
The meeting shall be held within fifteen days of such request, unless another time is agreed
to by the board, at a time and location chosen by the secretary.
(II) In the same manner, the secretary shall provide for the receipt of input from a
representative of any collector who has made a written request for the adoption of a
regulation as provided for in Paragraph (3) of this Subsection. In that case, if the collector
also requests a meeting, the secretary shall convene a meeting to receive input from the
collector within fifteen days of the request, unless another time is agreed to by the collector,
at a time and place of the secretary's choosing; however, if more than two collectors have
made a request for a meeting, they shall select not more than two representatives to
participate in the meeting on their behalf.
(ii) Only after the procedure provided for in this Subparagraph has been followed
may the secretary proceed to adopt, amend, or repeal the regulation in accordance with the
Administrative Procedure Act. Oversight of such regulatory action shall be with the Senate
Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means.
(iii) After the regulation is finally adopted, amended, or repealed pursuant to the
Administrative Procedure Act, any taxpayer or collector may file an action in any court of
competent jurisdiction seeking a declaratory judgment to declare such regulatory action
contrary to or inconsistent with the statute.
(iv) The regulatory action shall be effective for local taxing authorities in the same
manner and at the same time it becomes effective for the state.
(5) The provisions of Part H of this Chapter shall be the applicable procedure for the
adoption of uniform regulations for provisions of law relative to sales and use tax law or its
administration that is applicable only to local taxing authorities.
D. However, in the interest of making the assessment, collection, administration, and
enforcement of state and local sales tax uniform, it is the intention of the legislature that both
the provisions of this Chapter and the provisions of local ordinances which are similar to
provisions in Chapters 2, 2-A, 2-B, and 18 of this Subtitle shall be interpreted by the Board
of Tax Appeals and the courts of this state to have the same meaning and application as the
provisions in those Chapters.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 327, §1, eff. July 1, 2025.*
#### **PART B** LEVY OF TAXES
##### **§ 47:337.3** Imposition of political subdivision tax {#sec-47-337.3 omnilex-key=us-la-statutes--rs-title-47--47:337.3}
A.(1) A taxing authority may continue to levy sales and use taxes under authority
provided for political subdivisions by the statutes or Constitution of Louisiana.
(2) A taxing authority shall levy sales and use taxes on the sale at retail, the use, the
lease or rental, the consumption, and the storage of digital products. The levy of local sales
and use tax on digital products shall be subject to the definitions, exclusions, and exemptions
provided in Chapters 2, 2-A, and 2-B of this Subtitle.
B.(1) Notwithstanding any other provision of law to the contrary, and in addition to
any other authority to levy a sales and use tax, any political subdivision levying or authorized
to levy any sales and use tax pursuant to voter approval is hereby authorized to renew or
continue such sales and use tax, provided that the question of the renewal or continuation of
such tax has been submitted to the qualified electors of the political subdivision at an election
to be conducted in accordance with the election laws of the state of Louisiana and a majority
of those voting in the election have voted in favor of the renewal or continuation of the tax.
(2)(a) In accordance with the provisions of Article VI, Section 29(B) of the
Constitution of Louisiana, any such renewal or continuation of a sales and use tax as
provided for in this Subsection is hereby authorized to exceed the limitation set forth in
Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any
limit set forth in any other statute.
(b) The authority granted in this Subsection shall not limit in any respect any taxing
authority granted by any other provisions of law.
(3) The proceeds derived from any such renewal or continuation of a sales and use
tax shall be used solely for the purpose or purposes set forth in the renewal or continuation
proposition approved by the voters of the political subdivision.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 683, §2, eff. July 5, 2004; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.*
##### **§ 47:337.4** Levy of sales and use taxes {#sec-47-337.4 omnilex-key=us-la-statutes--rs-title-47--47:337.4}
A. Any political subdivision which is authorized by the constitution and laws of the
state of Louisiana to levy and impose a sales and use tax which proposition is approved by
a majority of those voting at an election called for the purpose after July 1, 2003, shall
impose, levy, administer, and collect such tax by local ordinance in the manner required by
this Chapter.
B. The local ordinance shall contain the following:
(1) The rate of such sales and use tax.
(2) The effective date of such tax.
(3) The term of the tax.
(4) The purpose for which the proceeds of the tax shall be used.
(5) Vendor's compensation.
(6) Exclusions and exemptions adopted pursuant to legislation enacted pursuant to
Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed as an
exclusion or exemption from state sales and use tax.
(7) Penalty, interest, or attorney fees due on the sales and use tax. The amount of the
penalty, interest, and attorney fees shall be limited as provided by law, including relevant
jurisprudence, until the statute or jurisprudence is changed.
(8) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. Any local ordinance adopted by a political subdivision levying the tax after July
1, 2003, shall incorporate by reference thereto the provisions of the Uniform Local Sales Tax
Code. The incorporation of the provisions of the Uniform Local Sales Tax Code or other
laws shall apply to such provisions as existed at the time of the adoption of the local
ordinance and to such provisions as they may be thereafter amended.
D. Any political subdivision which has levied a local sales and use tax prior to July
1, 2003, shall collect and administer the tax in accordance with the provisions of this Chapter
on that date without effect on the proposition imposing the tax and without the necessity of
imposing, levying, or enacting the local ordinance again. However, the political subdivisions
levying the tax before such date also may incorporate the code into such ordinances by
reference.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:337.5** Local sales and use taxes effective date {#sec-47-337.5 omnilex-key=us-la-statutes--rs-title-47--47:337.5}
A.(1) The tax, interest, or penalty rates in a taxing jurisdiction, as established
pursuant to R.S. 47:337.4, shall not be changed unless the change has an effective date of the
first of January, the first of April, the first of July, or the first of October, and the Louisiana
Uniform Local Sales Tax Board and the Uniform Electronic Local Return and Remittance
Advisory Committee have been notified in advance as provided for in R.S. 47:337.23. For
purposes of this Section, a tax rate change shall include any of the following:
(a) A rate change due to the levy of a new tax.
(b) The change in a rate for an existing tax.
(c) A rate change due to an annexation or other boundary modification by the taxing
authority.
(d) A rate change caused by the execution or expiration of a cooperative endeavor
agreement to which the taxing authority is a party.
(e) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
(2) Except for the notice to the Louisiana Uniform Local Sales Tax Board and the
advisory committee, the provisions of this Section shall not apply to the renewal of an
existing sales tax.
B. A taxing authority shall notify the appropriate single collector for the parish no
less than sixty days prior to the date a change in a tax, interest, or penalty rate becomes
effective. However, the single collector for the parish may authorize a shorter time for a
taxing authority to provide the notice required pursuant to the provisions of this Subsection.
Failure or refusal of a taxing authority to provide timely notice to the single collector for a
parish in accordance with the requirements of this Subsection shall be an absolute defense
against any claim by a taxing authority against the single tax collector for the parish relating
to a change in tax, interest, or penalty rate.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
#### **PART II** LEVY AND COLLECTION OF TAXES
#### **SUBPART A** GENERAL PROVISIONS
##### **§ 47:337.5.1** Levy of parish tax; sales tax in parish of state capitol {#sec-47-337.5.1 omnilex-key=us-la-statutes--rs-title-47--47:337.5.1}
A. A vote of a majority of all the members of police juries shall be required to levy any parish tax, or to make any appropriation. In levying parish taxes, the police juries shall levy a uniform per centum on every species of property, trade, or profession, on which the state assesses a tax.
B. The governing body of the parish in which the State Capitol is situated shall be and is hereby empowered and authorized to levy and collect a tax of two percent on gross sales within said parish, but outside of any incorporated municipality therein. Said tax shall be imposed by ordinance of the governing authority, adopted after a public hearing thereon, and shall be levied upon the sale at retail, the use, the lease, or rental, the consumption, the distribution and storage for use or consumption of tangible personal property, upon the leasing or renting of tangible personal property upon sales of services in the parish, and upon the furnishing, repairing or serving articles of tangible personal property, all as presently or hereafter defined in R.S. 47:301 through 317. Said tax shall be in addition to all other taxes, and shall be collected by said parish in accordance with the provisions contained in the ordinance imposing the tax, and said parish is further authorized and empowered to provide for the collection thereof and to employ such means as may be necessary in connection therewith. In order to provide uniformity in the sales and use tax in said parish, the governing authority of the city of Baker is authorized to levy and collect as in the case of the governing body of the parish a similar tax pursuant to and in accordance with the provisions of this section.
C. Nothing in this section shall be construed so as to prevent police juries in the river parishes from levying a special tax on land for construction and support of levees.
Amended by Acts 1956, No. 401, §1; Acts 1966, No. 398, §1; Acts 1970, No. 559, §1; Redesignated from R.S. 33:2741 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SEE ACTS 1990, NO. 66.}}
#### **PART C** DEFINITIONS, EXCLUSIONS, EXEMPTIONS, AND OTHER PROHIBITIONS
##### **§ 47:337.6** Definitions {#sec-47-337.6 omnilex-key=us-la-statutes--rs-title-47--47:337.6}
A. The following words, terms, and phrases used in this Chapter shall have the
meaning ascribed to them in this Subsection, unless the context clearly indicates a different
meaning:
(1) "Local ordinance", for purposes of this Chapter, shall include both ordinances
and resolutions pursuant to which a political subdivision levies a sales and use tax and
otherwise provides with respect thereto.
(2) "Political subdivision" means a parish, municipality, and any other unit of local
government, including a school board and a special district, authorized by law to levy and
collect a sales and use tax.
(3) "Secretary" or "secretary of revenue" means the secretary of the Department of
Revenue for the state of Louisiana.
B. The words, terms, and phrases used in this Chapter shall have the same meaning
ascribed to them as provided for in Chapter 2 of this Subtitle, unless the context clearly
indicates a different meaning, except to the extent expressly limited in that Section.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:337.7** Exemptions generally {#sec-47-337.7 omnilex-key=us-la-statutes--rs-title-47--47:337.7}
No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by R.S. 47:337.8(B).
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.8** Prohibited exemptions; specific application required {#sec-47-337.8 omnilex-key=us-la-statutes--rs-title-47--47:337.8}
A. After any sales tax revenue bonds of any local governmental subdivision, as
defined in Article VI, Section 44(1) of the Louisiana Constitution, or any school board have
been authorized, no sales tax exemptions created after the authorization of those bonds shall
apply to the sales and use tax dedicated as security for said bonds.
B.(1) No exemption from state sales and use tax enacted or granted after July 1,
2003, and before January 1, 2025, shall be applicable to the sales and use tax imposed by
local taxing authorities unless the exemption expressly states within its statutory language
that it applies to sales and use taxes imposed by local taxing authorities.
(2) Any exemption enacted after July 1, 2003, that applies to sales and use taxes
imposed by local taxing authorities or any taxing authority shall be effective as provided in
the Act, and shall be added to this Chapter by the Law Institute pursuant to R.S. 47:337.87.
C. No suspension of the sales and use taxes of the state or a political subdivision
whose boundaries are coterminous with those of the state, or a suspension of an exemption,
exclusion, or other provision related to such taxes, shall be effective against the sales and use
tax of political subdivisions unless the suspension instrument expressly applies to such taxes.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:337.9** Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable {#sec-47-337.9 omnilex-key=us-la-statutes--rs-title-47--47:337.9}
A. Except as provided for in this Chapter, the Uniform Local Sales Tax Code, the
sales and use tax exemptions in Chapters 2, 2-A, and 2-B of this Title as set forth in the
provisions of law cited in the following Subsections of this Section, and no other, shall apply
to the sales and use taxes of political subdivisions. The use of the "key words" following the
statutory citations in this Section are illustrative only, and they are intended to aid in clarity
and ease of finding the law, and they are not intended to expand, contract, or otherwise
modify or change the intent of the cited provisions of law.
B. R.S. 47:302(D), "key words": advertising services rendered by an advertising
business.
C.(1) R.S. 47:305(A)(1), "key words": direct sales of livestock, poultry, and other
farm products.
(2) R.S. 47:305(A)(3), "key words": the sale of agricultural commodities as a raw
product.
(3) R.S. 47:305(A)(4), "key words": the purchase of feed and feed additives.
(4) R.S. 47:305(B), "key words": farm products used by farmers.
(5) R.S. 47:305(C), "key words": returned motor vehicles.
(6) R.S. 47:305(D)(1)(a), "key words": gasoline.
(7) R.S. 47:305(D)(1)(b), "key words": steam.
(8) R.S. 47:305(D)(1)(c), "key words": water.
(9) R.S. 47:305(D)(1)(d), "key words": electric power or energy and fuel.
(10) Repealed by Acts 2007, No. 480, §2.
(11) R.S. 47:305(D)(1)(f), "key words": farm fertilizer and containers.
(12) R.S. 47:305(D)(1)(g), "key words": natural gas.
(13) R.S. 47:305(D)(1)(h), "key words": boiler fuel except refinery gas.
(14) R.S. 47:305(D)(1)(i), "key words": demonstrators.
(14.1) R.S. 47:305(D)(1)(k), "key words": prosthetic devices.
(15) R.S. 47:305(D)(1)(t), "key words": devices utilized or prescribed by dentists.
(16) R.S. 47:305(D)(2), "key words": sales of meals.
(17) R.S. 47:305(D)(4)(b), "key words": the procurement and administration of
cancer and related chemotherapy prescription drugs used exclusively by the patient in his
medical treatment.
(18) R.S. 47:305(D)(5)(a), "key words": the sale of prescription drugs under the
pharmaceutical vendor program for Title XIX of the Social Security Act as administered by
the Department of Health and Human Resources of the state of Louisiana.
(19) R.S. 47:305(D)(5)(a), "key words": Beginning January 1, 1999, for the sale of
prescription drugs under Title XXI of the Social Security Act as administered by such
department; retroactivity.
(20) R.S. 47:305(D)(5)(b), "key words": the administration of prescription drugs
used exclusively by the patient in the medical treatment of various diseases or injuries.
(21) R.S. 47:305(D)(6), "key words": exemptions from the state sales and use tax
provided in R.S. 47:305 in existence as of the effective date of Act 205 of 1978, except as
otherwise specifically provided in R.S. 47:305(D); the requirement concerning specifically
providing in the title and body of any Act subsequent to the effective date of that Act that it
is applicable to a political subdivision in order for such Act to be effective.
(22) R.S. 47:305(E), "key words": articles of tangible personal property imported
into a taxing jurisdiction, or produced or manufactured in a taxing jurisdiction, for export,
and for bona fide interstate commerce; the intention of any local ordinance and this Chapter
that a tax be levied on the sale at retail, the use, the consumption, the distribution, and the
storage to be used or consumed in the taxing jurisdiction, of tangible personal property after
it has come to rest in the taxing jurisdiction and has become a part of the mass of property
in the taxing jurisdiction.
(23) R.S. 47:305(F), "key words": broadcasters or exhibit rights.
(24) R.S. 47:305(G), "key words": home renal dialysis machines.
(25) R.S. 47:305(H), "key words": demonstrators.
(26) R.S. 47:305(I), "key words": drilling rigs and component parts.
D.(1) R.S. 47:305.1, "key words": property which becomes component parts of ships,
vessels, or barges and for materials and supplies purchased for vessels operating exclusively
in foreign or interstate coastwise commerce.
(2) R.S. 47:305.3, "key words": seeds used in planting crops.
(3) R.S. 47:305.6, "key words": Little Theater tickets.
(4) R.S. 47:305.7, "key words": tickets to musical performances of nonprofit musical
organizations.
(5) R.S. 47:305.8, "key words": pesticides used for agricultural purposes.
(6) R.S. 47:305.9, "key words": motion picture film rental.
(7) R.S. 47:305.10, "key words": property purchased for first use outside the state.
(8) R.S. 47:305.11, "key words": contracts prior to and within ninety days of tax
levy.
(9) R.S. 47:305.13, "key words": admissions to entertainments furnished by certain
domestic nonprofit corporations.
(10) R.S. 47:305.14, "key words": nonprofit organizations and certain newspapers.
(11) R.S. 47:305.15, "key words": sales or purchases by blind persons.
(12) R.S. 47:305.16, "key words": cable television installation and repair.
(13) R.S. 47:305.17, "key words": income from coin-operated washing and drying
machines in a commercial laundromat.
(14) R.S. 47:305.19, "key words": leased vessels used in the production of minerals.
(14.1) R.S. 47:305.20, "key words": Louisiana commercial fishermen and certain
seafood processing facilities.
(15) R.S. 47:305.28, "key words": gasohol.
(16) R.S. 47:305.38, "key words": sheltered workshops or supported employment
providers as defined in R.S. 39:1604.4, for persons with intellectual disabilities.
(17) R.S. 47:305.41, "key words": Ducks Unlimited and Bass Life.
(18) R.S. 47:305.43, "key words": nonprofit organizations dedicated to the
conservation of fish or migratory waterfowl.
(19) R.S. 47:305.44, "key words": raw materials used in the printing process.
(20) R.S. 47:305.45, "key words": per diem or car hire on freight cars, piggy-back
cars, and rolling stock.
(21) R.S. 47:305.46, "key words": purchases with United States Department of
Agriculture Food Stamp Coupons; purchases made under the Women, Infants, and Children's
Program.
(22) R.S. 47:305.47, "key words": pharmaceutical samples distributed without
charge.
(23) R.S. 47:305.49, "key words": catalog distribution.
(24) R.S. 47:305.50, "key words": vehicles used in interstate commerce; rail rolling
stock sold or leased in this state; railroad ties.
(25) R.S. 47:305.51, "key words": utilities used by steelworks and blast furnaces.
(26) R.S. 47:305.53, "key words": sickle cell disease organizations.
(27) R.S. 47:305.59, "key words": charitable residential construction.
(28) R.S. 47:305.60, "key words": certain water conservation equipment; Sparta
Groundwater Conservation District.
(29) R.S. 47:305.61, "key words": certain water conservation equipment; Sparta
Groundwater Conservation District.
(30) R.S. 47:305.68, "key words": Fore!Kids Foundation.
(31) R.S. 47:305.70, "key words": certain construction materials sold to the "Make
It Right Foundation".
(32) R.S. 47:305.71, "key words": certain construction materials sold to the "St.
Bernard Project, Inc."
(33) R.S. 47:305.76, "key words": infused, topical system, or injected prescription
drugs for treating certain diseases and conditions.
(34) R.S. 47:305.78, "key words": lease, rental, or purchase of tangible personal
property or services by the Edward Via College of Osteopathic Medicine (VCOM).
(35) R.S. 47:305.80, "key words": purchase of agricultural fencing materials by
commercial farmers.
(36) R.S. 47:305.25, "key words": antique motor vehicles.
E.(1) Except as provided in Paragraph (2) of this Subsection, political subdivisions
are prohibited from levying a sales or use tax or any other tax on diesel fuel.
(2) Political subdivisions which have continuously, uniformly, and without
interruption, legally levied and collected a sales or use tax or any other excise tax on diesel
fuel since January 1, 1975, are authorized to continue the levy and collection of such tax
provided the conditions of Paragraph (3) are satisfied.
(3) No political subdivision may enforce the levy or collection of a sales or use tax
or any other excise tax on diesel fuel unless and until such political subdivision obtains a final
and non-appealable declaratory judgement from a court of competent jurisdiction declaring
that the provisions of Paragraph (2) have been satisfied.
(4) No political subdivision or its agents shall have the authority to audit the records
of a business located outside the boundaries of that parish in order to levy or collect a sales
or use tax or any other tax on diesel fuel.
F. Notwithstanding any provision of law to the contrary, prescription drugs purchased
through or pursuant to a Medicare Part B and D plan shall be exempt from the sales and use
taxes imposed by any local governmental subdivision, school board, or other political
subdivision whose boundaries are not coterminous with the state.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 691, §1, eff. July 6, 2004;
Acts 2005, No. 278, §2, eff. July 1, 2005; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts
2005, No. 413, §1, eff. July 11, 2005; Acts 2006, No. 411, §1, eff. July 1, 2006; Acts 2006,
No. 608, §1, eff. July 1, 2006; Acts 2007, No. 457, §1, eff. July 1, 2007; Acts 2007, No. 471,
§1, eff. July 1, 2007; Acts 2007, No. 480, §2; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts
2009, No. 462, §1, eff. July 1, 2009; Acts 2010, No. 1015, §2; Acts 2011, No. 374, §2, eff.
June 30, 2011; Acts 2011, No. 385, §1, eff. July 1, 2012; Acts 2011, No. 387, §1, eff. July 1,
2012; Acts 2012, No. 266, §1, eff. July 1, 2012; Acts 2014, No. 811, §25, eff. June 23, 2014;
Acts 2015, No. 468, §1, eff. July 1, 2015; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts
2019, No. 364, §1, eff. July 1, 2019; Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No.
79, §1, eff. July 1, 2022; Acts 2022, No. 85, §1, eff. July 1, 2022; Acts 2023, No. 62, §1; Acts
2023, No. 382, §1, eff. July 1, 2023; Acts 2023, No. 425, §1; Acts 2025, No. 506, §1, eff. July
1, 2025.
NOTE: See Acts 2019, No. 364, re: applicability.
##### **§ 47:337.10** Optional exemptions {#sec-47-337.10 omnilex-key=us-la-statutes--rs-title-47--47:337.10}
A. A political subdivision may provide for a sales and use tax exemption as provided
for in R.S. 47:305.5(A) through (E) for the sales, cost, or lease and rental price of
manufacturing machinery and equipment, either effective upon adoption or enactment or
phased in over a period of time, or effective for a certain period of time or duration, all as set
forth in the instrument, resolution, vote, or other affirmative action providing for the
exemption. However, any ordinance or resolution enacted pursuant to this Section or its
predecessor that exempts manufacturing machinery and equipment in effect on December
31, 2024, shall remain in effect even if the ordinance or resolution does not adopt all of the
definitions, exemptions, and limitations provided for in R.S. 47:305.5.
B. Pursuant to the authority provided for in Subsection A of this Section, a political
subdivision may provide an exemption from its tax for any class or classes of manufacturers.
C. The following medications shall be exempt from the sales and use tax of any
political subdivision in Caddo Parish:
(1) Vaso-endothelial growth factor, known as VEGF inhibitors, including but not
limited to Visudyne and Macugen.
(2) Complex biologics such as monoclonal antibodies, including but not limited to
Infliximab.
D. Except for exemptions required by law, specifically including R.S. 47:305.64,
305.76, 337.9(D)(34), and 338.52, a political subdivision may provide for a sales and use tax
exemption as provided for in R.S. 47:305.2(A).
E. A political subdivision may, by ordinance or resolution, provide for the exemption
provided for in this Section; however, the ordinance or resolution shall provide for the
adoption of all of the definitions, exemptions, and limitations provided for in the referenced
Section.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 1, 1st Ex. Sess., §1, eff. Mar. 23, 2004; Acts 2005, No. 344, §1, eff. July 1, 2005; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts 2007, No. 173, §1, eff. June 27, 2007; Acts 2007, No. 245, §1, eff. July 1, 2007; Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 462, §1, eff. July 1, 2007; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 459, §2, eff. July 1, 2009; Acts 2010, No. 1003, §1, eff. July 8, 2010; Acts 2010, No. 1015, §1; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2013, No. 172, §1, eff. July 1, 2013; Acts 2020, No. 138, §1; Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2023, No. 62, §2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.*
##### **§ 47:337.10.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-337.10.1 omnilex-key=us-la-statutes--rs-title-47--47:337.10.1}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:337.10.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-337.10.2 omnilex-key=us-la-statutes--rs-title-47--47:337.10.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:337.11** Other provisions applicable to local sales and use tax {#sec-47-337.11 omnilex-key=us-la-statutes--rs-title-47--47:337.11}
In addition to the provisions of law applicable to the sales and use taxes of local taxing authorities as provided for in this Chapter, the following provisions outside this Chapter, and no others, shall be applicable to the sales and use taxes of local taxing authorities. The use of the "key words" following the statutory citations in this Subsection are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law.
(1) R.S. 4:168, "key words": horse racing.
(2) R.S. 4:227, "key words": offtrack wagering facilities.
(3) R.S. 17:3389, "key words": tax rebates for university research and development parks.
(4) R.S. 33:4169, "key words": the construction and operation by private companies with contracts for the construction of sewerage or wastewater treatment facilities.
(5) R.S. 38:2212.4, "key words": the acquisition of materials, supplies, vehicles, or equipment made by certain public trusts.
(6) R.S. 39:467 and 468, "key words": certain publicly owned facilities.
(7) [Blank]*
(8) R.S. 47:6001, "key words": antique airplanes and certain other aircraft.
(9) R.S. 47:9052, "key words": lottery tickets.
(10) R.S. 51:1301 et. seq., "key words": tax refunds under the Louisiana Tax Free Shopping Program.
(11) R.S. 51:1787, "key words": tax rebates provided for in the Enterprise Zone program.
(12) R.S. 33:2718.3 and R.S. 40:582 through 582.7, "key words": tax refund for restoration, renovation, or rehabilitation of existing structure or for building or causing to be built new houses and associated improvements in an approved housing development.
(13) R.S. 47:315.3, "key words": tax refund for tax paid by or under the provisions of Medicare.
(14) R.S. 47:315.4, "key words": tax credit for the amount of ad valorem taxes paid on property upon which the taxpayer is entitled to a homestead exemption.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, No. 713.
*See Acts 2005, No. 487, §2 relative to repeal of Louisiana Biomedical Research and Development Park Commission.
##### **§ 47:337.11.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-337.11.1 omnilex-key=us-la-statutes--rs-title-47--47:337.11.1}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:337.11.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-337.11.2 omnilex-key=us-la-statutes--rs-title-47--47:337.11.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:337.11.3** Imposition of tax; prohibition {#sec-47-337.11.3 omnilex-key=us-la-statutes--rs-title-47--47:337.11.3}
No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax.
*Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 114, §1; Redesignated from R.S. 33:2753 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:337.11.4** Local taxes; prohibition on levy of local taxes on nongaming incentives or inducements {#sec-47-337.11.4 omnilex-key=us-la-statutes--rs-title-47--47:337.11.4}
A.(1) Except as expressly provided in R.S. 33:4574.11 or by express written
agreement duly signed and consented by a local governing authority and the holder of a
license as defined in R.S. 27:44 and provided for in Chapter 4 of Title 27 of the Louisiana
Revised Statutes of 1950, no local governing authority, including a local political subdivision
or school board, shall levy any fee or tax on nongaming incentives or inducements granted
by such licensee to a patron on a complimentary basis, or solely through the redemption of
rewards from a loyalty rewards program, including room stays. If nongaming incentives or
inducements are granted to a patron by a licensee on a discounted basis, or partially through
the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be
limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to
the extent of the discount or rewards.
(2) Except as expressly provided in R.S. 33:4574.11 or by express written agreement
duly signed and consented to by a local governing authority and the holder of a license as
defined in R.S. 27:353 and provided for in Chapter 7 of Title 27 of the Louisiana Revised
Statutes of 1950, no local governing authority, including a local political subdivision or
school board, shall levy any fee or tax on nongaming incentives or inducements granted by
such licensee to a patron on a complimentary basis, or solely through the redemption of
rewards from a loyalty rewards program, including room stays. If nongaming incentives or
inducements are granted to a patron by a licensee on a discounted basis, or partially through
the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be
limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to
the extent of the discount or rewards.
B. No provision of this Section shall be construed to change the definition of net
gaming proceeds for the purpose of the taxes provided for pursuant to Title 27 of the
Louisiana Revised Statutes of 1950, nor shall it increase any allowance for promotional play
provided for by law.
C. Notwithstanding any other provision of this Section to the contrary, nothing in
this Section shall be interpreted to restrict the imposition of sales or use tax on the following:
(1) Any sales tax levied upon the purchase by a licensee of tangible personal
property, including meals and beverages, used as a complimentary incentive or inducement.
(2) Any use tax levied upon the use by a licensee of tangible personal property,
including meals and beverages, used as a complimentary incentive or inducement.
(3) Any sales or use tax due on parking, admissions, or entertainment provided on
a complimentary or discounted basis if that tax is otherwise due under applicable law.
*Acts 2024, No. 592, §1, eff. June 11, 2024.*
#### **PART D** COLLECTIONS
##### **§ 47:337.12** Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision {#sec-47-337.12 omnilex-key=us-la-statutes--rs-title-47--47:337.12}
A. No taxing authority shall levy or collect any sales tax on the sale of any goods or personal tangible property delivered or services performed outside the taxing jurisdiction.
B. This Section shall apply to every political subdivision in the state of Louisiana, whether levying and collecting such tax under authority of general or special laws of the state or under powers granted in their charters or under any other authority or grant of the power to levy and collect sales or other taxes. No provision in this Section shall be construed as infringing upon or limiting in any manner the right of political subdivisions to levy and collect in conformity with this Section any use tax heretofore or hereafter authorized.
C.(1) No taxing authority shall levy or collect any use tax on the storage of property which has been documented for use outside the taxing jurisdiction of the taxing authority although the property may be stored within its taxing jurisdiction if the owners of such property which is to be stored for exclusive use outside the taxing jurisdiction have acquired a tax exemption certificate from the taxing authority's collector.
(2) When a vendor is presented with a copy of a tax exemption certification from a vendee, the vendor shall be relieved from liability for the collection of use tax on such property.
(3) If the property is removed from storage and is used within the taxing jurisdiction where it has been stored, the property shall be subject to taxation.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.12.1** Road material construction contracts; determination of where tax is due; requirements and limitations {#sec-47-337.12.1 omnilex-key=us-la-statutes--rs-title-47--47:337.12.1}
A. Notwithstanding any other law to the contrary, for purposes of the imposition of
sales and use tax by any political subdivision of the state, any raw materials converted by a
road contractor into asphaltic concrete which has been documented for ultimate use by the
road contractor pursuant to a road material construction contract shall be subject to tax as
provided in this Section.
(1) If the raw materials are purchased from a Louisiana dealer such that title or
possession, or both, transfers to the road contractor at the dealer's place of business, sales tax
is due in the taxing jurisdiction of the dealer.
(2) If the raw materials are delivered to the road contractor such that title or
possession, or both, transfers at the road contractor's facility where the raw materials are
converted into asphaltic concrete, the "retail sale" of the raw materials is deemed to occur in
the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road
contractor to fulfill the road material contract.
(3) The exercise of any right or power over raw materials imported into a taxing
jurisdiction for conversion into asphaltic concrete shall be deemed to be a "use" in the taxing
jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill
the road material contract.
B. No sales or use taxes shall be due to the taxing jurisdiction in which the road
contractor converts the raw materials into asphaltic concrete unless any of the following
occurs in the taxing jurisdiction:
(1) The road contractor purchases raw materials from a dealer such that title or
possession, or both, transfers to the road contractor at the dealer's place of business in the
taxing jurisdiction in which the road contractor converts the raw materials into asphaltic
concrete.
(2) The asphaltic concrete is ultimately used by the road contractor to fulfill a road
material contract in the taxing jurisdiction in which the road contractor converts the raw
materials into asphaltic concrete.
(3) The road contractor makes a taxable sale of asphaltic concrete to a third party
such that title or possession, or both, transfers to the purchaser in the taxing jurisdiction in
which the road contractor converts the raw materials into asphaltic concrete.
*Acts 2019, No. 359, §1, eff. June 11, 2019.*
##### **§ 47:337.13** Collection of sales and use taxes by political subdivisions {#sec-47-337.13 omnilex-key=us-la-statutes--rs-title-47--47:337.13}
A. Any sales and use tax levied by taxing authorities located within a single parish
shall be collected by a single tax collector for that parish or a central collection commission
in accordance with R.S. 47:337.14.
B. In each parish, every taxing authority that levies a sales and use tax in that parish
may contract and make such agreement between and among themselves with respect to the
joint collection, enforcement, and administration of the sales and use taxes as may be deemed
proper by their respective governing authorities. Such agreement, when concluded, shall be
in writing and shall include a statement of the financial obligations of each of the parties to
the agreement and may provide for the joint use of funds, facilities, personnel, or any
combination thereof deemed necessary to accomplish the purposes of the agreement. No
provision of such agreement shall have the effect of providing for a donation, in whole or in
part, of the public funds or services of one of the parties for the benefit of the other. Such
agreement may also provide for the collection, enforcement, and administration of taxes
other than sales and use taxes which are levied by taxing authorities.
C.(1) Taxing authorities which levy sales and use taxes in a parish are hereby
authorized to create a joint sales and use tax commission as an independent agency and
instrumentality to collect, enforce, and administer the sales and use tax levied by all of the
taxing authorities in that parish. The commission shall include two members appointed by
each governing authority of each taxing authority which has collections equal to or greater
than twenty percent of the total sales and use tax collections in the parish; however, at no
time shall there be fewer than three members serving on the commission. If any parish has
only one taxing authority which has collections equal to or greater than twenty percent of the
total collections in the parish, one representative shall be appointed from the next largest
authority to serve on the commission in addition to the two members appointed from the one
authority with twenty percent of the collections or more. The expenses of the commission
shall be paid by the taxing authorities appointing members to the commission on a
proportional basis computed from the annual tax collections.
(2) If any employee of a taxing authority that levies a sales and use tax becomes an
employee of the commission, that employee may remain a member of the retirement system
of which he had been a member prior to the enactment of this Section and shall retain his
rights to the same employee benefits that he had been entitled to and participating in prior
to the enactment of this Section.
(3) The commission shall be a body corporate under such corporate name and style
as shall be provided for in such agreement. It shall have the power to sue and be sued and
shall continue in existence for so long as the parties to the agreement may specify and shall
have such powers and duties with respect to the operation and management of the
commission as may be provided for in the agreement creating the commission.
D. The commission and any taxing authority not represented on the commission may
enter into an agreement providing for the collection, enforcement, and administration of any
sales and use taxes authorized by said taxing authority. The commission may charge other
taxing authorities a collection fee based on a percentage of collections.
E. The commission may, at its option, contract and make agreements with other local
political subdivisions to collect taxes other than sales and use taxes.
F. The commission may establish a sales tax advisory committee, consisting of
members representing each taxing jurisdiction for which the commission collects taxes. The
advisory committee may make such investigations and recommendations as it deems
appropriate to promote the proper administration of the commission.
G. This Section shall not be construed to prohibit the contracting between and among
parishes for the collection, enforcement, and administration of sales and use taxes; nor shall
it be construed to prohibit the state from collecting sales and use taxes or to prohibit the state
from collecting sales and use taxes levied by a taxing authority at the request of the political
subdivision as provided in R.S. 47:337.26.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.*
##### **§ 47:337.13.1** Power to employ counsel; attorney fees {#sec-47-337.13.1 omnilex-key=us-la-statutes--rs-title-47--47:337.13.1}
A.(1) The local collector is authorized to employ private counsel to assist in the
collection of any taxes, penalties, or interest due under this Subtitle, or to represent him in
any dispute, contest, or other controversy involving the determination of sales and use tax
due, or in any other proceeding under this Subtitle. The attorney fees and legal expenses
incurred by the local collector for the employment of private counsel shall be reimbursed to
him by the local taxing authorities and recoverable as a deduction from current collections,
unless such attorney fees and legal expenses are recoverable as a reimbursement from the
taxpayer.
(2) If any taxes, penalties, or interest due and final under this Subtitle are referred to
an attorney at law for a collection action, an additional charge for attorney fees, in the amount
of ten percent of the taxes, penalties, and interest due, except with respect to amounts timely
paid under protest with a return that is not delinquent, or paid under protest to a vendor in
accordance with law, shall be paid by the taxpayer to the local collector; provided, however,
that the amount paid for attorney fees shall be subject to the discretion of the court or Board
of Tax Appeals as to reasonableness.
(3) A taxpayer shall not be subject to the payment of attorney fees unless the local
collector is the prevailing party entitled to reimbursement of attorney fees and costs as
provided for in Subsection B of this Section.
B.(1) Except as otherwise provided for in Paragraph (A)(3) of this Section, the
prevailing party in a dispute, contest, or other controversy involving the determination of
sales and use tax due shall be entitled to reimbursement of attorney fees and costs, not to
exceed ten percent of the taxes, penalties, and interest at issue, unless the position of the non-prevailing party is substantially justified. The prevailing party is defined as the party which
has substantially prevailed with respect to the amount in controversy or substantially
prevailed with respect to the most significant issue or set of issues presented. A position is
substantially justified if it has a reasonable basis in law and fact. The reimbursement amount
for attorney fees and costs shall be subject to the discretion of the court or Board of Tax
Appeals as to reasonableness.
(2) The provisions of this Subsection shall not apply to amounts timely paid under
protest by the taxpayer with a return that is not delinquent, or paid under protest to a vendor
in accordance with law, as provided for in Subsection A of this Section.
(3) A local collector, which is a non-prevailing party in a dispute, contest, or other
controversy involving the determination of sales and use tax due shall be reimbursed by the
local taxing authorities for attorney fees and costs incurred by the tax collector and
recoverable as a deduction from current collections.
(4) The provisions of this Subsection shall apply only to matters referred to private
counsel by the local collector.
C. A local collector may waive the attorney fee award as provided for in this Section.
A waiver of attorney fees by a local collector shall be considered timely if the notice of the
waiver is mailed to a taxpayer by certified mail, return receipt requested, within thirty days
of the service of process, or if it is waived in the collector's initial answer to a petition filed
with the Board of Tax Appeals. If a local collector timely waives its attorney fee award, a
taxpayer may not recover attorney fees as provided for in Subsection B of this Section.
Acts 2009, No. 493, §1, eff. July 10, 2009; Acts 2010, No. 929, §1, eff. July 2, 2010;
Acts 2015, No. 210, §1, eff. June 23, 2015.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
##### **§ 47:337.14** Central collection commission {#sec-47-337.14 omnilex-key=us-la-statutes--rs-title-47--47:337.14}
A. In accordance with the provisions of Article VII, Section 3 of the Constitution of
Louisiana, the sales and use taxes levied by taxing authorities within a parish shall be
collected by a central collection commission in those parishes where a single collector of
sales and use taxes has not been established by July 1, 1992.
B.(1) The parish central collection commission shall consist of one representative
from each political subdivision within the parish which levies a sales and use tax.
(2) Except when authorized by the unanimous agreement of all taxing authorities
within the parish levying a sales and use tax, only those taxing authorities levying a sales and
use tax shall be authorized to participate on any commission established for the collection
of such taxes.
(3) The expenses of the central collection commission shall be paid monthly by the
taxing authorities levying a sales and use tax on a proportional basis; however, the cost of
collection shall in no case exceed one and one-half percent of the tax collected for each
political subdivision, unless otherwise authorized by the unanimous agreement of all taxing
authorities within the parish levying a sales and use tax.
(4) The sales and use taxes collected by the central collection commission shall be
remitted to the taxing authorities levying a sales and use tax no later than ten days after
receipt of the taxes by the central collection commission.
(5) The central collection commission shall be a body corporate and have the power
to sue and be sued. Any decision of the commission shall be made by a majority vote of the
members of the commission.
(6) The provisions of this Section shall not apply in those parishes which have a
single collector or a centralized collection arrangement for the collection of sales and use
taxes levied by all taxing authorities within the parish as of July 1, 1992.
C.(1) Notwithstanding any other provision of this Section to the contrary, the central
collection commission of the parish of Sabine shall be composed of nine members selected
as follows:
(a) Each municipality in the parish which levies a sales tax shall select a
representative.
(b) The parish school board shall select two representatives.
(c) The parish police jury shall select two representatives.
(d) One at-large member shall be selected to the commission jointly by the police
jury and the school board.
(2) The expenses of the central collection commission of the parish of Sabine shall
be paid monthly by the taxing authorities levying a sales and use tax on a proportional basis.
The cost of collection shall be determined and authorized by an agreement approved by a
majority vote of the central collection commission.
D. Notwithstanding any other provision of this Section to the contrary, the decisions
of the central collection commission of the parish of Washington shall be determined by
majority vote of the commission; however, each taxing authority levying a sales and use tax
within the parish shall have a vote weighted by the proportion that its sales and use tax
collections bear to the total sales and use tax collections by all taxing authorities in the entire
parish for the year preceding July 1, 1992.
E.(1) Notwithstanding any other provision of this Section to the contrary, the central
collection commission of the parish of St. Landry shall be composed of nine members
selected as follows:
(a) The parish school board shall select one representative.
(b) The solid waste commission shall select one representative.
(c) The city of Opelousas shall select one representative.
(d) The city of Eunice shall select one representative.
(e) Two at-large members shall be selected to the commission by the St. Landry
Parish Municipal Association.
(f) The parish governing authority shall select one representative.
(g) The parish sheriff shall select one representative.
(h) The St. Landry Economic and Industrial Development District shall select one
representative.
(2) The central collection commission of the parish of St. Landry shall be
representative of the parish's population by race and gender to ensure diversity.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 134, §1.*
##### **§ 47:337.14.1** Uniform reporting for collectors {#sec-47-337.14.1 omnilex-key=us-la-statutes--rs-title-47--47:337.14.1}
A. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall,
by generally accepted auditing standards, develop a uniform reporting schedule for audit
reports for all entities that serve as the single sales and use tax collector for all taxing
authorities within a parish that are compensated based on the cost of collection, that requires
the reporting of information to provide a more complete and accurate understanding of how
local sales and use taxes are collected and disbursed to local taxing authorities and the actual
cost of collecting local sales and use taxes by collectors.
B. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall
require that the uniform reporting schedule for the collectors described in Subsection A of
this Section include, at a minimum:
(1) The amounts of all tax, interest, penalties, and fees collected during the preceding
year on behalf of all local taxing authorities by the collector.
(2) The total amount retained by the collector.
(3) The salary and benefits of all employees of the collector.
(4) Total payments made to all parties with whom the collector contracts to assist
with collection.
(5) The amounts disbursed to each local taxing authority.
C. The legislative auditor, jointly with the Louisiana Uniform Local Sales Tax
Board, shall develop, supervise, and require the use of uniform, standardized, and consistent
terminology for use in the reporting schedule in order to provide for clarity.
D. Notwithstanding any provision of law to the contrary, collectors described in
Subsection A of this Section shall commence to use the uniform reporting schedule
developed by the legislative auditor by the end of Calendar Year 2023 for collectors
operating on a calendar year schedule, or the end of Fiscal Year 2023-2024 for collectors
operating on a fiscal year schedule. The reporting schedules shall be submitted to the
legislative auditor as part of the legislative auditor's annual audit of the collector.
E. The legislative auditor shall review the reporting schedules on an annual basis and
shall revise the reporting schedules, jointly with the Louisiana Uniform Local Sales Tax
Board, as determined to be necessary.
*Acts 2022, No. 669, §1.*
##### **§ 47:337.15** Collection {#sec-47-337.15 omnilex-key=us-la-statutes--rs-title-47--47:337.15}
A. Collection from dealer. (1) The tax imposed under the local ordinance shall be collectible from all persons, as herein defined, engaged as dealers, as herein defined.
(2) On all tangible personal property imported, or caused to be imported, from other taxing jurisdictions, states or foreign countries, and used by him, the "dealer", as herein defined, shall pay the tax imposed by the local ordinance on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption in the taxing jurisdiction. For the purposes of the local ordinance, the use, or consumption, or distribution, or storage to be used or consumed in the taxing jurisdiction of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event.
(3)(a) A credit against the use tax imposed by the local ordinance shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property in another taxing jurisdiction, whether in this state or in another state. The credit provided herein shall be granted only in the case where the taxing authority to which a similar tax has been paid grants a similar credit as provided herein, provided that members of the armed forces who are citizens of this state and whose orders or enlistment contracts stipulate a period of active duty of two years or more and who purchase automobiles outside of the state of Louisiana while on such tour of active duty shall be granted such credit in connection with the purchase of such automobiles whether or not the state to which such tax thereon has been paid grants a similar credit as herein provided.
(b) The amount of the credit shall be calculated as provided in R.S. 47:337.86. In no event shall the credit be greater than the tax imposed in the other taxing jurisdiction upon the particular tangible personal property which is subject to the tax imposed by local ordinances.
B. Collection of tax on vehicles.
(1) The tax imposed by the local ordinance on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration license tax may be collected as provided in R.S. 47:303(B).
(2) However, the provision contained in R.S. 47:301(10)(c)(ii)(bb) which excludes isolated or occasional sales from the definition of a sale at retail shall not apply to the sale of vehicles which are the subject of this Subsection. Isolated or occasional sales of vehicles are hereby defined to be sales at retail and as such are subject to tax by local ordinance.
C. Auctioneers. All auctioneers shall register as dealers and shall display their registration to the public as a condition of doing business in the taxing jurisdiction. Such auctioneers, or the company which they represent, shall be responsible for the collection of all local taxes on articles sold by them and shall report and remit to the collector as provided in the local ordinance.
D. Collection of tax on motorboats and vessels. The secretary of the Louisiana Department of Wildlife and Fisheries shall not register or issue a certificate of registration on any new boat or vessel purchased in this state until satisfactory proof has been presented to him that all sales taxes provided by the local ordinance have been paid; nor shall he register or issue a certificate of registration on any boat or vessel brought into this state until satisfactory proof has been presented to him that all use taxes required by the local ordinance have been paid.
E. Collection of tax on off-road vehicles. The vehicle commissioner shall not issue a title or a certificate of registration on any off-road vehicle purchased in this state or brought into this state from another state until satisfactory proof has been presented to him that all sales taxes required by the local ordinance have been paid. The purchaser of an off-road vehicle from a seller who is not registered with the Department of Public Safety and Corrections shall pay the sales tax at the time the vehicle is titled the same as is required for the registration and licensing of other vehicles under the provisions of R.S. 47:303(B). However, for purposes of issuance of an off-road decal for any off-road or all-terrain vehicle purchased on or before December 31, 2013, the vehicle commissioner shall provide a decal to a taxpayer who provides proof of payment of sales and use tax and a certificate of origin.
F. Collection of tax on membership in health and physical fitness clubs. The sales tax due under the provisions of the local ordinance on contracts for membership in a health and physical fitness club shall be assessed and shall be due and payable on a monthly basis computed on the amount paid each month less any actual or imputed interest or collection fees or unpaid reserve amounts not received by the health and fitness club.
G. Direct Payment Numbers. Notwithstanding any provision of law to the contrary, a Louisiana taxpayer who obtains a DP Number as provided in R.S. 47:303.1 shall remit sales and use taxes due on purchases and rentals of tangible personal property and taxable services directly to the state and local taxing authorities to whom the sales and use taxes are due, and shall not be liable to remit the tax to the vendor or lessor of the tangible personal property and taxable services, as provided in R.S. 47:303.1.
H. In the event a taxpayer has average taxable purchases, leases, or services less than the amount prescribed by R.S. 47:303.1(B)(1)(c), and both the taxpayer and the collector for the taxing authorities desire to establish a direct pay authorization, the taxing authorities by local ordinance or the collector by rule, may establish such policies and procedures necessary to implement the authorization. Said local ordinance or rule shall in no way interfere or otherwise render ineffective all other provisions of R.S. 47:303.1 as they relate to the state sales and use tax.
I. For the time period July 1, 1998 to July 1, 2000, the contractor's direct pay number provision as found in R.S. 47:338.29(B) shall be applicable.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2013, No. 158, §2, eff. June 7, 2013.*
##### **§ 47:337.16** Authority to collect local sales and use taxes {#sec-47-337.16 omnilex-key=us-la-statutes--rs-title-47--47:337.16}
A. The secretary of the Department of Revenue is hereby authorized to contract with all the governing authorities of any taxing authority, at the request of the subdivisions, to collect and enforce the collection of any sales and use tax, and related penalty, interest, or other charge, levied by the taxing authorities. In order to collect and enforce any such tax, the secretary is vested with all the power and authority conferred by this Title.
B. The contract between the Department of Revenue and such taxing authorities shall be executed by the secretary of the Department of Revenue and the proper official or officials of the governing authorities of the taxing authorities. The contract shall provide the manner, the charges and costs of collection, if any, to be paid by the taxing authorities, and such other terms and conditions necessary to effectuate the contract.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.16.1** Agreements for collection by collector of revenue of taxes due the city of New Orleans {#sec-47-337.16.1 omnilex-key=us-la-statutes--rs-title-47--47:337.16.1}
The collector of revenue of the state of Louisiana and the commission council of the city of New Orleans are authorized and empowered at their discretion to enter into an agreement whereby the collector of revenue shall collect any or all taxes and additions thereto due to the city of New Orleans whether current or delinquent under any ordinances now existing or hereafter adopted which impose: (1) taxes on sales and leases of tangible personal property and sales of services similar to the state taxes imposed in Chapter 2 of this Subtitle^1^; (2) occupational license taxes similar to the state taxes imposed in Chapter 3 of this Subtitle^2^; and (3) taxes on the sale or consumption of beverages which are taxed under R.S. 26:342.
Acts 1950, 2nd Ex.Sess., No. 11, §1; Redesignated from R.S. 33:2747 pursuant to Acts 2011, No. 248, §4.
^1^R.S. 47:301 et seq.
^2^R.S. 47:341 et seq.
##### **§ 47:337.16.2** Contents of agreement for collection of taxes; termination date {#sec-47-337.16.2 omnilex-key=us-la-statutes--rs-title-47--47:337.16.2}
The agreement entered into pursuant to R.S. 47:337.16.1 shall provide an effective date and may contain a termination date and any other provisions that the parties deem necessary to carry out the purposes of R.S. 47:337.16 through 337.16.6. If the agreement does not contain a termination date either party may terminate it by giving six months' notice in writing to the other party, or it may be terminated at any time by the mutual consent of both parties. Nothing in this Section shall be construed so as to prohibit the parties from extending the agreement from time to time if they so desire.
*Acts 1950, 2nd Ex.Sess., No. 11, §2; Redesignated from R.S. 33:2748 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:337.16.3** Enforcement of payment of taxes {#sec-47-337.16.3 omnilex-key=us-la-statutes--rs-title-47--47:337.16.3}
In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue is authorized to enforce payment of such taxes in the same manner that he is authorized to enforce the payment of state taxes under the provisions of Chapter 18 of this Subtitle^1^.
Acts 1950, 2nd Ex.Sess., No. 11, §3; Redesignated from R.S. 33:2749 pursuant to Acts 2011, No. 248, §4.
^1^R.S. 47:1501 et seq.
##### **§ 47:337.16.4** Charge for collection; remitting amounts collected {#sec-47-337.16.4 omnilex-key=us-la-statutes--rs-title-47--47:337.16.4}
In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue shall make no charge for the collection of such taxes. He shall remit monthly to the treasurer of the city of New Orleans all amounts collected by him under authority of R.S. 47:337.16 through 337.16.6 not later than the tenth day of the month following their collection.
Acts 1950, 2nd Ex.Sess., No. 11, §4; Redesignated from R.S. 33:2750 pursuant to Acts 2011, No. 248, §4.
{{NOTE: Acts 1964, No. 519, §1 amends R.S. 47:303(B)(3) to set a fee to be charged by the collector of revenue for the collection of local sales and use taxes on the sale and use of vehicles. Section 2 of Act 519 repeals all laws in conflict with the Act, "particularly" R.S. 33:2750. It appears that the intent is to repeal R.S. 33:2750 only to the extent of conflict, in view of the fact that R.S. 33:2750 pertains to other taxes in addition to sales and use taxes on vehicles. The title of Act 519 does not mention the repeal of R.S. 33:2750.}}
##### **§ 47:337.16.5** Collector to be furnished copies of ordinances and regulations {#sec-47-337.16.5 omnilex-key=us-la-statutes--rs-title-47--47:337.16.5}
In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the mayor of the city of New Orleans shall furnish to the collector of revenue at a time specified in the agreement a certified copy of each of the ordinances to be enforced by the collector together with certified copies of all rules and regulations promulgated thereunder. Copies of all subsequent ordinances and regulations, or amendments, shall be furnished to the collector by the mayor within five days after adoption.
*Acts 1950, 2nd Ex.Sess., No. 11, §5; Redesignated from R.S. 33:2751 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:337.16.6** Collector to be furnished list of taxpayers; records made available {#sec-47-337.16.6 omnilex-key=us-la-statutes--rs-title-47--47:337.16.6}
In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the commissioner of finance of the city of New Orleans shall transmit to the collector of revenue at a time specified in the agreement a current list of taxpayers under each ordinance to be enforced by the collector. All records of the city relating to taxes due under the ordinances to be enforced by the collector of revenue shall be preserved and made available to the collector upon his request.
*Acts 1950, 2nd Ex.Sess., No. 11, §6; Redesignated from R.S. 33:2752 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:337.17** Treatment of tax by dealer {#sec-47-337.17 omnilex-key=us-la-statutes--rs-title-47--47:337.17}
A.(1) The tax levied by local ordinance shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of tax on motor vehicles in R.S. 47:337.15(B) and the collection of tax on property leased or rented for use offshore in R.S. 47:301(4)(d)(ii). The dealer shall collect the sales tax on off-road vehicles and remit them directly to the Department of Public Safety and Corrections upon application for certificate of title and registration as required for the registration and licensing of other vehicles under the provisions of Subsection B of this Section. The dealer shall collect the sales taxes on off-road vehicles from out-of-state residents who purchase off-road vehicles in this state and remit the sales taxes due directly to the collector.
(2) The dealer shall have the same right in respect to collecting the tax from the purchaser, or in respect to nonpayment of the tax by the purchaser, as if the tax were a part of the purchase price of the property, or charges for services, and payable at the time of sale.
(3) The taxing authority may be joined as a party in any action or proceeding brought by the dealer to collect the tax.
(4) Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale, as imposed by the local ordinance, then in addition to all other rights, obligations, and remedies provided, such tax shall be payable by the purchaser directly to the taxing authority, and it shall be the duty of this purchaser to file a return thereof with the collector and pay the tax imposed thereon to the collector on the first day of the month after such sale was made or rendered, to be transmitted on or before the twentieth day of such month.
B. Every dealer located outside the taxing jurisdiction making sales of tangible personal property for distribution, storage, use, or other consumption, in the taxing jurisdiction, shall at the time of making sales collect the tax imposed by the local ordinance from the purchaser.
C. Dealers shall, as far as practicable, add the amount of the tax imposed under the local ordinance in conformity with the schedule or schedules to be prescribed by the secretary of the Department of Revenue pursuant to authority conferred herein, to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. Any dealer who neglects, fails, or refuses to collect the tax herein provided shall be liable for and pay the tax himself.
D. Where the tax collected for any period is in excess of the tax rate provided by the local ordinance, the total local tax collected must be paid over to the collector less the compensation to be allowed the dealer as provided by the local ordinance. This provision shall be construed with other provisions of the local ordinance and given effect so as to result in the payment to the collector of the total local tax collected if in excess of the tax rate provided.
E. Any dealer who fails, neglects, or refuses to collect the tax herein provided, either by himself or through his agents or employees, shall, in addition to the penalty of being liable for and paying the tax himself, be fined not more than one hundred dollars, or imprisoned for not more than three months, or both.
F.(1) No dealer shall advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from the payment of all or any part of the tax unless:
(a) The dealer includes in the advertisement that any portion of the tax not paid by the purchaser will be remitted on his behalf by the dealer.
(b) The dealer furnishes the purchaser with written evidence that the dealer will be liable for and pay any tax the purchaser was relieved from paying under this Paragraph himself.
(2) If a dealer advertises that any portion of the tax not paid by the purchaser will be remitted on his behalf by the dealer, the purchaser shall not be liable for the payment of that portion of the tax.
(3) Whoever violates this provision with respect to advertising shall be fined not less than twenty-five dollars or more than two hundred fifty dollars, or imprisoned for not more than three months, or both. For a second or subsequent offense, the penalty shall be double.
G. The dealer or seller is permitted and required to state and collect the tax separately from the price paid by the purchaser.
H. The use of tokens is forbidden. The collector shall rely upon regulations promulgated by the secretary of the Department of Revenue that prescribe the method and the schedule of the amounts to be collected from the purchasers, lessees, or consumers in respect to any receipt upon which a tax is imposed. The amount of tax to be collected by the dealer and paid by the purchaser shall in each transaction comply with the schedule so provided.
I. The sums of money collected by the dealer for payment of sales and use taxes imposed by the taxing authority shall be and remain the property of the taxing authority and deemed held in trust for the taxing authority.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
#### **PART E** RETURNS
##### **§ 47:337.18** Returns and payment of tax; penalty for absorption {#sec-47-337.18 omnilex-key=us-la-statutes--rs-title-47--47:337.18}
A. General provisions. (1)(a) Except as hereafter provided, the taxes levied by the
local ordinance shall be due and shall be payable monthly on the first day of the month. For
the purpose of ascertaining the amount of tax payable, all dealers shall transmit, on or before
the twentieth day of the month following the month in which this tax becomes effective, to
the collector, upon forms prescribed, prepared, and furnished by him, except as provided in
R.S. 47:337.22 and 337.23, returns showing the gross sales, purchases, gross proceeds from
lease or rental, gross payments for lease or rental, gross proceeds derived from sales of
services, or gross payments for services, as the case may be, arising from all taxable
transactions during the preceding calendar month. Thereafter, like returns shall be prepared
and transmitted to the collector by all dealers on or before the twentieth day of each month
for the preceding calendar month. These returns shall show any further information the
collector may require to enable him to correctly compute and collect the tax levied. Every
dealer, at the time of making the return required hereunder, shall compute and remit to the
collector the required tax due for the preceding calendar month, and failure to so remit such
tax shall cause said tax to become delinquent.
(b)(i) However, whenever the taxes due hereunder from a dealer average less than
thirty dollars per month, the taxes hereunder shall be due and payable quarterly on the first
day of the month, and the return required from the dealer for the quarter shall be filed on or
before the twentieth day of the first month of the next succeeding quarter. The collector shall
provide by regulation for the period and method of determining, under this proviso, the
average taxes due from a dealer. Any dealer who is required to file his sales tax return on
a quarterly basis, as provided above, may file his returns and pay the tax on a monthly basis
after first having received written approval from the collector to do so. Application to file
monthly must be furnished to the collector in writing and will set forth complete justification
for the shorter reporting period.
(ii) When any person or other entity with annual taxable gross receipts from sales of
property or services of one hundred fifty thousand dollars or less makes no taxable sales of
tangible personal property or services for three calendar months in a parish in which he does
not have a business location, such taxpayer shall not be required to file thereafter either
monthly or quarterly returns with any political subdivision in the parish until he has more
than one such sale in the parish during a three-month period. In lieu of such returns, the
taxpayer may send a letter to the collector for the parish on or before the twentieth of the
month following the sale, describing the sale, the buyer, and the price, and remitting the tax
due.
(c) Whenever the taxes due to a collector are from the state acting as a dealer through
any department, agency, board, commission, or other state entity, the taxes shall be due and
payable annually, and the return shall be filed and tax paid on or before the twentieth day of
the month following the end of the state's fiscal year. However, if the accumulated sales
taxes due hereunder to the state or any single tax collector equal or exceed five hundred
dollars by the last day of any calendar month prior to the close of the state's fiscal year, the
taxes shall be due and payable and the return shall be filed and the tax paid on or before the
twentieth day of the calendar month following the calendar month during which the five
hundred dollar threshold is exceeded.
(2)(a) Gross proceeds from rentals or leases shall be reported and the tax shall be
paid with respect thereto, in accordance with rules and regulations for reporting as
established by the collector following the month in which the payment for the lease or rental
is actually collected by lessor.
(b) Notwithstanding any other provisions of law to the contrary, lessors of property
to be used offshore as provided for in R.S. 47:301(4)(d)(ii) shall not be required to collect
or otherwise pay rental taxes on the gross proceeds from such leases and rentals.
(3) For the purpose of compensating the dealer in accounting for and remitting the
tax levied by the local ordinance, each dealer shall be allowed compensation at the rate
specified in the local ordinance in the form of a deduction in submitting his report and paying
the amount due by him, provided the amount due was not delinquent at the time of payment.
The amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted
in computing the compensation allowed by the dealer.
(4) In addition to extensions provided for in R.S. 47:337.22(E)(1), the collector, for
good cause, may extend, for not to exceed thirty days, the time for making any returns
required under the provisions of this Chapter.
(5) For the purpose of collecting and remitting to the taxing authority the tax
imposed by the local ordinance, the dealer is hereby declared to be the agent of the taxing
authority.
(6) In making their returns to the collector, dealers who have paid advance sales tax
on purchases of tangible personal property for resale during periods when the collection of
such tax was required by law shall deduct from the total tax collected by them upon the retail
sale of the commodity the amount of tax paid by them to manufacturers, wholesalers, jobbers
and suppliers during the period reported, provided tax paid invoices evidencing the payment
are retained by the dealer claiming the refund or credit. If the amount so paid during any
reporting period amounts to more than the tax collected by him for the period reported, the
excess so paid shall be allowed as refund or credit against the tax collected by the dealer
during the succeeding period or periods.
B. Collection by wholesalers. (1) Parishes, municipalities, school boards and other
tax authorities which levy a sales tax are hereby prohibited from requiring manufacturers,
wholesalers, jobbers, suppliers, or any other taxpayer to collect such sales taxes in advance
from dealers to whom they sell for the purposes of resale.
(2), (3) Repealed by Acts 2007, No. 393, §3, eff. Jan. 1, 2009.
(4) Absorption of said tax as defined in this Section by any retailer, wholesaler,
manufacturer or other supplier shall constitute a misdemeanor and upon conviction shall be
punished by a fine of not more than two thousand dollars or by imprisonment in the parish
jail for not more than two years.
C. Registration by nonresident prime contractor. (1) Prior to commencing work on
any construction contract which in the aggregate exceeds three thousand dollars, any
nonresident prime contractor, as defined in R.S. 47:9(A)(2), shall:
(a) Register the contract with the Department of Revenue in accordance with the
provisions of R.S. 47:9(A)(1) and obtain a certificate in a form to be determined by the
secretary, which certificate shall identify the construction project registered and recite the
total amount of the contract.
(b) File with the department a surety bond or a blanket surety bond for all contracts,
sufficient to cover all taxes due on the contract or contracts, in accordance with the
provisions of R.S. 47:9(B)(1).
(c) Register the contract with the collector of sales and use taxes of the parish in
which the contract is to be performed. The collector shall issue a certificate in a form
determined by the secretary, following the requirements in Subparagraph (a) of this
Paragraph, certifying that all requirements for surety bonds established by R.S. 47:306(D)
applicable to the location of the project have been met.
(2)(a) No state entity, including but not limited to the office of the state fire marshal,
or local governing authority charged with the responsibility of issuing any permit, license,
or certificate necessary for the lawful commencement of any construction contract subject
to the provisions of this Subsection, shall issue such permit, license, or certificate until
sufficient proof of possession of the certificates obtained as provided in this Subsection for
that project is shown by the applicant.
(b) Any person failing to execute any bond herein provided before beginning the
performance of any contract shall be denied the right to perform such contract until he
complies with such requirements. The secretary of the Department of Revenue shall have
the right to enjoin the performance of the contract until a satisfactory bond is executed and
filed, and the secretary may also impose a penalty for commencing of two hundred dollars
or two percent of the construction contract, whichever is greater.
(3) Within thirty days of the completion and acceptance of the contract project, the
prime contractor shall submit to the Department of Revenue, on a form provided or approved
by the department, a complete and accurate accounting of all state sales and use taxes which
became due as a result of the contract. In the event that there are additional local taxes due,
the contractor shall submit a copy of the accounting and the additional tax due to the taxing
authority.
(4) The secretary of the Department of Revenue shall promulgate such rules and
regulations and may have printed such forms as are necessary to effectuate the provisions of
this Subsection.
(5) Nothing herein shall be construed so as to affect the licensing requirements of
R.S. 47:341 et seq.
D. Payment of tax by a licensed vehicle dealer. Notwithstanding any other provision
of law to the contrary, including the provisions of Subsection A of this Section, every vehicle
dealer licensed pursuant to Title 32 of the Louisiana Revised Statutes of 1950 who sells a
vehicle at retail shall remit all taxes collected pursuant to R.S. 47:303(B) no later than forty
days from the date of sale. The secretary, for good cause shown, may extend the time for
remitting the taxes for these licensed vehicle dealers for a period not to exceed ninety days.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, No. 457, §1, eff. June 15, 2006; Acts 2007, No. 393, §§2, 3, eff. Jan. 1, 2009; Acts 2023, No. 21, §1, eff. May 30, 2023; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 327, §1, eff. July 1, 2025.*
##### **§ 47:337.19** Withholding of state funds; assessment and collection standards {#sec-47-337.19 omnilex-key=us-la-statutes--rs-title-47--47:337.19}
A. The secretary of the Department of Revenue, after consultation with the Louisiana
Uniform Local Sales Tax Board, is hereby authorized and directed to promulgate rules,
pursuant to the enforcement of R.S. 47:306(D). Such rules shall also apply to R.S.
47:337.18(C). The municipal and parish permitting agencies of each parish as specified in
R.S. 47:306(D)(2)(a) and 337.18(C)(2)(a) shall comply with rules authorized by this
Subsection within six months of the effective date of such rules.
B. The secretary of the Department of Revenue shall evaluate and monitor parish and
municipal permitting agencies to determine that each such agency is in compliance with the
rules so promulgated. Upon a determination that a parish or municipal permitting agency has
failed to comply with the rules provided for in this Section, the secretary shall notify the state
treasurer of such determination.
C. Notwithstanding any other provision of law, the rules authorized by Subsection
A of this Section may provide that the state treasurer may be directed to withhold any state
funds administered by the treasurer's office and due to any local government whose
permitting agencies have failed to comply with the rules authorized by this Section as
determined by the secretary of the Department of Revenue. Prior to issuing such an order,
the local governing body shall be given the opportunity for a hearing before the appropriate
legislative committee that exercises legislative oversight over the department.
D. All rules promulgated by the secretary under this Section shall comply with all
the provisions of the Administrative Procedure Act.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017.*
##### **§ 47:337.20** Collection from interstate and foreign transportation dealers {#sec-47-337.20 omnilex-key=us-la-statutes--rs-title-47--47:337.20}
A. Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft, or other means, may, at their option under rules and regulations prescribed by the secretary of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided.
B.(1) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is the taxing jurisdictions' mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due. Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.
(2) The provisions of this Subsection shall be given the same interpretation as similar provisions of law in Chapter 2 of this Subtitle on July 1, 2003, until such laws are amended or provisions of this Chapter are amended to provide with respect thereto.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.20.1** Collection from certain interstate and foreign transportation dealers {#sec-47-337.20.1 omnilex-key=us-la-statutes--rs-title-47--47:337.20.1}
A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft, or other means, and who, as a part of such business, transport passengers or property between points in Louisiana and points offshore outside the territorial limits of any state, may, at their option under rules and regulations prescribed by the secretary of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided.
(2) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction the numerator of which is the taxing jurisdiction's mileage operated by the taxpayer and the denominator of which is the total mileage operated by the taxpayer, to obtain the taxable amount of tax basis. This taxable amount of tax basis shall be multiplied by the tax rate to disclose the tax due.
(3) Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.
B. For the purpose of calculating the fraction set forth in Subsection A of this Section:
(1) A unit of transportation measurement other than mileage may be used if appropriate based on industry custom and type of transportation.
(2) Notwithstanding anything to the contrary, "taxing jurisdiction's mileage" shall not include mileage in the taxing jurisdiction that is a segment of or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in the state of Louisiana and a point offshore beyond the territorial limits of any state.
C. The provisions of this Section shall be interpreted consistently with similar provisions of law in Chapter 2 of this Subtitle, until provisions of this Chapter are amended to provide with respect thereto.
*Acts 2005, No. 126, §1, eff. June 22, 2005.*
##### **§ 47:337.21** Termination or transfer of business {#sec-47-337.21 omnilex-key=us-la-statutes--rs-title-47--47:337.21}
A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the collector showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold purchase money as above provided, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns.
B. In the case of a dealer who has quit a business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, or penalty owed by the original business.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.22** Sales and use tax returns {#sec-47-337.22 omnilex-key=us-la-statutes--rs-title-47--47:337.22}
A. The local collector shall furnish to all dealers, or make available to them, all
necessary forms for filing returns, and instructions to insure full tax collection from dealers
and an accounting for the taxes due; but failure of any dealer to secure these forms shall not
relieve the dealer from the payment of the tax at the time in the manner provided by law.
B. Until the time provided for in Subsection C of this Section, the local collector
shall be responsible for the design, preparation, and printing of the return.
C.(1) In addition to the authority granted to the Uniform Electronic Local Return and
Remittance Advisory Committee as provided for in R.S. 47:337.23, the committee shall also
design a standard, uniform, paper return to be used by the collectors of the sales and use tax
of political subdivisions. It shall also include a space requiring that the state tax
identification number be provided by the taxpayer.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, such return shall
be utilized by all collectors beginning January first of the year following the year in which
the uniform electronic local return and remittance system provided for in R.S. 47:337.23
becomes operative.
(b) Notwithstanding Subparagraph (a) of this Paragraph, a collector may deplete the
inventory of the returns which is on hand before the date provided in that Subparagraph
before he shall be required to use the returns provided for in this Paragraph.
D. Notwithstanding the provisions of this Section, the electronic return to be used
with the uniform electronic local return and remittance system provided for in R.S. 47:337.23
shall be prepared in the manner provided for in that Section.
E.(1)(a) In the event of a presidential or gubernatorial declared disaster or emergency
covering a local collector's jurisdiction, a local collector may elect to extend filing or
payment deadlines related to the taxes collected pursuant to the provisions of this Chapter
until the extended date for the same period specified for state sales and use taxes for the same
period. Whenever an extension is granted by the local collector pursuant to this Subsection,
interest and penalties shall not accrue on the tax during the period of the extension, provided
that the return and payment are received by the extended due date. Any decision to adopt an
extension pursuant to this Subsection shall be provided to the Louisiana Uniform Local Sales
Tax Board for publication on its website.
(b) If the deadline for payment of sales taxes to a local collector falls on a state or
federal holiday on which banks are closed, the local collector shall extend the deadline for
payment of the tax until the next business day on which banks are open. Whenever an
extension is required pursuant to the provisions of this Subparagraph, interest and penalties
shall not accrue on the tax during the period of the extension if the return and payment are
received by the extended due date. An extension required pursuant to the provisions of this
Subparagraph shall be provided to the Louisiana Uniform Local Sales Tax Board for
publication on its website.
(2) The authority granted in this Subsection shall be in addition to any other authority
provided by this Chapter.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2023, No. 21, §1, eff. May 30, 2023.*
##### **§ 47:337.23** 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 violations {#sec-47-337.23 omnilex-key=us-la-statutes--rs-title-47--47:337.23}
A.(1) The legislature recognizes both the need to make Louisiana a better
environment in which to do business and the complexities of the existing sales and use tax
system. It is the intention of this Section to provide taxpayers with a simple, efficient, and
cost-effective means of transmitting accurate sales and use tax returns and remittances to
political subdivisions of the state from a central site in the quickest manner possible.
(2) A taxpayer may file a sales and use tax return of a taxing authority and remit any
tax, interest, penalty, or other charge due by means of the uniform electronic local return and
remittance system provided for in this Section unless insufficient funds are appropriated to
fund the system.
B.(1) The system by which such taxpayers file electronically and pay their taxes and
by which the information provided for in Subsection H of this Section is to be posted on the
internet shall be managed, maintained, and supervised by the Louisiana Uniform Local Sales
Tax Board, hereinafter referred to in this Section as the "board". The Uniform Electronic
Local Return and Remittance Advisory Committee shall provide advice and may make
enforceable recommendations to the board for consideration with regard to the design,
implementation, operation, and maintenance of the system in the manner provided for by this
Section. The advisory committee is hereby created under the jurisdiction of the board and
shall be composed of the following members:
(a) The secretary of the Department of Revenue or his designee.
(b) The chairman of the board, or in the absence of the chairman, the vice chairman
of the board.
(c) A member appointed by the governor from a list of three names provided by the
Society of Louisiana Certified Public Accountants, to serve at the pleasure of the governor.
(d) Two members who shall each be the head of a collector's office, appointed by the
board from a list of six names provided by the board of directors of the Louisiana
Association of Tax Administrators, to serve for a three-year term.
(e) A representative of a business that is required to file sales and use tax returns for
multiple collectors in the state, who shall be appointed by the governor from a list of three
names provided by the Louisiana Retailers Association. The member shall serve at the
pleasure of the governor.
(f) A representative of a business that is required to file sales and use tax returns for
multiple collectors in the state, who shall be appointed by the governor from a list of three
names provided by the Louisiana Association of Business and Industry. The member shall
serve at the pleasure of the governor.
(2) Each appointment by the governor shall be submitted to the Senate for
confirmation. All vacancies shall be filled in the same manner that is provided for the
original member.
(3) The members of the advisory committee shall serve without additional
compensation except for their reasonable and necessary expenses related to the performance
of their duties as members of the committee, and then only in amounts as is provided by law
for state employees.
(4) Meetings shall be called by the chair at a time and place to be selected by the
chair, or at a time and place provided for upon the written request of three members. Four
members of the advisory committee shall be considered a quorum, and the committee may
make official recommendations and take other official action upon the affirmative vote of
four members.
(5)(a) If at any time the advisory committee believes the board has taken action
contrary to the advice or recommendation of the committee, it may make a written request
to the board specifying the advice or recommendation, the action which the committee
believes the board has taken, and asking the board to provide written reasons for the action.
The chairman of the board shall provide a written answer to the chairman of the committee
within fifteen days or a longer time as the committee allows.
(b) If, after receiving and considering the written answer of the board, the committee
believes it unsatisfactory, the committee may make a written request to the Senate
Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means
specifying the recommendation and asking the committees to make it an enforceable
recommendation.
(c)(i) The request of the advisory committee shall be considered a proposed rule or
regulation of the board and shall be subjected to the same oversight procedure provided for
in the Administrative Procedure Act, except for the need for publication.
(ii) Notwithstanding any other law to the contrary, if the oversight procedure under
the Administrative Procedure Act results in approval of the advisory committee's request to
make its recommendation an enforceable recommendation, then the advisory committee's
recommendation shall be followed by the board.
C. The uniform electronic local return and remittance system and the posting of the
information required by Subsection H of this Section shall be managed, maintained, and
supervised by the board with the advice of the advisory committee and the secretary, and the
system shall include the following:
(1)(a) The system shall allow the taxpayer to file a sales and use tax return that is
uniform for each taxing authority except for the following:
(i) The rate of the taxing authority's tax.
(ii) The vendor's compensation allowed.
(iii) Optional exclusions or exemptions allowed by state sales and use tax law,
adopted by a local ordinance pursuant to such state law.
(iv) Exclusions and exemptions in the local ordinance which were adopted prior to
July 1, 2003, pursuant to state law authorizing its adoption, but not allowed as an exclusion
or exemption from state sales and use tax.
(v) Exclusions and exemptions adopted by local ordinance pursuant to legislation
enacted under Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed
as an exclusion or exemption from state sales and use tax.
(vi) Penalties and interest due on the sales and use tax. The amount of penalties and
interest shall be limited as provided by law, including relevant jurisprudence, until the statute
or jurisprudence is changed.
(b) The filing and remittance shall be done at no charge to the taxpayer by the state,
the collector, or any taxing authority levying a tax.
(2) A web page through which a secured electronic local sales and use tax return may
be filed. The board shall maintain the secured electronic local sales and use tax return as
well as the web page in which the return shall be accessed by taxpayers and collectors.
(3) A system to allow for the remittance of any tax, penalty, interest, or other
amounts due.
(4) A system for the transmission and retrieval of a collector's data and funds.
D.(1) Each collector shall provide to the board and the advisory committee within
ninety days of its written request, or other time as may be allowed by the advisory committee,
the information necessary to design and maintain the system provided for in this Section.
Each collector shall follow the data validation procedures recommended by the advisory
committee and adopted by the board. If the collector fails or refuses to timely provide the
required information, the board and the advisory committee shall design and implement the
system from the best information available to them. A collector's failure or refusal to provide
the requested information as required in this Paragraph shall be an absolute defense against
any claim by a taxing authority or collector against the board or advisory committee relating
to the data utilized in the system provided for in this Section.
(2) Each collector shall provide written notification to the board and the advisory
committee by certified mail, return receipt requested, of any change in the information
provided to it pursuant to Subparagraph (C)(1)(a) of this Section thirty days prior to changes
becoming effective, or other shorter time as may be allowed by the advisory committee.
Each collector shall follow the data validation procedures recommended by the advisory
committee and adopted by the board.
E. A taxpayer may rely on the information on the uniform electronic local return and
remittance system, and the reliance shall be an absolute defense against any claim for a
taxing authority's sales and use tax.
F.(1) It shall be the duty of the board, with the advice of the advisory committee, to
design, implement, maintain, and operate the system required by this Section and to provide
the staff and equipment necessary to receive and transmit to the collectors the electronic
returns and funds.
(2)(a) It shall be the duty of the collector of each parish to provide and make
available the appropriate staff, equipment, and information necessary for the receipt and
transmission of electronic returns and funds. The board shall not be responsible for any loss
of revenue attributable to the failure of a collector to comply with the provisions of this
Paragraph.
(b) The advisory committee may determine alternate distribution methods and the
appropriate fees to be charged for these methods when a collector fails to comply with the
provisions of this Paragraph. The amount of the fee shall not exceed the cost of the alternate
distribution method.
G.(1) It is the intention of this Section only to provide to taxpayers a simple,
efficient, and cost-effective means of transmitting accurate tax returns and taxes to taxing
authorities of the state from a central site in the quickest manner possible. This Section shall
not be construed to grant to the advisory committee or the board any authority to collect or
administer taxes. In addition, any funds transmitted through the system as provided for in
this Section shall be considered the funds of the taxing authorities to be distributed by the
collector in the manner provided by local ordinances and shall not in any way be considered
state funds or funds of the board.
(2) The advisory committee shall provide a method for all questions related to the
application and interpretation of the sales and use tax law of a particular taxing authority
received by the committee, the board, or the Department of Revenue to be forwarded to the
appropriate collector for response.
H.(1)(a) In addition to the uniform electronic local return and remittance system
provided for in this Section, a link shall be created on the board's website to a web page
where the following information provided by the collectors shall be posted:
(i) Applicable tax rates.
(ii) Applicable optional exemptions enacted by a tax authority as provided for in R.S.
47:337.10.
(b) The board and the advisory committee shall be notified of any changes in the
information as provided for in Subsection D of this Section and R.S. 47:337.5. Each
collector shall follow the data validation procedures established by the advisory committee
and adopted by the board. A collector's failure or refusal to provide the information as
required in this Paragraph shall be an absolute defense against any claim by a taxing
authority or collector against the board or advisory committee relating to the data utilized in
the system provided for in this Section.
(2) The tax rates and optional exemptions posted on the web page shall be
considered an official record of the tax rates and optional exemptions, and any court, whether
requested to do so or not, shall take judicial notice thereof. A taxpayer may rely on the
optional exemptions and tax rates posted on the web page, and this reliance shall be an
absolute defense against any claim for a taxing authority's sales and use tax.
I.(1) The collector for each taxing authority may require the electronic filing and
remittance of local sales and use tax by any taxpayer required to electronically file or
electronically remit state sales and use tax by the Department of Revenue. If the local
collector for a taxing authority chooses the option of requiring the electronic filing and
remittance of local sales and use tax returns in accordance with the provisions of this
Subsection, then all taxpayers required to collect and remit sales or use tax on taxable events
occurring within the jurisdiction of the taxing authority who are required by the Department
of Revenue to electronically file and remit taxes shall file all applicable sales and use tax
returns and remittances through the electronic filing options available for those purposes;
however, in cases where the taxpayer can show cause that the electronic filing of a return and
remittance would create an undue hardship on the taxpayer, the collector for the taxing
authority may exempt the taxpayer from the requirements of this Subsection.
(2) Failure of a taxpayer to comply with the electronic filing requirements set forth
in this Subsection shall result in the collector for the taxing authority assessing a penalty of
one hundred dollars or five percent of the tax owed on the return, whichever is greater;
however, the total penalty per return shall not exceed five thousand dollars. The local
collector for the taxing authority may waive remittance and payment of the penalty in whole
or in part if the local collector determines that the failure to comply by the taxpayer was
reasonable and was attributable, not to any negligence on the part of the taxpayer, but for a
cause which is submitted to the local collector in writing.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 536, §1; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 327, §1, eff. July 1, 2025.*
#### **PART F** GENERAL ADMINISTRATIVE ENFORCEMENT
##### **§ 47:337.24** Miscellaneous administrative provisions {#sec-47-337.24 omnilex-key=us-la-statutes--rs-title-47--47:337.24}
The following shall continue to be applicable to local sales tax collection and administration:
(1) Authority provided to the secretary and the city of New Orleans pursuant to R.S. 47:337.16.1 et seq.
(2) The provisions concerning obtaining a judgment requiring the tax collector of the parish or incorporated town or city to proceed forthwith to collect taxes as provided for in R.S. 33:2842.
(3) The provisions of R.S. 47:1508 and 1508.1 as they may apply to collectors and taxing authorities.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.25** Authority of collectors to sue {#sec-47-337.25 omnilex-key=us-la-statutes--rs-title-47--47:337.25}
Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.26** Contracts for purposes relating to collection of sales and use taxes {#sec-47-337.26 omnilex-key=us-la-statutes--rs-title-47--47:337.26}
A. Within the limits provided for in Article VII, Section 3(B) of the Constitution of
Louisiana, the governing authority of any taxing authority may contract with the sheriff, the
Louisiana Department of Revenue, any political subdivision of this state, or any other
agency, whether public or private, for the examination or investigation of the place of
business, if any; the tangible personal property; and the books, records, papers, vouchers,
accounts, and documents of any taxpayer for the purposes of enforcement and collection of
any tax imposed by that taxing authority.
B. Within the limits provided for in Article VII, Section 3(B) of the Constitution of
Louisiana, for the purpose of auditing for compliance with local sales and use tax ordinances,
any taxing authority or other entity which collects local sales and use taxes may enter into
a contract with a private auditing firm and, when so authorized by such contract, such firm
may examine or investigate the place of business, if any; the tangible personal property; and
the books, records, papers, vouchers, accounts, and documents of any taxpayer. The rate of
compensation shall be on an hourly basis, plus reasonable expenses. In addition, all such
contracts shall be approved by the majority of the affected taxing authorities.
C.(1) Any private agency or auditing firm hired for the purposes of this Section and
any employee, contractor, or other agent of such private agency or auditing firm shall be
governed by the provisions of R.S. 47:1508 et seq.
(2)(a) Audit leads provided by the private agency or auditing firm shall be subject
to the taxpayer confidentiality requirements of R.S. 47:1508 et seq. Once confidential
information has been disclosed by the taxpayer to the private agency or auditing firm, audit
leads by such private agency or auditing firm to other local collectors are strictly prohibited
under the taxpayer confidentiality requirements of R.S. 47:1508 et seq; however, the taxpayer
may voluntarily waive confidentiality requirements in writing, authorizing the examination
or audit to be expanded to include additional tax collectors.
(b) Information provided by the private agency or auditing firm to the local collector
may be shared by the local collector with other collectors which maintain written reciprocal
exchange agreements in accordance with R.S. 47:1508(B)(5).
(3) Notwithstanding any provision of this Section to the contrary, a private agency
or auditing firm shall limit its activities to auditing the books and records of the taxpayer and
shall not perform any assessment or collection functions, except as otherwise expressly
permitted by law.
(4) A lead auditor of a private agency or auditing firm performing an examination
or audit function shall possess or have attained any of the following:
(a) An active certified public accountant license.
(b) A bachelor's degree with a minimum of eighteen hours of accounting.
(c) An active certified tax examiner's certificate issued by the Louisiana Association
of Tax Administrators.
(d) A minimum of six years' experience in the field of state or local sales and use tax.
D.(1) Prior to initiating an examination or audit of a taxpayer, the local collector
shall provide notice of the intent to audit which shall be sent by certified mail to the taxpayer
at the taxpayer's last known address. Such notice shall:
(a) Reasonably describe the nature of the audit.
(b) Identify the name, office, address, and office telephone number of the firm or
individual who will initiate the audit.
(c)(i) Advise the taxpayer of the right to review and copy the audit contract if the
audit will be conducted by a private auditing firm.
(ii) If the audit is conducted by a private auditing firm, the notice shall also advise
the taxpayer whether the payment of compensation to the private auditing firm is contingent
upon the actual collection of tax or in any other way dependent on the outcome of the audit.
(d) Summarize the remedies available to the taxpayer if the taxpayer should choose
to contest the audit findings.
(e) Describe the interest, penalties, and costs, including audit costs, for which the
taxpayer may be liable if taxes are determined to be due.
(f) Beginning July 1, 2023, advise the taxpayer that the taxpayer may request a
multi-parish audit pursuant to R.S. 47:337.102.
(2) During the course of the audit, the taxpayer shall be notified of the name, office
address, and office telephone number of each auditor assigned to the audit. Private auditing
firms shall provide any taxpayer subject to an audit with access to an original or a copy of
the audit contract specifying the terms under which the audit firm was engaged, which may
be reviewed and copied by the taxpayer.
(3)(a) Upon completion of the audit or examination, all original information obtained
by the private agency or auditing firm from the taxpayer in connection with the audit or
examination, whether written or in electronic form, shall be returned to the taxpayer, and the
private agency or auditing firm shall not retain any copies of such information. All taxpayer
related information derived, compiled, or generated by the private agency or auditing firm
in any form whatsoever, including audit schedules, working papers, and copies of
information received from the taxpayer, shall be delivered to the tax collector, except to the
extent such information may be retained by certified public accountants in accordance with
the Louisiana Accountancy Act.
(b) No provision of this Section shall prohibit a private agency or auditing firm from
retaining books and records of a taxpayer until the termination of any legal proceedings
related to the audit or examination.
(c) The tax collector and the private agency or auditing firm may enter into a written
agreement in accordance with this Subparagraph, authorizing such private agency or auditing
firm to act as agent for the storage and safekeeping of documents otherwise required to be
maintained by the tax collector. Such documents shall be maintained in accordance with
R.S. 47:1508 et seq.
E. If the cost of a sales tax compliance audit is to be borne by the taxpayer, pursuant
to R.S. 47:337.75, the cost to the taxpayer shall not exceed thirty percent of the amount of
the additional taxes determined to be due as the result of the audit.
F. Each contract entered into pursuant to this Section may be subject to review and
oversight by the legislative auditor pursuant to R.S. 13:5529. Contracts entered into after
July 1, 2010 shall contain a statement by the local collector and private agency or auditing
firm certifying that the terms and conditions of the contract are in compliance with the
requirements of the provisions of this Section. Any contract that does not satisfy the
requirements of this Section may be declared null and void by a court of competent
jurisdiction.
G. The private agency or auditing firm hired for the purposes of this Section,
including any employee, contractor, or other agent of such private agency or auditing firm
conducting such examination or audit, shall be subject to the Code of Governmental Ethics
as set forth in R.S. 42:1101 et seq.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1029, §1, eff. July 8, 2010; Acts 2022, No. 596, §1, eff. July 1, 2022.*
##### **§ 47:337.27** Venue {#sec-47-337.27 omnilex-key=us-la-statutes--rs-title-47--47:337.27}
An action to enforce the collection of a sales or use tax, including any applicable
interest, penalties, or other charges, levied by a taxing authority may be brought in the parish
in which the taxing authority is situated, or in the Board of Tax Appeals as provided by law.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.*
##### **§ 47:337.28** Collector's authority to determine the tax in certain cases {#sec-47-337.28 omnilex-key=us-la-statutes--rs-title-47--47:337.28}
A. In the event any dealer fails to make a report and pay the tax as provided in this Chapter or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, the collector shall make an estimate of the retail sales of such dealer for the taxable period, of the gross proceeds from rentals or leases of tangible personal property by the dealer, or the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in the taxing jurisdiction, and of the gross amounts paid or charged for services taxable; and it shall be the duty of the collector to assess and collect the tax together with any interest and penalty that may have accrued thereon, which assessment shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer.
B. In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost, then the collector shall ascertain in any manner feasible the true cost price and shall assess and collect the tax, together with any interest and penalties that may have accrued, on the basis of the true cost as assessed by him. The assessment so made shall be considered prima facie correct and the burden shall be on the dealer to show the contrary.
C. In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the collector, represent the true or actual consideration, then the collector is authorized to ascertain in any manner feasible the true or actual consideration and assess and collect the tax thereon together with any interest and penalties that may have accrued. The assessment so made shall be considered prima facie correct and the burden shall be on the dealer to show the contrary.
D. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the collector may add to the assessment the cost of such examination, together with any penalties accruing thereon.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.28.1** Arbitrary assessments prohibited {#sec-47-337.28.1 omnilex-key=us-la-statutes--rs-title-47--47:337.28.1}
A. Notwithstanding any provision of this Chapter to the contrary, the collector shall
be prohibited from issuing an arbitrary assessment. For purposes of this Chapter, the term
"arbitrary assessment" shall mean an estimated assessment issued by the local collector
which does not comply with R.S. 47:337.28, 337.48(A), or 337.53. However, no provision
of this Chapter shall prevent the collector from determining correct tax as provided for in
R.S. 47:337.35. An assessment shall not be considered an "arbitrary assessment" if the
taxpayer does not provide records as required by R.S. 47:337.29 and/or R.S. 47:337.36. The
taxpayer shall bear the burden of proving that the assessment was not in compliance with the
law.
B. If the assessment by the collector is determined by a court of competent
jurisdiction or the Board of Tax Appeals to be an arbitrary assessment, the assessment shall
neither interrupt nor suspend prescription, and the dealer shall be reimbursed by the collector
for reasonable costs of litigation. The amount of costs recoverable under this Section shall
not exceed ten percent of the taxes, interest, and penalty that were arbitrarily assessed, which
amount shall be subject to the discretion of the court, or the Board of Tax Appeals, as to
reasonableness.
C. No assessment shall be made under this Chapter for the purpose of depriving a
taxpayer of his constitutional right to a three-year prescriptive period for the assessment of
tax in accordance with Article VII, Section 16 of the Constitution of Louisiana.
Acts 2010, No. 1019, §1, eff. July 8, 2010; Acts 2015, No. 210, §1, eff. June 23,
2015.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
##### **§ 47:337.29** Dealers required to keep records {#sec-47-337.29 omnilex-key=us-la-statutes--rs-title-47--47:337.29}
A.(1) Every dealer required to make a report and pay any tax under this Chapter shall
keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this
Chapter, and such other books of accounts as may be necessary to determine the amount of
tax due hereunder, and other information as may be required by the collector; and each dealer
shall secure, maintain and keep until the taxes to which they relate have prescribed, a
complete record of tangible personal property received, used, sold at retail, distributed, or
stored, leased or rented, within the taxing jurisdiction by the said dealer, together with
invoices, bills of lading, and other pertinent records and papers as may be required by the
collector for the reasonable administration of the tax, and a complete record of all sales or
purchases of services taxable as provided in this Chapter until the taxes to which they relate
have prescribed.
(2) These records shall be open for inspection to the collector at all reasonable hours.
(3) The collector is authorized to require all dealers who take deductions on their
sales tax returns for total sales under the minimum taxable bracket prescribed pursuant to
R.S. 47:304 to support their deductions by keeping written or printed detailed records of said
sales in addition to their usual books and accounts.
B. Any dealer subject to the provisions of this Chapter who violates the provisions
of this Section shall be fined not more than five hundred dollars or imprisoned for not more
than sixty days, or both, for any such offense.
C. Any dealer shall have an obligation to use reasonable means to notify and provide
a collector with accurate and updated information pertaining to its proper address and the
names and contact information for those officers or directors, or members or managers
having direct control or supervision over its local sales and use taxes and those charged with
the responsibility of filing a dealer's sales and use tax return with the collector. This
obligation shall be continuing and a dealer shall notify the collector of any changes,
additions, or deletions within thirty calendar days of any change.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2018, No. 143, §1, eff. May 11, 2018.*
##### **§ 47:337.30** Wholesalers and jobbers required to keep records {#sec-47-337.30 omnilex-key=us-la-statutes--rs-title-47--47:337.30}
A. All wholesale dealers and jobbers in the taxing jurisdiction shall keep a record of all sales of tangible personal property made in the taxing jurisdiction whether such sales be for cash or on terms of credit. These records shall contain and include the name and address of the purchaser, the date of the purchase, the article purchased and the price at which the article is sold to the purchaser. These records shall be kept until the taxes to which they relate have prescribed and shall be open to the inspection of the collector at all reasonable hours.
B. Whoever violates the provisions of this Section shall be fined not less than fifty dollars nor more than two hundred dollars, or imprisoned for not less than ten days nor more than thirty days, or both, for the first offense. For the second or each subsequent offense, the penalty shall be double.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.31** Collector's authority to examine records of transportation companies {#sec-47-337.31 omnilex-key=us-la-statutes--rs-title-47--47:337.31}
The collector is specifically authorized to examine at all reasonable hours, the books, records and other documents of all transportation companies, agencies, or firms operating in the taxing jurisdiction, whether they conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or are otherwise shipping articles of tangible personal property subject to the tax levied by the local ordinance. When any such transportation company refuses to permit the examination of its records, as provided in this Section, the collector may proceed by rule against it, in term time or in vacation, in any court of competent jurisdiction in the parish where such refusals occurred, to show cause why the collector should not be permitted to examine its books, records or other documents. This rule may be tried in open court or in chambers, and in case the rule is made absolute, the same shall be considered a judgment of the court, and every violation thereof shall be considered as a contempt of court and punished according to law.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.32** Failure to pay tax on imported tangible personal property; grounds for attachment {#sec-47-337.32 omnilex-key=us-la-statutes--rs-title-47--47:337.32}
A. The failure of any dealer to pay the tax and any interest, penalties, or costs due on any tangible personal property imported from outside the taxing jurisdiction for use, consumption, distribution or storage to be used in the taxing jurisdiction, or imported for the purpose of leasing or renting the same, shall make the tax, interest, penalties, or costs ipso facto delinquent. This failure shall moreover be a sufficient ground for the attachment of the personal property imported wherever it may be found, whether the delinquent taxpayer is a resident or nonresident, and whether the property is in the possession of the delinquent taxpayer or in the possession of other persons.
B. It is the intention of this law to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by the local ordinance, together with interest, penalties and costs, and authority to attach is hereby specifically granted to the collector. The procedure prescribed by law in attachment proceedings shall be followed except that no bond shall be required of the taxing authority.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.33** Failure to pay tax; rule to cease business {#sec-47-337.33 omnilex-key=us-la-statutes--rs-title-47--47:337.33}
A.(1) On motion in a court of competent jurisdiction, the collector may take a rule
on a taxpayer, to show cause in not less than two or more than ten days, exclusive of
holidays, why the taxpayer should not be ordered to cease from further pursuit of his business
for failure to pay to the taxing authority amounts collected from others by his business as
sales and use tax, along with any interest, penalty, and costs related to such tax. Such rule
may be taken only for amounts due as a result of assessments or judgments which have
become final and nonappealable or for amounts shown to have been actually collected from
others and not remitted to the collector.
(2) This rule may be tried out of term and in chambers, and shall always be tried by
preference.
(3)(a) If the rule is made absolute, the order rendered thereon shall be considered a
judgment in favor of the taxing authority, and the court shall enjoin and prohibit the taxpayer
from the further pursuit of his business until such time as he has paid the delinquent tax,
interest, penalties, and all costs or has entered into an agreement with the collector to do so.
(b) If the collector files a subsequent motion with the court alleging a violation of
the injunction, the court shall hold a hearing in not less than two days or more than ten days,
exclusive of holidays, to determine whether such violation has occurred. Upon a showing
by the collector that there has been a violation of the injunction, the court shall consider the
violation to be a contempt of the court and shall punish the violator in accordance with law,
and every violation of the injunction shall be considered as a contempt of court.
(4) Whenever the pleadings filed on behalf of the collector shall be accompanied by
an affidavit of the collector or of one of his assistants or representatives or of the attorney
filing the same, that the facts as alleged are true to the best of the affiant's knowledge or
belief, all of the facts alleged in the pleadings shall be accepted as prima facie true and as
constituting a prima facie case, and the burden of proof to establish anything to the contrary
shall rest wholly on the taxpayer.
(5) The collection procedure provided for in this Subsection shall be in addition to
any other collection procedure provided by law. When issuing an order pursuant to this
Subsection, the Board of Tax Appeals or any court of competent jurisdiction, upon proper
showing, may also render a money judgment against the taxpayer and in favor of the
collector in the amount of any final and nonappealable assessment or other amount shown
to have been actually collected from others and not remitted to the collector, together with
all penalties, interest, attorney fees and costs due.
B. Failure to pay any tax due as provided in the local ordinance shall, without
demand or putting in default, cause the tax, interest, penalties, and costs to become
immediately delinquent and the collector has the authority, on motion in a court of competent
jurisdiction, to take a rule on such person, to show cause in not less than two or more than
ten days, exclusive of holidays, why such person should not be ordered to cease from further
pursuit of business. This rule may be tried out of term and in chambers and shall always be
tried by preference. If the rule is made absolute, the order rendered thereon shall be
considered a judgment in favor of the taxing authority, prohibiting the person from the
further pursuit of said business until he has paid the delinquent tax, interest, penalties, and
costs, and every violation of the injunction shall be considered as a contempt of court and
punished according to law.
C. For the purpose of the enforcement of the local ordinance and the collection of
the tax levied therein, it is presumed that all tangible personal property imported or held in
the taxing jurisdiction by any dealer is to be sold at retail, used or consumed, or stored for
use or consumption in the taxing jurisdiction, or leased or rented within the taxing
jurisdiction, and is subject to the tax herein levied. This presumption shall be prima facie
only, and subject to proof furnished to the collector.
D. The provisions of this Section shall not apply if the person has entered into an
installment agreement for the payment of delinquent taxes with the collector and is in
compliance with the terms of the agreement.
E. Neither the collector's consent to a continuance request nor the collector's failure
to object to the date that any court or the Board of Tax Appeals sets for the hearing date of
a rule brought pursuant to the provisions of this Section shall be considered a waiver of the
collector's right to proceed pursuant to the provisions of this Section nor be deemed to
convert a summary proceeding into an ordinary proceeding.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2020, No. 278, §1, eff. July 1, 2020.*
##### **§ 47:337.34** Sales returned to dealer; credit or refund of tax {#sec-47-337.34 omnilex-key=us-la-statutes--rs-title-47--47:337.34}
A. Whenever tangible personal property sold is returned to the dealer by the purchaser or consumer or in the event the amount paid or charged for services is refunded or credited to the purchaser or consumer after the tax imposed by the local ordinance has been collected, or charged to the account of the purchaser, consumer, or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the collector; and in case the tax has not been remitted by the dealer to the collector, the dealer may deduct the same in submitting his return. Upon receipt of a signed statement of the dealer as to the gross amount of such refunds during the period covered by the signed statement, which period shall not be longer than ninety days, the collector shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for the tax collected. This memorandum shall be accepted by the collector at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of the local ordinance. In cases where a dealer has retired from business and has filed a final return, a refund of tax may be made if it can be established to the satisfaction of the collector that the tax paid was not due.
B.(1) Whenever the unpaid balance of an account due to the dealer for the purchase of tangible personal property or the sale of services subject to sales taxation has been found to be bad in accordance with Section 166 of the United States Internal Revenue Code and has actually been charged off for federal income tax purposes, the dealer shall be entitled to reimbursement of the amount of tax previously paid by the dealer on such amounts.
(2) The prescription on such refund or credit shall begin to run from the date of signature on the federal income tax return charging off such debt.
(3) Whenever the balance of an account that had been determined to be worthless and sales tax refunded is recovered at a later date, the payment shall be reported as a new sale in the month recovered for sales tax purposes. The credit or refund shall be granted whenever the Louisiana Department of Revenue has found the dealer to be entitled to reimbursement in accordance with the provisions of Paragraph (B)(1) of this Section.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.35** Collector's duty to determine correct tax {#sec-47-337.35 omnilex-key=us-la-statutes--rs-title-47--47:337.35}
A. As soon as practicable after each return or report is filed under any of the provisions of this Chapter, the collector shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the purpose of determining the correct amount of tax.
B. The taxpayer and the collector or his designee may enter into a binding agreement to use a sampling procedure as a basis for projecting audit findings, which may result in either an underpayment or overpayment of tax.
C.(1) Before using a sampling procedure to project the findings of an audit and establish a tax liability, the collector or his designee shall notify the taxpayer in writing of the sampling procedure he intends to use, including but not limited to how the tax will be computed, the population to be sampled, and the type of tax for which the tax liability will be established.
(2) The sampling procedure used shall produce a sample which shall reflect as nearly as possible the normal conditions under which the business was operated during the period to which the audit applies. If either the taxpayer or the collector can demonstrate that a transaction in a sample for a particular time period is not representative of the taxpayer's business operations during that time period, the transaction shall be eliminated from the sample and shall be separately determined in the audit.
(3) If the taxpayer demonstrates that any sampling procedure used by the collector was not developed or applied in accordance with generally recognized sampling techniques, that portion of the audit established by a projection based upon the development or application of the disputed sampling procedure shall be replaced by a projection based upon a new sample that conforms to generally recognized sampling techniques.
(4) Generally recognized sampling techniques and standards set forth by the American Institute of Certified Public Accountants shall be used as guidance in developing audit sampling techniques for purposes of this Section.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.36** Power to examine records and premises of taxpayer {#sec-47-337.36 omnilex-key=us-la-statutes--rs-title-47--47:337.36}
For the purpose of administering the provisions of the local ordinance and this Chapter, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.37** Retention of records by taxpayers {#sec-47-337.37 omnilex-key=us-la-statutes--rs-title-47--47:337.37}
Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they relate have prescribed.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.38** Power to request records in machine-sensible format {#sec-47-337.38 omnilex-key=us-la-statutes--rs-title-47--47:337.38}
If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Chapter in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the collector or his designee in the machine-sensible format used by the taxpayer upon request of the collector or his designee.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.39** Power to examine the records of third parties {#sec-47-337.39 omnilex-key=us-la-statutes--rs-title-47--47:337.39}
For the purpose of administering the provisions of this Chapter, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, bank, syndicate, or other group or combination, in so far as said books, records, papers, vouchers, accounts, and documents relate to, bear on, associate with, identify, clarify, or disclose, the liability of any person or group made liable for the tax, penalty, and interest imposed by the local ordinance or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent, or employee of such individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts, and documents and to facilitate any such examination and investigation so far as it may be in his or their power so to do.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.40** Power to conduct hearings {#sec-47-337.40 omnilex-key=us-la-statutes--rs-title-47--47:337.40}
The collector or any of his authorized assistants may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of the local ordinance and this Part.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.41** Power to subpoena witnesses; fees {#sec-47-337.41 omnilex-key=us-la-statutes--rs-title-47--47:337.41}
The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Part. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of the local ordinance and this Chapter.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.42** Notice to attend hearings; how given {#sec-47-337.42 omnilex-key=us-la-statutes--rs-title-47--47:337.42}
The notice or subpoena requiring a person to attend a hearing authorized by this Chapter, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts, or documents shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered or certified mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.43** Procedure to compel witnesses to attend and to testify at hearing {#sec-47-337.43 omnilex-key=us-la-statutes--rs-title-47--47:337.43}
If a person subpoenaed to attend any hearing under this Part refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts, or documents, pertinent to the matter of inquiry, when subpoenaed so to do by the collector, or any of his authorized assistants, the collector or such assistant, in term time or vacation, may apply to any district court, upon proof by affidavit of such refusal, to make an order returnable in not less than two nor more than ten days, directing such person to show cause before the court why he should not obey the demand of the subpoena. Upon the return of such order, the court before whom the matter comes shall examine the person under oath, and the person shall be given an opportunity to be heard, and if the court determines that he has refused, without legal excuse, to obey the command of the subpoena, or to be examined, or to answer any question, or to produce any books, papers, vouchers, records, accounts, or documents, pertinent to the matter of inquiry, which he was by subpoena commanded to answer or produce, the court may order such person to comply forthwith with such subpoena or order, or to submit to such examination or to answer any such question, and any failure to obey such order of the court may be punished by the court as a contempt of the court.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.44** Rule to show cause and examination of judgment debtor {#sec-47-337.44 omnilex-key=us-la-statutes--rs-title-47--47:337.44}
A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of this Chapter, the collector may institute against that person:
(1) A rule to show cause why the return should not be filed, and
(2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.
B. The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.45** Alternative remedies for the collection of taxes {#sec-47-337.45 omnilex-key=us-la-statutes--rs-title-47--47:337.45}
A. In addition to following any of the special remedies provided in this Chapter, the
collector may, in his discretion, proceed to enforce the collection of any taxes due under the
local ordinance by means of any of the following alternative remedies or procedures:
(1) Assessment and distraint, as provided in R.S. 47:337.48 through 337.60.
(2) Summary court proceeding, as provided in R.S. 47:337.61.
(3) Ordinary suit under the provisions of the general laws regulating actions for the
enforcement of obligations before the Board of Tax Appeals or any court of competent
jurisdiction.
(4) Demand in reconvention, or third-party demand, in any court of competent
jurisdiction or before the Board of Tax Appeals concerning collection of local taxes due,
including any related interest, penalties, costs, and attorney fees due under applicable law.
B.(1) The collector may choose which of these procedures he will pursue in each case,
and the counter-remedies and delays to which the taxpayer will be entitled will be only those
which are not inconsistent with the proceeding initiated by the collector, provided that in
every case the taxpayer shall be entitled to proceed under R.S. 47:337.63, except in the
following circumstances:
(a) After he has filed a petition with the Board of Tax Appeals for a redetermination
of the assessment.
(b) When an assessment for the tax in question has become final.
(c) After the deadline to file an answer or defenses, after he has appeared or he has
filed any responsive pleading or defenses in any proceeding or suit involving the same tax
obligation pending against him.
(d) When an incidental demand for the same tax obligation is pending against him in
a suit by the collector concerning collection of the same tax obligation.
(2) The fact that the collector has initiated proceedings under the assessment and
distraint procedure will not preclude him from thereafter proceeding by summary or ordinary
court proceedings for the enforcement of the same tax obligation.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.*
##### **§ 47:337.46** Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors {#sec-47-337.46 omnilex-key=us-la-statutes--rs-title-47--47:337.46}
A. Notwithstanding any other provision of law to the contrary, if any corporation,
limited liability company, or limited partnership fails to file returns or to remit the sales and
use taxes collected from purchasers or consumers under the local ordinance and this Chapter,
the collector is authorized, as an alternative means of enforcing collection, to hold those
officers or directors, or those managers or members as defined in R.S. 12:1301(A)(12) and
(13), having direct control or supervision of such taxes or charged with the responsibility of
filing such returns and remitting such taxes and who willfully fail to remit or account for
such taxes collected, personally liable for the total amount of such taxes collected, and not
accounted for or not remitted, together with any interest, penalties, and fees accruing thereon.
Collection of the total amount due may be made from any one or any combination of such
officers or directors, or managers or members as defined in R.S. 12:1301(A)(12) and (13),
who willfully fail to remit or account for such taxes collected, by use of any of the alternative
remedies for the collection of taxes as provided in R.S. 47:337.45.
B. A corporation, limited liability company, or limited partnership by resolution of
the board of directors or members may designate an officer or director, or a manager or
member as defined in R.S. 12:1301(A)(12) and (13) having direct control or supervision of
such taxes or charged with the responsibility of filing such returns and remitting such taxes,
and such resolution shall be filed with the secretary of state.
C. An action may be brought before the Board of Tax Appeals or any court of
competent jurisdiction pursuant to any of the provisions of R.S. 47:337.33 or 337.61 to
enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2018, No. 143, §1, eff. May 11, 2018.*
##### **§ 47:337.47** Special authority to recover rebates {#sec-47-337.47 omnilex-key=us-la-statutes--rs-title-47--47:337.47}
A. Rebates previously granted to a taxpayer, but later disallowed, may be recovered by the collector through any collection remedy authorized by R.S. 47:337.45 and initiated within the latter of any of the following:
(1) Two years from December thirty-first of the year in which the rebate or refundable tax credit was paid.
(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.
(3) The time period for which prescription has been extended, as provided by R.S. 47:337.67.
B. The only interest which may be assessed and collected on recovered rebates is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed beginning on the date one year after the date of issuance of the rebate to the date payment is received by the collector.
C. The provisions of this Section are in addition to and shall not limit the authority of the collector to assess or to collect under any other provision of law.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.48** Determination and notice of tax due {#sec-47-337.48 omnilex-key=us-la-statutes--rs-title-47--47:337.48}
A.(1) If a taxpayer fails to make and file any return or report required by the
provisions of the local ordinance and this Chapter, the collector shall determine the tax,
penalty, and interest due by estimate or otherwise. Having determined the amount of tax,
penalty, and interest due, the collector shall send by mail a notice to the taxpayer at the
address given in the last report filed by him pursuant to the provisions of this Chapter, or to
any address that may be obtainable from any private entity which will provide such address
free of charge or from any federal, state, or local government entity, including but not limited
to the United States Postal Service or from United States Postal Service certified software,
setting out his determination and informing the person of his purpose to assess the amount
so determined against him after thirty calendar days from the date of the notice.
(2) Notwithstanding any other provision of law to the contrary, a notice issued
pursuant to Paragraph (1) of this Subsection to a taxpayer or dealer who fails to make and
file any required report or return shall not be appealable to the Board of Tax Appeals for
redetermination of the notice of tax due issued pursuant to this Section when the notice is
solely for the periods and is in the amount stated on the notice transmitted to such taxpayer
or dealer pursuant to Paragraph (1) of this Subsection. Nothing in this Paragraph shall
prohibit any taxpayer or dealer from proceeding to file suit pursuant to R.S. 47:337.63 or
337.64, or any other applicable law.
B. If a return or report made and filed does not correctly compute the liability of the
taxpayer, the collector shall cause an audit, investigation, or examination, as provided for by
R.S. 47:337.35, to be made to determine the tax, penalty, and interest due. Having
determined the amount of tax, penalty, and interest due, the collector shall send by mail a
notice to the taxpayer at the address given in the last report filed by him pursuant to the
provisions of this Chapter, or to any address that may be obtainable from the U.S. Postal
Service or from U.S. Postal Service certified software, setting out his determination and
informing the person of his purpose to assess the amount so determined against him after
thirty calendar days from the date of the notice.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.*
##### **§ 47:337.49** Protest to collector's determination of tax due {#sec-47-337.49 omnilex-key=us-la-statutes--rs-title-47--47:337.49}
A. The taxpayer, within thirty calendar days from the date of the notice provided in
R.S. 47:337.48(A) or (B), may protest thereto. This protest shall be in writing and shall fully
disclose the reasons, together with facts and figures in substantiation thereof, for objecting
to the collector's determination. The collector shall consider the protest, and shall grant a
hearing thereon, before making a final determination of tax, penalty, and interest due.
B. The taxpayer or the local collector may request that a member of the Louisiana
Uniform Local Sales Tax Board attend a hearing granted in accordance with this Section.
The request shall be made in writing and received by the board at least five business days
prior to the date of the hearing. The chairman of the board may appoint a designee to serve
in the place of a board member for this purpose. A person eligible to serve as a designee
shall be either a full-time employee of the board or the head of a single parish collector's
office.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.*
##### **§ 47:337.50** Assessment of tax, interest, and penalties {#sec-47-337.50 omnilex-key=us-la-statutes--rs-title-47--47:337.50}
A. At the expiration of thirty calendar days from the date of the collector's notice
provided in R.S. 47:337.48(A), or at the expiration of such time as may be necessary for the
collector to consider any protest filed to such notice, the collector shall proceed to assess the
tax, penalty, and interest that he determines to be due under the provisions of the local
ordinance and this Chapter. The assessment shall be evidenced by a writing in any form
suitable to the collector, which sets forth the name of the taxpayer, the amount determined
to be due, the kind of tax, and the taxable period for which it is due. This writing shall be
retained as a part of the collector's official records. The assessment may confirm or modify
the collector's originally proposed assessment.
B. At the expiration of thirty calendar days from the date of the collector's notice
provided in R.S. 47:337.48(B), or at the expiration of such time as may be necessary for the
collector to consider any protest filed to such notice, the collector shall proceed to assess the
tax, penalty, and interest that he determines to be due under the provisions of the local
ordinance and this Chapter. The assessment shall be evidenced by a writing in any form
suitable to the collector, which sets forth the name of the taxpayer, the amount determined
to be due, the kind of tax, and the taxable period for which it is due. This writing shall be
retained as a part of the collector's official records. The assessment may confirm or modify
the collector's originally proposed assessment.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 118, §1, eff. Jan. 1, 2021.*
##### **§ 47:337.51** Notice of assessment and right to appeal {#sec-47-337.51 omnilex-key=us-la-statutes--rs-title-47--47:337.51}
A.(1) Having assessed the amount determined to be due, the collector shall send a
notice by certified mail to the taxpayer against whom the assessment is imposed at the
address given in the last report filed by the taxpayer, or to any address obtainable from any
private entity which will provide such address free of charge or from any federal, state, or
local government entity, including but not limited to the United States Postal Service or from
the United States Postal Service certified software. This notice shall inform the taxpayer of
the assessment and the right to do any of the following:
(a) Pay the amount of the assessment within sixty calendar days from the date of the
notice.
(b) Appeal to the Board of Tax Appeals for redetermination of the assessment within
sixty calendar days from the date of the notice.
(c) Pay under protest in accordance with R.S. 47:337.63 within sixty calendar days
from the date of the notice, and then either file suit or file a petition with the Board of Tax
Appeals, all as provided for in that Section.
(d) Agree in writing with the collector to a mediation within fifteen calendar days
from the date of the notice pursuant to the provisions of R.S. 47:337.51.1.
(2) If no report has been timely filed, the collector shall send a notice by certified
mail to the taxpayer against whom the assessment is imposed at any address obtainable from
any private entity which will provide such address free of charge or from any federal, state,
or local government entity, including but not limited to the United States Postal Service or
from the United States Postal Service certified software. This notice shall inform the
taxpayer of the assessment and that he has sixty calendar days from the date of the notice to
do any of the following:
(a) Pay the amount of the assessment.
(b) Pay under protest in accordance with R.S. 47:337.63 and then either file suit or
file a petition with the Board of Tax Appeals, all as provided for in that Section.
(c) If applicable, consider any rights pursuant to Paragraph (4) of this Subsection and
other applicable law.
(3) If the taxpayer has not paid under protest in accordance with the provisions of
R.S. 47:337.63, or pursued an alternative remedy in accordance with R.S. 47:337.64, or filed
an appeal with the Board of Tax Appeals within the sixty-day period provided for in
Paragraph (1) of this Subsection, the assessment shall be final and shall be collectible by
distraint and sale as provided in this Part. If an appeal for a redetermination of the assessment
has been timely and properly filed, the assessment shall not be collectible by distraint and
sale until such time as the assessment has been redetermined or affirmed by the Board of Tax
Appeals or the court which last reviews the matter.
(4) Notwithstanding any provision of law to the contrary, any person who receives
an assessment pursuant to the provisions of Paragraph (2) of this Subsection may take any
action authorized in Paragraph (1) of this Subsection within the applicable deadline for
action stated in the notice of assessment if the assessment exceeds tax in the amount of one
hundred thousand dollars or if the person has never filed a return with that local collector,
has never been the subject of any action pursuant to the provisions of R.S. 47:337.45 by that
local collector, and has no physical presence in the state.
B.(1) If any dealer disputes any findings or assessment of the collector, he may,
within sixty days of the receipt of notice of the assessment or finding, do any of the
following:
(a) File an appeal from the decision of the collector directed to the Board of Tax
Appeals.
(b) Pay under protest in accordance with R.S. 47:337.63, and either file suit as
provided for in that Section, or file a petition with the Board of Tax Appeals, as provided in
that Section.
(2) This Section shall afford a legal remedy and right of action in the Board of Tax
Appeals, or in any state, city, or federal court having jurisdiction of the parties and subject
matter for a full and complete adjudication of any and all questions arising in the
enforcement of the local ordinance and this Chapter as to the legality of any tax accrued or
accruing or the method of enforcement thereof. If an appeal for a redetermination of the
assessment has been timely and properly filed with the Board of Tax Appeals pursuant to
Subparagraph (1)(a) of this Subsection, the assessment shall not be collectible by distraint
and sale until the assessment has been redetermined or affirmed by the Board of Tax Appeals
or the court which last reviews the matter.
(3) A notice of tax due issued pursuant to the provisions of R.S. 47:337.48 shall not
constitute a finding for purposes of this Subsection.
(4) Repealed by Acts 2018, No. 143, §2, eff. May 11, 2018.
C.(1) No assessment made by the collector shall be final if it is determined that the
assessment was based on an error of fact or of law. An "error of fact" for this purpose means
facts material to the assessment assumed by the collector at the time of the assessment to be
true but which subsequently are determined by the collector to be false. "Error of law" for
this purpose means that in making the assessment the collector applied the law contrary to
the construction followed by the collector in making other assessments.
(2) The determination of an error of fact or of law under this Subsection shall be
solely that of the collector, and no action against the collector with respect to the
determination shall be brought in any court, including the Board of Tax Appeals, and no
court shall have jurisdiction of any such action, it being the intent of this Subsection only to
permit the collector to correct manifest errors of fact or in the application of the law made
by the collector in making the assessment; however, all reductions of assessments based on
such errors, except estimated assessments made due to the failure of the taxpayer to file a
proper tax return, must be approved and signed by the collector. Estimated assessments
made due to the failure of the taxpayer to file a proper tax return may be corrected by the
acceptance of the proper tax return and must be approved by the collector or his designee.
D.(1) A collector may elect to send to a taxpayer or dealer by regular mail a copy of
the notice of assessment containing the same information and addressed in the same manner
as provided for in Subsection A of this Section. If the collector mails this regular mail notice
on the same date and to the same address as the collector mails a notice of assessment by
certified mail, then the notice transmitted by regular mail shall be deemed to have been
received by the taxpayer or dealer on the earlier of the date that the United States Postal
Service record indicates that it first attempted to deliver the notice of assessment to the
taxpayer or dealer, or on the seventh business day from the date of mailing. A certificate of
mailing or other proof of mailing from the United States Postal Service shall establish that
this copy of the notice of assessment was transmitted by regular mail. Other evidence may
be used to alternatively establish the presumption of delivery provided for in this Subsection,
including an affidavit of the person who transmitted the notice attesting to the fact that it was
transmitted in accordance with the provisions of this Subsection.
(2) Notwithstanding any provision of law to the contrary, if a collector, in his sole
discretion, chooses not to send the copy of the notice of assessment provided for in Paragraph
(1) of this Subsection, the absence of transmitting the notice by regular mail shall not be used
to establish that a notice of assessment was either not mailed or not received.
(3) If a collector, in his sole discretion, sends the copy of the notice of assessment
provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no
impact on the time within which the amount of the assessment is required to be paid or paid
under protest, or, as provided in this Section, the time within which the assessment becomes
final or the time within which an appeal may be made to the Board of Tax Appeals.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011;
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts
2018, No. 143, §§1, 2, eff. May 11, 2018; Acts 2020, No. 118, §1, eff. Jan. 1, 2021; Acts
2020, No. 309, §1, eff. July 1, 2020; Acts 2025, No. 285, §1, eff. June 11, 2025.
NOTE: See Acts 2018, No. 143, §4.
NOTE: §337.1(D) shall not be applicable to any existing assessment prior to July 1,
2018, not applicable to pending litigation in the courts of Board of Tax Appeals
existing prior to May 11, 2018.
##### **§ 47:337.51.1** Mediation after assessment {#sec-47-337.51.1 omnilex-key=us-la-statutes--rs-title-47--47:337.51.1}
A. A taxpayer or dealer and the collector may agree in writing to mediation of any
disputes relating to an assessment within fifteen calendar days from the date of the notice
issued pursuant to R.S. 47:337.51(A).
B. Any mediation agreed to by a taxpayer or dealer and the collector pursuant to this
Section shall be completed within forty-five calendar days of the mediation agreement
between the parties. The person appointed as the mediator must be mutually agreed to by
the taxpayer or dealer and the collector. The costs of mediation shall be shared equally by
the taxpayer or dealer and the collector, unless all the parties specifically agree otherwise in
writing.
C. The taxpayer, dealer, or the collector may terminate the mediation agreement at
any time by notifying the other party or parties in writing. Upon completion or termination
of the mediation agreement, the collector shall send a notice of completion or termination
of the mediation agreement to the taxpayer or dealer in the same manner as the notice sent
pursuant to R.S. 47:337.51(A) and shall notify the taxpayer or dealer that he has thirty
calendar days from the date the notice is sent to take any action authorized in R.S.
47:337.51(A)(1)(a), (b), or (c) or (B), as applicable.
D. The taxpayer or dealer shall have thirty calendar days from the date the notice of
completion or termination of the mediation agreement is sent from the collector to take any
action authorized in R.S. 47:337.51(A) or (B), as applicable. Notwithstanding any provision
to the contrary in this Section, a taxpayer or dealer shall not have less than sixty calendar
days from the date the notice of assessment is sent to take any action authorized in R.S.
47:337.51(A) or (B), as applicable.
E. All mediation procedures shall be nonbinding unless all the parties specifically
agree otherwise in writing. The provisions of R.S. 9:4112 regarding confidentiality and
admissibility of oral and written communications and records made during mediation shall
be applicable to any mediation conducted pursuant to this Section.
*Acts 2025, No. 285, §1, eff. June 11, 2025.*
##### **§ 47:337.52** Waiver of restrictions and delays {#sec-47-337.52 omnilex-key=us-la-statutes--rs-title-47--47:337.52}
The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:337.48 through 337.51 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.53** Assessment and notice when tax is in jeopardy {#sec-47-337.53 omnilex-key=us-la-statutes--rs-title-47--47:337.53}
A. If the collector finds that a taxpayer designs quickly to depart from the taxing jurisdiction, or to remove therefrom any property subject to any tax or to any lien for a tax, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual any proceedings that might be instituted to collect such tax, whereby it shall have become important that such proceedings be instituted without delay, he may immediately make a determination, from any available information or by estimate or otherwise, of the amount of tax, penalty, and interest such taxpayer is liable to pay. Having made such determination, the collector shall immediately assess said amount, and by a writing to be retained as part of his official records, indicate such assessment has been made, and without any notice, proceed to distrain, in the manner as hereinafter provided, any property belonging to the taxpayer. This type of assessment may be made whenever a tax becomes due under the provisions of this Chapter, regardless of whether it is then payable or not.
B. As soon as is feasible after such assessment, and not later than two calendar days thereafter, the collector shall send by certified mail a notice to the taxpayer against whom the assessment lies, at the address given in the last report filed by said taxpayer, or to any such address as may be obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from the United States Postal Service certified software. Such notice shall inform the taxpayer of the assessment, its basis, and jeopardous nature; make demand for immediate payment thereof; and give notice that any property distrained or to be distrained will be subject to sale as provided in this Chapter to satisfy the assessment.
C. The taxpayer against whom the assessment lies can stay distraint of his property, or sale of his property already distrained, as the case may be, only by the immediate payment of the assessment or by posting with the collector a surety bond for twice the amount of such assessment, or of a lower amount acceptable to the collector, with such sureties as the collector deems necessary. The taxpayer shall have sixty calendar days from the date of payment, or the date of posting bond, to appeal to the Board of Tax Appeals for a redetermination of the assessment. During this period, the collector shall hold any payment made in an escrow account. If the taxpayer does not appeal, the collector shall immediately credit such payment to tax collections or proceed to collect from sureties, if any were given. In the event of an appeal, such payment or demand for payment from sureties given shall be held in abeyance pending the redetermination or affirmation of the assessment by the Board of Tax Appeals or the court which last reviews the matter. Final payment, or collection from sureties, will be for the amount of the affirmed or redetermined assessment.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014.*
##### **§ 47:337.54** Assessment and claims in bankruptcy and receivership {#sec-47-337.54 omnilex-key=us-la-statutes--rs-title-47--47:337.54}
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, the collector may immediately make a determination from any available information or by estimate or otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay and immediately assess this amount, and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due under the provisions of this Chapter, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney fees thereon, shall be presented for adjudication in accordance with law to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in R.S. 47:337.48 through 337.51, or the pendency of an appeal to the collector, the Board of Tax Appeals, or the courts for a redetermination. However, no petition for the redetermination of an assessment shall be filed with the collector, the Board of Tax Appeals, or the courts after an adjudication of bankruptcy or the appointment of a receiver, unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending, authorizing the trustee or receiver to prosecute such appeal.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014.*
##### **§ 47:337.55** Assessment of tax shown on face of taxpayer's returns {#sec-47-337.55 omnilex-key=us-la-statutes--rs-title-47--47:337.55}
A. Whenever a taxpayer files returns and computes the amount of any tax due, such tax together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be entered by the collector as an assessment in his official records without the necessity of observing the delays or giving the notice ordinarily required prior to assessment.
B. If the taxpayer fails to accompany his return filed with a proper payment, as required by this Chapter, the collector shall immediately send a notice by mail to such person, addressed to the address appearing on the return or to any available address, informing him of the amount due, or the balance of the amount due if a partial payment has been made, and demanding payment of such amount within ten calendar days from the date of the notice. If payment has not been received at the expiration of such time, the assessment shall be collectible by distraint and sale as is hereinafter provided.
C. Nothing in this Section shall be construed as denying the right of the taxpayer to pay the assessment under protest or to claim a refund of the assessment after payment, all in a manner as is hereinafter set out in this Chapter.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.56** Collection by distraint and sale authorized {#sec-47-337.56 omnilex-key=us-la-statutes--rs-title-47--47:337.56}
When any taxpayer fails to pay any tax, penalty, and interest assessed, the collector may proceed to enforce the collection thereof by distraint and sale.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.57** Distraint defined {#sec-47-337.57 omnilex-key=us-la-statutes--rs-title-47--47:337.57}
A. The words "distraint" or "distrain" as used in this Chapter shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due.
B. Property exempt from seizure as provided by law is exempt from distraint and sale herein.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.58** Distraint procedure {#sec-47-337.58 omnilex-key=us-la-statutes--rs-title-47--47:337.58}
Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which signed by the collector or his authorized assistants shall be sent by certified mail or registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person. This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold. Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale. The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later. The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all. If the sale is continued to a new date, it shall be readvertised.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.59** Surrender of property subject to distraint {#sec-47-337.59 omnilex-key=us-la-statutes--rs-title-47--47:337.59}
Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants making such levy, surrender such property, or rights to property of which he is in possession, or which he subsequently comes into possession, until such time as the levy is recalled, subject to distraint, to the collector or his authorized assistant, unless such property or right is, at the time of demand, subject to an attachment or execution under any judicial process. Any such person failing or refusing to surrender any such property or rights shall be liable to the taxing authority in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costs and charges which are due.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.60** Sale of distrained property {#sec-47-337.60 omnilex-key=us-la-statutes--rs-title-47--47:337.60}
A. After notifying all reasonably ascertainable interested third parties, the collector or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to satisfy the tax, penalties, interest, and costs due. The property shall not be sold if the price to the highest bidder is less than two-thirds of the appraised value. In that case, the collector shall readvertise the sale of the property in the same manner as the original sale, and the same delays must elapse. At the second offering, the property shall be sold for cash at whatever price it will bring. He shall give to the purchaser a certificate of sale which will be prima facie evidence of the right of the collector to make the sale, and conclusive evidence of the regularity of his proceedings in making the sale, and which will transfer to the purchaser merchantable title in and to the property sold.
B. The purchaser shall be liable for nothing beyond the purchase price. He shall pay the full purchase price to the collector despite the existence of any mortgage, lien, or privilege on the property inferior in rank to that of the taxing authorities.
C. The collector shall give the purchaser a release from the security interest, mortgage, lien, or privilege of the taxing authorities and from all inferior security interests, mortgages, liens, and privileges, and shall direct the recorder of mortgages or proper filing officer to cancel their inscriptions insofar as they affect the property sold, and no further. All writings affecting the property which were recorded prior to distraint of the property shall not be affected by the sale of the property by the collector pursuant to this Chapter.
D. The collector shall pay or cause to be paid the inferior security interests, mortgages, liens, and privileges, after payment of the costs and the amount due the taxing authorities. When the sum remaining after payment of the cost and the amount due the taxing authorities is insufficient to pay such inferior claims in full, the collector shall deposit the remainder with the court and proceed by contradictory motion against the inferior creditors to have their claims referred to in the proceeds of the sale.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.61** Collection by summary court proceeding authorized {#sec-47-337.61 omnilex-key=us-la-statutes--rs-title-47--47:337.61}
In addition to any other procedure provided in this Chapter or elsewhere in the laws
of this state, and for the purpose of facilitating and expediting the determination and trial of
all claims for taxes, penalties, interest, attorney fees, or other costs and charges arising, there
is hereby provided a summary proceeding for the hearing and determination of all claims by
or on behalf of the taxing authority, or by or on behalf of the collector, for taxes and for the
penalties, interest, attorney fees, costs or other charges due thereon, by preference in all
courts, all as follows:
(1) All such proceedings, whether original or by intervention or third opposition or
otherwise, brought by or on behalf of the taxing authority, or by or on behalf of the collector,
for the determination or collection of any tax, interest, penalty, attorney fees, costs or other
charge claimed to be due shall be summary and shall always be tried or heard by preference,
in all courts, original and appellate, whether in or out of term time, and either in open court
or chambers, at such time as may be fixed by the court, which shall be not less than two nor
more than ten days after notice to the defendant or opposing party.
(2) All defenses, whether by exception or to the merits, made or intended to be made
to any such claim, must be presented at one time and filed in the court of original jurisdiction
prior to the time fixed for the hearing, and no court shall consider any defense unless so
presented and filed. This provision shall be construed to deny to any court the right to extend
the time for pleading defenses, and no continuance shall be granted by any court to any
defendant except for legal grounds set forth in the Louisiana Code of Civil Procedure.
(3) That all matters involving any such claim shall be decided within forty-eight
hours after submission, whether in term time or in vacation, and whether in the court of first
instance or in an appellate court, and all judgments sustaining any such claim shall be
rendered and signed the same day, and shall become final and executory on the fifth calendar
day after rendition. No new trial, rehearing or devolutive appeal shall be allowed.
Suspensive appeals may be granted, but must be perfected within five calendar days from the
rendition of the judgment by giving of bond, with good and solvent security, in a sum double
that of the total amount of the judgment, including costs. Such appeals, whether to a court
of appeal or to the supreme court, shall be made returnable in not more than fifteen calendar
days from the rendition of the judgment.
(4) Whenever the pleadings filed on behalf of the taxing authority, or on behalf of
the collector, shall be accompanied by an affidavit of the collector or of one of his assistants
or representatives or of the counsel or attorney filing the same, that the facts as alleged are
true to the best of the affiant's knowledge or belief, all of the facts alleged in said pleadings
shall be accepted as prima facie true and as constituting a prima facie case, and the burden
of proof to establish anything to the contrary shall rest wholly on the defendant or opposing
party.
(5) The provisions of this Section shall apply only in the following instances:
(a) The proceeding is for collection of a tax assessment that has become final, or to
which the provisions of R.S. 47:337.54 or 337.55 apply.
(b) A jeopardy assessment has been or could be issued against the defendant pursuant
to R.S. 47:337.53 for the same tax.
(c) A rule to cease business has been or is concurrently brought against the defendant
pursuant to R.S. 47:337.33 or 337.46.
(d) The matter involves the special authority to enforce collection of taxes collected
from others pursuant to R.S. 47:337.46.
(e) A taxpayer or dealer that fails to make and file any required return or report
where the collector estimates the tax due to be less than one hundred thousand dollars.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 309, §1, eff. July 1, 2020.*
##### **§ 47:337.62** Injunctions prohibited {#sec-47-337.62 omnilex-key=us-la-statutes--rs-title-47--47:337.62}
No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.63** Remittance of tax under protest; suits to recover {#sec-47-337.63 omnilex-key=us-la-statutes--rs-title-47--47:337.63}
A.(1)(a) Any taxpayer protesting the payment of any amount found due by the
collector or the enforcement of any provision of law in relation thereto shall remit to the
collector the amount due and at that time shall give notice of intention to file suit for the
recovery of such tax or shall remit to the collector the amount due, and at that time give
notice of intention to file a petition with the Board of Tax Appeals, as provided in this
Section.
(b) In the case of sales or use taxes that are required to be collected and remitted by
a selling dealer as provided for in R.S. 47:337.17, the purchaser, in order to avail himself of
the alternative remedy provided by this Section, shall remit protested sales or use tax to the
selling dealer, and shall retain copies of documentation evidencing the amount of the sales
or use tax paid to the dealer on the transactions. On or before the twentieth day of the month
following the month of the transactions on which the selling dealer charged the tax, the
purchaser shall inform the collector by certified mail or other reasonable means of the dates
and amounts of the protested taxes that were charged by the selling dealer, and shall give
notice of the purchaser's intention to file suit for recovery of the tax or to file a petition for
recovery of the tax with the Board of Tax Appeals, as provided by law.
(2) Upon receipt of this notice, the amount remitted to the collector or the amount
of protested taxes that have been paid to the selling dealer shall be placed in an escrow
account and held by the collector or his duly authorized representative for a period of thirty
days. If suit is filed for recovery of the tax or a petition is filed with the Board of Tax
Appeals for recovery of the tax, within the thirty-day period, the funds in the escrow account
shall be further held pending the outcome of the suit or petition with the Board of Tax
Appeals or appeal therefrom.
(3) To the extent the taxpayer prevails, the collector shall refund the amount to the
claimant, with interest at the rate established pursuant to R.S. 13:4202(B), except as provided
in Subsection E of this Section.
B.(1) This Section shall afford a legal remedy and right of action in the Board of Tax
Appeals as provided in this Section, or in any state court having jurisdiction of the parties
and subject matter, for a full and complete adjudication of any and all questions arising in
the enforcement of the sales and use tax of a taxing authority as to the legality of any tax
accrued or accruing or the method of enforcement thereof. In such action, service of process
upon the collector shall be sufficient service, and he shall be the sole necessary and proper
party defendant in any such suit.
(2) If the collector files suit against a taxpayer in district court pursuant to R.S.
47:337.45(A)(3), and the taxpayer timely pays under protest, the district court shall retain
exclusive jurisdiction to adjudicate the matter to final judgment.
C. This Section shall be construed to provide a legal remedy in the Board of Tax
Appeals or the state courts in case such taxes are claimed to be unconstitutional under any
provision of the United States Constitution or Constitution of Louisiana, including an
unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act
of Congress or the United States Constitution, or the Constitution of Louisiana.
D.(1) Upon request of a taxpayer and upon proper showing by such taxpayer that the
principle of law involved in an additional assessment is already pending before the courts for
judicial determination or before the Board of Tax Appeals, the taxpayer, upon agreement to
abide by the decision of the courts, the Board of Tax Appeals, or by a final judgment of a
court upon a timely appeal of a decision of the Board of Tax Appeals, may remit the
additional assessment under protest but need not file an additional suit or petition. In such
cases, the tax so paid under protest shall be placed in an escrow account and held by the
collector until the question of law involved has been determined by the courts, the Board of
Tax Appeals, or by a final judgment of a court upon a timely appeal of a decision of the
Board of Tax Appeals, and shall then be disposed of as therein provided.
(2) Upon request of a collector and if a principle of law involved in a refund claim
filed by a taxpayer is already pending before the collector at the administrative stage, before
the courts for judicial determination, or before the Board of Tax Appeals, the taxpayer may,
upon agreement to abide by the decision of the courts, the Board of Tax Appeals, or by a
final judgment of a court upon a timely appeal of a decision from the collector, the courts,
or the Board of Tax Appeals, remit the taxes involving the same principle of law for all
current and future tax periods under protest but need not file an additional suit or petition.
The tax paid under protest pursuant to this Paragraph shall be placed in an escrow account
and held by the collector until the principle of law involved has been determined by the
courts, the Board of Tax Appeals, or by a final judgment of a court upon a timely appeal of
a decision of the Board of Tax Appeals.
E.(1) When the collector has pursued collection of taxes pursuant to any remedy
provided for in R.S. 47:337.45(A)(2) or (3) and the taxpayer has made a timely payment
under protest concerning the same tax obligation, and if the collector has deposited the
monies into an interest-bearing account in accordance with this Section, the interest to be
paid on the tax obligation to the party or parties adjudged to be entitled to the interest shall
be that interest actually earned and received by the collector on the payment.
(2) When the taxpayer has pursued an appeal remedy provided for in R.S. 47:337.81
and the collector and the taxpayer have entered into an agreement to abide for current and
future tax periods, the interest to be paid on the tax obligation to the party or parties adjudged
to be entitled to the interest shall be only that interest actually earned and received by the
collector on the payments.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2022, No. 87, §1; Acts 2023, No. 249, §1.*
##### **§ 47:337.64** Alternative remedy for dealers {#sec-47-337.64 omnilex-key=us-la-statutes--rs-title-47--47:337.64}
A. Any taxpayer who has received a notice of assessment for sales and use taxes
from any collector or taxing authority and whose remedy is to make a payment under protest
may in lieu thereof comply with the alternative provisions of this Section, rather than making
a payment under protest.
B. (1) If the taxpayer files suit in any state court of competent jurisdiction, or a
petition with the Board of Tax Appeals, contesting the assessment within the time provided
by law and satisfies the alternative remedies provided for in Subsection C of this Section, no
collection action shall be taken in connection with the assessment of taxes, interest, and
penalties, which are the subject of the taxpayer's suit; however, the collector shall be
permitted to file a reconventional demand against the taxpayer in such suit.
(2) Repealed by Acts 2018, No. 143, §2, eff. May 11, 2018.
C.(1)(a) The taxpayer may file with the court or the Board of Tax Appeals a rule to
set bond or other security, which shall be set for hearing within thirty days of the filing of the
rule to set bond or other security, and shall attach to the petition evidence of the taxpayer's
ability to post bond or other security.
(b) The term "other security" as set forth in this Section shall include but not be
limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts receivable,
or other encumbrance of assets.
(2)(a) The court may either order the posting of commercial bond or other security
in an amount determined by the court to be reasonable security for the amount of unpaid
taxes, interest, and penalties demanded in the assessment or may order the taxpayer to make
a payment under protest pursuant to the provisions of state law and this Chapter in an amount
determined by the court to be reasonable security considering the amount of such unpaid
taxes, interest, and penalties. The court may order that a portion of the unpaid taxes, interest,
and penalties be paid under protest and the balance secured by the posting of a bond or other
security as provided in this Section.
(b) The Board of Tax Appeals may order the posting of commercial bond or other
security in an amount to be determined by the board to be reasonable security for the amount
of unpaid taxes, interest, and penalties demanded in the assessment, or may order the
taxpayer to make a payment under protest pursuant to the provisions of state law and this
Chapter in an amount determined by the board to be reasonable security considering the
amount of such unpaid taxes, interest, and penalties. The board may order that a portion of
the unpaid taxes, interest, and penalties be paid under protest and the balance secured by the
posting of a bond or other security as provided in this Section.
(3) The posting of such bond or other security or the payment under protest shall be
made no later than thirty days after the mailing of the notice of the decision of the court or
the Board of Tax Appeals authorizing the posting of bond or other security or requiring that
a payment under protest be made.
(4) If the taxpayer timely files the suit or any petition or rule referred to in this
Section, no collection action shall be taken in connection with the assessment of taxes,
interest, and penalties, which are the subject of the taxpayer's cause of action, unless the
taxpayer fails to post bond or other security or make the payment under protest required by
the Board of Tax Appeals or court; however, the collector shall be permitted to file a
reconventional demand against the taxpayer in the cause of action. A collector may procure
an appraisal or conduct discovery concerning the value and validity of security offered prior
to the date for filing the collector's response or opposition to a rule set for hearing under this
Subsection.
(5) To the extent not inconsistent with this Section, the nature and amount of the
bond or security and the procedures for posting bond or providing other security shall be
consistent with the provisions for providing security in connection with a suspensive appeal
under the Code of Civil Procedure.
(6) The provisions of this Section shall be applicable to either dealers or other
taxpayers, and any references in this Section to taxpayers shall also be applicable to dealers.
(7) In lieu of dismissal of the taxpayer's appeal in those instances where a taxpayer
assessed pursuant to R.S. 47:337.50(A) has filed a timely appeal to the Board of Tax Appeals
for redetermination of the assessment in the manner authorized by R.S. 47:337.51(A)(1) but
not authorized under the applicable provisions of R.S. 47:337.51(A)(2), and following a
contradictory hearing on a rule requested by any party, the Board of Tax Appeals may order
the payment of bond, other security, or full or partial payment under protest, as provided for
in this Section.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2009, No. 493, §1, eff. July 10, 2009; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018.*
##### **§ 47:337.65** Tax obligation to constitute a lien, privilege and mortgage {#sec-47-337.65 omnilex-key=us-la-statutes--rs-title-47--47:337.65}
Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest, attorney fees, or other costs due shall operate as a lien, privilege and mortgage on all of the property of the tax debtor, both movable and immovable, which said lien, privilege and mortgage shall be enforceable in any court of competent jurisdiction in an action, at law, or may be enforced as otherwise provided by this Chapter. The collector may cause notice of such lien, privilege and mortgage to be recorded at any time after the tax becomes due, whether assessed or not, and regardless of whether or not then payable, in the mortgage records of any parish wherein the collector has reason to believe the tax debtor owns property. The lien, privilege and mortgage created by this Section shall affect third parties only from the date of recordation and shall take their respective ranks by virtue of recordation.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.66** Cancellation of lien, privilege, and mortgage {#sec-47-337.66 omnilex-key=us-la-statutes--rs-title-47--47:337.66}
A. In any case where the tax, penalty, or interest secured by a recorded lien, privilege, and mortgage have been paid, the collector or his authorized assistants or attorneys may authorize the cancellation thereof.
B. In other cases, the collector may authorize the cancellation or release of a lien, privilege, or mortgage subject to the following terms and conditions:
(1) The collector, upon application of a taxpayer, may authorize the cancellation of any lien, privilege, or mortgage or other encumbrance recorded by virtue of this Chapter, provided the taxpayer furnishes a surety bond in favor of the collector executed by a surety company duly qualified to do business in this state in an amount of not less than one and one-half times the amount of the obligation due, including penalties, interest, and other costs incurred.
(2) The collector may authorize the release of any real property from the effect and operation of any lien, privilege, mortgage, or other encumbrance, recorded by virtue of this Chapter, provided that the collector is satisfied that the remaining real property belonging to the tax debtor and upon which said lien, privilege, and mortgage bears, is valued at not less than the amount of the remaining tax obligation, including all penalties, interest and other costs incurred, and the amount of all prior liens upon such property. In determining the value of the remaining property, due consideration shall be given to prior ranking encumbrances, if any exist on said property.
(3) The collector may issue a certificate of release of any part of the property subject to any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Chapter, if there is paid over to the collector in part satisfaction of liability an amount determined by the collector, which shall not be less than the value of the interest of the taxing authorities in the part to be so released.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.67** Suspension and interruption of prescription {#sec-47-337.67 omnilex-key=us-la-statutes--rs-title-47--47:337.67}
A. Sales and use taxes levied by any political subdivision shall prescribe as of three years from the thirty-first day of December of the year in which such taxes became due.
B. The prescriptive period running against any such sales and use tax shall be interrupted by any of the following:
(1) The action of the collector in assessing the amounts of such taxes in the manner provided by law.
(2) The filing of a summary proceeding in court.
(3) The filing of any pleading, either by the collector or the taxpayer, with the Board of Tax Appeals or with any state or federal court.
(4) The filing of a false or fraudulent return.
(5) The failure to file a return, with the intent to defraud.
C. The running of such prescriptive period may also be suspended as follows:
(1) By means of a written agreement between the taxpayer and the collector made prior to the lapse of such period.
(2) With respect to bankruptcy, for any period from the time the taxpayer files for bankruptcy until six months after the bankruptcy case is closed.
(3) By the filing of a claim for refund as to the period for which a refund is requested, which shall suspend prescription for the same period for the collector to determine whether the taxpayer owes any other liability for the same type of tax under the provisions of R.S. 47:337.78.
D.(1) The failure to file any return required to be filed by this Chapter shall interrupt the running of prescription, and prescription shall not commence to run again until the subsequent filing of such return. Once prescription commences to run, the tax, interest, and penalty, or other charge which is reported on such return shall prescribe in three years after the thirty-first day of December of the year of the filing of the return.
(2) However, if a taxpayer who does not file a tax return required to be filed by this Chapter later becomes responsible for the filing of such return due to a decision of the Board of Tax Appeals which has become final, or due to a final court decision which renders a transaction or other activity as taxable, and the laws, regulations, or jurisprudence of this state previously classified that transaction or other activity as nontaxable, this provision shall not apply and prescription shall run as if the taxpayer had timely filed the return.
(3) The interruption of the running of prescription due to the failure to file a return reporting a tax shall not apply to any tax periods for which the collector and the taxpayer have entered into a valid and enforceable voluntary disclosure agreement.
(4) The provisions of the Subsection shall apply only to use tax returns when the amount due exceeds five hundred dollars for the tax levied.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014.*
##### **§ 47:337.68** Prescription of assessments as judgments {#sec-47-337.68 omnilex-key=us-la-statutes--rs-title-47--47:337.68}
Any tax, penalty, interest, or other charges duly assessed under this Chapter, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the state of Louisiana in accordance with the constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.69** Interest on unpaid taxes {#sec-47-337.69 omnilex-key=us-la-statutes--rs-title-47--47:337.69}
A. When any taxpayer fails to pay a tax, or any portion thereof, on or before the day
where it is required to be paid under the provisions of this Chapter, interest shall be added
to the amount of tax due. Such interest shall be computed from the due date until the tax is
paid. The interest shall be an obligation to be collected and accounted for in the same
manner as if it were a part of the tax due and can be enforced in a separate action or in the
same action for collection of the tax and shall not be waived or remitted.
B. Notwithstanding any provision of law to the contrary, for all taxes that become
due on or after January 1, 2023, the rate of interest on any amount of outstanding tax shall
not exceed one percent per month.
C. Notwithstanding any provision of this Section or of this Chapter, the interest on
any amount of tax outstanding on a specific date shall be computed at the rate applicable on
such date.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2022, No. 87, §1.*
##### **§ 47:337.70** Penalty for failure to make timely return {#sec-47-337.70 omnilex-key=us-la-statutes--rs-title-47--47:337.70}
A.(1) When any taxpayer fails to make and file any return required to be made under
the provisions of this Chapter before the time that the return becomes delinquent or when any
taxpayer fails to timely remit to the collector the total amount of tax that is due on a return
which he has filed, there shall be imposed, in addition to any other penalties provided, a
specific penalty to be added to the tax in the amount of five percent of the tax owed for each
and every thirty-day period after the return was required to be filed or the tax was required
to be remitted, subject to the limitations of this Paragraph.
(2) In the case of the filing of a return without remittance of the full amount due, the
specific penalty imposed by this Paragraph in the amount of five percent of the tax owed for
each thirty-day period shall be calculated only on the additional amount due from the
taxpayer after the deduction of payments timely submitted, or submitted during any
preceding thirty-day period, subject to the limitations of this Paragraph. The penalty
provided by this Paragraph shall not be imposed for any thirty-day period for which a penalty
for failure to file a return or for filing after the return becomes delinquent is assessed.
(3) The penalties provided for in this Subsection shall not be imposed for more than
five thirty-day periods in total for each tax return required to be filed.
(4) The penalties for delinquent returns and failure to remit the total amount of tax
due shall accrue beginning the day after the due date subject to the limitations of this
Subsection.
B. The penalties provided for by this Section shall be an obligation to be collected
and accounted for in the same manner as if it were part of the tax due, and can be enforced
either in a separate action or in the same action for the collection of the tax.
C.(1) Notwithstanding any other provision of the law to the contrary, any exemption
granted to a taxpayer under a tax incentive contract except a contract granted pursuant to
Article VII, Section 21(F) of the Constitution of Louisiana shall be suspended if at any time
during the contract there is a final, nonappealable judgment against the taxpayer for
nonpayment of taxes.
(2) The collector shall send a notice by certified mail to the taxpayer at the address
given in the last report filed by the taxpayer, or to any address obtainable from any private
entity which will provide such address free of charge or from any federal, state, or local
government entity, including but not limited to the United States Postal Service or from the
United States Postal Service certified software informing him of the following:
(a) That there is a final, nonappealable judgment against him for nonpayment of
taxes.
(b) That he has thirty days from the date of the notice to pay the tax, penalty, and
interest due or the exemptions granted under the tax incentive contract will be suspended.
(c) That the suspension will continue until the tax, penalty, and interest due under
the final, nonappealable judgment are paid in full.
(3) The provisions of this Section shall not apply if the taxpayer has paid the amount
due under protest in accordance with R.S. 47:337.63 or has entered into an installment
agreement with the department for the payment of the amount due and is in compliance with
the terms of the agreement.
(4) For the purposes of this Subsection, during the period of suspension, the
exemptions granted under the tax incentive contract are inoperable and of no effect.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2022, No. 87, §1.*
##### **§ 47:337.71** Waiver of penalty for delinquent filing or delinquent payment {#sec-47-337.71 omnilex-key=us-la-statutes--rs-title-47--47:337.71}
A. If the failure to make any return at the time such return becomes due or the filing
of a return without remittance of the full amount due is attributable not to the negligence of
the taxpayer, but to other cause set forth in written form and considered reasonable by the
collector, the collector may remit or waive payment of the whole or any part of the specific
penalty provided for such failure.
B. Notwithstanding the provisions of Subsection A of this Section, a taxpayer is
eligible for a penalty waiver if the taxpayer establishes to the local collector that his failure
to file during the period of a presidential or gubernatorial declared disaster or emergency was
due to the inaccessibility of funds to pay the tax, the unavailability of records or personnel
necessary to prepare and file the return, or other related good cause stemming from the
extension of related state sales and use tax filing deadlines.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020.*
##### **§ 47:337.72** Penalty for false or fraudulent return {#sec-47-337.72 omnilex-key=us-la-statutes--rs-title-47--47:337.72}
When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the taxing authority of any tax due under the local ordinance and this Chapter, there shall be imposed, in addition to any other penalties provided, a specific penalty on the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.73** Negligence penalty {#sec-47-337.73 omnilex-key=us-la-statutes--rs-title-47--47:337.73}
If any taxpayer fails to make any return required by this Chapter or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but no intent to defraud, there shall be imposed, in addition to any other penalties provided, a specific penalty. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.74** Insufficient funds check in payment of taxes; penalty {#sec-47-337.74 omnilex-key=us-la-statutes--rs-title-47--47:337.74}
In the event a check used to make payment of a tax, interest, penalty, or other charges due is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check is written, such shall constitute a failure to pay the tax, interest, penalty, or other charges due and a specific penalty shall be imposed on the taxpayer in addition to all other penalties provided by law; however, upon sufficient proof being furnished to the collector by the bank that the bank was at fault for the nonpayment of the check, the collector shall waive the penalty provided for in this Section. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax, interest, penalty, or other charges that is due in payment of which the check was given and may be enforced in a separate action or in any action instituted for the collection of the tax, interest, penalty, or other charges. After receipt of three insufficient fund checks during any two-year period, the collector may require payment of the taxes, interest, penalties, or other charges due by the taxpayer to be paid by certified check, money order, or cash.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.75** Examination and hearing costs {#sec-47-337.75 omnilex-key=us-la-statutes--rs-title-47--47:337.75}
A. If any taxpayer fails to make any return required by this Chapter, or makes a grossly incorrect report, or a false or fraudulent report, and the collector, in performance of his duty to ascertain the amount of tax due, makes an examination of books, records, or documents, or an audit thereof, or conducts a hearing, or subpoenas witnesses, then there may be added to the amount of tax found to be due, a specific penalty, in addition to any other penalty provided, in an amount as itemized by the collector to compensate for all costs incurred in making such examination or audit, or in holding such hearing, or in subpoenaing and compensating witnesses. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.
B. For the purposes of this Section, the following terms shall have the following meanings:
(1) "Grossly incorrect report" means any report filed where there is a substantial understatement of tax for any taxable period. The understatement is substantial if it exceeds the greater of:
(a) Ten percent of the tax required to be shown on the return for the taxable period, or
(b) Ten thousand dollars.
(2) "False or fraudulent report" means any report filed with the intent to evade taxes, or a willful attempt to defraud or evade taxes that are due.
C. Notwithstanding any other provision of law to the contrary, no penalty shall be imposed under this Section with respect to any portion of an underpayment when a taxpayer has made a grossly incorrect report if the taxpayer shows that there was a reasonable cause for the underpayment of such portion and that the taxpayer acted in good faith with respect to such portion.
D. Notwithstanding the provisions of this Section, in the event the examination or audit was conducted by a private auditing firm the limitations provided in R.S. 47:337.26 shall apply.
E. The amount of specific penalty due pursuant to this Section shall be the same as is provided by law on July 1, 2003, until such laws are amended or provisions of this Chapter are amended to provide with respect thereto.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.76** Distraint cost penalty {#sec-47-337.76 omnilex-key=us-la-statutes--rs-title-47--47:337.76}
Whenever the collector uses the distraint procedure to enforce the collection of any tax, there shall be imposed with respect to the tax for the collection of which the distraint procedure is used, a specific penalty of ten dollars to compensate for the costs of the distraint procedure. This specific penalty shall be in addition to any penalty assessed as provided by law and shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and may be enforced either in a separate action or in the same action for the collection of the tax.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.77** Refunds of overpayments authorized {#sec-47-337.77 omnilex-key=us-la-statutes--rs-title-47--47:337.77}
A. For the purpose of this Section, "overpayment" means a payment of tax, penalty
or interest when none was due; the excess of the amount of tax, penalty or interest paid over
the amount due; or the payment of a penalty that is later waived or remitted by the collector,
provided that the power of the collector to refund overpayments shall be as prescribed and
limited in this Section.
B. The collector shall make a refund of each overpayment where it is determined
that:
(1) The tax was overpaid because of an error on the part of the taxpayer in
mathematical computation on the face of the return or on any of the supporting documents.
(2) The tax was overpaid because of a construction of the law on the part of the
taxpayer contrary to the collector's construction of the law at the time of payment.
(3) The overpayment was the result of an error, omission, or a mistake of fact of
consequence to the determination of the tax liability, whether on the part of the taxpayer or
the collector.
(4) The overpayment resulted from a change made by the collector in an assessment,
notice, or billing issued under the provisions of this Chapter.
(5) The overpayment resulted from a subsequent determination that the taxpayer was
entitled to pay a tax at a reduced tax rate.
(6) The overpayment was the result of a payment that exceeded either the amount
shown on the face of the return or voucher, or which would have been shown on the face of
the return or voucher if a return or voucher were required.
C. Notwithstanding the provisions of Subsection B of this Section, where it is
determined that there is clear and convincing evidence that an overpayment has been made,
the collector shall make a refund, subject to conditions or limitations provided by this
Chapter.
D.(1) Such refunds shall be made out of any current collections of the particular tax
which was overpaid.
(2) If a taxpayer has overpaid a particular tax for more than one taxable year and
seeks a refund of the total amount, the collector may issue the refund incrementally. The
number of increments shall not exceed the total number of years the tax was overpaid.
E. The collector may recover any refunded amount determined not to be an
overpayment through any collection remedy authorized by R.S. 47: 337.45 within two years
from December thirty-first of the year in which the refund was paid. Any refunded amount
determined not to be an overpayment shall bear interest at the rate provided for in this
Chapter, which shall be computed from the date the refund was issued to the date payment
is received by the collector.
F. This Section shall not be construed to authorize any refund of tax overpaid
through a mistake of law arising from the misinterpretation by the collector of the provisions
of any law or of any rules and regulations. In the event a taxpayer believes that the collector
has misinterpreted the law or rules and regulations contrary therewith, his remedy is by
payment under protest and suit to recover or petition to the Board of Tax Appeals, as
provided by law.
G. A claim for a refund or credit in a properly addressed envelope with sufficient
postage delivered by the United States Postal Service is deemed filed by the taxpayer and
received by the collector on the date postmarked by the United States Postal Service.
Additionally, a claim for refund or credit is deemed filed by the taxpayer and received by the
collector through any means provided for by any regulation promulgated pursuant to R.S.
47:337.97 through 337.100.
H.(1) A refund may be claimed pursuant to the provisions of this Section, subject to
the other conditions or limitations of this Chapter, on an amount paid on an otherwise final
assessment.
(2) The provisions of this Subsection shall not apply if the assessment became final
following an appeal of the assessment to the Board of Tax Appeals, or if an assessment
became final pursuant to a judgment in an action brought pursuant to R.S. 47:337.63 or
337.64.
(3) The provisions of this Subsection shall apply only if the taxpayer or dealer
establishes that it did not receive the assessment prior to the deadline for appealing that
assessment, and the collector did not comply with the provisions of R.S. 47:337.51(D).
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014;
Acts 2018, No. 143, §1, eff. May 11, 2018.
NOTE: §337.77(H) shall not be applicable to any existing assessment prior to July
1, 2018, not applicable to pending litigation in the courts of Board of Tax Appeals
existing prior to May 11, 2018.
##### **§ 47:337.78** Crediting or offset of overpayments against other obligations {#sec-47-337.78 omnilex-key=us-la-statutes--rs-title-47--47:337.78}
Before refunding any overpayment, the collector may first determine whether the taxpayer who made the overpayment owes any other liability under any ordinance administered by him. If such be the case, the collector may credit the overpayment against such liability and notify the taxpayer of the action taken.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.79** Prescription of refunds or credits {#sec-47-337.79 omnilex-key=us-la-statutes--rs-title-47--47:337.79}
A. After three years from the thirty-first day of December of the year in which the
tax became due or after one year from the date the tax was paid, whichever is the later, no
refund or credit for an overpayment shall be made unless a claim for credit or refund has
been received by the collector from the taxpayer claiming such credit or refund before the
expiration of said three-year or one-year period. The maximum amount, which shall be
refunded or credited, shall be the amount paid within said three-year or one-year period. The
collector shall prescribe the manner of filing claims for refund or credit.
B. Provided that in any case where a taxpayer and the collector have consented in
writing to an extension of the period during which an assessment of tax may be made, the
period of prescription for refunding or crediting overpayments as provided in this Section
shall be extended in accordance with the terms of the agreement between the taxpayer and
the collector.
C.(1) In any case where the collector pursues any remedy for collection of tax
pursuant to R.S. 47:337.45, including the issuance of an assessment, the period of
prescription for a refund or credit for the same tax periods and types of tax shall be
suspended. However, the suspension of prescription provided for in this Subsection applies
only in the following circumstances:
(a) When an assessment has been issued and the taxpayer has submitted a refund
claim that is received by the collector prior to the assessment becoming final.
(b) When a summary proceeding has been filed and the taxpayer has timely pleaded
the claim for refund as an offset or credit in the summary proceeding.
(c) When an ordinary suit has been filed and the taxpayer has filed a timely
reconventional demand for the refund or credit in the suit.
(2) If the refund claim would have been prescribed but for this Subsection, the
amount of the claim found to be due shall be credited or offset against the underpaid tax
found to be due.
(3) Prescription shall not be suspended by the provisions of Paragraph (1) of this
Subsection if any of the following occur:
(a) An assessment has become final and nonappealable.
(b) A judgment of the Board of Tax Appeals concerning the collection remedy
referenced in Paragraph (1) of this Subsection has become final.
(c) A final judgment has been rendered by a district court in a related summary or
ordinary proceeding.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.*
##### **§ 47:337.80** Interest on refunds or credits {#sec-47-337.80 omnilex-key=us-la-statutes--rs-title-47--47:337.80}
A. Each collector shall compute on all refunds or credits and allow interest as part
of the refund or credit as follows:
(1) From date of payment of the taxes, but prior to submission by the taxpayer of a
claim for refund, interest shall be computed at a rate of not less than two percent per annum.
(2) From date of submission by the taxpayer of a claim for refund, or from payment
under protest, or from the date that the taxpayer gave the political subdivision notice of the
taxpayer's intention to file suit for the recovery of any taxes paid, interest shall be at the
average prime or reference rate as computed by the commissioner of financial institutions
pursuant to R.S. 13:4202(B), per year, but without the addition of one percentage point to the
average prime or reference rate and without regard to the limitations contained in R.S.
13:4202(B).
(3) The interest rate provided for in Paragraph (2) of this Subsection shall not be
applicable for a sixty-day period from the date the taxpayer makes a claim for refund, if a
refund is the result of the taxpayer's administrative error; however, the interest for this sixty-day period shall be computed under the provisions of Paragraph (1) of this Subsection.
(4)(a) Beginning January 1, 2021, notwithstanding Paragraphs (1), (2), and (3) of this
Subsection or any other provision of law to the contrary, on all refunds or credits the
collector shall compute and allow as part of the refund or credit, interest from ninety days
after the later of the due date of the return, the date that the taxpayer gave the political
subdivision notice of the taxpayer's intention to file suit for the recovery of any taxes paid,
the filing date of the return or claim for refund on which the overpayment is claimed, or the
date the tax was paid.
(b)(i) Interest shall be at the average prime or reference rate as computed by the
commissioner of financial institutions pursuant to R.S. 13:4202(B), per year, but without the
addition of one percentage point to the average prime or reference rate and without regard
to the limitations contained in R.S. 13:4202(B).
(ii) Notwithstanding any provision of law to the contrary, for all taxes that become
due on or after January 1, 2023, interest shall be computed at the same rate established for
tax obligations pursuant to R.S. 47:337.69(C).
(c) An overpayment shall bear no interest if it is credited to the taxpayer's account.
(d) For purposes of this Section, a claim for refund shall be submitted in the form
and with the documentation provided for by rules promulgated by the Louisiana Uniform
Local Sales Tax Board, pursuant to R.S. 47:337.102(C)(2).
B. No interest on refunds shall be allowed if it is determined that a taxpayer has
deliberately overpaid a tax in order to derive the benefit of the interest allowed by this
Section or if a taxpayer has not entered into an agreement to abide authorized by R.S.
47:337.63(D)(2) and the same principle of law is involved. Payments of interest authorized
by this Section shall be made from funds derived from current collections of the tax to be
refunded.
C. As of the date a person files a petition for relief under the uniform bankruptcy
laws of the United States as provided in Title 11 U.S.C. 101 et seq., no interest shall be
allowed to accrue as a part of any refund or credit which relates to a pre-petition tax period.
D. The accrual of interest shall be suspended during any period of time that a delay
in the issuance of a refund is attributable to the taxpayer's failure to provide information or
documentation required by statute or regulation.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 309, §1, eff. July 1, 2020; Acts 2022, No. 87, §1.*
##### **§ 47:337.81** Appeals from the collector's disallowance of refund claim {#sec-47-337.81 omnilex-key=us-la-statutes--rs-title-47--47:337.81}
A.(1) If the collector fails to act on a properly filed claim for refund or credit within
one year from the date received by him or by the Louisiana Uniform Local Sales Tax Board
or if the collector denies the claim in whole or in part, the taxpayer claiming such refund or
credit may within thirty days of the notice of disallowance of the claim request a hearing with
the collector for redetermination. The collector shall render a decision within thirty days of
the request by the taxpayer.
(2) The taxpayer may appeal a denial of a claim for refund to the Board of Tax
Appeals, as provided by law. No appeal may be filed before the expiration of one year from
the date of filing such claim unless the collector renders a decision thereon within that time,
nor after the expiration of ninety days from the date of mailing by certified or registered mail
by the collector to the taxpayer of a notice of the disallowance of the part of the claim to
which the appeal relates, nor after the expiration of one hundred eighty days from the end of
the expiration of the one year in which the collector failed to act.
(3) A taxpayer's proper appeal to the Board of Tax Appeals filed within ninety days
from the date on any notice of disallowance issued shall also establish that the appeal was
filed within ninety days from the date of the certified or registered mailing of the notice.
B. (1) A notice of disallowance, if issued, shall inform the taxpayer that he has
ninety days from the date of the certified or registered mailing of that notice to appeal to the
Board of Tax Appeals and that any consideration, reconsideration, or action by the collector
with respect to the claim following the mailing of a notice by certified or registered mail of
disallowance shall not operate to extend the period within which an appeal may be taken.
(2) The failure to transmit this notice does not extend the separate and distinct
prescriptive period that runs following one year of inaction by the collector.
C. In answering any such appeal, the collector is authorized to assert a demand for
any tax and additions thereto that he may deem is due for the period involved in the claim
for refund or credit, and the Board of Tax Appeals shall have jurisdiction to determine the
correct amount of tax for the period in controversy, and to render judgment ordering the
refund or crediting of any overpayment or ordering the payment of any additional tax,
interest, penalty, attorney fees, and other amounts found to be due.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011;
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts
2017, No. 274, §2, eff. June 16, 2017.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
##### **§ 47:337.81.1** Board of Tax Appeals; finding of overpayment upon appeal from assessment {#sec-47-337.81.1 omnilex-key=us-la-statutes--rs-title-47--47:337.81.1}
If the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with the provisions of R.S. 47:337.51, 337.53, or 337.54, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the Board of Tax Appeals shall have jurisdiction to determine the amount of the overpayment, and to order that the amount of overpayment be refunded or credited to the taxpayer; however, the Board of Tax Appeals shall not order a refund or credit unless, as part of its decision, it determines that either the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:337.79, or that a claim for the refund or credit had been filed with the collector within that period.
*Acts 2014, No. 640, §2, eff. June 12, 2014.*
##### **§ 47:337.82** Criminal penalty for failing to account for local tax monies {#sec-47-337.82 omnilex-key=us-la-statutes--rs-title-47--47:337.82}
Any person required under the local ordinance and this Chapter to collect, account for, or pay over any tax, penalty, or interest who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.83** Criminal penalty for evasion of tax {#sec-47-337.83 omnilex-key=us-la-statutes--rs-title-47--47:337.83}
Any person who willfully fails to file any return or report required to be filed by the provisions of this Chapter, or who willfully files or causes to be filed, with the collector, any false or fraudulent return, report or statement, or who willfully aids or abets another in the filing with the collector of any false or fraudulent return, report or statement, with the intent to defraud the taxing authority or evade the payment of any tax, fee, penalty or interest, or any part thereof, shall be fined not more than one thousand dollars or imprisoned for not more than one year, or both.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.84** Running of time limitations for criminal offenses {#sec-47-337.84 omnilex-key=us-la-statutes--rs-title-47--47:337.84}
No person shall be prosecuted, tried or punished for a criminal offense under this Chapter unless the prosecution is instituted within a period of four years after the offense has been committed.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.85** Payment of taxes by receivers, referees, trustees or liquidators {#sec-47-337.85 omnilex-key=us-la-statutes--rs-title-47--47:337.85}
A. All receivers, referees, trustees, or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, shall be subject to all local taxes applicable to such business the same as if such business were conducted by an individual or corporation, and before deducting or paying any salaries, fees or compensation to themselves or to any employees or agents, they shall pay all taxes owed by the said individual, partnership, association or corporation for whom they act to the taxing authority.
B. Such receivers, referees, trustees, or liquidators, upon assuming their official duties, shall immediately ascertain from the proper authority the amount of taxes owed by said individual, partnership, association or corporation, whose estate they are administering, and in the event of their failure to so ascertain or pay all such taxes, shall be personally responsible for the unpaid taxes.
C. If the assets of any partnership, association, or corporation are disposed of through liquidation by the officers or directors thereof without clearance from the collector of all unpaid taxes first being obtained, such officers or directors who disposed of such assets shall be personally liable, in solido, for the full amount of such taxes and any penalty and interest due thereon.
*Acts 2003, No. 73, §1, eff. July 1, 2003.*
##### **§ 47:337.86** Credit for taxes paid {#sec-47-337.86 omnilex-key=us-la-statutes--rs-title-47--47:337.86}
A.(1) A credit against the sales and use tax imposed by any taxing authority of the
state shall be granted to a taxpayer who paid monies, whether or not paid in error, absent bad
faith, based upon a similar tax, levy, or assessment upon the same tangible personal property
in a taxing jurisdiction of this state or another state. The credit granted herein shall be
applicable only when a similar taxing authority is seeking to impose and collect a similar tax,
levy, or assessment from a taxpayer upon the same tangible personal property for which the
taxpayer has paid a similar tax, levy, or assessment to a similar taxing authority.
(2) A taxing authority shall give credit against the use taxes due on the importation
of a vehicle for taxes paid in another state where the vehicle was previously purchased and
titled, regardless of the authority's similarity to jurisdictions in the other state to which the
sales or use taxes were paid. With respect to vehicles, the credit shall be calculated by
multiplying the rate of the sales or use tax paid in the other state by the cost price that is
subject to the authority's use tax at the time of the importation of the vehicle. The credits
provided by this Section and R.S. 47:303 shall be applied together against the state and local
taxes due on the use of a motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer,
semitrailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration
license tax, so that the applicant for title or registration in Louisiana of a vehicle that the
applicant previously purchased and titled in another state is allowed credit against the state
and local use taxes imposed in Louisiana for the full rate of sales or use tax paid in the other
state.
B.(1) The credit provided herein for monies paid to a taxing authority of another state
shall be granted only in the case where such authority of another state to which monies have
been paid grants a similar credit.
(2) The credits granted by this provision shall not exceed the amount of money paid
to the taxing authority of this state or another state.
C.(1) The proof of payment to a taxing authority shall be made in accordance with
the rules adopted by the secretary of the Department of Revenue under R.S. 47:303(A).
Except as provided in Paragraph (2) of this Subsection, in no event shall the credit be greater
than the tax imposed by the taxing authority upon the particular tangible personal property
that is subject of the sales and use tax.
(2) The credit granted for taxes in any taxing jurisdiction of a parish in which no
local sales and use tax is levied and imposed shall be the amount of taxes that would have
been collected by the taxing authority at the tax rate imputed to that taxing authority. The
imputed tax rate shall be the lowest tax levied and imposed by a similar taxing authority in
this state as determined by the Department of Revenue.
D. For purposes of this Section, "taxpayer" shall mean the final consumer who has
paid the applicable local tax directly to the collector or the vendor or seller who has collected
the tax from the final consumer and remitted the tax to the taxing authority. In no instance
shall a vendor or seller be denied a credit for taxes paid in error to a political subdivision.
E.(1) Notwithstanding any other law to the contrary, no person shall be taxed with
respect to a particular event more than once, provided that the person collecting and remitting
taxes can produce to the collector documentary evidence to show a good faith effort to
recover taxes paid to the incorrect taxing authority. Such documentary evidence shall consist
of the following:
(a) A formal request for refund by certified mail which includes all evidence
supporting such claim to the taxing authority paid in error.
(b) A second request for refund by certified mail if no response was received within
sixty days of the first refund request.
(c) Either the response approving or denying the first or second refund request,
whichever may be applicable, or an affidavit from the person stating that no response was
received within sixty days of the second refund request.
(d) Notwithstanding any provision of law to the contrary, any taxpayer who receives
an assessment and who has complied with any applicable provisions of Subparagraphs (a)
through (c) of this Paragraph, may within thirty calendar days of the date of notice, take any
action specified in R.S. 47:337.51(A)(1).
(2)(a) The collector shall not impose penalties or interest on taxes erroneously paid
or remitted to another taxing authority unless the erroneous payment or remittance was the
result of gross negligence or due to intentional conduct of bad faith on the part of the dealer
that collected and remitted the taxes or on the part of the taxpayer that paid the taxes. In
instances where a legitimate disagreement exists as to which taxing authority is owed, the
involved taxing authorities shall resolve the dispute among themselves through any legal
means provided by law, including the filing of a rule or petition against the other taxing
authority in the manner provided for in R.S. 47:337.101.
(b) For the purposes of this Section, a "similar taxing authority" means a political
subdivision having and performing the same governmental functions as the political
subdivision seeking to impose the sales or use tax.
(3) Optional concursus proceeding.
(a) When a taxpayer or dealer has received a formal notice of assessment from two
or more Louisiana local collectors having a competing or conflicting claim to sales or use tax
on a transaction, the taxpayer or dealer is hereby authorized to file a concursus proceeding
before the Local Tax Division of the Louisiana Board of Tax Appeals, hereinafter referred
to as "board". If a concursus is filed, the taxpayer or dealer, as applicable, shall pay the
amount of sales tax collected or, if no tax was collected, the amount of tax due at the highest
applicable rate, together with penalty and interest, into the Escrow Account for the Registry
of the Board of Tax Appeals. The proceeding shall name as defendants all parishes that are
parties to the dispute. The filing of a concursus proceeding in compliance with the provisions
of this Paragraph shall prevent collection of assessment from the taxpayer or dealer. No
additional interest or penalties shall accrue against the taxpayer on the amount of payment
made pursuant to this Paragraph following the date of such payment. The board's judgment
may order the tax payment held in escrow to be disbursed to the proper parish under the law
and ordinances applicable to the case, and may also order the payment of any refund due to
the taxpayer or dealer.
(b) Any refund ordered by the board to a dealer who collected the tax shall further
stipulate that the dealer promptly issue refunds to their customers as necessary, and that the
dealer shall not benefit from any excess tax collected as a result of filing the concursus
proceeding.
(c) A suspensive appeal from any decision or judgment of the board rendered
pursuant to this Paragraph shall be filed with the court of appeal of the parish of the local
collector against whom the appeal is taken. However, if there are multiple appellees from
different circuits, the appeal shall be filed with the court of appeal for the parish where the
taxpayer is domiciled, or if the taxpayer is not domiciled in Louisiana, then with the
Louisiana Court of Appeal, First Circuit.
(d) No provision of this Paragraph shall require any taxpayer or dealer to file a
concursus proceeding as authorized by this Paragraph, and no penalty shall be levied solely
on the failure to use this optional procedure.
(e) All parties shall be responsible for their respective costs including but not limited
to travel expenses, filing fees, and attorney fees.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2005, No. 394, §1, eff. July 1, 2005;
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts
2017, No. 274, §2, eff. June 16, 2017.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
#### **PART G** POST-SESSION UPDATE PROCEDURE
##### **§ 47:337.87** Post-session update procedure {#sec-47-337.87 omnilex-key=us-la-statutes--rs-title-47--47:337.87}
A. The purpose of this code is to benefit both taxpayers and local tax collectors by
promoting uniformity in the assessment, collection, administration, and enforcement of state
and local sales and use tax and by compiling them, and making them readily available in one
place in the revised statutes.
B.(1) Therefore, beginning with the 2003 Regular Session of the Legislature, it is the
intention of the legislature that all or a portion of any Act enacted in any regular or in any
extraordinary session which has the effect of amending or enacting any provision of Title 33,
Title 47, or other title of the Louisiana Revised Statutes of 1950, which Act is relative to, or
which Act affects, the assessment, collection, administration, and enforcement of the sales
tax of any taxing authority which is not a state-wide political subdivision, and any penalties,
interest, and other charges due which are related to such tax, shall be included within the
Uniform Local Sales Tax Code provided for in this Chapter.
(2) To that end, after considering any opinions as provided for in Subsection C of
this Section, the Louisiana State Law Institute shall place into such code all or a portion of
any such Acts enacted in such sessions which have the effect of amending or enacting any
provision of Title 33, this Title, or other title of the Louisiana Revised Statutes of 1950
relative to, or which affect, those matters. In particular, it is the intention of the legislature
that any Act extending the time period for which a sales and/or use tax exemption, exclusion,
or other tax benefit is applicable shall be placed into such code.
C.(1) Prior to the placement of all or a portion of an Act into this code, the institute
shall provide to the following organizations for their review the Acts or portions of Acts that
it intends to place within the code:
(a) The Louisiana Society of Certified Public Accountants.
(b) The Tax Section of the Louisiana Bar Association.
(c) The Louisiana Association of Tax Administrators.
(d) The Louisiana Uniform Local Sales Tax Board.
(2) Such organizations may reply, in writing, to the institute with any opinion
concerning such placement that they believe is warranted within the time specified by the
institute.
*Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017.*
#### **PART H** UNIFORM LOCAL SALES TAX ADMINISTRATIVE PROCEDURE ACT
##### **§ 47:337.91** Purpose; form of citation {#sec-47-337.91 omnilex-key=us-la-statutes--rs-title-47--47:337.91}
A. The provisions of this Part shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities and which is not a "common sales tax law" as defined in R.S. 47:337.2.
B. This Part shall be known as the Uniform Local Sales Tax Administrative Procedure Act and may be cited as such.
*Acts 2004, No. 469, §1, eff. July 1, 2004.*
##### **§ 47:337.92** Definitions {#sec-47-337.92 omnilex-key=us-la-statutes--rs-title-47--47:337.92}
As used in this Part:
(1) "Board" means the Louisiana Uniform Local Sales Tax Board as defined in R.S.
47:337.2 that is required to develop rules and regulations pursuant to Chapter 2-D of the
Uniform Local Sales Tax Code unless otherwise specified.
(2) "Party" means each person named or admitted as a party, or properly seeking and
entitled as of right to be admitted as a party.
(3) "Person" means any individual, partnership, corporation, association,
governmental subdivision, or public or private organization of any character other than the
board.
(4) "Rule" or "regulation" means each statement, guide, or requirement for conduct
or action of local taxing authorities concerning provisions of sales and use tax law or its
administration that is applicable only to such authorities and which is not a "common sales
tax law" as defined in R.S. 47:337.2, exclusive of those regulating only the internal
management of such authorities, which has general applicability and the effect of
implementing or interpreting such substantive law or policy, or which prescribes the
procedure or practice requirements of such authorities. A rule may be of general
applicability provided its form is general and it is capable of being applied to every member
of an identifiable class. The term includes the amendment or repeal of an existing rule but
does not include declaratory rulings or orders.
(5) "Rulemaking" means the process employed by the board for the adoption,
amendment, or repeal of a rule or regulation. The fact that a statement of policy or an
interpretation of a statute is made in the decision of a case or in a collector's decision upon
or disposition of a particular matter as applied to a specific set of facts involved does not
render the same rule within this definition or constitute specific adoption thereof by the board
so as to be required to be adopted in accordance with this Part.
*Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2017, No. 274, §2, eff. June 16, 2017.*
##### **§ 47:337.93** Public information; adoption of rules; availability of rules and orders {#sec-47-337.93 omnilex-key=us-la-statutes--rs-title-47--47:337.93}
The board shall make available for public inspection all rules, preambles, responses to comments, and submissions and all other written statements of policy or interpretations formulated, adopted, or used by the board in the discharge of its functions and publish an index of such rules, preambles, responses to comments, submissions, statements, and interpretations on a regular basis.
*Acts 2004, No. 469, §1, eff. July 1, 2004.*
##### **§ 47:337.94** Procedure for adoption of rules {#sec-47-337.94 omnilex-key=us-la-statutes--rs-title-47--47:337.94}
A. Prior to the adoption, amendment, or repeal of any rule, the board shall:
(1)(a) Give notice of its intended action and a copy of the proposed rules at least ninety days prior to taking action on the rule. The notice shall include all of the following:
(i) The name of the person within the board who has the responsibility for responding to inquiries about the intended action.
(ii) The time when, the place where, and the manner in which interested persons may present their views thereon.
(iii) A statement that the intended action complies with the statutory law administered by the board, including a citation of the enabling legislation.
(b)(i) The notice shall be published at least once in the Louisiana Register and shall be submitted with a full text of the proposed rule to the Louisiana Register at least one hundred days prior to the date the board will take action on the rule.
(ii) Upon publication of the notice, copies of the full text of the proposed rule shall be available from the board upon written request.
(c) Notice of the intent to adopt, amend, or repeal any rule shall be mailed to all persons who have made timely request of the board for such notice, which notice and statements shall be mailed at the earliest possible date, and in no case later than ten days after the date when the proposed rule change is submitted to the Louisiana Register.
(d) For the purpose of timely notice as required by this Paragraph, the date of notice shall be deemed to be the date of publication of the issue of the Louisiana Register in which the notice appears, such publication date to be the publication date as stated on the outside cover or the first page of such issue.
(2) Afford all interested persons at least thirty days from the date of the publication of the notice of intent to submit data, views, comments, or arguments. In the case of substantive rules, opportunity for oral presentation or argument shall be granted if requested within twenty days after publication of the rule as provided in this Subsection, by twenty-five persons or by an association having not less than twenty-five members, or by a committee of either house of the legislature to which the proposed rule change has been referred under the provisions of R.S. 47:337.99.
(3)(a) Make available to all interested persons copies of any rule intended for adoption, amendment, or repeal from the time the notice of its intended action is published in the Louisiana Register. Any hearing pursuant to the provisions of Paragraph (2) shall be held no earlier than thirty-five days and no later than forty days after the publication of the Louisiana Register in which the notice of the intended action appears. The board shall fully consider all comments and submissions respecting the proposed rule.
(b) The board shall issue a response to comments and submissions describing the principal reasons for and against adoption of any amendments or changes suggested in the comments and submissions to the respective oversight committees. In addition to the response to comments, the board may prepare a preamble explaining the basis and rationale for the rule, identifying the data and evidence upon which the rule is based, and responding to comments and submissions. Such preamble and response to comments and submissions shall be furnished to the respective legislative oversight subcommittees at least five days prior to the day the legislative oversight subcommittee hearing is to be held on the proposed rule, and shall be made available to interested persons no later than one day following their submission to the appropriate legislative oversight subcommittee. If no legislative oversight hearing is to be held, the board shall issue a response to comments and submissions and preamble, if any, to any person who presented comments or submissions on the rule and to any requesting person not later than fifteen days prior to the time of publication of the final rule.
(c) The board shall, upon request, make available to interested persons the report submitted pursuant to R.S. 47:337.99(C) and (D) no later than one working day following the submittal of such report to the legislative oversight subcommittees.
B. Only the board may initiate or rescind the adoption, amendment or repeal of a rule. Any interested person may petition the board requesting the adoption, amendment or repeal of a rule. Within one hundred twenty days after submission of a petition, a written response shall be sent to such petitioner.
*Acts 2004, No. 469, §1, eff. July 1, 2004.*
##### **§ 47:337.95** Filing; taking effect of rules {#sec-47-337.95 omnilex-key=us-la-statutes--rs-title-47--47:337.95}
A. No rule shall be valid unless adopted in substantial compliance with these provisions.
B.(1)(a) The board shall file a certified copy of its rules with the Office of the State Register. No rule shall be effective, nor may it be enforced, unless it has been properly filed with the Office of the State Register.
(b) No rule shall be effective, nor may it be enforced, unless prior to its adoption a report relative to the proposed rule change is submitted to the oversight committees and to the presiding officers of the respective houses as provided in R.S. 47:337.99. The inadvertent failure to mail notice and statements to persons making request for such mail notice, as provided in R.S. 47:337.94, shall not invalidate any rule adopted hereunder.
(2) A proceeding in a court of competent jurisdiction to contest any rule on the grounds of noncompliance with the procedures for adoption must be commenced within two years from the date upon which the rule became effective.
C. Each rule hereafter adopted shall be effective upon its publication in the Louisiana Register, said publication to be subsequent to the act of adoption, unless a later date is required by statute or specified in the rule.
*Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.*
##### **§ 47:337.96** Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index {#sec-47-337.96 omnilex-key=us-la-statutes--rs-title-47--47:337.96}
A. The Office of the State Register shall compile, index, and publish all effective rules adopted by the board in the publication to be known as the Uniform Local Sales Tax Administrative Code. The Uniform Local Sales Tax Administrative Code shall be supplemented or revised as often as necessary and at least once every two years. These incorporations or revisions shall be in accordance with the provisions of Chapter 13-A of Title 49 of the Louisiana Revised Statutes of 1950, R.S. 49:981 et seq.
B. The Office of the State Register shall prescribe a uniform system of indexing, numbering, arrangement of text and citation of authority and history notes for the Uniform Local Sales Tax Administrative Code.
*Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.*
##### **§ 47:337.97** Judicial review of validity or applicability of rules {#sec-47-337.97 omnilex-key=us-la-statutes--rs-title-47--47:337.97}
The validity or applicability of a rule may be determined in an action for declaratory
judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall
be made a party to the action. The Board of Tax Appeals or court shall declare the rule
invalid or inapplicable if it finds that it violates constitutional provisions or exceeds the
statutory authority of the board or was adopted without substantial compliance with required
rulemaking procedures.
*Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2019, No. 365, §1, §1, eff. Nov. 18, 2019.*
##### **§ 47:337.98** Appeals {#sec-47-337.98 omnilex-key=us-la-statutes--rs-title-47--47:337.98}
An aggrieved party may obtain a review of any final judgment of the district court by appeal to the appropriate circuit court of appeal. The appeal shall be taken as in other civil cases.
*Acts 2004, No. 469, §1, eff. July 1, 2004.*
##### **§ 47:337.99** Review of board rules {#sec-47-337.99 omnilex-key=us-la-statutes--rs-title-47--47:337.99}
A. It is the declared purpose of this Section to provide a procedure whereby the legislature may review the exercise of rule-making authority delegated to the board.
B. Prior to the adoption, amendment, or repeal of any rule the board shall submit a report relative to such proposed rule change to the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs and to the presiding officers of the House of Representatives and the Senate as provided in this Section. The report shall be submitted on the same day the notice of the intended action is submitted to the Louisiana Register for publication. The report shall be submitted to the committees at the committees' offices in the state capitol by certified mail with return receipt requested. The return receipt shall be proof of receipt of the report by the committees.
C. The report, as provided for in Subsection B of this Section, shall contain:
(1) A copy of the rule as it is proposed for adoption, amendment, or repeal.
(2) A statement of the proposed action, that is, whether the rule is proposed for adoption, amendment, or repeal; a brief summary of the content of the rule if proposed for adoption or repeal; and a brief summary of the change in the rule if proposed for amendment.
(3) The specific citation of the enabling legislation purporting to authorize the adoption, amendment, or repeal of the rule.
(4) A statement of the circumstances which require adoption, amendment, or repeal of the rule.
D.(1)(a) The chair of the appropriate committees to which reports are submitted shall appoint an oversight subcommittee, which may conduct hearings on all rules that are proposed for adoption, amendment, or repeal. Any such hearing shall be conducted after any hearing is conducted by the board pursuant to R.S. 47:337.94.
(b) The board shall submit a report to the subcommittee, in the same manner as the submittal of the report provided for in Subsection B of this Section, which shall include:
(i) A summary of all testimony at any hearing conducted pursuant to R.S. 47:337.94.
(ii) A summary of all comments received by the board, a copy of the board's response to the summarized comments, and a statement of any tentative or proposed action of the board resulting from oral or written comments received.
(iii) A revision of the proposed rule if any changes to the rule have been made since the report provided for in Subsection B of this Section was submitted, or a statement that no changes have been made.
(iv) A concise statement of the principal reasons for and against adoption of any amendments or changes suggested.
(2)(a) Except as provided in Paragraph (H)(2) of this Section, any subcommittee hearing on a proposed rule shall be held no earlier than five days and no later than thirty days following the day the report required by Subparagraph (1)(b) of this Subsection is received by the subcommittee.
(b) The oversight subcommittee may consist of the entire membership of the appropriate committees and shall consist of at least a majority of the membership of the appropriate committees, at the discretion of the chair of the appropriate committee, with the concurrence of the speaker of the House of Representatives or the president of the Senate. House and Senate oversight subcommittees may meet jointly or separately to conduct hearings for purposes of rules review.
(3) At such hearings, the oversight subcommittees shall:
(a) Determine whether the rule change is in conformity with the intent and scope of the enabling legislation purporting to authorize the adoption thereof, including a determination that the rule change is applicable only to local taxing authorities and is not a "common sales tax law" as defined in R.S. 47:337.2(C)(1)(b).
(b) Determine whether the rule change is in conformity and not contrary to all applicable provisions of law and of the Constitution of Louisiana.
(c) Determine the advisability or relative merit of the rule change.
(d) Determine whether the rule change is acceptable or unacceptable to the oversight subcommittee.
E.(1)(a) Each such determination shall be made by the respective subcommittees of each house acting separately. Action by a subcommittee shall require the favorable vote of a majority of the members of the subcommittee who are present and voting, provided a quorum is present.
(b) No later than three weeks before the deadline for legislative oversight action, the chair of the subcommittee may request, by letter, the consent of the subcommittee members to have a mail ballot instead of a meeting to consider a proposed rule. If no objection is received within ten days of the chair's request, the chair shall cause a mail ballot to be sent to the members of the subcommittee. In order for the subcommittee to reject a proposed rule, a majority of ballots returned to the chair at least twenty-four hours prior to the deadline for legislative oversight action must disapprove the change. Any determination by the subcommittee shall be made within the period provided for oversight hearings in Paragraph (D)(2) of this Section.
(2) Failure of a subcommittee to conduct a hearing or to make a determination regarding any rule proposed for adoption, amendment, or repeal shall not affect the validity of a rule otherwise adopted in compliance with these provisions.
F.(1) If either the House or Senate oversight subcommittee determines that a proposed rule change is unacceptable, the respective subcommittee shall provide a written report which contains the following:
(a) A copy of the proposed rule.
(b) A summary of the determinations made by the subcommittee in accordance with Subsections D and E of this Section.
(2) The written report shall be delivered to the board and the Louisiana Register no later than four days after the committee makes its determination.
G. If a proposed rule change is determined to be unacceptable by an oversight committee, the board shall not propose a rule change that is the same or substantially similar to such disapproved proposed rule change within four months after issuance of a written report by the subcommittee as provided in Subsection F of this Section nor more than once during the interim between regular sessions of the legislature.
H.(1) If both the House and Senate oversight subcommittees fail to find a proposed rule change unacceptable as provided herein, the proposed rule change may be adopted by the board in the identical form proposed by the board or with technical changes or with changes suggested by the subcommittee, provided at least ninety days and no more than twelve months have elapsed since notice of intent was published in the Louisiana Register.
(2)(a) Substantive changes to a rule proposed for adoption, amendment, or repeal occur if the nature of the proposed rule is altered or if such changes affect additional or different substantive matters or issues not included in the notice required by R.S. 47:337.94. Whenever the board seeks to substantively change a proposed rule after notice of intent has been published in the Louisiana Register pursuant to R.S. 47:337.94, the board shall hold a public hearing on the substantive changes preceded by an announcement of the hearing in the Louisiana Register. A notice of the hearing shall be mailed within ten days after the date the announcement is submitted to the Louisiana Register to all persons who have made request of the board for such notice.
(b) Any hearing by the board pursuant to this Paragraph shall be held no earlier than thirty days after the publication of the announcement in the Louisiana Register. The board hearing shall conform to R.S. 47:337.94, and a report on the hearing shall be made to the oversight committees in accordance with Subparagraph (D)(1)(b) of this Section. The board shall make available to interested persons a copy of such report no later than one working day following the submittal of such report to the oversight committees. Any determination as to the rule by the oversight committee shall be made no earlier than five days and no later than thirty days following the day the report required by this Paragraph is received from the board.
(3) If a rule or part of a rule that is severable from a larger rule or body of rules proposed as a unit is found unacceptable, the rules or parts thereof found acceptable may be adopted by the board in accordance with Paragraph (1) of this Subsection.
I. The Louisiana Register shall publish a copy of the written report of an oversight subcommittee or if unduly cumbersome, expensive, or otherwise inexpedient, a notice stating the general subject matter of the omitted report and stating how a copy thereof may be obtained.
J. Each year, thirty days prior to the beginning of the regular session of the legislature, the board shall submit a report to the appropriate committees as provided for in Subsection B of this Section. This report shall contain a statement of the action taken by the board with respect to adoption, amendment, or repeal of each rule proposed for adoption, amendment, or repeal.
K. After submission of the report to the standing committee, a public hearing may be held by the committee for the purpose of reviewing the report with representatives of the board.
L. No later than the second legislative day of the regular session of the legislature, a committee to which proposed rule changes are submitted may submit a report to the legislature. This report shall contain a summary of all action taken by the committee or the oversight subcommittee with respect to board rules during the preceding twelve months. The report shall also contain any recommendations of the committee for statutory changes concerning the Uniform Local Sales Tax Administrative Code.
M. The appropriate committee may, at any time, exercise the powers granted to an oversight subcommittee under the provisions of this Section.
*Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013.*
##### **§ 47:337.100** Legislative veto, amendment, or suspension of rules and regulations {#sec-47-337.100 omnilex-key=us-la-statutes--rs-title-47--47:337.100}
In addition to the procedures provided in R.S. 47:337.99 for review of the exercise of the rulemaking authority the legislature, by concurrent resolution, may suspend, amend, or repeal any rule or regulation or body of rules or regulations, adopted by the board. The Louisiana Register shall publish a brief summary of any concurrent resolution adopted by the legislature pursuant to this Section. Such summary shall be published not later than forty-five days after signing of such resolution by the presiding officers of the legislature.
*Acts 2004, No. 469, §1, eff. July 1, 2004.*
##### **§ 47:337.101** Procedures to seek uniformity of interpretation of common or local sales tax law {#sec-47-337.101 omnilex-key=us-la-statutes--rs-title-47--47:337.101}
A.(1) Any taxpayer who has reason to believe that a collector is attempting or will attempt to collect a sales or use tax, or any penalty or interest, or any collector who has reason to believe that a taxpayer is attempting or will attempt to resist such collection, under a rule, regulation, policy, or interpretation of sales and use tax law, ordinance, rules, or regulations, the interpretation of which violates the requirement of uniformity of interpretation provided for in R.S. 47:337.2(A) and (D), 337.4(C), 337.87(A), and 337.91, may proceed as provided for in this Section. "Rule, regulation, policy, or interpretation of sales and use tax law, ordinance, rules, or regulations" means any provision of "common sales tax law" as defined in R.S. 47:337.2(C)(1)(b) or a provision of law that is applicable to only local taxing authorities, any ordinance pertaining to sales and use tax, or any rule or regulation issued pursuant to R.S. 47:337.2(C) or Part H of this Chapter.
(2) Such taxpayer or collector may proceed to seek uniformity of interpretation of a rule, regulation, policy or interpretation of sales and use tax laws, ordinances, rules, or regulations in accordance with any remedy available under applicable law, including the following procedures:
(a) A rule to seek uniformity of interpretation of common sales tax law or local sales tax law in any court of competent jurisdiction, or in the Board of Tax Appeals.
(b) A declaratory judgment to seek uniformity of interpretation of common sales tax law or local sales tax law in any court of competent jurisdiction.
(c) Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.
B, C. Repealed by Acts 2014, No. 640, §4, eff. June 12, 2014.
*Acts 2008, No. 762, §1, eff. July 6, 2008; Acts 2014, No. 640, §§2, 4, eff. June 12, 2014.*
##### **§ 47:337.102** Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties {#sec-47-337.102 omnilex-key=us-la-statutes--rs-title-47--47:337.102}
A. Creation of the board. The Louisiana Uniform Local Sales Tax Board, hereinafter
referred to in this Section as "board", is hereby created as a political subdivision of the state
as such term is defined in the Constitution of Louisiana. The board shall be subject to all
legal requirements applicable to a public body, including procurement, ethics, record
retention, fiscal and budgetary controls, and legislative audit in the same manner as any local
political subdivision. The domicile of the board shall be East Baton Rouge Parish. The
board may meet and conduct business at other locations within the state of Louisiana.
B. Board membership and organization. (1) The board shall consist of eight
members, as follows:
(a) The executive director of the Louisiana Municipal Association.
(b) The executive director of the Louisiana School Boards Association.
(c) The executive director of the Police Jury Association of Louisiana.
(d) The executive director of the Louisiana Sheriffs Association.
(e) The head of a single parish collector's office appointed by the executive board of
the Louisiana Municipal Association.
(f) The head of a single parish collector's office appointed by the board of directors
of the Louisiana School Boards Association.
(g) The head of a single parish collector's office appointed by the executive board
of the Police Jury Association of Louisiana.
(h) The head of a single parish collector's office appointed by the executive
committee of the Louisiana Sheriff's Association.
(2) The board members established in Subparagraphs (B)(1)(a) through (d) of this
Section shall be permanent members of the board.
(3) The board member appointments provided for in Subparagraphs (B)(1)(e)
through (h) of this Section shall be made no later than August 31, 2017. Employees, legal
counsel, and vendors of a single parish collector's office shall not be eligible for appointment
to the board. Members appointed to the board pursuant to Subparagraphs (B)(1)(e) through
(h) of this Section shall serve at the pleasure of the respective appointing authority. The
appointing authorities shall coordinate their appointments to the board in order that the
board's membership is representative of the diverse regions of the state and to ensure that no
two members represent a single parish.
(4) A permanent member of the board may appoint a designee to attend board
meetings and vote by proxy on his behalf, the procedure for which shall be determined by
rule of the board.
(5) The board shall hold its organizational meeting no later than October 15, 2017,
at which time it shall elect a chairman, vice chairman, and such other officers as determined
necessary at the first meeting.
(6) Board members shall serve without compensation, but may be reimbursed for
reasonable expenses incurred in the performance of their duties.
C. Powers and duties of the board. (1) The board may:
(a) Support and advise local sales and use tax collectors concerning the imposition,
collection, and administration of local sales and use taxes authorized under the constitution
and laws of this state.
(b) Promulgate rules and regulations in accordance with this Part.
(c) Enter into agreements with local tax collectors.
(d) Enter into contracts for the services of legal counsel, analysts, auditors,
appraisers, and witnesses, as well as any agency or department of the state or any state or
local political subdivision.
(e) Issue policy advice on matters concerning the imposition, collection, and
administration of local sales and use tax.
(f) Prescribe uniform forms and model procedures to be used by local sales and use
tax collectors.
(g) Procure the development of computer software and equipment for the collection
and administration of local sales and use taxes.
(h) Employ an executive director and any necessary agents, assistants, auditors,
clerks, inspectors, investigators, or other experts and employees.
(i) Issue private letter rulings when requested pursuant to this Section as to the
imposition, collection, and administration of local sales and use tax.
(j) Hold an executive session pursuant to R.S. 42:16 for any of the reasons contained
in R.S. 42:17 and for the discussion of matters involving confidential taxpayer information
including policy advice, private letter rulings, multi-parish audits, or other matters. The
records and files of the board held for the purpose of enforcement of the tax laws of this state
and its political subdivisions shall be considered to be the files and records of a political
subdivision of the state subject to the provisions of R.S. 47:1508 in the same manner as any
other political subdivision enforcing tax laws related to sales and use taxes.
(k) Impose a fee on any local collector that does not have an executed agreement as
provided for in Subparagraph (c) of this Paragraph in an amount equal to the pro rata share
of the total actual costs incurred by the board for the creation, implementation, and ongoing
maintenance and operation of the uniform local return and remittance system. The pro rata
fee owed by each local collector shall be based on the parish's share of the state's total
population according to the most recent federal decennial census. The fee authorized in this
Subparagraph shall be billed by the board to each collector not having an agreement as
provided for in Subparagraph (c) of this Paragraph. If a collector does not pay the fee
authorized pursuant to the provisions of this Subparagraph within thirty calendar days after
imposition of the fee by the board, the board shall notify the Louisiana Sales and Use Tax
Commission for Remote Sellers of the delinquency, and the Louisiana Sales and Use Tax
Commission for Remote Sellers shall deduct the amount of the unpaid fee from the
collector's next monthly distribution and remit the funds directly to the board.
(2) The board shall do all of the following:
(a) Manage, maintain, and supervise a uniform electronic local return and remittance
system pursuant to the provisions of R.S. 47:337.23 by which taxpayers can electronically
file and remit state and local sales and use taxes.
(b) Design, implement, manage, maintain, and supervise a single remittance system
whereby each taxpayer can remit state and local sales and use taxes through a single
transaction. Any contract for the selection of a vendor or service provider to design the
single remittance system, including the procurement of software, hardware, or any other
technology or electronic platform, or service shall be procured through the office of
technology services and shall be in compliance with the provisions of R.S. 39:196 et seq.
(c) Design, manage, and maintain a link on the board's web page for the posting of
information required to be posted pursuant to the provisions of R.S. 47:337.23(H).
D. Issuance of policy advice.
(1)(a) The board may issue policy advice intended to provide guidance to taxpayers
or dealers with respect to any local sales and use tax issue. Any policy advice issued after
January 1, 2025, shall bind the decision or discretion of a local collector subject to the
provisions of this Paragraph.
(b) A local collector may seek a review of the policy advice within twenty calendar
days of the date of issuance by filing a petition to the Local Tax Division of the Louisiana
Board of Tax Appeals. Any policy advice that is appealed shall be stayed until the appeal
is resolved by final judgment.
(2)(a) A taxpayer or dealer may request a private letter ruling from the board by
sending a certified letter to the board and to the respective local tax collectors. Prior to the
issuance of a private letter ruling, the board may solicit additional information from the
respective local tax collectors. A private letter ruling issued by the board shall be transmitted
by certified mail simultaneously to both the requesting party and the respective local tax
collectors. A private letter ruling shall be posted in redacted form on the board's website
within ten days of its issuance.
(b) A private letter ruling shall bind the decision or discretion of a local tax collector
served with notice of the request pursuant to Subparagraph (a) of this Paragraph. However,
any party to the dispute may seek a review of the ruling within twenty days of the date of its
certified mailing by filing a petition to the Local Tax Division of the Louisiana Board of Tax
Appeals. The Local Tax Division of the Louisiana Board of Tax Appeals shall conduct a de
novo review of the private letter ruling advice and the judgment rendered by the Local Tax
Division of the Louisiana Board of Tax Appeals may be appealed by either the taxpayer or
the local tax collector.
E. Rulemaking. The board, after consultation with the Board of Directors of the
Louisiana Association of Tax Administrators, hereinafter referred to in this Section as
"LATA", is hereby authorized and directed to promulgate rules and regulations pursuant to
R.S. 47:337.94. The board shall request a non-binding recommendation from LATA prior
to the issuance of a rule or regulation. The recommendation shall be submitted to the board
within thirty days of the request, and a failure on the part of LATA to provide a
recommendation shall not preclude the promulgation of a rule or regulation by the board.
F. Voluntary disclosure program. The board shall promulgate rules pursuant to the
Administrative Procedure Act to establish a uniform voluntary disclosure program for
taxpayers seeking relief from penalties in cases where a liability to more than one local sales
and use tax collector is owed. The board shall accept applications from taxpayers seeking
to participate in the program and may issue a recommendation for the waiver of penalties for
taxpayers who have complied with program requirements, including full payment of taxes
and interest. This recommendation shall be binding on local tax collectors absent fraud,
material misrepresentation, or any such misrepresentation of the facts by the taxpayer.
G. Refunds. The board shall establish uniform standards and forms for the purpose
of refund requests for all local sales and use taxes. The refund denial form shall include
notice to taxpayers that a refund request denial is appealable to the Board of Tax Appeals,
and shall provide specific information as to deadlines and other requirements as provided by
law for such an appeal. The board shall serve as the central filing agency for all refund
claims involving two or more Louisiana parishes having transactions similar in fact. The
filing of a refund claim with the board shall suspend the running of prescription. The board
shall notify the respective tax collector within fifteen days of receipt of a refund request. The
function of the board with respect to refund requests shall be ministerial in nature and the
board shall have no authority over the approval or denial of a request.
H. Multi-parish audits.
(1) Beginning July 1, 2022, the board shall implement and coordinate the
multi-parish audit program.
(2) Multi-parish audit program.
(a) A multi-parish audit may be requested by a taxpayer that:
(i) Has a location in the state and registered to file and remit local sales and use taxes
pursuant to a local ordinance in at least three parishes.
(ii) Is not a recipient of a jeopardy assessment issued by any collector.
(iii) Is not engaged in a current audit by a collector for which a notice of intent to
assess was issued prior to July 1, 2022.
(iv) Agrees to promptly sign all necessary agreements to suspend prescription.
(v) Is not involved in any litigation with any collector.
(b)(i) A taxpayer that qualifies may request a multi-parish audit from the board
within thirty days from the issuance of a notice of examination from all of the parishes in
which the taxpayer engaged in taxable transactions during the audit period.
(ii) The taxpayer shall notify the board of all parishes in which the taxpayer is
registered to file and remit local sales and use taxes or obligated to pay sales or use tax. The
board shall send a notice of the multi-parish audit to all parishes identified. Parishes shall
have thirty days from the date of the notice to opt in or out of the multi-parish audit. If the
parish collector does not respond to the notice within the thirty-day period, that parish shall
be considered to have opted out of the multi-parish audit.
(iii) Any parish identified by the taxpayer that opts out of a multi-parish audit shall
be prohibited from auditing the requesting taxpayer until after the completion of the
multi-parish audit. This prohibition shall not apply to parishes that the taxpayer failed to
disclose to the board.
(c) The board shall select and compensate the auditors who will conduct the
multi-parish audit. Nothing in this Subsection shall prevent a local collector from furnishing
auditors at its own expense to assist the board's auditors in conducting the multi-parish audit.
All auditors participating in the multi-parish audit shall be bound by R.S. 47:337.26 and any
audit protocols required by the board.
(d) The board shall facilitate consistent treatment of taxability of transactions
between parishes involved in a multi-parish audit.
(e)(i) Each parish shall review the completed audit and shall make an independent
determination regarding the issuance of a notice of intent to assess within forty-five days of
receipt of the completed audit.
(ii) Notwithstanding any provision of law to the contrary, a notice of intent to assess
arising from a multi-parish audit shall interrupt prescription for the parish issuing the notice
of intent to assess.
(iii) The board shall notify any parish that opted out of the multi-parish audit that the
audit has been completed within thirty days of the completion of the audit.
(f) After the issuance of the notices of intent to assess, the taxpayer may request a
joint administrative hearing in which all parishes that opted into the multi-parish audit may
participate. The board shall coordinate the hearing.
(g) The board shall develop audit procedures, hearing procedures, and any other
provision necessary for the implementation of the multi-parish audit program.
(3) Beginning January 1, 2024, the board shall report annually to the Senate
Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means
on the multi-parish audit program. The report shall include the number of multi-parish audits
that were requested by taxpayers and initiated in each fiscal year, the number of multi-parish
audits that were completed in each fiscal year, and the number of multi-parish audits for
which each parish had opted in and opted out. The report may include recommendations for
legislation to streamline or improve the program and any other information the board
determines to be relevant. The report prepared and provided pursuant to this Paragraph shall
not violate any individual taxpayer's confidential information under R.S. 47:1508.
I. Funding. (1) Except as provided for in Paragraph (4) of this Subsection, the board
shall be funded through a dedication of a percentage of the total statewide collections of local
sales and use tax on motor vehicles, as provided for in an agreement with local collectors and
in accordance with the limitations provided in this Paragraph and the budgetary policy as
provided in Paragraph (2) of this Subsection. Monies shall be payable monthly from the
current collections of the tax. The dedication shall be considered a cost of collection and
shall be deducted by the office of motor vehicles and disbursed to the board prior to
distribution of tax collections to local taxing authorities. The dedication shall be in addition
to any fee imposed by the office of motor vehicles for the collection of the local sales and use
tax on motor vehicles. The amount to be disbursed to the board in any fiscal year shall not
exceed three-tenths of one percent of the collections.
(2)(a) The actual amount to be disbursed to the board by the office of motor vehicles
in any fiscal year shall be determined by the requirements of the annual budget adopted by
the board for that year, subject to the limitations established in Subparagraphs (1)(a) through
(c) of this Subsection. To accomplish this, by the first day of June each year the chairman
of the board shall notify the commissioner of the office of motor vehicles regarding the
amount to be disbursed to the board for the ensuing fiscal year.
(b) The board shall develop and adopt a budget as required by the Louisiana Local
Government Budget Act, R.S. 39:1301, et seq. The board shall have the same fiscal year as
the state. The adopted budget may be amended as deemed necessary by the board.
(3) If use tax collections pursuant to R.S. 47:302(K) yields insufficient revenue to
fulfill the dedication made pursuant to R.S. 47:302(K)(7) for interagency transfers to the
Department of State Civil Service, Board of Tax Appeals, Local Tax Division, the board
shall pay any remaining amount necessary to satisfy the dedication, which payment shall be
made into the Local Tax Division Expense Fund within the first thirty days of the fiscal year.
The board is authorized to enter into an agreement with the Department of State Civil
Service, Board of Tax Appeals, Local Tax Division to pay an amount sufficient to
compensate the Local Tax Division for workload increases.
(4)(a) The board shall fund the initial costs incurred for designing and implementing
a single remittance system from the percentage of funding it currently receives pursuant to
the provisions of Paragraph (1) of this Subsection. Thereafter, the board shall fund the costs
associated with the management, maintenance, and supervision of the single remittance
system from the funding it currently receives pursuant to the provisions of Paragraph (1) of
this Subsection, subject to the state providing funding for any maintenance or modifications
to the single remittance system requested by the state.
(b) The Department of Revenue shall continue to operate the electronic local return
and remittance system used and administered by the department as of January 1, 2024, until
the board certifies to the Department of Revenue that the uniform electronic local return and
remittance system required in this Section is fully designed, implemented, and available for
use by taxpayers. The uniform electronic local return and remittance system required in this
Section shall be fully designed, implemented, and available for use by taxpayers no later than
January 1, 2026. However, from January 1, 2024, through December 31, 2025, the
Department of Revenue's annual cost to continue to operate the electronic local return and
remittance system shall not exceed five hundred four thousand dollars. Any enhancement
to the electronic local return and remittance system requested between January 1, 2024, and
December 31, 2025, shall be paid for on a pro rata basis by the collector or collectors
requesting the enhancement.
J. Employees. Employees of the board shall serve in unclassified positions.
K. The board shall adopt a strategic plan for its operations, which shall include
specific goals and objectives. The plan shall be adopted by July 1, 2018.
L. The board shall provide for the education and training of collectors of local sales
and use taxes. Programs shall be offered from time to time as determined by the board, but
not less than once per fiscal year.
*Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2022, No. 596, §1, eff. July 1, 2022; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2025, No. 285, §1, eff. June 11, 2025.*
#### **PART I** LOCAL SALES TAXES
##### **§ 47:338.1** Tax authorized; rate; sales tax districts; certain municipalities {#sec-47-338.1 omnilex-key=us-la-statutes--rs-title-47--47:338.1}
A.(1) Any incorporated municipality of the state is hereby authorized to levy and
collect a sales and use tax not in excess of two and one-half percent as hereinafter set forth:
(a) One and one-half percent as authorized by Act No. 722 of the 1974 Regular
Session of the Louisiana Legislature; and
(b) Except in those municipalities in the parishes of Catahoula, LaSalle, Caldwell,
Franklin, and Tensas, an additional one percent sales and use tax, authorized by Article VI,
Section 29(B) of the Constitution of Louisiana, which one percent sales and use tax shall be
in addition to all other sales and use taxes which any incorporated municipality is authorized
to levy as of September 11, 1981.
(2) However, the ordinance imposing the tax shall be adopted by the governing
authority of the incorporated municipality only after the question of the imposition of the tax
has been submitted to the qualified electors of the incorporated municipality at an election
conducted in accordance with the general election laws of the state of Louisiana, and a
majority of those voting in the election shall have voted in favor of the proposition to impose
such additional sales and use tax.
B. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. Notwithstanding any other statutory provisions to the contrary, including but not
limited to provisions providing for equal collection and levy of sales taxes and in order to
prevent the duplicate collection of sales taxes in areas annexed into a municipality, school
boards, parishes, municipalities, and special taxing districts may enter into intergovernmental
agreements providing for the collection, sharing, and levy of, and exemptions from, any taxes
authorized by this Section.
D.(1) Notwithstanding any other provision of law to the contrary and in addition to
any other authority granted by law, the governing authorities of the municipalities of Breaux
Bridge, St. Martinville, Youngsville, and the governing authorities of municipalities having
a population in excess of thirty thousand five hundred but not more than thirty thousand
seven hundred persons, based on the latest federal decennial census may create sales tax
districts consisting of a portion of their respective municipalities. Each sales tax district, as
a political subdivision of the state, is authorized to levy and collect an additional one percent
sales and use tax upon the sale at retail, the use, the lease or rental, the consumption, and the
storage for use or consumption of tangible personal property and on sales of services, as
defined by law, if approved by a majority of the electors of the district voting thereon in an
election held for that purpose. The governing authority of a sales tax district shall be the
governing authority of the municipality, the domicile of the sales tax district shall be the
regular meeting place of the municipality, and the officers of the sales tax district shall be
officers of the municipality.
(2)(a) Except for the sales tax district in the municipality of Breaux Bridge, the
proceeds of the additional sales tax levied pursuant to the provisions of this Subsection shall
be used by the governing authority of the municipality, under the terms and provisions of an
intergovernmental agreement between the municipality and the sales tax district, for paying
the costs and expenses of constructing, improving, and maintaining the municipality's
infrastructure which serves properties located in the municipality or shall be used to promote
the economic development of the sales tax district and the municipality, and may be funded
into bonds for such purposes in the manner provided by state law.
(b) In the municipality of Breaux Bridge, the proceeds of the additional sales tax
levied pursuant to the provisions of this Subsection shall be used by the governing authority
of the municipality under the terms and provisions of an intergovernmental agreement
between the municipality and the sales tax district as follows:
(i) Twenty percent of the proceeds shall be used annually for the repair and
maintenance of the municipality's infrastructure which serves property located within the
municipality provided that an Annual Plan for Repair and Maintenance of Municipality
Infrastructure is approved by the adoption of an ordinance of the governing authority of the
municipality, by a two-thirds vote.
(ii)(aa) Eighty percent of the proceeds shall be expended on new construction of
infrastructure within the municipality or substantial improvements of existing infrastructure
within the municipality according to a Master Plan for the Construction of Municipal
Infrastructure, which shall list the specific infrastructure construction or improvement
projects to be funded through the tax proceeds, including funding into bonds for such
purposes in the manner provided by state law, and which shall be adopted by the governing
authority of Breaux Bridge in the manner provided for in this Item.
(bb) The Master Plan for the Construction of Municipal Infrastructure shall not be
finally adopted until the governing authority of the municipality has a public meeting at
which the Master Plan may be reviewed by the public, the Master Plan shall be explained to
the public, and the public shall be allowed to comment on the Master Plan. The governing
authority shall give notice of its intention to adopt such Master Plan before each meeting, and
notice of this intention shall be published in the official journal of the municipal governing
authority, the publication to appear at least fourteen days before the public meeting. The
notice of intent so published shall state the date, time, and place of the public hearing. The
Master Plan for the Construction of Municipal Infrastructure shall be approved by the
adoption of an ordinance, of the governing authority of the municipality, by a two-thirds
vote.
(cc) It is the specific intent of the legislature in enacting this provision that the
Master Plan shall not include funding for repair and maintenance of municipal infrastructure,
and any such funding in the Master Plan shall be null and void.
(dd) As used in this Section, "infrastructure" means transportation and
communication systems, gas systems, roads, bridges, drainage, parks, sidewalks and similar
public utilities.
(3) The tax authorized pursuant to the provisions of this Subsection shall be collected
as provided in the Uniform Local Sales Tax Code and other applicable provisions of law.
The boundaries of any sales tax district as specified by the governing authority shall be
wholly within the corporate limits of the municipality and shall not overlap any other
municipal sales tax district.
(4) The additional tax authorized by this Subsection shall not apply to the rental and
leasing of motor vehicles.
(5) The additional tax authorized by this Subsection shall not limit in any respect any
prior taxing authority granted by any other provision of law and shall be in addition to any
other such taxing authority.
E.(1) Notwithstanding any other provision of law to the contrary and in addition to
any other authority granted by law, the governing authority of a municipality having a
population in excess of eight thousand one hundred thirty but not more than eight thousand
one hundred forty-five persons, based on the latest federal decennial census may use the
proceeds of the additional sales tax levied pursuant to the provisions of Paragraph (D)(1) of
this Section under the terms and provisions of an intergovernmental agreement between the
municipality and the sales tax district as follows:
(a) Fifty percent of the proceeds shall be used annually for the municipality's
operating budget as approved by the adoption of an ordinance of the governing authority of
the municipality, by a two-thirds vote.
(b) Fifty percent of the proceeds shall be expended on new construction of
infrastructure within the municipality or substantial improvements of existing infrastructure
within the municipality according to a Master Plan for the Construction of Municipal
Infrastructure, which shall list the specific infrastructure construction or improvement
projects to be funded through the tax proceeds, including funding into bonds for such
purposes in the manner provided by state law, and which shall be adopted by the governing
authority of the municipality in the manner provided for in this Subparagraph.
(2) The provisions of this Subsection shall become effective on July 1, 2016, and
shall remain effective through June 30, 2019.
Acts 1950, No. 285, §1. Amended by Acts 1968, No. 214, §1; Acts 1974, No. 722,
§1; Acts 1981, No. 527, §1; Acts 1988, No. 743, §1; Acts 1992, No. 668, §1, eff. July 6,
1992; Acts 2000, No. 26, §1, eff. June 16, 2000; Acts 2008, No. 923, §1, eff. July 15, 2008;
Acts 2011, 1^st^ Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711
pursuant to Acts 2011, No. 248, §4; Acts 2012, No. 568, §1, eff. June 5, 2012; Acts 2016,
No. 490, §1, eff. June 13, 2016; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
NOTE: SEE ACTS 1992, NO. 930, §3, FOR EFF. DATE OF ACTS 1992,
NO. 668.
NOTE: See Acts 2000, No. 26, §3, relative to intent of Act (affects
Concordia Parish).
##### **§ 47:338.2** Tax authorized; rate; town of St. Francisville {#sec-47-338.2 omnilex-key=us-la-statutes--rs-title-47--47:338.2}
Notwithstanding any other provision of law, the governing body of the town of St. Francisville is hereby authorized to levy and collect within the corporate limits of the town a tax of two per cent upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority vote of the qualified electors of the town at an election to be called therefor in accordance with the provisions of this Part. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority to construct, operate and maintain a municipal sewerage system within the town of St. Francisville.
*Added by Acts 1968, No. 659, §1; Redesignated from R.S. 33:2711.1 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.3** Sales tax authorized; rate; town of Zachary {#sec-47-338.3 omnilex-key=us-la-statutes--rs-title-47--47:338.3}
Notwithstanding any other provision of law, and in addition to any other sales tax now or hereafter levied and collected, the governing authority of the town of Zachary is hereby authorized to levy and collect within the corporate limits of the town a tax not to exceed three-fourths of one percent upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as now or hereafter defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority of the qualified electors of the town at an election to be called for the purpose in accordance with the provisions of this Part. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46.
*Added by Acts 1970, No. 559, §2; Redesignated from R.S. 33:2711.2 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.4** Tax authorized; city of New Orleans {#sec-47-338.4 omnilex-key=us-la-statutes--rs-title-47--47:338.4}
Notwithstanding any other provision of law, the governing body of the city of New Orleans is hereby authorized to levy and collect within the corporate limits of the city a tax of one-half percent upon the occupancy of hotel rooms located within said city. The word "hotel" in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of ten or more guest rooms. "Hotel" does not include any hospital, convalescent or nursing home or sanatarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" shall have the same definition as that contained in R.S. 47:301(8). The tax shall not apply to hotel rooms rented for less than three dollars a day. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.26 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority to promote tourism.
*Added by Acts 1970, No. 680, §1; Acts 2005, No. 366, §1, eff. June 30, 2005; Redesignated from R.S. 33:2711.3 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.5** Tax authorized; rate; city of New Iberia {#sec-47-338.5 omnilex-key=us-la-statutes--rs-title-47--47:338.5}
Notwithstanding any other provision of law, the governing body of the city of New Iberia is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority vote of the qualified electors of the city at an election called therefor in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the city may be expended.
*Added by Acts 1970, No. 181, §1; Redesignated from R.S. 33:2711.4 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.6** Tax authorized; rate; city of Jeanerette {#sec-47-338.6 omnilex-key=us-la-statutes--rs-title-47--47:338.6}
Notwithstanding any other provision of law, the governing body of the city of Jeanerette is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority vote of the qualified electors of the city at an election called therefor in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the city may be expended.
*Added by Acts 1972, No. 18, §1; Redesignated from R.S. 33:2711.5 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.7** Tax authorized; rate; city of Monroe {#sec-47-338.7 omnilex-key=us-la-statutes--rs-title-47--47:338.7}
Notwithstanding any other provision of law, the governing body of the city of Monroe is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has submitted to and been approved by a majority vote of the qualified electors of the city at an election called therefor in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the city may be expended.
*Added by Acts 1974, No. 589, §1; Redesignated from R.S. 33:2711.6 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.8** Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans {#sec-47-338.8 omnilex-key=us-la-statutes--rs-title-47--47:338.8}
A. Notwithstanding any other provision of law, the governing authorities of the parishes of East Baton Rouge, Jefferson, and Orleans are hereby authorized subject to voter approval to levy and collect within the limits of their respective parishes a tax not to exceed one percent upon the occupancy of hotel rooms located within their respective parishes.
B. The word "hotel" in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of ten or more guest rooms. "Hotel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. "Person" shall have the same definition as that contained in R.S. 47:301(8).
C. The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. The tax shall not apply to hotel rooms rented for less than three dollars a day. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.26 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority only for the promotion of tourism and the study and development of public assembly and convention facilities.
*Added by Acts 1981, No. 759, §1; Acts 2005, No. 366, §1, eff. June 30, 2005; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711.7 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.9** Tax authorized; rate; St. Landry Parish municipalities {#sec-47-338.9 omnilex-key=us-la-statutes--rs-title-47--47:338.9}
Notwithstanding any other provision of law to the contrary, the governing body of any municipality within the parish of St. Landry is hereby authorized to levy and collect within the corporate limits of the municipality a tax not in excess of two-tenths of one percent in the aggregate upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and approved by a majority vote of the qualified electors of the municipality at an election called therefor in accordance with the provisions of the election laws of this state. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of this Subpart. The proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the municipality may be expended.
*Acts 1986, No. 111, §1; Redesignated from R.S. 33:2711.8 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.10** Tax authorized; Iberia Parish {#sec-47-338.10 omnilex-key=us-la-statutes--rs-title-47--47:338.10}
A. The governing authority of Iberia Parish is hereby authorized and empowered to levy and collect a tax upon the occupancy of hotel rooms and overnight camping facilities located within the parish of Iberia. Said tax shall be two per centum of the rent or fee charged for such occupancy.
B.(1) The word "hotel" as used in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests and shall not encompass any hospital, convalescent or nursing home, sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(2) The word "person" as used in this Section shall have the same definition as that contained in R.S. 47:301(8).
(3) The tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room or camping facility and shall be paid at the time the rent or fee for occupancy is paid. The tax shall not apply to the rent for hotel rooms rented for less than three dollars a day.
(4) The governing authority of Iberia Parish shall impose the tax by ordinance, and said governing authority shall have the right to provide in such ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the tax.
C. The proceeds of any tax authorized and levied in accordance with the provisions of this Section, less a sum not to exceed two percent of such proceeds to be retained by the governing authority for a collection fee, shall be used exclusively for the purposes of industrial inducement and economic development in Iberia Parish, including the cost of advertising, promotion, and publication of information.
D. The governing authority of Iberia Parish is further authorized to enter into a cooperative endeavor, pursuant to Article VII, Section 14(C) of the Constitution of Louisiana, with the Iberia Industrial Development Foundation, a nonprofit corporation, in order to carry out the purposes of this Section. Any agreement concluded pursuant to said endeavor shall be reduced to writing, and the governing authority shall accept such agreement by adoption of an ordinance setting forth its terms.
*Acts 1987, No. 521, §1, eff. July 9, 1987; Acts 2005, 1st Ex. Sess., No. 60, §1, eff. Dec. 6, 2005; Redesignated from R.S. 33:2711.9 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.11** Village of Maurice; additional sales and use tax authorized {#sec-47-338.11 omnilex-key=us-la-statutes--rs-title-47--47:338.11}
A. Notwithstanding any other provision of law to the contrary, the governing authority of the village of Maurice is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the village of Maurice.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the additional tax authorized by R.S. 47:338.1.
C. The sales and use tax so authorized shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of corporeal movable property and upon the sale of services, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the village of Maurice only after the question of its imposition has been submitted to and been approved by a majority of the qualified electors of the village voting at an election called for that purpose in accordance with the provisions of this Subpart.
D. Taxes so imposed shall be levied, collected, and otherwise governed by the provisions of this Part.
E. The proceeds of the tax herein authorized, less reasonable and necessary costs of collection and administration, shall be used by the governing authority of the village of Maurice for the purpose of funding law enforcement, including salaries, equipment, and other necessary operating expenses.
*Acts 1989, No. 168, §1, eff. June 22, 1989; Redesignated from R.S. 33:2711.10 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.12** City of Monroe; authority to levy additional sales and use taxes {#sec-47-338.12 omnilex-key=us-la-statutes--rs-title-47--47:338.12}
A.(1) The governing authority of the city of Monroe is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city of Monroe.
(2) In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana, and shall be in addition to the additional tax authorized by R.S. 47:338.1 and any other sales taxes authorized in the city of Monroe.
(3) The sales and use tax so levied shall be imposed by ordinance of the governing authority of the city of Monroe and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the city, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the city of Monroe only after the question of the imposition of the tax shall have been submitted to the qualified electors of the city at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
(4) This tax shall be in addition to all other taxes and shall be levied, collected, and otherwise governed by the provisions of this Subpart.
(5) The proceeds of the tax shall be deposited in the general fund of the city of Monroe.
B.(1) The governing authority of the city of Monroe may levy and collect an additional one percent sales and use tax within the corporate limits of the city.
(2) The tax authorized by this Subsection shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Subsection shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
(3) Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Monroe. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
(4) The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
(5) The purpose of such tax shall be for improvements to the water system and sewer system of the city of Monroe, including but not limited to operations, maintenance, additional construction, and related functions. The proposition or propositions shall state how revenues are to be allocated between the water system and sewer system and the purposes for which they are to be dedicated, and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 1992, No. 195, §1; Acts 1999, No. 879, §1, eff. July 2, 1999; Redesignated from R.S. 33:2711.11 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.13** Additional sales and use tax in certain home rule municipalities {#sec-47-338.13 omnilex-key=us-la-statutes--rs-title-47--47:338.13}
A. The governing authority of any municipality which operates under a home rule charter and which contracts for law enforcement services with the sheriff of the parish where the municipality is located is hereby authorized to levy an additional sales and use tax not in excess of one percent within the municipality.
B. In accordance with the provisions of Paragraph 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Paragraph 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the additional tax authorized by R.S. 47:338.1.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the municipality and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the municipality, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the municipality only after the question of the imposition of the tax shall have been submitted to the qualified electors of the municipality at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of the tax, less reasonable and necessary costs of administration, shall be used for the purpose of funding costs associated with the provision of law enforcement services in the municipality.
*Acts 1993, No. 799, §1; Redesignated from R.S. 33:2711.12 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.14** City of Minden; authority to levy additional sales and use tax {#sec-47-338.14 omnilex-key=us-la-statutes--rs-title-47--47:338.14}
A. The governing authority of the city of Minden may levy and collect an additional one-half of one percent sales and use tax within the corporate limits of the city. Pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to all other sales and use taxes which the governing authority is authorized to levy and collect, including without limitation the taxes authorized by R.S. 47:338.1.
B. The proceeds of the sales and use tax herein authorized shall be used for such purposes as are determined by the governing authority, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of Minden. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be in addition to all other sales and use taxes being collected by the governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1996, No. 22, §1, eff. June 27, 1996; Redesignated from R.S. 33:2711.13 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.15** Tax authorized; rate; town of Merryville {#sec-47-338.15 omnilex-key=us-la-statutes--rs-title-47--47:338.15}
Notwithstanding any other provision of law, the governing authority of the town of Merryville is hereby authorized to levy and collect within the corporate limits of the town an additional tax of one-half of one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, all as defined in Chapter 2 of this Subtitle. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Section 29(A) of Article VI of the Constitution of Louisiana and such tax shall be in addition to the additional sales and use taxes authorized to be levied and collected by the town under the provisions of R.S. 47:338.1. Such tax shall be levied only after the question of its imposition has been submitted to and has been approved by a majority of the qualified electors of the town voting on the proposition at an election called for the purpose in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the town may be expended.
*Acts 1997, No. 650, §1, eff. July 3, 1997; Redesignated from R.S. 33:2711.14 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.16** City of Shreveport; authority to levy additional sales and use tax {#sec-47-338.16 omnilex-key=us-la-statutes--rs-title-47--47:338.16}
A. The governing authority of the city of Shreveport may levy and collect an additional sales and use tax not in excess of one-quarter of one percent within the corporate limits of the city.
B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) of the Constitution of Louisiana, nor to the rate limitations established by R.S. 47:338.1 or 338.54, nor to any rate limitation established in any other authority. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the rate limitations cited in this Subsection.
C.(1) Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Shreveport.
(2) The ordinance imposing the tax shall be adopted only if the question of the imposition of the tax is approved by a majority of the qualified electors voting on the proposition at the election scheduled to be held in the city of Shreveport on November 8, 2016.
D. The sales and use tax authorized in this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E.(1) The proceeds of the tax shall be used for salaries, benefits, equipment and personnel for the fire and police departments of the city of Shreveport.
(2) The proposition shall state the purposes for which the tax is to be dedicated and the proceeds from the tax shall be expended only in accordance with the proposition approved by the electors at the election authorizing such tax.
Acts 2002, No. 44, §1, eff. June 25, 2002; Acts 2004, No. 362, §1; Redesignated from R.S. 33:2711.15 pursuant to Acts 2011, No. 248, §4; Acts 2014, No. 668, §1.
NOTE: See Acts 2004, No. 362, §3, relative to repeal of Acts 1975, No. 573, Acts 1978, No. 554, Acts 1980, No. 411, Acts 1984, No. 163, and Acts 2003, No. 265.
##### **§ 47:338.17** Municipalities in Tensas Parish; authority to levy additional sales and use tax {#sec-47-338.17 omnilex-key=us-la-statutes--rs-title-47--47:338.17}
A. Notwithstanding any provision of law to the contrary, the governing authority of any municipality in the parish of Tensas may levy and collect an additional one percent sales and use tax within the corporate limits of the municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which the respective municipality is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the municipality or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the respective municipality and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the municipality. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of the respective municipality, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 1999, No. 159, §1, eff. June 9, 1999; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711.16 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.18** City of Bogalusa; authority to levy additional sales and use tax {#sec-47-338.18 omnilex-key=us-la-statutes--rs-title-47--47:338.18}
A. The governing authority of the city of Bogalusa may levy and collect an additional sales and use tax not in excess of one-third of one percent within the corporate limits of the city.
B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Bogalusa. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. No such election shall be held prior to July 31, 2000.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be for improvements to a jail facility for the city of Bogalusa, including but not limited to renovations and additional construction, and for operation and maintenance of the facility and the general public safety needs of the city. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 1999, No. 1129, §1, eff. July 9, 1999; Redesignated from R.S. 33:2711.17 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.19** City of Bastrop; authority to levy additional sales and use tax {#sec-47-338.19 omnilex-key=us-la-statutes--rs-title-47--47:338.19}
A. The governing authority of the city of Bastrop may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the city.
B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Bastrop. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be for improvements to streets and roads in the city of Bastrop, including but not limited to construction, repair, and maintenance. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
F. The governing authority of the city of Bastrop may create a sales tax district or districts, containing all or any portion of the city, in which the tax authorized by this Section may be levied. Any sales tax district shall be created by ordinance which shall set forth the boundaries of the district. The governing authority of the city shall be the governing authority of any sales tax district.
*Acts 2003, No. 695, §1, eff. June 27, 2003; Redesignated from R.S. 33:2711.19 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.20** Town of Springfield; authority to levy additional sales and use tax {#sec-47-338.20 omnilex-key=us-la-statutes--rs-title-47--47:338.20}
A. The governing authority of the town of Springfield may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the town.
B. The tax authorized by this Section shall be in addition to all other taxes which the town is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the town or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the town and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the town of Springfield. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be for improvements to the sewer system in the town of Springfield, including but not limited to construction, repair, and maintenance. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2004, No. 235, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.20 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.21** Town of Lake Providence; authority to levy additional sales and use tax {#sec-47-338.21 omnilex-key=us-la-statutes--rs-title-47--47:338.21}
A. The governing authority of the town of Lake Providence may levy and collect an additional one percent sales and use tax within the corporate limits of the town.
B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of the town is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the town or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the town and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the town of Lake Providence. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be for the improvement, maintenance, and/or repair of public streets within the corporate limits of the town of Lake Providence, including but not limited to the acquisition, maintenance, and repair of equipment for such purpose. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from such tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2004, No. 244, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.21 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.22** Village of Baskin; authority to levy additional sales and use tax {#sec-47-338.22 omnilex-key=us-la-statutes--rs-title-47--47:338.22}
A. The governing authority of the village of Baskin may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the village.
B. The tax authorized by this Section shall be in addition to all other taxes which the village is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the village or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the village and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the village of Baskin. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of the village, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2004, No. 323, §1, eff. June 18, 2004; Redesignated from R.S. 33:2711.22 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.23** City of Monroe; authority to levy additional sales and use tax {#sec-47-338.23 omnilex-key=us-la-statutes--rs-title-47--47:338.23}
A. The governing authority of the city of Monroe may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the city as provided for in this Section.
B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) of the Constitution of Louisiana, nor to the rate limitations established by R.S. 47:338.1 or 338.54, nor to any rate limitation established in any other authority. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the rate limitations cited in this Subsection.
C.(1) Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Monroe as provided for in this Section.
(2) However, the ordinance imposing the tax shall be adopted only if the question of the imposition of the tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
(3) The governing authority of the city of Monroe may call the election and submit a proposition to the voters only after it has adopted a plan or plans, by resolution or ordinance, specifying the purposes for which the additional sales and use tax will be used. Any such plan shall include:
(a) An estimate of the annual and aggregate amount of the expenses to be funded by the additional sales and use tax.
(b) An estimate of the rate of the sales and use tax, not to exceed one-half of one percent, necessary to be levied in each year to fund the estimated amount of such expenses.
(4) If the imposition of the tax is not approved by a majority of such electors at the election provided for in Paragraph (2) of this Subsection, then the provisions of this Section shall be null and void and the tax herein shall not be levied or collected.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E.(1) The proceeds of the tax shall be used to provide for the expenses associated with the operation of the fire and police departments of the city of Monroe.
(2) The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax.
*Acts 2004, No. 681, §1, eff. July 5, 2004; Redesignated from R.S. 33:2711.23 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.24** City of Winnsboro; authority to levy additional sales and use tax {#sec-47-338.24 omnilex-key=us-la-statutes--rs-title-47--47:338.24}
A. The governing authority of the city of Winnsboro may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city as provided in this Section.
B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Winnsboro. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized by this Section may be used for such lawful purposes as are determined by the governing authority of the city, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2008, No. 99, §1, eff. July 1, 2008; Redesignated from R.S. 33:2711.24 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.24.1** Town of Homer; authority to levy additional sales and use tax {#sec-47-338.24.1 omnilex-key=us-la-statutes--rs-title-47--47:338.24.1}
A. The governing authority of Homer may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which Homer is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to Homer or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The sales and use tax shall be imposed by ordinance of the governing authority of the town and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle; however, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized by this Section may be used for such lawful purposes as are determined by the governing authority of Homer, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2014, No. 545, §1, eff. June 9, 2014.*
##### **§ 47:338.24.2** Town of Jonesville; sales and use tax; authorization {#sec-47-338.24.2 omnilex-key=us-la-statutes--rs-title-47--47:338.24.2}
A. Notwithstanding any other provision of law to the contrary except Subsection F
of this Section, the governing authority of the town of Jonesville may levy and collect a sales
and use tax not in excess of one percent within the corporate limits of the town.
B. Pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, the tax
authorized by this Section shall not be subject to the combined rate limitation established in
Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitation
established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior
taxing authority granted to any other political subdivision by any other provision of law
including any authority granted to any other political subdivision to exceed the cited rate
limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority
of the town and shall be levied upon the sale at retail, the use, lease, or rental, the
consumption, and the storage for use or consumption of tangible personal property and on
sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of
the town of Jonesville. However, the ordinance imposing the tax shall be adopted only after
the proposed tax is approved by a majority of the qualified electors voting on the proposition
at an election held for that purpose and conducted in accordance with the Louisiana Election
Code. The tax shall be imposed for not more than nine years.
D. The sales and use tax authorized by this Section shall be collected at the same
time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be to provide funds for the hardsurfacing,
rehabilitation, and resurfacing of the streets located within the corporate limits of the town
of Jonesville. The proposition or propositions shall state the purposes for which the tax is
to be dedicated and the proceeds from the tax shall be expended only in accordance with the
proposition or propositions approved by the electors at the election authorizing such tax.
F. The governing authority of the town of Jonesville shall not levy both a sales and
use tax as authorized in R.S. 47:338.1(A)(1)(a) and a tax as authorized in this Section.
*Acts 2015, No. 339, §1, eff. July 1, 2015.*
##### **§ 47:338.24.3** City of Carencro; authority to levy additional sales and use tax {#sec-47-338.24.3 omnilex-key=us-la-statutes--rs-title-47--47:338.24.3}
A. The governing authority of the city of Carencro may levy and collect an additional
sales and use tax not in excess of one percent within the corporate limits of the municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which the
city of Carencro is authorized to levy and, pursuant to Section 29(B) of Article VI of the
Constitution of Louisiana, shall not be subject to the combined rate limitation established in
Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations
established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any
other political subdivision. The authority granted in this Section shall not limit any prior
taxing authority granted to the city of Carencro or any other political subdivision by any other
provision of law, including any authority granted to any other political subdivision to exceed
any constitutional or statutory rate limitations.
C. The sales and use tax shall be imposed by ordinance of the governing authority
of the city of Carencro and shall be levied upon the sale at retail, the use, lease, or rental, the
consumption, and the storage for use or consumption of tangible personal property and on
sales of services, all as defined in Chapter 2-D of this Subtitle; however, the ordinance
imposing the tax shall be adopted only after the proposed tax is approved by a majority of
the qualified electors voting on the proposition at an election held for that purpose and
conducted in accordance with the Louisiana Election Code.
D. The sales and use tax authorized by this Section shall be collected at the same
time and in the same manner as set forth in Chapter 2-D of this Subtitle.
E. The proceeds of the tax authorized by this Section may be used for such lawful
purposes as are determined by the governing authority of the city of Carencro, and permitted
by the election proposition authorizing the levy of the tax.
*Acts 2016, No. 13, §1, eff. May 9, 2016.*
##### **§ 47:338.24.4** Town of Duson; authority to levy additional sales and use tax {#sec-47-338.24.4 omnilex-key=us-la-statutes--rs-title-47--47:338.24.4}
A. The governing authority of the town of Duson may levy and collect an additional
sales and use tax not in excess of one percent within the corporate limits of the municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which the
town of Duson is authorized to levy and, pursuant to Section 29(B) of Article VI of the
Constitution of Louisiana, shall not be subject to the combined rate limitation established in
Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations
established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any
other political subdivision. The authority granted in this Section shall not limit any prior
taxing authority granted to the town of Duson or any other political subdivision by any other
provision of law, including any authority granted to any other political subdivision to exceed
any constitutional or statutory rate limitations.
C. The sales and use tax shall be imposed by ordinance of the governing authority
of the town of Duson and shall be levied upon the sale at retail, the use, lease, or rental, the
consumption, and the storage for use or consumption of tangible personal property and on
sales of services, all as defined in Chapter 2-D of this Subtitle; however, the ordinance
imposing the tax shall be adopted only after the proposed tax is approved by a majority of
the qualified electors voting on the proposition at an election held for that purpose and
conducted in accordance with the Louisiana Election Code.
D. The sales and use tax authorized by this Section shall be collected at the same
time and in the same manner as set forth in Chapter 2-D of this Subtitle.
E. The proceeds of the tax authorized by this Section may be used to fund the
infrastructure and repairs of roads in the town of Duson, and permitted by the election
proposition authorizing the levy of the tax.
*Acts 2017, No. 175, §1, eff. June 12, 2017.*
##### **§ 47:338.24.5** City of Scott; authority to levy additional sales and use tax {#sec-47-338.24.5 omnilex-key=us-la-statutes--rs-title-47--47:338.24.5}
A. The governing authority of the city of Scott may levy and collect an additional
sales and use tax not in excess of one percent within the corporate limits of the municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which the
city of Scott is authorized to levy and, pursuant to Section 29(B) of Article VI of the
Constitution of Louisiana, shall not be subject to the combined rate limitation established in
Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations
established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any
other political subdivision. The authority granted in this Section shall not limit any prior
taxing authority granted to the city of Scott or any other political subdivision by any other
provision of law, including any authority granted to any other political subdivision to exceed
any constitutional or statutory rate limitations.
C.(1) The sales and use tax shall be imposed by ordinance of the governing authority
of the city of Scott and shall be levied upon the sale at retail, the use, lease, or rental, the
consumption, and the storage for use or consumption of tangible personal property and on
sales of services, all as defined in this Chapter; however, the ordinance imposing the tax shall
be adopted only after the proposed tax is approved by a majority of the qualified electors
voting on the proposition at an election held for that purpose and conducted in accordance
with the Louisiana Election Code.
(2) If approved, the tax shall expire in ten years from its initial levy as provided for
in the ballot proposition approved by a majority of the qualified electors voting on the
proposition held at an election for that purpose. The tax may be renewed for an additional
ten years only after the question of its imposition has been approved by a majority of the
qualified electors voting on the proposition held at an election for that purpose prior to the
expiration of the initial tax.
D. The sales and use tax authorized by this Section shall be collected at the same
time and in the same manner as set forth in this Chapter.
E. The proceeds of the tax authorized by this Section shall be used for emergency
services provided by the fire and police departments and divided equally between the
departments.
F. Repealed by Acts 2020, No. 270, §2, eff. June 11, 2020.
*Acts 2018, No. 34, §1, eff. May 10, 2018; Acts 2020, No. 270, §§1, 2, eff. June 11, 2020.*
##### **§ 47:338.24.6** City of Abbeville; authority to levy additional sales and use tax {#sec-47-338.24.6 omnilex-key=us-la-statutes--rs-title-47--47:338.24.6}
A. The governing authority of the city of Abbeville may levy and collect an
additional sales and use tax not in excess of one percent within the corporate limits of the
municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which the
city of Abbeville is authorized to levy and, pursuant to Article VI, Section 29(B) of the
Constitution of Louisiana, shall not be subject to the combined rate limitation established in
Article VI, Section 29(A) of the Constitution of Louisiana nor to the rate limitations
established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any
other political subdivision. The authority granted in this Section shall not limit any prior
taxing authority granted to the city of Abbeville or any other political subdivision by any
other provision of law, including any authority granted to any other political subdivision to
exceed any constitutional or statutory rate limitations.
C. The sales and use tax shall be imposed by ordinance of the governing authority
of the city of Abbeville and shall be levied upon the sale at retail, the use, lease or rental, the
consumption, and the storage for use or consumption of tangible personal property, and on
sales of services, all as defined in Chapter 2-D of this Subtitle; however, the ordinance
imposing the tax shall be adopted only after the proposed tax is approved by a majority of
the qualified electors voting on the proposition at an election held for that purpose and
conducted in accordance with the Louisiana Election Code.
D. The sales and use tax authorized by this Section shall be collected at the same
time and in the same manner as set forth in Chapter 2-D of this Subtitle.
E. The proceeds of the tax authorized by this Section shall be used for salary
increases of full-time employees of the city of Abbeville.
F. On the official ballot to be used at the election there shall be printed a proposition,
upon which the electors of the municipality shall be permitted to vote YES or NO, to adopt
the proposition, which proposition shall read as follows:
Shall the city of Abbeville, State of Louisiana (the "City"),
under the provisions of the constitution and other statutory
authority be authorized to levy and collect a tax of (insert the
amount) ("the Tax"); (insert amount) is expected to be
collected from the levy of the Tax for an entire year in
perpetuity, beginning (insert date), upon the sales at retail, the
use, the lease or rental, the consumption, and the storage for
use or consumption of tangible personal property, and on
sales of services in the City, all as defined by law, with the
proceeds of the Tax (after paying the reasonable and
necessary costs and expenses of collecting and administering
the Tax) to be dedicated as follows: to provide sustainable
raises for the City's full-time employees, as determined by the
City, in the manner provided by law?
*Acts 2019, No. 189, §2, eff. June 11, 2019.*
##### **§ 47:338.25** Imposition of tax; election {#sec-47-338.25 omnilex-key=us-la-statutes--rs-title-47--47:338.25}
The sales tax authorized by R.S. 47:338.1 shall be imposed by an ordinance of the governing body and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the municipality, all as presently defined in R.S. 47:301 through 317, provided however that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such a tax shall have been submitted to the qualified electors of the municipality at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
*Amended by Acts 1951, 1st Ex.Sess., No. 16, §1; Redesignated from R.S. 33:2712 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.26** Cumulative nature of tax; collection {#sec-47-338.26 omnilex-key=us-la-statutes--rs-title-47--47:338.26}
The sales tax authorized by R.S. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through 317.
*Acts 1950, No. 285, §3; Redesignated from R.S. 33:2713 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.27** Ordinance imposing tax; purposes of tax {#sec-47-338.27 omnilex-key=us-la-statutes--rs-title-47--47:338.27}
The ordinance imposing said tax, authorized by R.S. 47:338.1, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.
*Acts 1950, No. 285, §4; Redesignated from R.S. 33:2714 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.28** Repeal {#sec-47-338.28 omnilex-key=us-la-statutes--rs-title-47--47:338.28}
All laws or parts of laws in conflict herewith be and the same are hereby repealed, but nothing herein contained shall amend, repeal or modify any special laws relative to the taxing power of particular municipalities.
*Acts 1950, No. 285, §5. Amended by Acts 1950, 2nd Ex. Sess., No. 18, §1; Redesignated from R.S. 33:2715 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.29** Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number {#sec-47-338.29 omnilex-key=us-la-statutes--rs-title-47--47:338.29}
A. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
B. Terminated on July 1, 2000, by Acts 1998, No. 23, §1.
C. This Section shall apply to every parish and municipality in the state of Louisiana, whether levying and collecting such tax under authority of general or special laws of the state or under powers granted in its charter or under any other authority or grant of the power to levy and collect sales or other taxes. No provision in this Section shall be construed as infringing upon or limiting in any manner the right of parishes and municipalities to levy and collect in conformity with this Section any use tax heretofore or hereafter authorized.
*Acts 1957, No. 29, §1; Acts 1998, No. 23, §1, eff. July 1, 1998; Acts 2003, No. 73, §3, eff. July 1, 2003; Redesignated from R.S. 33:2716 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.30** Funding of sales tax revenues {#sec-47-338.30 omnilex-key=us-la-statutes--rs-title-47--47:338.30}
Any incorporated municipality of the State of Louisiana, through its governing authority, may fund into negotiable bonds, in the manner hereinafter provided, the avails or proceeds of any special sales and use tax which may be levied and collected by said municipality under the authority of R.S. 47:338.1 through 338.28. Such avails or proceeds are hereinafter sometimes referred to as the "sales tax revenues".
*Acts 1962, No. 300, §1. Amended by Acts 1968, No. 214, §1; Redesignated from R.S. 33:2717.1 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.31** Authority to issue bonds {#sec-47-338.31 omnilex-key=us-la-statutes--rs-title-47--47:338.31}
In order to obtain funds for the purpose of paying all or any part of the cost of any one or more public improvements on which the sales tax revenues may be expended, the governing authority of any municipality may issue bonds of the municipality payable solely from an irrevocable pledge and dedication of sales tax revenues, all in the form and manner and subject to the limitations and restrictions contained in R.S. 47:338.30 through 338.47. Title to all such improvements shall be in the public.
*Acts 1962, No. 300, §2; Redesignated from R.S. 33:2717.2 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.32** Election {#sec-47-338.32 omnilex-key=us-la-statutes--rs-title-47--47:338.32}
Whenever the governing authority of a municipality desires to issue bonds as herein provided, it shall order an election to be held to determine whether or not it is the sense of the qualified electors of the municipality that the bonds be so issued and secured. Voting machines shall be used in holding said election and, insofar as practicable, said election shall be called, conducted, canvassed and promulgated in accordance with the provisions of R.S. 39:501 through 518, except that the right to vote at such election shall not be restricted to taxpaying voters. Assessed valuation shall not be voted in this election. If a majority of the qualified electors voting at such election vote in favor of the proposition to issue the bonds, the governing authority of the municipality, after promulgation of the results of the election, may by resolution authorize the issuance of the bonds in an amount or amounts not exceeding the amount stated in the proposition, which bonds shall not be issued for any purpose other than that stated in the proposition.
*Acts 1962, No. 300, §3; Redesignated from R.S. 33:2717.3 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.33** Form and term of bonds {#sec-47-338.33 omnilex-key=us-la-statutes--rs-title-47--47:338.33}
The governing authority of the municipality shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, with the maximum rate prescribed herein. The bonds shall be payable in such medium and at such place or places within or without the State as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall bear interest at a rate exceeding six per centum per annum, or be sold for less than par. All bonds shall be signed by the presiding officer of the governing body and by the secretary or clerk of the governing body, under the official seal of the municipality, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid although, before the time of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder and then outstanding, shall never exceed seventy per centum of the amount of sales tax revenues estimated by the governing authority to be collected in such year.
*Acts 1962, No. 300, §4; Redesignated from R.S. 33:2717.4 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.34** Security for bonds {#sec-47-338.34 omnilex-key=us-la-statutes--rs-title-47--47:338.34}
Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales tax revenues of the municipality, and shall not constitute an indebtedness or pledge of the general credit of the municipality within the meaning of any constitutional or statutory provisions relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registerable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the governing authority at such premium or premiums not greater than five per centum of the principal amount of the bonds, as the governing authority may determine.
*Acts 1962, No. 300, §5; Redesignated from R.S. 33:2717.5 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.35** Pledge of revenues; rights of bondholders {#sec-47-338.35 omnilex-key=us-la-statutes--rs-title-47--47:338.35}
Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons thereto attached, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the governing authority of the municipality as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of the bonds.
*Acts 1962, No. 300, §6; Redesignated from R.S. 33:2717.6 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.36** Priorities {#sec-47-338.36 omnilex-key=us-la-statutes--rs-title-47--47:338.36}
The governing authority may in any resolution authorizing such bonds provide for the respective priorities of separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing authority may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be co-equal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
*Acts 1962, No. 300, §7; Redesignated from R.S. 33:2717.7 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.37** Discontinuance or decrease of tax prohibited {#sec-47-338.37 omnilex-key=us-la-statutes--rs-title-47--47:338.37}
When any bonds shall have been issued hereunder, neither the Legislature of Louisiana nor the municipality may discontinue or decrease the tax or permit same to be discontinued or decreased in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the governing authority, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this Section and of R.S. 47:338.30 through 338.47.
*Acts 1962, No. 300, §8; Redesignated from R.S. 33:2717.8 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.38** Resolutions; contents {#sec-47-338.38 omnilex-key=us-la-statutes--rs-title-47--47:338.38}
Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing authority to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.30 through 338.47. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the governing authority issuing the bonds may think proper, were not inconsistent with the provisions of R.S. 47:338.30 through 338.47, and when any bonds payable from the sales tax revenues shall have been issued, R.S. 47:338.30 through 338.47, the ordinance of the governing authority imposing the tax and pursuant to which the tax is being levied, collected and allocated, and the obligations of the governing authority to continue to levy, collect and allocate the tax as provided in said resolution, and to apply the revenues derived therefrom in accordance with the provisions of said resolution, shall be irrevocable until such bonds shall have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.
*Acts 1962, No. 300, §9; Redesignated from R.S. 33:2717.9 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.39** Advertisement for bids; private sale {#sec-47-338.39 omnilex-key=us-la-statutes--rs-title-47--47:338.39}
All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published at least once a week for three weeks, the first publication to be made at least twenty-one (21) days preceding the date fixed for the reception of bids. Advertisement shall be in the official journal of the municipality and also in a financial paper published in the city of New York, the city of Chicago, or the city of New Orleans, or in a newspaper of general circulation published in a city of this State having a population of not less than 50,000 inhabitants, according to the last federal census. The governing authority may reject any and all bids. If the bonds are not sold pursuant to the advertisement they may be sold by the governing authority by private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.
*Acts 1962, No. 300, §10; Redesignated from R.S. 33:2717.10 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.40** Trust fund {#sec-47-338.40 omnilex-key=us-la-statutes--rs-title-47--47:338.40}
The proceeds of the sale of bonds issued hereunder shall constitute a trust fund to be used exclusively for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obliged to see to the application thereof.
*Acts 1962, No. 300, §11; Redesignated from R.S. 33:2717.11 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.41** Regularity of proceedings; recital on bonds {#sec-47-338.41 omnilex-key=us-la-statutes--rs-title-47--47:338.41}
Before bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the governing authority and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law, that the amount of the bonds, together with all other indebtedness of the municipality, does not exceed any limit or limits prescribed by the constitution or statutes of the state. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the municipality nor any taxpayer thereof shall be permitted to question the validity or regularity of the obligations or tax in any court or in any action or proceeding.
*Acts 1962, No. 300, §12; Redesignated from R.S. 33:2717.12 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.42** Registration {#sec-47-338.42 omnilex-key=us-la-statutes--rs-title-47--47:338.42}
After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the Secretary of State without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of proceeds of sales taxes in ________________. Registered this _____ day of _______________, 20___.
_____________________________
Secretary of State."
*Acts 1962, No. 300, §13; Redesignated from R.S. 33:2717.13 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.43** Tax exemption; bonds as security {#sec-47-338.43 omnilex-key=us-la-statutes--rs-title-47--47:338.43}
All bonds issued under the provisions of R.S. 47:338.30 through 338.47 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the state of Louisiana in any case where deposit of security is required.
*Acts 1962, No. 300, §14; Redesignated from R.S. 33:2717.14 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.44** Provisions as cumulative {#sec-47-338.44 omnilex-key=us-la-statutes--rs-title-47--47:338.44}
The provisions of R.S. 47:338.30 through 338.47 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.30 through 338.47 shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax, except as in R.S. 47:338.30 through 338.47 otherwise specifically provided.
*Acts 1962, No. 300, §15; Redesignated from R.S. 33:2717.15 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.45** Negotiability {#sec-47-338.45 omnilex-key=us-la-statutes--rs-title-47--47:338.45}
Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the negotiable instruments law of the state of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof, and shall be incontestable in the hands of bona fide purchasers or holders for value.
*Acts 1962, No. 300, §16; Redesignated from R.S. 33:2717.16 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.46** Publication of resolution; prescription on testing validity {#sec-47-338.46 omnilex-key=us-la-statutes--rs-title-47--47:338.46}
The resolution authorizing the issuance of bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the municipality is located, and shall be published in one issue of the official journal of the municipality. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of R.S. 47:338.30 through 338.47 is not raised within such thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceedings is published.
*Acts 1962, No. 300, §17; Redesignated from R.S. 33:2717.17 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.47** City of New Orleans; not applicable {#sec-47-338.47 omnilex-key=us-la-statutes--rs-title-47--47:338.47}
The provisions of R.S. 47:338.30 through 338.46 shall not be applicable to the city of New Orleans.
*Acts 1962, No. 300, §18; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2717.18 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.48** Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds {#sec-47-338.48 omnilex-key=us-la-statutes--rs-title-47--47:338.48}
A. The respective governing bodies of the parishes of Madison, Iberville, East Feliciana, West Baton Rouge, Ascension, St. John the Baptist, St. Charles, St. Tammany, St. James, St. Landry, Iberia, Pointe Coupee, Rapides, St. Mary, Concordia, Assumption, Lafayette, St. Martin, Vermilion, Union and Franklin are hereby authorized to levy and collect within each such parish a tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of any tax so imposed thereunder, and any procedural details necessary to be established to supplement the provisions of said Sections and to make said provisions applicable to taxes imposed hereunder shall be fixed by resolution of the governing body of the parish. The governing body of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The governing body of any parish imposing taxes hereunder is authorized to establish the formula or method of allocating the avails or proceeds of the tax in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided.
B. The levy, collection and use of the proceeds of the sales tax herein authorized to be levied shall be subject to and be governed by the provisions of R.S. 47:338.65 through 338.78 in all respects.
*Acts 1957, No. 50, §1. Amended by Acts 1961, No. 59, §1; Acts 1962, No. 155, §§1, 2; Acts 1964, No. 17, §1; Acts 1964, No. 25, §1; Acts 1965, No. 134, §1; Acts 1966, No. 400, §1; Acts 1968, No. 34, §1; Acts 1968, No. 616, §1; Acts 1974, No. 379, §1; Acts 1974, No. 484, §1; Acts 1974, No. 528, §1; Acts 1976, No. 543, §1; Redesignated from R.S. 33:2721 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.49** Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds {#sec-47-338.49 omnilex-key=us-la-statutes--rs-title-47--47:338.49}
A. The St. Mary Parish Police Jury, as governing authority of the Parish of St. Mary, State of Louisiana, is hereby authorized to levy and collect within said parish an additional tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of said tax and any procedural details necessary to be established to supplement the provisions of said sections and to make said provisions applicable to the tax imposed hereunder shall be fixed by resolution of the governing authority of said parish. Said additional tax shall be levied and collected in the same manner as the present one percent sales and use tax now being levied and collected by said police jury pursuant to the authority of R.S. 47:338.48 and a special election held in said parish on December 7, 1965. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects and such tax proceeds may be funded into bonds in the manner therein provided.
B. The resolution imposing such additional tax shall be adopted by the governing body of St. Mary Parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated by said governing authority in accordance with the general laws of the state of Louisiana governing the authorization of general obligation bonds of the parish and the majority of the qualified electors voting in such election shall have voted in favor of such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.
C. The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of St. Mary Parish between either the St. Mary Parish Police Jury, the various municipalities and other political subdivisions of the parish having authority and power to provide and operate pollution control facilities, or the police jury and municipalities within the parish, in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this section. The avails or proceeds of the tax shall be used by each recipient for the construction, acquisition, extension, improvement, operation and maintenance of solid waste collection and disposal facilities, sewers and sewerage disposal works, and other facilities for pollution control and abatement in St. Mary Parish or to pay debt service requirements on bonds issued for such purpose, or any part thereof, in the manner hereinbefore established. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof.
*Added by Acts 1973, No. 155, §1; Redesignated from R.S. 33:2721.1 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.50** Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds {#sec-47-338.50 omnilex-key=us-la-statutes--rs-title-47--47:338.50}
A. The Lincoln Parish Police Jury, as governing authority of the parish of Lincoln, State of Louisiana, is hereby authorized to levy and collect within said parish an additional tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of said tax and all procedural details necessary to be established to supplement the provisions of said sections and to make said provisions applicable to the tax imposed hereunder shall be fixed by resolution of the governing authority of said parish. The governing body of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The governing body of the parish is authorized to establish the formula or method of allocating the avails or proceeds of the tax in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects.
B. The resolution imposing such additional tax shall be adopted by the governing body of Lincoln Parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated by said governing authority in accordance with the general laws of the State of Louisiana governing the authorization of general obligation bonds of the parish and a majority of the qualified electors voting in such election shall have voted in favor of such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.
C. The resolution imposing any tax hereunder, or amendments thereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of Lincoln Parish between the Lincoln Parish Police Jury and municipalities within the parish, in accordance with the formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this section. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof.
*Added by Acts 1974, No. 280, §1; Redesignated from R.S. 33:2721.2 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.51** Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds {#sec-47-338.51 omnilex-key=us-la-statutes--rs-title-47--47:338.51}
A. The St. Landry Parish Police Jury, as governing authority of the parish of St. Landry, state of Louisiana, is hereby authorized to levy and collect within said parish an additional tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of said tax and all procedural details necessary to be established to supplement the provisions of said sections and to make said provisions applicable to the tax imposed hereunder shall be fixed by resolution of the governing authority of said parish. The police jury of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The police jury shall set forth the purposes for which the proceeds of the tax are to be used in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects.
B. The resolution imposing such additional tax shall be adopted by the police jury of St. Landry Parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this Section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated by said governing authority in accordance with the general laws of the state of Louisiana governing the authorization of general obligation bonds of the parish and the majority of the qualified electors voting in such election shall have voted in favor of such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.
C. The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be used by the St. Landry Parish Solid Waste Disposal Commission for the construction, acquisition, extension, improvement, operation and maintenance of solid waste collection and disposal facilities, sewers and sewerage disposal works, and other facilities for pollution control and abatement in accordance with the authority granted to said commission by the St. Landry Parish Solid Waste Disposal Act of 1980, and to pay debt service requirements on bonds issued for such purpose, or any part thereof, in the manner herein established, subject to the approval of a majority of the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this Section. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof.
*Added by Acts 1980, No. 148, §1, eff. July 2, 1980; Redesignated from R.S. 33:2721.3 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.52** Tax authorized; rate {#sec-47-338.52 omnilex-key=us-la-statutes--rs-title-47--47:338.52}
A. Any parish of the state is hereby authorized to levy and collect an additional sales and use tax outside of municipal limits not in excess of one percent in addition to the sales tax authorized to the parish on the effective date of this Section. The area in which said tax is to be collected shall be designated as a sales tax district, that shall constitute a political subdivision of the state and that shall be created by the governing authority of the parish prior to the calling of the election provided for herein.
B. In accordance with the provisions of Section 29(B) of Article VI of the Louisiana Constitution, the additional sales and use tax may exceed the limitation provided for in Section 29(A) of Article VI of the Louisiana Constitution by the amount authorized herein.
C. The additional tax authorized herein may be levied in areas of the parish outside of municipal limits by ordinance only after the question of the imposition of the tax has been submitted to the qualified electors of the parish who reside in the area where the tax is to be imposed, at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional tax.
D. The additional tax authorized herein shall not apply to:
(1) The sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this state of drugs prescribed by a physician or dentist, orthotic and prosthetic devices, and wheelchairs prescribed by physicians for personal consumption or use.
(2) The sale or purchase of any ostomy, ileostomy or colostomy device or any other appliance, including catheters, or related item which is required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste.
(3) Patient aids prescribed by a physician for home use.
(4) Food sold for preparation and consumption in the home, including by way of extension and not of limitation:
(a) Bakery products.
(b) Dairy products.
(c) Soft drinks.
(d) Fresh fruits and vegetables.
(e) Package foods requiring further preparation by the purchaser.
(f) Sales of meals furnished:
(1) To the staff and students of educational institutions, including kindergartens.
(2) The staff and patients of hospitals.
(3) The staff, inmates, and patients of mental institutions.
(4) Boarders of rooming houses; and
(5) Occasional meals furnished in connection with or by educational, religious, or medical organizations, if the meals are consumed on the premises where purchased; however, sales by any of the above institutions or organizations in facilities open to outsiders or to the general public are not exempt from the tax authorized by this Section. Food sales by restaurants, drive-ins, snack bars, candy and nut counters; private clubs, and sales made by an establishment not specifically exempted elsewhere, who furnish facilities for the consumption of food on the premises, are not exempt from the tax authorized by this Section.
E. Any sales tax district created in Jefferson Parish pursuant to the provisions of this Section may include any municipality in the parish if the governing authority of the municipality passes a resolution of no objection to being included in the sales tax district. The additional tax authorized by this Section may be levied in the district only after the question of the imposition of the tax has been submitted to the qualified electors who reside in the area where the tax is to be imposed, at an election conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional tax.
F. Any sales tax district located in Jefferson Parish may fund its sales tax revenues into bonds in the manner provided for parishes in R.S. 47:338.48 through 338.78.
Added by Acts 1983, No. 701, §1. Acts 1984, 1st Ex. Sess., No. 1, eff. March 27, 1984; Redesignated from R.S. 33:2721.4 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."}}
##### **§ 47:338.53** Collection of sales and use taxes in certain parishes {#sec-47-338.53 omnilex-key=us-la-statutes--rs-title-47--47:338.53}
Any sales and use tax levied by a political subdivision shall be collected by the sheriff of the parish in which the political subdivision is located if sales and use taxes levied by the political subdivision are being collected by the sheriff on the effective date of this Section. The sheriff shall receive such reimbursement and remuneration for such collection as is otherwise provided by law.
Acts 1983, No. 701, §1; Redesignated from R.S. 33:2721.5 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."}}
##### **§ 47:338.54** Additional sales and use tax authorized {#sec-47-338.54 omnilex-key=us-la-statutes--rs-title-47--47:338.54}
A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of any parish or school board may levy and collect an additional tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services as defined by law if approved by a majority of electors voting therein in an election held for that purpose.
(2) The rate thereof, when combined with the rate of all other sales and use taxes, exclusive of state sales and use taxes and law enforcement district sales and use taxes levied and collected within any parish or municipality, shall not exceed five percent. Any parish or school board levying or presently authorized to levy an additional sales and use tax which exceeds the five percent level described above shall not be authorized by this Section to levy an additional sales and use tax which equals or exceeds the five percent level described above.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax may exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana by the amount authorized herein.
C.(1) The governing authority of any parish or any school board is authorized to create a special district or districts to utilize the additional tax authorized herein. Any special district or districts so created may contain all or any portion of the territory contained within the boundaries of the parish or the school board which created it.
(2) Any such district shall be created by ordinance of the police jury or school board which shall set forth therein the boundaries of the area or areas to be included in the district.
(3) The governing authority of any such district created by a police jury shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of such police jury shall be officers of the district.
(4) The governing authority of any such district created by a school board shall be the school board of said parish, its domicile shall be the regular meeting place of said school board and the officers of such school board shall be the officers of the district.
D.(1) The additional tax shall be imposed by ordinance of the police jury or school board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption of tangible personal property and upon the sale of services within the parish or special district herein authorized, all as presently or hereafter defined in R.S. 47:301 through 317.
(2) Except wherein inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury or school board imposing the tax.
(3) The ordinance may provide for a contract with the sheriff or with the Department of Revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the parish or throughout the area of the district herein authorized to be created.
(5) The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax was submitted.
E. The ordinance imposing the tax herein authorized shall be adopted by a police jury or school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish or special district at an election called, conducted, canvassed, and promulgated in accordance with the general election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish or school board calling such election.
F. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.
G. Notwithstanding any other statutory provisions to the contrary, including but not limited to provisions providing for the equal collection and levy of sales taxes and in order to prevent the duplicate collection of sales taxes in areas annexed into a municipality, school boards, parishes, municipalities, and special taxing districts are hereby authorized to enter into intergovernmental agreements providing for the collection, sharing, and levy of, and exemptions from any taxes authorized by this Section.
*Acts 1984, No. 639, §1, eff. July 12, 1984; Acts 1987, No. 262, §1, eff. July 3, 1987; Acts 1992, No. 746, §1, eff. July 7, 1992; Acts 1997, No. 658, §2; Acts 1999, No. 679, §1, eff. July 1, 1999; Redesignated from R.S. 33:2721.6 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.54.1** Sales and use rate tax limits; Lafourche Parish {#sec-47-338.54.1 omnilex-key=us-la-statutes--rs-title-47--47:338.54.1}
The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate
the levy of the full rate of a sales and use tax that was approved by the voters on September
27, 1986, if the tax increase is approved by a majority of the voters of the district who vote
on a proposition authorizing the increase. If after July 1, 2018, Lafourche Parish Sales Tax
District No. 4 reinstates the levy of the full rate of a sales and use tax approved by the voters
of the district on September 27, 1986, the incremental change in the tax rate from the rate
levied on July 1, 2018, is not subject to the combined rate limitation in R.S. 47:338.54 and
shall not limit in any respect the taxing authority granted to any other political subdivision
prior to July 1, 2018.
*Acts 2018, No. 539, §1, eff. May 28, 2018.*
##### **§ 47:338.55** Additional sales and use tax authorized {#sec-47-338.55 omnilex-key=us-la-statutes--rs-title-47--47:338.55}
A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of Vernon Parish or the Vernon Parish School Board may levy and collect an additional parishwide tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services as defined by law, if approved by a majority of electors voting therein in an election held for that purpose.
(2) The rate of the tax hereinabove described, when combined with the rate of all other sales and use taxes, exclusive of state sales and use taxes, levied and collected within any such parish or municipality within such parish, shall not exceed four and one-half percent.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional tax may exceed the limitation set forth in Section 29(A) of Article VI of the Constitution of Louisiana by the amount authorized herein.
C.(1) The additional tax shall be imposed by ordinance of the governing authority of the parish or the school board, respectively, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption of tangible personal property and upon the sale of services within the parish, all as presently or hereafter defined in R.S. 47:301 through 317.
(2) Except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the governing authority of the parish or the school board imposing the tax.
(3) The ordinance may provide for a contract with the sheriff of such parish or with any other agency or political subdivision for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the parish.
(5) The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax was submitted.
D. The ordinance imposing the tax herein authorized shall be adopted by the governing authority of the parish or the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election called, conducted, canvassed, and promulgated in accordance with the general election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish or school board calling such election.
E. Any elections heretofore held by any such parish or any such school board which conforms with the procedures set forth in this Section are hereby validated, ratified, and confirmed and the governing authority of any such parish or any such school board is hereby authorized and empowered to impose the additional sales and use taxes which have been approved by a majority of the electors voting in such elections, without the necessity for any further election.
F. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law and shall be in addition to any such other authority.
*Acts 1991, No. 92, §1, eff. July 1, 1991; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2721.7 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.56** Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds {#sec-47-338.56 omnilex-key=us-la-statutes--rs-title-47--47:338.56}
A. In addition to any other authority granted by R.S. 47:338.54 or otherwise, any
school district in Evangeline Parish ("district") governed by the Evangeline Parish School
Board ("parish school board"), may levy and collect within such district an additional sales
and use tax not in excess of one percent, if approved by a majority of electors voting therein
in an election held for that purpose.
B.(1) The additional tax shall be imposed by ordinance of the parish school board,
and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and
the storage for use or consumption of tangible personal property and upon the sale of services
within the District, all as presently or hereafter defined in this Chapter (the "Uniform Local
Sales Tax Code").
(2) Except where inapplicable, the procedure established by the Uniform Local Sales
Tax Code shall be followed in the imposition, collection, and enforcement of the tax, and
procedural details necessary to be established to supplement the provisions of those Sections
and to make said provisions applicable to the tax herein authorized shall be fixed in the
ordinance adopted by the parish school board.
(3) The ordinance shall provide for a contract with the designated sales tax collector
of Evangeline Parish for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the district.
(5) The proceeds of the tax, after paying the necessary and reasonable expenses of
collecting and administering the tax, shall be dedicated solely for constructing, improving,
maintaining, and operating school buildings and related capital facilities within the particular
district as approved by the electorate, including the funding of the proceeds of such tax into
bonds in the manner provided by state law, including Subpart F of Part III of Chapter 4 of
Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding
may be submitted to the voters in the same proposition in which the tax is submitted.
C. The ordinance imposing the tax herein authorized shall be adopted by the parish
school board only after the question of the imposition of the tax shall have been submitted
to the qualified electors of such district at an election called, conducted, canvassed, and
promulgated in accordance with the general election laws of the state of Louisiana and the
majority of those voting in the election shall have voted in favor of the adoption of the
ordinance. Voting machines shall be used in the election and all expenses of the election
shall be borne by the parish school board.
D. The authority granted by this Section shall not limit in any respect any prior
taxing authority granted by any other provision of law to any other political subdivision, and
shall be in addition to any such other authority. Further, the authority granted by this Section
to levy an additional one percent sales and use tax in any school district governed by the
parish school board shall not be interpreted to permit a school district to levy and collect in
any area of the parish of Evangeline an additional sales and use tax in excess of one percent.
*Acts 1992, No. 1021, §1, eff. July 13, 1992; Acts 2009, No. 259, §1; Redesignated from R.S. 33:2721.8 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.57** Authorization to levy and collect additional sales and use tax in Morehouse Parish {#sec-47-338.57 omnilex-key=us-la-statutes--rs-title-47--47:338.57}
A. Notwithstanding any other provision of law to the contrary, the governing authority of Morehouse Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of Morehouse Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Morehouse and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Morehouse Parish, all as defined in Chapter 2 of this Subtitle. The ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Morehouse Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1996, No. 2, §1, eff. May 31, 1996; Redesignated from R.S. 33:2721.9 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.58** Authorization to levy and collect additional sales and use tax in Livingston Parish {#sec-47-338.58 omnilex-key=us-la-statutes--rs-title-47--47:338.58}
A. Notwithstanding any other provision of law to the contrary, the governing authority of Livingston Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of Livingston Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Livingston and shall be levied upon the sale at retail, the use, lease, or rental, the consumption of tangible personal property, and on sales of services in Livingston Parish, all as defined in Chapter 2 of this Subtitle; provided that the ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Livingston Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1997, No. 2, §1, eff. May 1, 1997; Redesignated from R.S. 33:2721.10 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.59** Authorization to levy and collect additional sales and use tax in Catahoula Parish {#sec-47-338.59 omnilex-key=us-la-statutes--rs-title-47--47:338.59}
A. Notwithstanding any other provision of law to the contrary, the governing authority of Catahoula Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of Catahoula Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Catahoula and shall be levied upon the sale at retail, the use, lease, or rental, the consumption of tangible personal property, and on sales of services in Catahoula Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Catahoula Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1998, No. 33, §1, eff. June 24, 1998; Redesignated from R.S. 33:2721.11 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.60** Authorization to levy and collect additional sales and use tax in Tensas Parish {#sec-47-338.60 omnilex-key=us-la-statutes--rs-title-47--47:338.60}
A. The governing authority of Tensas Parish may levy and collect an additional sales and use tax not in excess of three-fourths of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Tensas Parish is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of Tensas Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Tensas and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Tensas Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Tensas Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1999, No. 16, §1, eff. May 20, 1999; Redesignated from R.S. 33:2721.12 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.61** Authorization to levy and collect additional sales and use tax in Tensas Parish {#sec-47-338.61 omnilex-key=us-la-statutes--rs-title-47--47:338.61}
A. The governing authority of Tensas Parish may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Tensas Parish is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of Tensas Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Tensas and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Tensas Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Tensas Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 2003, No. 399, §1, eff. June 18, 2003; Redesignated from R.S. 33:2721.13 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.62** Authorization to levy and collect additional sales and use tax; Livingston Parish {#sec-47-338.62 omnilex-key=us-la-statutes--rs-title-47--47:338.62}
A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Livingston may levy and collect an additional one-half of one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary, including the combined rate limitation established by R.S. 47:338.54.
(2) The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provisions of law including any authority granted to any other political subdivision to exceed the rate limitations cited in Paragraph (1) of this Subsection.
B. The proceeds of the tax authorized pursuant to this Section shall be used for such purposes as are determined by the parish governing authority, including the funding of the avails of the additional tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the parish, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 2004, No. 192, §1, eff. July 1, 2004; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2721.14 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.63** Authorization to levy and collect additional sales and use tax in Richland Parish {#sec-47-338.63 omnilex-key=us-la-statutes--rs-title-47--47:338.63}
A. The governing authority of Richland Parish may levy and collect an additional sales and use tax not in excess of one-fourth of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Richland Parish is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Richland and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Richland Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Richland Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized pursuant to this Section shall be used for such lawful purposes as are determined by the governing authority of Richland Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2006, No. 135, §1, eff. July 1, 2006; Redesignated from R.S. 33:2721.15 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.64** Authorization to levy and collect additional sales and use tax in St. Helena Parish {#sec-47-338.64 omnilex-key=us-la-statutes--rs-title-47--47:338.64}
A. The governing authority of St. Helena Parish may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of the parish is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the parish and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services in St. Helena Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be for funding waste collection and disposal. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from such tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2006, No. 366, §1, eff. June 15, 2006; Redesignated from R.S. 33:2721.16 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.64.1** Authorization to levy and collect additional sales and use tax in Iberville Parish {#sec-47-338.64.1 omnilex-key=us-la-statutes--rs-title-47--47:338.64.1}
A. The governing authority of Iberville Parish may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes that the governing authority of the parish is authorized to levy, and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the parish and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services in Iberville Parish, all as defined in Chapter 2 of this Subtitle; however, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax may be used for such lawful purposes as are determined by the governing authority of Iberville Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
*Acts 2013, No. 245, §1.*
##### **§ 47:338.65** Election {#sec-47-338.65 omnilex-key=us-la-statutes--rs-title-47--47:338.65}
The resolution imposing any such tax shall be adopted by the governing body of the parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of R.S. 47:338.48 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated in accordance with the general laws of the state of Louisiana governing the authorization of general obligation bonds of the parish (except that the right to vote at any such election shall not be restricted to taxpaying voters), and the majority of those voting in such election shall have voted in favor of such tax and the funding thereof into bonds of such tax subject to the provisions and restrictions contained in R.S. 47:338.48 through 338.78. Voting machines shall be used as to any and all elections required under the provisions of R.S. 47:338.48 through 338.78.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2722 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.66** Sales and use taxes of political subdivisions; authorized use after election {#sec-47-338.66 omnilex-key=us-la-statutes--rs-title-47--47:338.66}
In those instances where a political subdivision has obtained the approval of a majority of the electors of that political subdivision voting at an election to levy sales and use taxes with the proceeds thereof dedicated to specific lawful purposes, but where the use and expenditure of such proceeds were made contingent upon the receipt of federal or state monies to match such use or expenditure in the proposition approved by said electors, the political subdivision is hereby authorized to use and expend such proceeds for those purposes approved by said electors without any requirement that such federal or state monies be available to match such use or expenditure. Any prior expenditures of such proceeds for purposes approved by said electors which was made without having been matched with federal or state monies and the funding thereof into bonds for such purposes are hereby ratified and approved.
*Acts 1989, No. 281, §1, eff. June 27, 1989; Redesignated from R.S. 33:2722.1 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.67** Division of avails or proceeds of tax; uses {#sec-47-338.67 omnilex-key=us-la-statutes--rs-title-47--47:338.67}
The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the parish between the parish, the parish school board and the several incorporated cities, towns and villages in the parish, or any one or more of them, in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of R.S. 47:338.65. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof.
*Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §1; Acts 1961, No. 64, §1; Acts 1965, No. 134, §2; Redesignated from R.S. 33:2723 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.68** Funding of tax receipts into bonds {#sec-47-338.68 omnilex-key=us-la-statutes--rs-title-47--47:338.68}
Any parish, parish school board or incorporated municipality entitled to receive any
avails or proceeds of any sales or use tax, or sales and use tax, imposed under the authority
of R.S. 47:338.48 through 338.78; and any parish or incorporated municipality entitled to
receive any avails or proceeds of any sales or use tax, or sales and use tax, under any other
statutory authority including, but not limited to, R.S. 47:338.84 and 338.85 and Act 188 of
the Legislature of 1954, and whether imposed by the parish or by a municipality, without
regard to whether such tax is now being levied, may through its governing body fund into
bonds not to exceed seventy-five per centum of the avails of the tax as hereafter provided for
the purpose of paying all or any part of the cost of one or more public improvements. Such
proceeds or avails are hereinafter sometimes referred to as the "sales tax revenues". If the
sales tax revenues are derived from taxes imposed pursuant to authority contained in R.S.
47:338.48 through 338.78, then such bonds may be issued by the parish, municipality or
school board, as the case may be, for any one or more purposes as provided by R.S.
47:338.67, and as shall be approved by the electors. If the sales tax revenues are derived
from taxes imposed under any other statutory authority including, but not limited to, R.S.
47:338.84 and 338.85 and Act 188 of the Legislature of 1954, bonds may be issued
hereunder for any lawful public improvement consistent with the purpose of the tax as set
forth in the law and proceedings pursuant to which it is imposed.
*Acts 1957, No. 50, §1. Amended by Acts 1966, No. 509, §1; Redesignated from R.S. 33:2724 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.69** Elections on tax and funding into bonds {#sec-47-338.69 omnilex-key=us-la-statutes--rs-title-47--47:338.69}
A. The question of the funding of the tax by the several political subdivisions receiving the benefit of the avails of the tax is to be submitted to the electors of the parish at the election called by the governing authority of the parish submitting to the electors of the parish the question as to the imposition of the tax, so that the question to be acted upon by the electors of the parish at that time is to cover both the imposition of the tax and the right on the part of the several political subdivisions receiving any part or portion of these avails to fund the avails into bonds.
B. In any parish where an election has been held only to authorize the levy of a sales and use tax, pursuant to any authority, the question of the funding of the sales tax revenues may be submitted to the qualified electors of the political subdivision desiring to fund its sales tax revenues into bonds at a separate election held for such purpose in the manner provided in R.S. 47:338.65. In that event, the governing authority of the political subdivision in whose name bonds will be issued shall call, conduct and hold the election to authorize the issuance of such bonds.
*Acts 1957, No. 50, §1. Amended by Acts 1966, No. 509, §2; Redesignated from R.S. 33:2725 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.70** Form and term of bonds; interest rate {#sec-47-338.70 omnilex-key=us-la-statutes--rs-title-47--47:338.70}
Such governing body shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, within the maximum rate prescribed herein, and the manner in which and prices within which the bonds may be sold. The bonds shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. No bonds issued hereunder shall run for a longer period than twenty-five years from the date thereof, or bear a greater rate of interest than six per cent per annum, or be sold for less than par. All bonds shall be signed by the presiding officer of the governing body and by the secretary or clerk of the governing body, under its official seal, and the coupons shall be signed by the facsimile signatures of such officers. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery the person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder and then outstanding, shall never exceed seventy-five per cent of the amount of sales tax revenues estimated by the governing body to be collected in such year.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2726 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.71** Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues {#sec-47-338.71 omnilex-key=us-la-statutes--rs-title-47--47:338.71}
A. Bonds issued hereunder shall not constitute an indebtedness or pledge of the general credit of the parish, parish school board or municipality within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registrable as to principal if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the governing body at such premium or premiums not greater than five per cent (5%) of the principal amount as the governing body may determine.
B. Bonds issued hereunder shall be payable from and secured by irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons thereto attached, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the governing body issuing the bonds, and the governing authority and officials of the parish imposing the tax, and to enforce the provisions of the resolution imposing the tax, and the resolution and proceedings authorizing the issuance of such bonds.
C. The governing body may in any resolution authorizing such bonds provide for the respective priorities of separate block, series or issues of bonds issued payable from the same sales tax revenues, or may provide for the issuance of additional bonds in the future on a parity under such conditions as may be therein specified. In the absence of any such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing body may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be co-equal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
D. When any bonds shall have been issued hereunder neither the legislature nor the parish may discontinue or decrease or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the entity which issued the bonds, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this Sub-section and of R.S. 47:338.48 through 338.78.
E. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing body to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.48 through 338.78.
F. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the governing body issuing the bonds may think proper, where not inconsistent with the provisions of R.S. 47:338.48 through 338.78, and when any bonds payable from the sales tax revenues shall have been issued, R.S. 47:338.48 through 338.78, the resolution of the governing body of the parish imposing the tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the governing body of the parish to continue to levy, collect and allocate the tax as therein provided and to apply the revenues derived therefrom in accordance with the provisions of said resolution, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2727 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.72** Certification of regularity of proceedings {#sec-47-338.72 omnilex-key=us-la-statutes--rs-title-47--47:338.72}
A. Before bonds are issued hereunder, the issuing body shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
B. Such recital shall be deemed to be an authorized declaration of the governing body and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the issuing entity, does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notice has been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the issuing entity nor any taxpayer thereof shall be permitted to question the validity or regularity of the obligation or tax in any court or in any action or proceeding.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2728 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.73** Registration of bonds; incontestability {#sec-47-338.73 omnilex-key=us-la-statutes--rs-title-47--47:338.73}
After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:
"Incontestable. Secured by pledge and dedication of proceeds of sales taxes in _______________. Registered this ______ day of ____________, 20___.
___________________________
Secretary of State."
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2729 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.74** Tax exemption {#sec-47-338.74 omnilex-key=us-la-statutes--rs-title-47--47:338.74}
All bonds issued under the provisions of R.S. 47:338.48 through 338.78 shall be exempt from taxation.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2730 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.75** Powers not limited by other laws {#sec-47-338.75 omnilex-key=us-la-statutes--rs-title-47--47:338.75}
The provisions of R.S. 47:338.48 through 338.78 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred thereby shall not be affected or limited by any other provision of any statute of the state and no provision, notice, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax, except as in this law otherwise specifically provided. Any publication prescribed herein may be made without regard in any case to the designation of the newspaper used as the official journal of the issuing entity.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2731 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.76** Negotiable quality of bonds {#sec-47-338.76 omnilex-key=us-la-statutes--rs-title-47--47:338.76}
Bonds issued hereunder shall have all the qualities of negotiable paper and shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2732 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.77** Contesting legality of bonds; presumptions {#sec-47-338.77 omnilex-key=us-la-statutes--rs-title-47--47:338.77}
For a period of thirty days from the date of the publication of the resolution authorizing bonds hereunder and pledging and dedicating sales tax revenues thereto, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of R.S. 47:338.48 through 338.78 is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, no contest, action or proceeding to question the validity or legality of the resolution, or proceedings so adopted, shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date wherein the resolution was adopted or proceedings had.
*Acts 1957, No. 50, §1; Redesignated from R.S. 33:2733 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.78** Present sales or use tax laws not prejudiced; funding rights {#sec-47-338.78 omnilex-key=us-la-statutes--rs-title-47--47:338.78}
A. In any parish or incorporated municipality where a sales or use tax has been imposed and is now being collected, or an election has been held authorizing such a tax to be imposed and collected, any proceedings which may have been taken under any such existing law, and all proceedings heretofore had pursuant to such existing law, (including, but not limited to, R.S. 41:1174 and Act 188 of the Legislature of 1954), authorizing the imposition of such tax and the allocation thereof, if allocated, and the taxes authorized or being collected pursuant thereto, are hereby expressly validated, ratified and confirmed notwithstanding any irregularities, failure or omissions which may have occurred in the adoption and taking of such proceedings or which may exist in the law pursuant to which such proceedings have been so taken.
B. Nothing herein provided shall be construed as prejudicing in any way any existing right or authority pertaining to present available funding processes under the Constitution and Laws of the State of Louisiana. The authority conferred hereby to fund the avails of sales tax revenues is in addition to any other power or authority authorizing the issuance of bonds payable from such revenues.
C. Nothing contained herein shall affect the provisions of Act 500 of the Legislature of 1964.
*Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §2; Acts 1966, No. 509, §3; Redesignated from R.S. 33:2734 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.79** West Feliciana Parish School Board; levy authorized {#sec-47-338.79 omnilex-key=us-la-statutes--rs-title-47--47:338.79}
The West Feliciana Parish School Board is hereby authorized to levy and collect a sales tax of one per cent as hereinafter set forth.
*Acts 1962, No. 276, §1; Redesignated from R.S. 33:2735.1 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.80** Ordinance; approval by qualified electors {#sec-47-338.80 omnilex-key=us-la-statutes--rs-title-47--47:338.80}
The sales tax shall be imposed by an ordinance of the West Feliciana Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the municipality, all as presently defined in R.S. 47:301 through 317, except that the ordinance imposing the tax shall be adopted by the West Feliciana Parish School Board only after the question of the imposition of such a tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the adoption of the ordinance.
*Acts 1962, No. 276, §2; Redesignated from R.S. 33:2735.2 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.81** Tax as additional; collection {#sec-47-338.81 omnilex-key=us-la-statutes--rs-title-47--47:338.81}
The tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through 317.
*Acts 1962, No. 276, §3; Redesignated from R.S. 33:2735.3 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.82** Purpose for tax {#sec-47-338.82 omnilex-key=us-la-statutes--rs-title-47--47:338.82}
The ordinance imposing the tax, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.
*Acts 1962, No. 276, §4; Redesignated from R.S. 33:2735.4 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.83** Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds {#sec-47-338.83 omnilex-key=us-la-statutes--rs-title-47--47:338.83}
A. The Concordia Parish School Board is hereby authorized to levy and collect a sales tax of one per cent within the Parish of Concordia as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the Concordia Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the State of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D. The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.
*Added by Acts 1964, No. 477, §1; Redesignated from R.S. 33:2736 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.84** Parish and city school boards; authority to levy sales tax; use of proceeds; report format {#sec-47-338.84 omnilex-key=us-la-statutes--rs-title-47--47:338.84}
A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of the respective parishes and cities of the state and/or for the operation of the public elementary and secondary schools of the parishes and cities of the state, any parish or city school board in the state is hereby authorized to levy and collect a sales tax not in excess of one per cent within the parish or city, as the case may be, as hereinafter set forth provided that where there are dual school boards in any parish, both must accept the imposition and means of collection and dispersion of the tax.
B. The sales tax so levied shall be imposed by an ordinance of the parish or city school board, as the case may be, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish or city, as the case may be, all as presently defined in R.S. 47:301 et seq.; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish or city at an election conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance. All costs of conducting the election required by this Section shall be borne by the parish or city school board calling the election.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 et seq.
D. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the school board for the payment of salaries of teachers in the elementary and secondary schools of the parish or city, as the case may be, and/or for the expenses of operating said schools, and the ordinance imposing said tax and any amendments thereto shall state such purpose. None of the proceeds of this tax shall be used for capital improvements.
E. Nothing contained in this Section and particularly no provision of Subsection D hereof shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to December 11, 1964 shall be used, and in all such cases the disposition of the proceeds of sales taxes heretofore authorized or levied by a parish school board shall be made in accordance with the authorization under which such tax was levied and is being collected.
F. Provided that the funds raised by parishes and/or local school boards pursuant to the provisions of this act shall not be considered by the State Board of Education or the State Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Education and the State Department of Education.
G. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
Added by Acts 1964, Ex.Sess., No. 29, §§1, 3. Acts 1985, No. 738, §1; Acts 1997, No. 658, §2; Acts 2003, No. 73, §3, eff. July 1, 2003; Redesignated from R.S. 33:2737 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SEE ACTS 1985, NO. 738, §2.}}
##### **§ 47:338.85** Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds {#sec-47-338.85 omnilex-key=us-la-statutes--rs-title-47--47:338.85}
A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Jefferson and St. Bernard parishes and/or for the operation of the public elementary and secondary schools of said parishes, the parish school boards of Jefferson Parish and of St. Bernard Parish are hereby authorized to levy and collect a sales and use tax of not in excess of one-half of one per cent within their respective parishes as hereinafter set forth.
B. In order to provide additional funds for the operation of the governmental affairs of the Parishes of Jefferson and St. Bernard, the governing authorities of those parishes are hereby authorized to levy and collect a sales and use tax of not in excess of one-half of one per cent within their respective parishes, as hereinafter set forth.
C. The sales taxes so levied shall be imposed by ordinances of the Jefferson Parish and St. Bernard Parish governing authorities and/or the school boards, as the case may be, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the respective parishes, all as presently defined in R.S. 47:301 through 317; provided, however, that the respective ordinances imposing said taxes shall be adopted by the Jefferson Parish and St. Bernard Parish school board and governing authorities, respectively, only after the question of the imposition of each of said levies of the tax shall have been submitted separately to the qualified electors of the respective parishes at an election conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of each such ordinances. If the electors approve only one of the levies and not the other, the governing authority or school board whose levy has been approved may enact the approved ordinance. All costs of conducting the election required by this Section shall be borne by the parish governing authority or the parish school board which calls the election, or by both equally if the election is called to consider proposed ordinances by both within the respective parishes at the same time.
D. These taxes shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
E. The proceeds of the tax herein authorized by the Jefferson Parish and St. Bernard Parish School Boards shall be used exclusively to supplement other revenues available to the respective school boards for the payment of salaries of teachers in the elementary and secondary schools of the parish, and/or for the expenses of operating said schools, and the ordinance imposing said tax and any amendments thereto shall state such purpose. None of the proceeds of this tax shall be used for capital improvements.
F. The proceeds of the tax herein authorized by the governing authorities of Jefferson and St. Bernard parishes shall be used for the purposes set forth in the ordinances levying same and shall be stated in the call for the election conducted to determine the approval of said ordinances in the respective parishes.
G. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to December 11, 1964 shall be used, and in all such cases the disposition of the proceeds of sales tax theretofore authorized or levied within the parish of Jefferson or the parish of St. Bernard shall be made in accordance with the authorization under which such tax was levied and is being collected.
H. Provided that the funds raised by parishes and/or local school boards pursuant to the provisions of this act shall not be considered by the State Board of Education or the State Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Education and the State Department of Education.
I. The authority of the Jefferson Parish Council, Parish of Jefferson, Louisiana, to impose and collect a one-half of one per cent sales and use tax in the Parish of Jefferson, Louisiana, and proceedings had in connection therewith, in the manner provided by this Section, are hereby expressly validated, ratified and confirmed.
The proceeds of the tax authorized to be levied and collected by the provisions of Subsection B of this section shall be allocated between the Parish of Jefferson and the municipalities located within said parish in the proportion that the amount of said tax collected in the incorporated and the unincorporated areas, as said areas presently exist, bears to the total tax collected.
J. All proceedings heretofore had for the imposition by the St. Bernard Parish Police Jury of a one-half of one per cent sales and use tax in St. Bernard Parish in the manner provided by this section, and the taxes now being collected pursuant to such proceedings, are hereby expressly validated, ratified and confirmed notwithstanding any irregularities, failure or omissions which may have occurred in the adoption and taking of such proceedings or which may exist in the law pursuant to which such proceedings have been so taken.
*Added by Acts 1964, Ex.Sess., No. 29, §§2, 3. Amended by Acts 1966, No. 24, §1, eff. June 30, 1966, at 8:30 P.M.; Acts 1966, No. 415, §1; Redesignated from R.S. 33:2737.1 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.86** Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds {#sec-47-338.86 omnilex-key=us-la-statutes--rs-title-47--47:338.86}
A. In the event the parish school board of the Parish of Lafayette, state of Louisiana
(herein referred to as "Lafayette Parish School Board" or "board") should find and determine,
after such investigation and study as it deems appropriate, that the anticipated avails or
proceeds of the one per cent sales and use tax which might be levied pursuant to R.S.
47:338.84 would be in excess of its requirements for the purposes for which the tax is
authorized to be levied by R.S. 47:338.84, the board may allocate a portion of the future
avails or proceeds of said tax to be dedicated and expended for capital improvements,
including the acquisition of lands for building sites and playgrounds, purchasing, erecting
and improving school buildings and related facilities, and acquiring the necessary equipment
and furnishings therefor, title to which shall be in the public. The formula or method of
allocating the avails or proceeds of the tax for capital improvements and the purposes stated
in R.S. 47:338.84 shall be set forth in the question or proposition which must be submitted
to the qualified electors of the parish of Lafayette prior to the imposition of the tax in
compliance with the requirements of R.S. 47:338.84. In addition, said question or
proposition may also include provisions authorizing the issuance of bonds in the manner and
within the limitations hereinafter set forth. The proposition approved at the election shall
constitute a full and complete dedication of the avails or proceeds of said tax (hereinafter
sometimes referred to as "tax revenues") and its provisions shall control the expenditure
thereof. In the event the tax is so voted, the board shall have complete authority to levy and
collect the tax within the parish of Lafayette and to provide for all procedural details
necessary in the imposition, collection and enforcement thereof. All reasonable and
necessary costs and expenses of administration and collection of the tax shall be paid from
the tax revenues.
B.(1) Subject to the approval at an election as required in Subsection A of this
Section, the Lafayette Parish School Board may fund the tax revenues into bonds in the
manner herein provided. In order to obtain funds for the purpose of paying all or any part of
the cost of any capital improvement on which the tax revenues may be expended, the board
may issue bonds payable solely from an irrevocable pledge and dedication of the avails or
proceeds of the tax, subject only to the prior payment of the costs and expenses of
administration and collection of the tax; provided, however, the bonds shall not be issued if
the principal and interest maturities on all such bonds then outstanding and those proposed
to be issued will require in any year in excess of fifty percent of the avails or proceeds of the
tax estimated by the board to be collected in the calendar year during which the bonds are to
be issued.
(2) The Lafayette Parish School Board shall, by resolution, fix the form, maturities,
and terms of the bonds and the rate or rates of interest, with a term not to exceed forty years.
The maturities of the bonds shall be so arranged that the total amount of principal and
interest falling due in any year, together with principal and interest falling due in such year
on all bonds theretofore issued hereunder and then outstanding, shall never exceed fifty
percent of the amount of sales tax revenues estimated by the parish school board to be
received by it in the calendar year during which the bonds are issued.
(3) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the
sales and use tax revenues received or to be received by the board, and shall not constitute
an indebtedness or pledge of the general credit of the parish or the board within the meaning
of any constitutional or statutory provision relating to the incurring of indebtedness, and the
bonds shall contain a recital to that effect.
(4) Bonds issued hereunder shall be payable solely from and secured by an
irrevocable pledge and dedication of such part of the sales tax revenues as may be pledged
thereto in the authorizing resolution. Any holder of any of such bonds may by suit, action,
mandamus or other proceedings, enforce and compel performance of all duties required to
be performed by the board as a result of issuing the bonds, and may similarly enforce the
provisions of the ordinance imposing the tax and the resolution and proceedings authorizing
the issuance of such bonds.
(5) The board may in any resolution authorizing such bonds provide for the respective
priorities of its separate blocks, series, or issues of bonds issued hereunder, and may provide
for the issuance of additional bonds in the future on a parity therewith pursuant to such
procedure or restrictions as may be specified in such resolution. In the absence of such
provision, if more than one series of bonds shall be issued hereunder payable from the same
sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery
of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of
bonds subsequently delivered, except that as to any issue or series of bonds which may be
authorized as a unit but delivered from time to time in blocks, the board may in the
proceedings authorizing the issuance of such bonds provide that all of the bonds of such
series or issue shall be co-equal as to lien regardless of the time of delivery, provided that
nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind
against any part of the sales and use tax revenues not pledged to the payment of the bonds
by the proceedings authorizing the issuance thereof.
(6) When any bonds shall have been issued hereunder neither the legislature, the
board, nor any other authority may discontinue or decrease the tax or permit to be
discontinued or decreased the tax in anticipation of the collection of which such bonds have
been issued, or in any way make any change in the allocation and dedication of the proceeds
of such tax which would diminish the amount of the sales and use tax revenues to be
received by the board, until all of such bonds shall have been retired as to principal and
interest, and there is hereby vested in the holders from time to time of such bonds a contract
right in the provisions of this Section.
(7) Any resolution may contain such covenants with the future holder or holders of
the bonds as to the sales and use tax revenues, the disposition of such revenues, the issuance
of future bonds, and such other pertinent matters as may be deemed necessary by the parish
school board to assure the marketability of such bonds, provided such covenants are not
inconsistent with the provisions of this Section.
(8) Any resolution authorizing the issuance of bonds hereunder may contain such
provisions to assure the enforcement, collection, and proper application of the sales and use
tax revenues as the board may think proper, where not inconsistent with the provisions of this
Section, and when any bonds payable from the tax revenues shall have been issued, this
Section, the ordinance of the board imposing the tax and pursuant to which the tax is being
collected, and the obligation of the board to continue to levy, collect, and allocate the tax,
and to apply the revenues derived therefrom in accordance with the provisions of the
ordinance, shall be irrevocable until such bonds have been paid in full as to principal and
interest, and shall not be subject to amendment in any manner which would impair the rights
of the holders from time to time of such bonds or which would in any way jeopardize the
prompt payment of principal thereof or interest thereon.
(9) The proceeds derived from the sale of bonds issued hereunder shall be used
exclusively by the board for the purpose or purposes for which the bonds are authorized to
be issued but the purchasers of the bonds shall not be obligated to see to the application
thereof.
(10) Before bonds are issued hereunder, the parish school board shall investigate and
determine the regularity of the proceedings. The resolution authorizing the bonds may direct
that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the
requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the board and to
import that there is constitutional and statutory authority for issuing the bonds and imposing
the tax; that all the proceedings therefor are regular; that all acts, conditions and things
required to exist, happen, and be performed precedent to and in the issuance of the bonds and
imposition of the tax have existed, have happened and have been performed in due time,
form, and manner as required by law; that the amount of the bonds, together with all other
indebtedness of the board does not exceed any limit or limits prescribed by the constitution
or statutes of this state; and that the required notices have been duly and regularly given by
publication in the manner required by law. If any bonds are issued containing the above
recital, the same shall be construed according to the import herein declared, and it shall be
conclusively presumed that the recital is true, and neither the board nor any taxpayer shall
be permitted to question the validity or regularity of the bonds, obligations or tax in any court
or in any action or proceeding.
(11) After the time within which the validity of the bonds may be contested has
elapsed, that is, thirty days from the date of publication of the resolution authorizing the
bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with
the Secretary of State without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in the Parish
of Lafayette, Louisiana. Registered this _____ day of __________, 20___.
_____________________________
SECRETARY OF STATE"
All bonds issued under the provisions of this Section and the interest thereon shall
be exempt from taxation. The bonds may be used for deposit with any officer, board,
municipality, or other political subdivision of the state of Louisiana in any case where
deposit of security is required.
(12) Notwithstanding any provision of this Section or any other law to the contrary,
any bonds issued pursuant to this Section shall also be subject to the provisions of Chapters
13 and 13-A of Title 39 of the Louisiana Revised Statutes of 1950.
(13) Bonds issued hereunder shall not be invalid for any irregularity or defect in the
proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona
fide purchasers or holders for value.
(14) The resolution authorizing the issuance of the bonds hereunder and pledging and
dedicating sales and use tax revenues to the payment thereof shall be recorded in the
mortgage records of the parish of Lafayette and shall be published in one issue of the official
journal of the board. For a period of thirty days from the date of the publication of the
resolution, any person in interest may contest the legality of the bonds provided for or the
tax, the proceeds of which are so pledged and dedicated, for any cause after which time no
one shall have any cause or right of action to contest the legality, formality, or regularity of
the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of
the validity of any proceedings, tax, or bond authorization provided for under the provisions
of this Section is not raised within the thirty days, the authority to issue the bonds, the
regularity thereof, the validity of the tax or portion thereof pledged and dedicated to provide
for the payment of principal and interest, and the enforceability of the pledge thereof, shall
be conclusively presumed, and no court may inquire into such matters. If any resolution is
adopted or proceedings had more than thirty days after the publication of the resolution
authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax
revenues, such supplemental resolution or proceedings shall be similarly published, and no
contest, action, or proceeding to question the validity or legality of such supplemental
resolution or proceedings shall be begun in any court by any person for any cause whatsoever
after the expiration of thirty days from the date on which such supplemental resolution or
proceeding is published.
*Added by Acts 1965, No. 94, §1; Redesignated from R.S. 33:2737.2 pursuant to Acts 2011, No. 248, §4; Acts 2017, No. 174, §1, eff. June 12, 2017.*
##### **§ 47:338.87** Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds {#sec-47-338.87 omnilex-key=us-la-statutes--rs-title-47--47:338.87}
A. In the event the parish school board of the Parish of Ascension, State of Louisiana (herein referred to as "Ascension Parish School Board" or "board") should find and determine, after such investigation and study as it deems appropriate, that the anticipated avails or proceeds of the one per cent sales and use tax levied pursuant to R.S. 47:338.84 will be in excess of its requirements for the purposes for which the tax is authorized to be levied by R.S. 47:338.84, the board may allocate an amount not in excess of twenty-five per cent of the future avails or proceeds of said tax to be dedicated and expended for capital improvements, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, title to which shall be in the public. The formula or method of allocating the avails or proceeds of the tax for capital improvements shall be set forth in the question or proposition which must be submitted to the qualified electors of the parish of Ascension prior to the allocation of a portion of such avails or proceeds for capital improvements, and the proportion of the tax avails, not in excess of twenty-five per cent thereof, to be so allocated shall be stated in the question or proposition. In addition, said question or proposition may also include provisions authorizing the issuance of bonds in the manner and within the limitations hereinafter set forth.
B.(1) Subject to the approval at an election as hereinbefore required, the Ascension Parish School Board may fund the tax revenues into negotiable bonds in the manner herein provided. In order to obtain funds for the purpose of paying all or any part of the cost of any capital improvement on which the tax revenues may be expended, the board may issue bonds payable solely from an irrevocable pledge and dedication of the avails or proceeds of the tax, subject only to the prior payment of the costs and expenses of administration and collection of the tax.
(2) The Ascension Parish School Board shall, by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, within the maximum rate prescribed herein. The bonds shall be issued in the name of the parish school board of the parish of Ascension, State of Louisiana, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall bear interest at a rate exceeding six per centum per annum, or be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office.
(3) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums not greater than five per centum of the principal amount of the bonds as the board may determine.
(4) Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceedings, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
(5) The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be co-equal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales and use tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
(6) When any bonds shall have been issued hereunder neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales and use tax revenues to be received by the board until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contractual right under the provisions of this Section.
(7) Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales and use tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the parish school board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this Section.
(8) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales and use tax revenues as the board may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance of the board imposing the tax and pursuant to which the tax is being collected, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.
(9) All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published at least once a week for three weeks, the first publication to be made at least twenty-one days preceding the date fixed for the reception of bids. Advertisement shall be in the official journal of the board and also in a financial paper published in the city of New York, the city of Chicago, or the city of New Orleans, or in a newspaper of general circulation published in a city of this state having a population of not less than 50,000 inhabitants, according to the last federal census. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be re-advertised in the manner herein prescribed.
(10) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued, but the purchasers of the bonds shall not be obligated to see to the application thereof.
(11) Before bonds are issued hereunder, the parish school board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the board and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
(12) After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the Secretary of State without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in the Parish of Ascension, Louisiana. Registered this _____ day of ______________, 20___.
___________________________
SECRETARY OF STATE"
All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.
(13) The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
(14) Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Negotiable Instruments Law of the State of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
(15) The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales and use tax revenues to the payment thereof shall be recorded in the mortgage records of the parish of Ascension and shall be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax or bond authorization provided for under the provisions of this Section is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax or portion thereof pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.
*Added by Acts 1966, Ex.Sess., No. 20, §1; Redesignated from R.S. 33:2737.5 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.88** St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom {#sec-47-338.88 omnilex-key=us-la-statutes--rs-title-47--47:338.88}
A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of St. Mary Parish and/or for the purpose of maintaining and operating the public elementary and secondary schools of St. Mary Parish, and/or for the purpose of providing funds to pay for capital improvements of the public school system of St. Mary Parish, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, title to which shall be in the public, or for any one or more of said purposes, the St. Mary Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent, hereinafter sometimes called "additional sales tax", within the parish of St. Mary, all as more particularly hereinafter set forth.
B. The additional sales tax so levied shall be imposed by an ordinance of the St. Mary Parish School Board, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election conducted in accordance with the general election laws of the State of Louisiana, and a majority of those voting in said election shall have voted in favor of the proposition to impose such additional sales tax. In addition, the said proposition may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the additional sales tax is so voted, the board shall have complete authority to levy and collect the tax within said parish and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this section shall be borne by the St. Mary Parish School Board and all reasonable and necessary costs and expenses of administering and collecting the additional sales tax shall be paid from the additional sales tax revenues.
C. Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including any other sales and use tax or taxes, and said additional sales tax shall be administered and collected by the board at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317; provided, however, that the St. Mary Parish School Board shall have the right to contract with any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with any sales and use tax of such other agency.
D. The proceeds of the tax herein authorized shall be used to supplement other revenues available to the school board for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of St. Mary Parish and/or for the purpose of maintaining and operating the public elementary and secondary schools of St. Mary Parish, and/or for the purpose of providing funds to pay for capital improvements of the public school system of St. Mary Parish as hereinabove defined, or for any one or more of said purposes, and the ordinance imposing said additional tax and any amendments thereto shall state the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes. Subject to the approval at an election as hereinbefore required, the St. Mary Parish School Board is hereby authorized to fund into bonds not to exceed seventy-five percent of the estimated avails or proceeds of said additional sales tax hereinafter sometimes referred to as "sales tax revenues" in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the sales tax revenues may be expended, all in the manner herein provided, at such times as it deems appropriate.
E. The St. Mary Parish School Board shall by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, said rate not to exceed the rate prescribed by the Louisiana Civil Code for conventional obligations. The bonds shall be issued in the name of the Parish School Board of the Parish of St. Mary, State of Louisiana, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five per cent of the amount of sales tax revenues estimated by the board to be received by it in the calendar year in which the bonds are issued.
F. Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums not greater than five per centum of the principal amount of the bonds as the board may determine.
G. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
H. The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
I. When any bonds shall have been issued hereunder, neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon, a contract right in the provisions of this section.
J. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this section.
K. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the board may think proper, where not inconsistent with the provisions of this section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance of the board imposing the additional sales tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and this section, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.
L. All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published in the official journal of the board and in a financial paper published in the city of New York or the city of New Orleans, with said advertisement to be published at least once a week for three weeks, with the first publication being at least twenty-one days prior to the date fixed for reception of bids. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.
M. The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see to the application thereof.
N. Before bonds are issued hereunder, the board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state".
Such recital shall be deemed to be an authorized declaration of the board and to import that there is legal authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and the imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
O. After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in the parish of St. Mary, Louisiana. Registered this ________________ day of 20___.
______________________________
SECRETARY OF STATE"
All bonds issued under the provisions of this section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.
P. The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
Q. Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Negotiable Instruments Law of the State of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
R. The ordinance imposing the additional sales tax and the resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall each be recorded in the mortgage records of the parish of St. Mary and shall each be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said ordinance or resolution, respectively, any person in interest may contest the legality of the tax or the bonds so issued, respectively, for any cause, after which thirty day period no one shall have any cause or right of action to contest the legality, formality or regularity of the respective proceedings imposing the tax or authorizing the bonds, for any cause whatsoever. If the question of the validity of any proceedings authorizing the tax or issuing the bonds, respectively, as provided under the provisions of this Section is not raised within the said thirty days from the publication thereof, the authority to levy the tax and the authority to issue the bonds, respectively, the regularity thereof, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.
S. Nothing contained in this Section, and particularly no provision of Subsection D hereof, shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to any tax levied pursuant to authority of this section shall be used, and in all such cases the disposition of the proceeds of sales taxes heretofore authorized or levied by or for the use of the parish school board shall be made in accordance with the authorization under which such tax was levied and is being collected.
T. Funds raised pursuant to the provisions of this Section shall not be considered by the State Board of Education or the State Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Education and the State Department of Education.
*Added by Acts 1970, No. 566, §1; Redesignated from R.S. 33:2737.6 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.89** Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom {#sec-47-338.89 omnilex-key=us-la-statutes--rs-title-47--47:338.89}
A. In order to provide additional funds for the purpose of maintaining and operating the public elementary and secondary schools of Bienville Parish or any portion thereof and/or for the purpose of providing funds to pay for capital improvements of the public school system of Bienville Parish, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishing therefor, title to which shall be in the public, and/or for the purpose of paying principal and interest on bonds issued by the school board, or for any one or more of said purposes, the Bienville Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent hereinafter sometimes called "additional sales tax" within the parish of Bienville or any portion thereof, all as more particularly hereinafter set forth.
B. The additional sales tax so levied shall be imposed by an ordinance of the Bienville Parish School Board, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, or any portion thereof, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish or that portion in which the tax is proposed to be levied, at an election conducted in accordance with the general election laws of the State of Louisiana, and a majority of those voting in said election shall have voted in favor of the proposition to impose such additional sales tax. Prior to submitting said question at an election, if the school board desires to levy said additional sales tax in an area composed of less than the entire parish, the school board shall, by resolution, create a sales tax district hereinafter sometimes called "District" composed of the area in which the tax is proposed to be levied. The proposition to levy said tax may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the additional sales tax is so voted, the board shall have complete authority to levy and collect the tax within said parish or district, respectively, and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this section shall be borne by the Bienville Parish School Board and all reasonable and necessary costs and expenses of administering and collecting the additional sales tax shall be paid from the additional sales tax revenues.
C. Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including any other sales and use tax or taxes, and said additional sales tax shall be administered and collected by the board at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317; provided, however, that the Bienville Parish School Board shall have the right to contract with any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with any sales and use tax of such other agency.
D. The proceeds of the tax herein authorized shall be used to supplement other revenues available to the school board for the purpose of maintaining and operating the public elementary and secondary schools of Bienville Parish, and/or for the purpose of providing funds to pay for capital improvements of the public school system of Bienville Parish as hereinabove defined, including the payment of principal and interest on bonds issued by the school board, or for any one or more of said purposes, and the ordinance imposing said additional tax and any amendments thereto shall state the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes. Subject to the approval at an election as hereinbefore required, the Bienville Parish School Board is hereby authorized to fund into bonds not to exceed seventy-five percent of the estimated avails or proceeds of said additional sales tax hereinafter sometimes referred to as "sales tax revenues" in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the sales tax revenues may be expended, all in the manner herein provided, at such times as it deems appropriate.
E. The Bienville Parish School Board shall by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, said rate not to exceed the rate prescribed by the Louisiana Civil Code for conventional obligations. The bonds shall be issued in the name of the Parish School Board of the Parish of Bienville, State of Louisiana, or the Sales Tax District of the said Parish School Board, as the case may be, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of sales tax revenues estimated by the board to be received by it in the calendar year in which the bonds are issued.
F. Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish, district or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums not greater than five per centum of the principal amount of the bonds as the board may determine.
G. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
H. The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
I. When any bonds shall have been issued hereunder, neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon, a contract right in the provisions of this section.
J. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this section.
K. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the board may think proper, where not inconsistent with the provisions of this section, and when any bonds payable from the tax revenues shall have been issued, this section, the ordinance of the board imposing the additional sales tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and this section, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.
L. All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published in the official journal of the board and in a financial paper published in the city of New York or the city of New Orleans, with said advertisement to be published at least once a week for three weeks, with the first publication being at least twenty-one days prior to the date fixed for reception of bids. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be re-advertised in the manner herein prescribed.
M. The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see to the application thereof.
N. Before bonds are issued hereunder, the board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the board and to import that there is legal authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and the imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
O. After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in the parish of Bienville, Louisiana. Registered this _________________ day of 20___.
_____________________________
SECRETARY OF STATE"
All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.
P. The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
Q. Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Negotiable Instruments Law of the State of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
R. The ordinance imposing the additional sales tax, the resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof and, if applicable, the resolution creating the district, shall each be recorded in the mortgage records of the parish of Bienville and shall each be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said ordinance or resolution, respectively, any person in interest may contest the legality of the tax, the legality of the bonds so issued, or the creation of the district, respectively, for any cause, after which thirty day period no one shall have any cause or right of action to contest the legality, formality or regularity of the respective proceedings imposing the tax, authorizing the bonds, or creating the district for any cause whatsoever. If the question of the validity of any proceedings authorizing the tax, issuing the bonds, or creating the district, respectively, as provided under the provisions of this Section is not raised within the said thirty days from the publication thereof, the authority to levy the tax, the authority to issue the bonds and the authority to create the district, respectively, the regularity thereof, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.
S. Nothing contained in this Section, and particularly no provision of Subsection D hereof, shall be construed to affect the purposes for which the proceeds of any sales tax authorized by other provisions of Louisiana law shall be used, and in all such cases the disposition of the proceeds of sales tax otherwise authorized shall be made in accordance with the authorization for such tax.
T. Funds raised pursuant to the provisions of this Section shall not be considered by the State Board of Education or the State Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Education and the State Department of Education.
*Added by Acts 1970, No. 676, §1; Redesignated from R.S. 33:2737.7 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.90** West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom {#sec-47-338.90 omnilex-key=us-la-statutes--rs-title-47--47:338.90}
A. In order to provide additional funds for the purpose of maintaining and operating the public elementary and secondary schools of West Feliciana Parish or any portion thereof and/or for the purpose of providing funds to pay for capital improvements of the public school system of West Feliciana Parish, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, title to which shall be in the public, and/or for the purpose of paying principal and interest on bonds issued by the school board, or for any one or more of said purposes, the West Feliciana Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent hereinafter sometimes called "additional sales tax" within the parish of West Feliciana, all as more particularly hereinafter set forth.
B. The additional sales tax so levied shall be imposed by an ordinance of the West Feliciana Parish School Board, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the general election laws of the State of Louisiana, and a majority of those voting in said election shall have voted in favor of the proposition to impose such additional sales tax. The proposition to levy said tax may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the additional sales tax is so voted, the board shall have complete authority to levy and collect the tax within said parish and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this section shall be borne by the West Feliciana Parish School Board and all reasonable and necessary costs and expenses of administering and collecting the additional sales tax shall be paid from the additional sales tax revenues.
C. Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including any other sales and use tax or taxes, and said additional sales tax shall be administered and collected by the board at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317; provided, however, that the West Feliciana Parish School Board shall have the right to contract with any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with any sales and use tax of such other agency.
D. The proceeds of the tax herein authorized shall be used to supplement other revenues available to the school board for the purpose of maintaining and operating the public elementary and secondary schools of West Feliciana Parish, and/or for the purpose of providing funds to pay for capital improvements of the public school system of West Feliciana Parish hereinabove defined, including the payment of principal and interest on bonds issued by the school board, or for any one or more of said purposes, and the ordinance imposing said additional tax and any amendments thereto shall state the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes. Subject to the approval at an election as hereinbefore required, the West Feliciana Parish School Board is hereby authorized to fund into bonds not to exceed seventy-five percent of the estimated avails or proceeds of said additional sales tax hereinafter sometimes referred to as "sales tax revenues" in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the sales tax revenues may be expended, all in the manner herein provided, at such times as it deems appropriate.
E. The West Feliciana Parish School Board shall by resolution fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, said rate not to exceed the rate prescribed by the Louisiana Civil Code for conventional obligations. The bonds shall be issued in the name of the parish school board of the parish of West Feliciana, State of Louisiana, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed twenty-five years from the date thereof. No bonds issued hereunder shall be sold for less than par. All bonds shall be signed by the president and the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although, before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of sales tax revenues estimated by the board to be received by it in the calendar year in which the bonds are issued.
F. Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form but may be made registrable as to principal only if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums as the board may determine.
G. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
H. The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
I. When any bonds shall have been issued hereunder, neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon, a contract right in the provisions of this section.
J. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this section.
K. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the board may think proper, where not inconsistent with the provisions of this section, and when any bonds payable from the tax revenues shall have been issued, this section, the ordinance of the board imposing the additional sales tax and pursuant to which the tax is being levied, collected and allocated, and the obligation of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and this section, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.
L. All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published in the official journal of the board and in a financial paper published in the city of New York or the city of New Orleans, with said advertisement to be published at least once a week for three weeks, with the first publication being at least twenty-one days prior to the date fixed for reception of bids. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.
M. The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see the application thereof.
N. Before bonds are issued hereunder, the board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the board and to import that there is legal authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and the imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
O. After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in the parish of West Feliciana, Louisiana. Registered this _____ day of _________, 20___.
_______________________________
Secretary of State"
All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the state of Louisiana in any case where deposit of security is required.
P. The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
Q. Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Negotiable Instruments Law of the state of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
R. The ordinance imposing the additional sales tax, the resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall each be recorded in the mortgage records of the parish of West Feliciana and shall each be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said ordinance or resolution, respectively, any person in interest may contest the legality of the tax or the legality of the bonds so issued, for any cause, after which thirty day period no one shall have any cause or right of action to contest the legality, formality or regularity of the respective proceedings imposing the tax or authorizing the bonds for any cause whatsoever. If the question of the validity of any proceedings authorizing the tax or issuing the bonds, as provided under the provisions of this Section is not raised within the said thirty days from the publication thereof, the authority to levy the tax and the authority to issue the bonds, the regularity thereof, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.
S. Nothing contained in this Section, and particularly no provision of Subsection D hereof, shall be construed to affect the purposes for which the proceeds of any sales tax authorized by other provisions of Louisiana law shall be used, and in all such cases the disposition of the proceeds of sales taxes otherwise authorized shall be made in accordance with the authorization for such tax.
T. Funds raised pursuant to the provisions of this Section shall not be considered by the state board of education or the state department of education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the state board of education and the state department of education.
*Added by Acts 1974, No. 14, §1; Redesignated from R.S. 33:2737.8 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.91** Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions {#sec-47-338.91 omnilex-key=us-la-statutes--rs-title-47--47:338.91}
A. There is hereby created the Lutcher-Gramercy General Improvement District, hereinafter called the "district," which shall be a body politic and corporate and political subdivision of the state of Louisiana, composed of all the territory contained in the municipalities of Lutcher and Gramercy.
B. The district shall be governed by a board of commissioners, hereinafter called the "board," which shall be composed of the members of the governing authorities of the towns of Lutcher and Gramercy. The board shall select from its members a president, vice president, and a secretary-treasurer, upon any of whom process may be served. The board shall adopt such rules and regulations as may be necessary for its own government and may hire such employees as may be necessary. A majority of the members of each of the governing authorities of the respective municipalities shall constitute a quorum for the transaction of business. Voting by proxy shall not be permitted. The board shall keep a record of all of its proceedings and such minutes shall be published promptly in the official journal of the parish within which the district is located. The board shall hold regular and special meetings upon such call, after such notice, at such places within the district as the board may prescribe.
C. In order to provide funds for district purposes, the district is hereby authorized to levy and collect a sales and use tax not to exceed two percent (2%). The sales taxes so levied shall only become effective upon a favorable vote of a majority of the electors comprising the district voting in an election to be called by resolution of the district board and to be called and held in the manner set forth in Part II of Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950. In every instance the resolution calling the election and the proposition to be submitted to the electors shall contain the rate, purpose and duration of the proposed tax. For purposes of such election the board of commissioners shall establish the location of the voting precinct within the district. Said voting precinct shall not exceed one in number.
D. The taxes so authorized shall be imposed by ordinance adopted by the respective governing authorities of the municipalities of Lutcher and Gramercy acting for the district, and shall be levied upon the sale at retail, the use, the lease or rental, the distribution, the consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the respective municipalities, as provided in Chapter 2 of this Subtitle.
E. The proceeds of the tax herein authorized shall be used for the purposes set forth in the ordinances levying the same which shall be the same purpose required to be set forth in the resolution calling the election and the proposition to be approved at the election to authorize the tax.
F. The district may contract with the St. James Parish School Board for the collection of said sales and use taxes under terms and conditions it may deem appropriate.
*Added by Acts 1976, No. 62, §1; Redesignated from R.S. 33:2737.9 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.92** Northeast Louisiana Sales Tax District; creation and composition; board of commissioners {#sec-47-338.92 omnilex-key=us-la-statutes--rs-title-47--47:338.92}
A. There is hereby created the Northeast Louisiana Sales Tax District, hereinafter simply called the "district," which shall be a body politic and corporate and a political subdivision of the state of Louisiana, composed of all the territory contained in the parishes of Caldwell, Catahoula, Concordia, East Carroll, Franklin, Jackson, Lincoln, Madison, Morehouse, Ouachita, Richland, Tensas, Union and West Carroll.
B. The District shall be governed by a board of commissioners, hereinafter simply called the "board," which shall be composed, ex-officio, of the presidents of each of the parish school boards within the district and the president of the Monroe City School Board. The domicile of the board and the district shall be at the office of the Monroe City School Board in the city of Monroe, State of Louisiana. The members of the board shall meet at its domicile at seven o'clock on the evening of the second Monday of January, 1967 and at that meeting it shall elect from its membership a president, vice-president, and such other officers as it may consider appropriate. The secretary and the treasurer of the board (which offices may be combined) may be selected by the board from among its membership or may be otherwise selected by the board. The board shall adopt such rules and regulations as may be necessary for its own government and may hire such other employees as may be necessary. A majority of the board shall constitute a quorum for the transaction of business. Voting by proxy shall not be permitted. The board shall keep a record of all of its proceedings and it shall designate one of the newspapers published within the district as its official journal, in which the minutes of such proceedings shall be published promptly after each meeting. The board shall hold regular and special meetings upon such call, after such notice, at such times and at such places within or without the district as the board may prescribe.
*Acts 1966, Ex.Sess., No. 22, §1; Redesignated from R.S. 33:2737.11 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.93** Sales and use tax; authorization to levy and collect {#sec-47-338.93 omnilex-key=us-la-statutes--rs-title-47--47:338.93}
A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools in the district and/or for the operation of the public elementary and secondary schools in the district, including, but not limited to, the payment of salaries of other personnel employed in said schools in addition to teachers, and/or for any lawful corporate purpose of the district or any other political subdivision entitled to receive any portion of the sales and use tax herein authorized, the district is hereby authorized to levy and collect within the district a sales and use tax in an amount not to exceed one per cent.
B. The sales and use tax so levied shall be imposed by an ordinance of the board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the district, all as presently defined in R.S. 47:301 through 317; provided, that the ordinance imposing said tax shall be adopted by the board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called by the board and conducted, insofar as practicable, in accordance with the general election laws of the State of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax; provided, further, that no election shall be held in the district until a two-thirds majority of the fifteen school boards in the district (including all parish school boards and the Monroe City School Board) shall have adopted resolutions requesting the board to call said election and impose said tax. The resolution calling said election and the ordinance imposing said tax shall each be adopted by a majority vote of the board. The expenses of conducting the election shall be borne by the fifteen school boards whose presidents comprise the membership of the board, in the proportion that the average daily membership in the school system of each such board bears to the average daily membership throughout the district, as of the third reporting period preceding the date of the election. The election shall be held not later than the 15th day of May, 1968.
C. The board shall give notice of such election by publication of a notice of election in a newspaper published in each parish within the district in the manner provided by R.S. 39:503. The election shall be held in each parish at the voting precincts established in accordance with the general election law. It shall not be necessary to incorporate in the notice of election a list of the polling places within the district, but it shall be sufficient if there is published in each parish (concurrently with the publication of the aforesaid notice of election and in the same manner provided therefor) a list of such polling places within that particular parish.
D. The tax hereby authorized to be levied shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317, insofar as practicable. The Department of Revenue, state of Louisiana, shall collect the tax levied under the authority of R.S. 47:338.92 through 338.96. After deducting from the proceeds of said tax collections the actual cost of collecting said tax and after reimbursing the respective school boards the cost of holding the election to authorize the tax, the collector of revenue shall certify monthly to the treasurer of the district the amounts collected in each parish within the district and the amounts withheld by him to cover the costs of collection, and he shall remit monthly the net proceeds of said tax to the state treasurer. The state treasurer shall deposit such proceeds in a special fund to be known as the Northeast Louisiana Sales Tax Fund, which fund is hereby created and established. Said proceeds shall be distributed monthly by the state treasurer in the manner hereinafter provided and used for the purposes hereinafter set forth.
*Acts 1966, Ex.Sess., No. 22, §2; Redesignated from R.S. 33:2737.12 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.94** Allocation and distribution of proceeds {#sec-47-338.94 omnilex-key=us-la-statutes--rs-title-47--47:338.94}
The net proceeds, after collection expenses, derived from the levy of said sales tax shall be allocated monthly by the district, through the state treasurer, and distributed as follows:
A. Sixty per cent of the net tax proceeds to the district, to be divided among the fifteen school boards thereof in the proportion that the average daily membership of the school system of each school board bears to the average daily membership throughout the district, computed as of the third reporting period preceding the distribution, said funds to be used for the payment of salaries of teachers and other personnel employed by the school boards and for any other lawful corporate purpose.
B. Thereafter the remaining forty per cent (40%) of the net tax proceeds shall be distributed to and be used within (by) the respective parishes in the district in the following manner:
1. Seventy-five per cent (75%) thereof shall be allocated to the parish within the district within which there are two school boards as follows:
(a) Fifteen per cent (15%) thereof to the two school boards, to be divided between them on a pro rata basis according to average daily membership;
(b) Sixty per cent (60%) thereof shall be allocated as follows:
(1) Eighteen per cent (18%) to the Ouachita Parish Police Jury;
(2) Eighteen per cent (18%) to the governing authority of the city of West Monroe;
(3) One per cent (1%) to the governing authority of the town of Sterlington;
(4) Sixty-three per cent (63%) to the governing authority of the city of Monroe.
2. The remaining twenty-five per cent (25%) thereof shall be allocated to the remaining parishes in the district on the basis of the ratio of each parish's sales tax collections to the total sales tax collections of the district, to be used by the respective recipients for any lawful corporate purpose thereof as follows:
(a) In any parish where there is only one school board and where the parish population exceeds 33,000 persons according to the 1960 United States Census, one third of the total amount allocated thereto to the school board, one third to the governing authority of the parish and one third to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last completed United States Census or a joint census of all incorporated municipalities taken by said municipalities;
(b) In any parish where there is only one school board and where the parish population is less than 33,000 persons according to the 1960 United States Census, forty per cent of the total amount allocated thereto to the governing authority of the parish; twenty per cent thereof to the school board and forty per cent to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last completed United States Census or a joint census of all incorporated municipalities taken by said municipalities.
*Acts 1966, Ex.Sess., No. 22, §3; Redesignated from R.S. 33:2737.13 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.95** General powers of board; liberal construction {#sec-47-338.95 omnilex-key=us-la-statutes--rs-title-47--47:338.95}
In addition to the powers and authority herein specifically granted, the board is hereby granted and shall have and exercise all powers necessary or convenient for the carrying out of its objects and purposes, and to this end R.S. 47:338.92 through 338.96 shall be liberally construed.
*Acts 1966, Ex.Sess., No. 22, §4; Redesignated from R.S. 33:2737.14 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.96** Prior levies unaffected {#sec-47-338.96 omnilex-key=us-la-statutes--rs-title-47--47:338.96}
Nothing contained in R.S. 47:338.92 through 338.96 shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to January 1, 1967 shall be used, and in all such cases the disposition of the proceeds of sales taxes heretofore authorized or levied within the district shall be made in accordance with the authorization under which such tax was levied and is being collected.
*Acts 1966, Ex.Sess., No. 22, §5; Redesignated from R.S. 33:2737.15 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.97** Sabine Parish governing authority; authority to levy sales tax; use of proceeds {#sec-47-338.97 omnilex-key=us-la-statutes--rs-title-47--47:338.97}
A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Sabine Parish and/or for the operation of the public elementary and secondary schools of said parish, and in order to provide additional funds for the operation of the governmental affairs of the parish of Sabine, and the municipalities therein, the governing authority of the parish is hereby authorized to levy and collect a sales and use tax of not in excess of one per cent within Sabine Parish.
B. The sales tax so levied shall be imposed by ordinance of the Sabine Parish governing authority and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the Sabine Parish governing authority only after the question of the imposition of said tax shall have been submitted to the qualified electors of the parish at a special election conducted in accordance with the general election laws of the State of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance. All costs of conducting the election required by this section shall be borne by the parish governing authority.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D.(1) The proceeds derived from the levy of the tax herein authorized by the Sabine Parish governing authority shall be used for the following purposes and shall be allocated as follows:
(a) One-third to the Sabine Parish Police Jury.
(b) One-third to the Sabine Parish School Board.
(c) One-third to the governing authorities of the incorporated municipalities in the parish on the basis of the ratio of the population of each incorporated municipality to the total population of all of the incorporated municipalities within the parish according to the last United States census.
(2) The ordinance imposing said tax and any amendments thereto, as well as the call for the election conducted to determine the approval of said ordinance, shall state such purposes.
E. The funds derived from the tax and allocated to the Sabine Parish School Board pursuant to the provisions of this section shall not be considered by the state board of education or the state department of education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the state board of education and the state department of education.
*Added by Acts 1968, No. 40, §1; Redesignated from R.S. 33:2737.21 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.98** St. Bernard parish; additional sales and use tax {#sec-47-338.98 omnilex-key=us-la-statutes--rs-title-47--47:338.98}
In addition to the sales and use tax of one-half of one per cent which the parish of St. Bernard is now authorized to collect (hereinafter sometimes called "existing sales tax") said parish is hereby authorized to levy and collect an additional sales and use tax of one per cent (hereinafter sometimes called "additional sales tax") within such parish for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, as hereinafter set forth.
*Acts 1968, No. 83, §1; Redesignated from R.S. 33:2737.31 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.99** Imposition by ordinance; election {#sec-47-338.99 omnilex-key=us-la-statutes--rs-title-47--47:338.99}
The additional sales tax so levied shall be imposed by an ordinance of the governing authority of said parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by said governing authority only after the proposition to authorize the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the State of Louisiana, and the majority of those voting in said election shall have voted in favor of the proposition. In addition, the said proposition may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereinafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is so voted, the governing authority shall have complete authority to levy and collect the tax within such parish and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All reasonable and necessary costs and expenses of administration and collection of the tax shall be paid from the additional sales tax revenues.
*Acts 1968, No. 83, §2; Redesignated from R.S. 33:2737.32 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.100** Tax as additional; collection {#sec-47-338.100 omnilex-key=us-la-statutes--rs-title-47--47:338.100}
Said additional sales tax shall be in addition to all other taxes authorized to be imposed in the parish by the said governing authority, including, but not by way of limitation, the sales tax which is presently being levied by authority of R.S. 47:338.85, and said additional sales tax shall be administered and collected by the governing authority in accordance with the provisions hereof in the manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317, insofar as practicable. The governing authority may, if it so desires, collect the said additional sales tax in conjunction with the one-half of one per cent sales and use tax which is presently being levied and collected in the parish by the said governing authority in accordance with the provisions of R.S. 47:338.85.
*Acts 1968, No. 83, §3; Redesignated from R.S. 33:2737.33 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.101** Purpose of tax; dedication of revenues {#sec-47-338.101 omnilex-key=us-la-statutes--rs-title-47--47:338.101}
The proposition submitted at the election and the ordinance imposing said tax and any amendments thereto shall specify that the tax shall be levied and used for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, and the revenues derived therefrom shall be dedicated and used solely for said purposes.
*Acts 1968, No. 83, §4; Redesignated from R.S. 33:2737.34 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.102** Bonds {#sec-47-338.102 omnilex-key=us-la-statutes--rs-title-47--47:338.102}
A. Subject to the approval at an election as hereinbefore required the parish, through its governing authority, is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of said one per cent sales and use tax (which proceeds or avails are hereinafter sometimes referred to as the "additional sales tax revenues"), in order to obtain funds for any purpose for which the additional sales tax may be authorized and levied. In addition to the right to fund into bonds seventy-five per cent of the estimated proceeds or avails of said additional sales tax, the parish, through its governing authority, is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of the combined revenues derived from the existing one-half of one per cent sales tax and said additional one per cent sales tax; provided, however, that the proposition to authorize the levy of the additional sales tax contains provisions authorizing the funding of the existing sales tax and the additional sales tax in the manner herein provided.
B. The said governing authority shall, by resolution, fix the form, denomination and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, within the maximum rate prescribed herein. The bonds shall be designated "Public Improvement Bonds", shall be issued in the name of the parish and shall be payable in such medium and at such place or places within or without the State as may be fixed by such resolution. No bonds issued hereunder shall run for a longer period than thirty years from the date thereof, or bear a greater rate of interest than six and one-half per centum per annum, or be sold for less than par. All bonds shall be signed by the president or other chief executive officer and by the secretary of the governing authority, under its official seal, and the coupons shall be signed by the facsimile signatures of such officers. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery the person or persons signing the bonds or coupons shall cease to hold office. The bonds shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and the maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five per cent of the amount of total sales tax revenues (derived from the existing sales tax and the additional sales tax) estimated by the governing authority to be received by it in the calendar year during which the bonds are issued.
C. Bonds issued hereunder shall not constitute an indebtedness or pledge of the general credit of the governing authority or the parish within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registerable as to principal if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the parish at such premium or premiums not greater than five per centum of the principal amount of the bonds as the governing authority may determine.
D. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the revenues of the existing sales tax and/or the additional sales tax as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons thereto attached, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the governing authority and to enforce the provisions of the ordinances imposing the taxes, and the resolution and proceedings authorizing the issuance of such bonds.
E. The governing authority may in any resolution authorizing such bonds provide for the respective priorities of separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith under such conditions as may be specified in such resolution. In the absence of any such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing authority may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of the delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
F. When any bonds shall have been issued hereunder neither the legislature, nor the governing authority nor any other authority may discontinue or decrease or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales tax revenues to be received by the parish from the existing sales tax and/or the additional sales tax, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this paragraph and R.S. 47:338.98 through 338.103.
G. Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues from the existing sales tax and/or the additional sales tax, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing authority to insure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.98 through 338.103.
H. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to insure the enforcement, collection and proper application of the sales tax revenues derived from the existing sales tax and/or the additional sales tax as the governing authority may think proper, where not inconsistent with the provisions of R.S. 47:338.98 through 338.103, and when any bonds payable from the revenues derived from the existing sales tax and/or the additional sales tax shall have been issued, R.S. 47:338.98 through 338.103, the ordinances of the governing authority imposing the sales taxes and pursuant to which the taxes are being levied, collected, and allocated, and the obligation of the governing authority to continue to levy, collect and allocate the taxes and to apply the revenues derived therefrom in accordance with the provisions of said ordinances and R.S. 47:338.98 through 338.103, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.
I. All bonds issued hereunder shall be sold at public sale after advertisement in the manner provided by R.S. 39:570. The proceeds derived from the sale of the bonds shall be used exclusively by the governing authority for the purpose or purposes for which the bonds are authorized to be issued, but the purchasers of the bonds shall not be obligated to see to the application thereof.
J. Before any bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the governing authority and to import that there is legal authority for issuing the bonds and imposing the sales taxes; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the parish does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that all required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the governing authority nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or sales taxes in any court or in any action or proceeding.
K. After the time within which the validation of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the said sales tax revenues, the bonds shall be registered with the Secretary of State without charge and shall have endorsed thereon the words:
"Incontestable. Secured by pledge and dedication of proceeds of sales taxes levied by the Parish of _______________, State of Louisiana. Registered this _____ day of ______________, 20___.
__________________________
Secretary of State"
L. All bonds issued under the provisions of R.S. 47:338.98 through 338.103 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.
M. The provisions of R.S. 47:338.98 through 338.103 shall be construed as cumulative and additional authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.98 through 338.103 shall not be affected or limited by any other provision of any statute of the state and no provision, notice, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the sales taxes, and issuance of bonds payable therefrom, except as in R.S. 47:338.98 through 338.103 otherwise specifically provided.
N. Bonds issued hereunder shall have all the qualities of negotiable paper and shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
O. The resolution authorizing the issuance of bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish, and shall be published in one issue of the official journal of the Parish. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the sales taxes, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the sales taxes, or bond authorization for any cause whatsoever. If the question of the validity of any proceedings, taxes, or bond authorization provided for under the provisions of R.S. 47:338.98 through 338.103 is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the sales taxes pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, no contest, action or proceeding to question the validity or legality of the resolution or proceedings so adopted, shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which the resolution was adopted or proceedings had.
*Acts 1968, No. 83, §5; Redesignated from R.S. 33:2737.35 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.103** Proceedings validated {#sec-47-338.103 omnilex-key=us-la-statutes--rs-title-47--47:338.103}
The proceedings pursuant to which the existing one-half of one per cent (1/2%) sales tax is now being collected by the governing authority of the Parish of St. Bernard are hereby validated, ratified and confirmed.
*Acts 1968, No. 83, §6; Redesignated from R.S. 33:2737.36 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.104** Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation {#sec-47-338.104 omnilex-key=us-la-statutes--rs-title-47--47:338.104}
A. The Ascension Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within all of the parish of Ascension, except that portion located within the territorial boundaries of the municipalities of Donaldsonville and Gonzales, as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the governing authority of Ascension Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing authority only after the question of the imposition of the tax shall have been submitted to the qualified electors of all of the parish of Ascension except those qualified electors within the municipalities of Donaldsonville and Gonzales at an election to be conducted in accordance with the general election laws of the state of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D.(1) Except as may be otherwise provided in the ordinance imposing the tax in accordance with the further provisions hereof, the proceeds from said tax shall be deposited to the General Fund of the parish of Ascension to be used for operating expenses and capital outlay and the revenues derived therefrom shall be dedicated and used solely for said purposes.
(2) The police jury of Ascension Parish shall allocate and remit from the general fund of said parish to the town of Sorrento a sum equal to that portion of the total proceeds of said tax which is collected within the corporate limits of that town, less reasonable costs of collecting the tax within the corporate limits of said town.
E. The tax levied by authority of this Section shall be for a duration set forth in the proposition to be approved by the electors which shall not exceed ten years.
F. In order to obtain ready funds for the purposes for which the tax proceeds may be used and subject to the approval of a majority of the qualified electors in the manner provided in Subsection B of this Section, negotiable bonds or certificates of indebtedness may be issued, payable solely from an irrevocable pledge and dedication of all or a portion of the proceeds of the tax, subject to the prior payment of the costs and expenses of administration and collection of the tax. The proposition for the issuance of bonds or certificates of indebtedness may be submitted to the electors at the same election as the proposition to levy and collect the tax or at a separate election, but in all events, all elections required by this Section shall be conducted in accordance with the provisions of R.S. 39:501 through 514.
G. Repealed by Acts 1976, No. 464, §2.
*Added by Acts 1968, Ex.Sess., No. 36, §1. Amended by Acts 1969, No. 90, §1; Acts 1976, No. 464, §1; Redesignated from R.S. 33:2737.42 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.105** Jefferson Parish School Board; authority to levy additional sales tax {#sec-47-338.105 omnilex-key=us-la-statutes--rs-title-47--47:338.105}
A. In order to provide additional funds for the payment of salaries of teachers in the elementary and secondary schools of the parish and/or for the expenses of operating said schools and in addition to any other sales and use tax which the Jefferson Parish School Board is now or may hereafter be authorized to collect, the Jefferson Parish School Board is hereby authorized to levy and collect a sales and use tax of not in excess of one-half of one percent within the parish of Jefferson for a period of not to exceed three years.
B. The sales tax so levied shall be imposed by resolution of the Jefferson Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Jefferson Parish School Board only after the question of the imposition or levy of such tax shall have been submitted to the qualified electors of the parish at an election conducted in accordance with the general election laws of the State of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution. All costs of conducting the election required by this section shall be borne by the Jefferson Parish School Board.
C. The taxes herein authorized shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D. The proceeds of the tax herein shall be used by the Jefferson Parish School Board exclusively to supplement other revenues available to the school board for the payment of salaries of teachers in the elementary and secondary schools of the parish and/or for the expenses of operating said schools, and the resolution imposing said tax and any amendments thereto shall state such purpose. None of the proceeds of this tax shall be used for capital improvements.
E. The proceeds of the tax herein authorized by the school board shall be used for the purposes set forth in the resolution levying same and shall be stated in the call for the election conducted to determine the approval of said ordinance in the parish.
F. The tax levied by authority of this Section shall expire not later than three years from the date on which the imposition of the tax becomes effective.
G. No part of the funds raised by the school board pursuant to the provisions of this Section shall be considered by the state board of education or the state department of education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the state board of education and the state department of education.
H. The proceeds of this tax shall not be funded into negotiable bonds or certificates of indebtedness.
*Added by Acts 1970, No. 98, §1; Redesignated from R.S. 33:2737.43 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.106** Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds {#sec-47-338.106 omnilex-key=us-la-statutes--rs-title-47--47:338.106}
A. The Livingston Parish School Board is hereby authorized to levy and collect a sales tax of one percent within the parish of Livingston as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the Livingston Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D. The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.
*Added by Acts 1973, No. 172, §1; Redesignated from R.S. 33:2737.44 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.107** Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds {#sec-47-338.107 omnilex-key=us-la-statutes--rs-title-47--47:338.107}
A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Orleans Parish or for the purpose of maintaining and operating the public elementary and secondary schools of Orleans Parish or for the purpose of providing funds to pay for capital improvements of the public school system of Orleans Parish, or any combination of the above, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities and acquiring the necessary equipment and furnishings therefor, or for any one or more of said purposes, the Orleans Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Orleans, as hereinafter set forth.
B. The sales and use tax so levied shall be imposed by an ordinance or resolution of the Orleans Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of Orleans, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Orleans at an election conducted in accordance with the general election laws of the state of Louisiana on the same date as the election provided for in R.S. 47:338.108, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. In addition, the proposition to be submitted to the qualified electors may also include provisions authorizing the funding of the additional sales tax into bonds, subject to the limitations hereinafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is so voted, the board shall have complete authority to levy and to provide for the collection of the tax within the parish of Orleans and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the Orleans Parish School Board.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth in R.S. 47:301 through 318, or in such other manner as may be set forth by the Orleans Parish School Board in the ordinance or resolution imposing said tax. However, the Orleans Parish School Board shall have the right to contract with the city of New Orleans, the State Department of Revenue, or any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with the sales and use tax of such other agency.
D. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the Orleans Parish School Board for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Orleans Parish or for the expenses of maintaining and operating the public elementary and secondary schools of Orleans Parish or for the purpose of providing funds to pay for capital improvements of the public school system of Orleans Parish, or any combination of the above, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities and acquiring the necessary equipment and furnishings therefor, or for the payment of principal and interest on any bonds issued pursuant to the authority contained herein, or both, or for any one or more of said purposes.
E. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to January 1, 1980, shall be used, and the disposition of the proceeds of sales taxes heretofore authorized or levied by the Orleans Parish School Board shall be made in accordance with the authorization under which such tax was levied and is being collected.
F. The funds raised by the Orleans Parish School Board pursuant to the provisions of this Section shall not be considered by the State Board of Elementary and Secondary Education or by the state Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Elementary and Secondary Education and the state Department of Education.
G. Subject to the approval at an election as hereinbefore required the Orleans Parish School Board is hereby authorized to fund into bonds the estimated proceeds or avails of said one-half of one percent sales and use tax, which proceeds or avails are hereinafter sometimes referred to as the "additional sales tax revenues," in order to obtain funds for the purposes of paying all or any part of the cost of any capital improvements, including the acquisition of lands and building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, the cost of maintaining and repairing the same, and acquiring the necessary equipment and furnishings therefor. The bonds authorized to be funded herein shall contain the following provisions, terms and conditions, and shall be in the form hereinafter set forth:
(1) The Orleans Parish School Board, hereinafter sometimes referred to as the "board", shall, by resolution, fix the form, denomination and terms of the bonds and the rate or rates of interest, payable annually or semiannually. The bonds shall be designated "Orleans Parish Public School Sales and Use Tax Bonds," shall be issued in the name of the board, and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. The bonds shall be serial coupon bonds, shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and shall run for a period not to exceed forty years from the date thereof. No bonds issued hereunder shall be sold for less than par. All bonds shall be signed by the president and the secretary of the board, one of whose signatures may be a facsimile signature, under its official seal, impressed, printed, engraved, stamped or otherwise placed in facsimile therein, and the coupons shall be signed by the facsimile signatures of such officials. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of additional sales tax revenues estimated by the board to be received by it in the calendar year in which the bonds are issued, except that if bonds are issued in the calendar year in which the additional sales and use tax is being levied for the first time, the amount estimated by the board to be received by it shall be for the first full calendar year following the calendar year in which the bonds are issued.
(2) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the additional sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the board within the meaning of any constitutional or statutory provisions relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. Such bonds shall be in coupon form but may be made registrable as to principal only or as to both principal and interest if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at par or at such premium or premiums as the board may determine.
(3) Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the additional sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
(4) The board may, in any resolution authorizing such bonds, provide for the respective priorities of its separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same additional sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the additional sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
(5) When any bonds shall have been issued hereunder, neither the legislature, the board, nor any other authority may discontinue or decrease the tax, or permit to be discontinued or decreased the tax, in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the additional sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon, a contract right in the provisions of this Section.
(6) Any resolution may contain such covenants with the future holder or holders of the bonds as to the additional sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this Section.
(7) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the additional sales tax revenues as the board may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance or resolution of the board imposing the additional sales tax and pursuant to which the tax is being levied, collected and allocated, and the obligations of the board to continue to levy, collect and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance or resolution and this Section, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.
(8) All bonds issued hereunder shall be advertised for sale on sealed bids, and the notice calling for bids must be published at least two times before the date scheduled for the receipt of bids for the securities in a newspaper of general circulation published in the parish of Orleans and in a financial journal or newspaper containing a section devoted to municipal bonds news published in the city of New York, New York. The first publication must be at least fourteen days prior to the date scheduled for the receipt of bids for the securities, and the second publication must be at least five clear calendar days subsequent to the first publication and at least seven clear calendar days in advance of the date scheduled for the receipt of bids for the securities. The board may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the board at private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.
(9) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see the application thereof.
(10) Before bonds are issued hereunder, the board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
Such recital shall be deemed to be an authorized declaration of the board and to import that there is legal authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and the imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
(11) After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:
"Incontestable. Secured by a pledge and dedication of an additional sales and use tax in the parish of Orleans, Louisiana. Registered this _____ day of __________, 20___.
____________________________
Secretary of State"
All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the state of Louisiana in any case where deposit of security is required.
(12) The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
(13) Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the Commercial Laws--Commercial Paper of the state of Louisiana, L.S.A.-R.S. 10:3-101, et seq. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
(14) The ordinance or resolution imposing the additional sales tax, the resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall each be recorded in the mortgage records of the parish of Orleans and shall each be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said ordinance or resolution, respectively, any person in interest may contest the legality of the tax or the legality of the bonds so issued, for any cause, after which thirty day period no one shall have any cause or right of action to contest the legality, formality or regularity of the respective proceedings imposing the tax or authorizing the bonds for any cause whatsoever. If the question of the validity of any proceedings authorizing the tax or issuing the bonds, as provided under the provisions of this Section, is not raised within the said thirty days from the publication thereof, the authority to levy the tax and the authority to issue the bonds, the regularity thereof, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.
*Added by Acts 1980, No. 409, §1, eff. July 18, 1980; Redesignated from R.S. 33:2737.45 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.108** City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds {#sec-47-338.108 omnilex-key=us-la-statutes--rs-title-47--47:338.108}
A. In order to provide additional funds for the operation of the governmental affairs of the city of New Orleans, the governing authority of the city of New Orleans is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Orleans, as hereinafter set forth.
B. The sales and use tax so levied shall be imposed by an ordinance or resolution of the council of the city of New Orleans and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of Orleans, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the council only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Orleans at an election conducted in accordance with the general election laws of the state of Louisiana on the same date as the election provided for in R.S. 47:338.107, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is voted, the council shall have complete authority to levy and to provide for the collection of the tax within the parish of Orleans and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the city of New Orleans.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth by the council of the city of New Orleans in the ordinance or resolution imposing said tax. The city of New Orleans shall have the right to contract with the state Department of Revenue, or any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with the sales and use tax of such other agency.
D. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the city of New Orleans for the payment of general operating expenses.
*Added by Acts 1980, No. 409, §1, eff. July 18, 1980; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2737.46 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.109** Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds {#sec-47-338.109 omnilex-key=us-la-statutes--rs-title-47--47:338.109}
A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Assumption Parish, and for the operation and maintenance of schools in Assumption Parish, the Assumption Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent, in addition to the actual sales and use tax in effect on January 1, 1981, within the parish of Assumption, including the municipalities therein, as hereinafter set forth.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax, insofar as it applies within the municipality of Napoleonville, shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana, by an additional one percent.
C. The sales and use tax so levied shall be imposed by an ordinance or resolution of the Assumption Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of Assumption, including the municipalities therein, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Assumption at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is so voted, the board shall have complete authority to levy and to provide for the collection of the tax within the parish of Assumption, including the municipalities therein, and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the Assumption Parish School Board.
D. This tax shall be in addition to all other taxes, including any municipal sales taxes, and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth in R.S. 47:301 through 318, or in such other manner as may be set forth by the Assumption Parish School Board in the ordinance or resolution imposing said tax. However, the Assumption Parish School Board shall have the right to contract with the State Department of Revenue, or any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with the sales and use tax of such other agency.
E. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the Assumption Parish School Board for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Assumption Parish, and for the operation and maintenance of schools in Assumption Parish.
F. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to the effective date of this Section shall be used, and the disposition of the proceeds of sales taxes heretofore authorized or levied by the Assumption Parish School Board shall be made in accordance with the authorization under which such tax was levied and is being collected.
G. The funds raised by the Assumption Parish School Board pursuant to the provisions of this Section shall not be considered by the State Board of Elementary and Secondary Education or by the state Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Elementary and Secondary Education and the state Department of Education.
*Added by Acts 1981, No. 523, §1, eff. July 19, 1981; Redesignated from R.S. 33:2737.47 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.110** Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.110 omnilex-key=us-la-statutes--rs-title-47--47:338.110}
A. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public elementary and secondary schools, or for the capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution, which tax shall not exceed one percent.
B. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Added by Acts 1982, No. 344, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.110.1** Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized {#sec-47-338.110.1 omnilex-key=us-la-statutes--rs-title-47--47:338.110.1}
A. The school board of Tangipahoa Parish is hereby authorized to create within said parish a sales and use tax district to be designated as the Ward Seven Sales and Use Tax District of Tangipahoa Parish. The district shall be composed of the entirety of Ward Seven of Tangipahoa Parish.
B. The sales and use tax district shall be created by resolution of the school board of Tangipahoa Parish. The governing authority thereof shall be the Tangipahoa Parish School Board.
C. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public and elementary secondary schools, or for capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution, which tax shall not exceed one percent. Provided further that this tax shall be levied within the Ward Seven Sales and Use Tax District and the funds derived therefrom shall be used solely for that portion or part of the Tangipahoa Parish school system located within said district.
D. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa Parish School Board only after the question of the imposition shall have been submitted to the qualified electors of the district at an election to be conducted in accordance with the general election laws of the state, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
E. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Added by Acts 1982, No. 866, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.111** Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.111 omnilex-key=us-la-statutes--rs-title-47--47:338.111}
A. The Pointe Coupee Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution.
B. The proceeds of the tax herein authorized shall be used to provide additional funds for the payment of salaries of teachers and other school employees and for the cost of giving additional support to the operation and maintenance of the school system, including the funding of a portion of the avails of the said tax into bonds in the manner provided by Subpart F, Part III, Chapter 4 of Title 39 of the Louisiana Revised Statutes, for the financing of necessary and essential school buildings and other related school improvements.
C. The sales and use tax so levied shall be imposed by resolution of the Pointe Coupee Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Pointe Coupee Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1984, No. 151, §1; Redesignated from R.S. 33:2737.49 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.112** Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.112 omnilex-key=us-la-statutes--rs-title-47--47:338.112}
A. The Morehouse Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Morehouse under the provisions of Article VI, Section 29(B) of the Louisiana Constitution.
B. The proceeds of the tax herein authorized shall be used to provide additional funds for the payment of salaries of teachers and other school employees and for the cost of giving additional support to the operation and maintenance of the school system, including the funding of a portion of the avails of the said tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II of Title 39 of the Louisiana Revised Statutes, for the financing of necessary and essential school buildings and other related school improvements.
C. The sales and use tax so levied shall be imposed by resolution of the Morehouse Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Morehouse Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1990, No. 195, §1; Redesignated from R.S. 33:2737.50 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.113** City school boards; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.113 omnilex-key=us-la-statutes--rs-title-47--47:338.113}
A. Each city school board is hereby authorized to levy and collect an additional one-half percent sales and use tax within the city under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used to provide additional funds for the payment of salaries of teachers and other school employees and for the cost of giving additional support to the operation and maintenance of the school system, including the funding of a portion of the avails of the said tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II of Title 39 of the Louisiana Revised Statutes, for the financing of necessary and essential school buildings and other related school improvements.
C. The sales and use tax so levied shall be imposed by resolution of the city school board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the city, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the city school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the city at an election to be conducted in accordance with the general election laws of the state, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1990, No. 195, §1; Redesignated from R.S. 33:2737.51 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.114** Certain parish school boards; authority to levy additional sales and use tax {#sec-47-338.114 omnilex-key=us-la-statutes--rs-title-47--47:338.114}
A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect, for a period not exceeding three years from the date of the first levy thereof, an additional sales and use tax not to exceed one-half percent within their respective parishes.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the parish school board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. The ordinance imposing said tax shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election should have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1991, No. 28, §1, eff. June 19, 1991; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.52 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.115** Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.115 omnilex-key=us-la-statutes--rs-title-47--47:338.115}
A. The Assumption Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Assumption under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used to provide additional funds for the installation, maintenance, and operation of air conditioning systems in parish schools, including the payment of additional utility costs, and including the funding of a portion of the avails of the said tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II of Title 39 of the Louisiana Revised Statutes and to provide additional funds for the payment of salaries of teachers and other school employees to the extent funds are available.
C. The sales and use tax so levied shall be imposed by resolution of the Assumption Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. The resolution imposing said tax shall be adopted by the Assumption Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1991, No. 186, §1, eff. July 2, 1991; Redesignated from R.S. 33:2737.53 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.116** West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.116 omnilex-key=us-la-statutes--rs-title-47--47:338.116}
A. The West Feliciana Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of West Feliciana under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the West Feliciana Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided, that the resolution imposing the tax shall be adopted by the West Feliciana Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1992, No. 140, §1, eff. June 5, 1992; Redesignated from R.S. 33:2737.54 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.117** Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.117 omnilex-key=us-la-statutes--rs-title-47--47:338.117}
A. The Lincoln Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Lincoln under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the Lincoln Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided, that the resolution imposing the tax shall be adopted by the Lincoln Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1992, No. 930, §1, eff. July 9, 1992; Redesignated from R.S. 33:2737.55 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.118** Certain parish school boards, authority to levy additional sales and use tax {#sec-47-338.118 omnilex-key=us-la-statutes--rs-title-47--47:338.118}
A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect an additional sales and use tax not to exceed one-half percent within the parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the parish school board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in R.S. 47:301 through 317; however, the ordinance imposing said tax shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax. The tax authorized pursuant to the provisions of this Section shall be levied for a period not to exceed ten years.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1992, No. 997, §1, eff. July 9, 1992; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.56 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.119** St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.119 omnilex-key=us-la-statutes--rs-title-47--47:338.119}
A. The St. Helena Parish School Board is hereby authorized to levy and collect an additional two percent sales and use tax within the parish of St. Helena under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the St. Helena Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the St. Helena Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1992, No. 1006, §1, eff. July 13, 1992; Redesignated from R.S. 33:2737.57 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.120** St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.120 omnilex-key=us-la-statutes--rs-title-47--47:338.120}
A. The St. Tammany Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of St. Tammany under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for capital improvement purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the St. Tammany Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the St. Tammany Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1993, No. 839, §1; Redesignated from R.S. 33:2737.58 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.121** Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.121 omnilex-key=us-la-statutes--rs-title-47--47:338.121}
A. The Calcasieu Parish School Board is hereby authorized to levy an additional one-half of one percent sales and use tax within the parish of Calcasieu under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be dedicated exclusively for supplementing the salaries of teachers and other employees of the Calcasieu Parish School Board.
C. The sales and use tax so levied shall be imposed by resolution of the Calcasieu Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Calcasieu Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
Acts 1995, No. 2, §1, eff. May 15, 1995; Redesignated from R.S. 33:2737.59 pursuant to Acts 2011, No. 248, §4.
NOTE: See Acts 1995, No. 2, §2 relative to termination of authority to call election.
##### **§ 47:338.122** Ouachita Parish School Board; authority to levy additional sales and use tax {#sec-47-338.122 omnilex-key=us-la-statutes--rs-title-47--47:338.122}
A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Ouachita, excluding the city of Monroe.
B. In accordance with the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Paragraph 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the Ouachita Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Ouachita Parish, excluding the city of Monroe, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Ouachita Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of Ouachita Parish, excluding the city of Monroe, at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1995, No. 3, §1, eff. May 17, 1995; Redesignated from R.S. 33:2737.60 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.123** Webster Parish School Board; authority to levy additional sales and use tax {#sec-47-338.123 omnilex-key=us-la-statutes--rs-title-47--47:338.123}
A. The Webster Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Webster under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which tax shall be in addition to all other sales and use taxes which the school board is authorized to levy and collect, including without limitation the taxes authorized in R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the Webster Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish of Webster, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Webster Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Webster at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other sales and use taxes being collected by the school board and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1995, No. 4, §1, eff. May 18, 1995; Redesignated from R.S. 33:2737.61 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.124** Union Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.124 omnilex-key=us-la-statutes--rs-title-47--47:338.124}
A. Notwithstanding any other provision of law to the contrary, the Union Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Union under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the Union Parish School Board is authorized to levy and collect, including, without limitation, taxes authorized by R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the Union Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Union Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1995, No. 896, §1; Redesignated from R.S. 33:2737.62 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.125** Caldwell Parish School Board; authority to levy additional sales and use tax {#sec-47-338.125 omnilex-key=us-la-statutes--rs-title-47--47:338.125}
A. The Caldwell Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Caldwell under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which tax shall be in addition to all other sales and use taxes which the school board is authorized to levy and collect, including without limitation the taxes authorized in R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board.
C. The sales and use tax so levied shall be imposed by resolution of the Caldwell Parish School Board, and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish of Caldwell, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Caldwell Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Caldwell at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other sales and use taxes being collected by the school board and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1996, No. 3, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.63 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.126** St. Bernard Parish School Board; authority to levy additional sales and use tax {#sec-47-338.126 omnilex-key=us-la-statutes--rs-title-47--47:338.126}
A. The St. Bernard Parish School Board is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of St. Bernard.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by resolution of the parish school board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. The resolution imposing said tax shall be adopted by the St. Bernard Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1996, No. 4, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.64 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.127** Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.127 omnilex-key=us-la-statutes--rs-title-47--47:338.127}
A. The Franklin Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of Franklin pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the Franklin Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. The resolution imposing the tax shall be adopted by the Franklin Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1996, No. 14, §1, eff. June 26, 1996; Redesignated from R.S. 33:2737.65 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.128** Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board {#sec-47-338.128 omnilex-key=us-la-statutes--rs-title-47--47:338.128}
A. The Rapides Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any other limitation, including but not limited to the limit set by R.S. 47:338.54.
C.(1) The governing authority of the parish school district is authorized to create a special district or districts to utilize the additional tax authorized herein. Any special district or districts so created may contain all or any portion of territory contained within the boundaries of the parish.
(2) Any such district shall be created by ordinance of the school board which shall set forth therein the boundaries of the area or areas to be included in the district.
(3) The governing authority of any such district created by a school board shall be the school board, its domicile shall be the regular meeting place of said school board, and the officers of such school board shall be the officers of the district.
D. The sales and use tax so levied shall be imposed by ordinance of the parish school board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the parish or district, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish or district at an election conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
E. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
F. The proceeds of the tax herein authorized shall be used exclusively for supplementing the salaries of teachers and other employees of the parish school board and for related benefits.
*Acts 1996, No. 32, §1, eff. July 2, 1996; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.66 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.129** Ouachita Parish School Board; authority to levy additional sales and use tax {#sec-47-338.129 omnilex-key=us-la-statutes--rs-title-47--47:338.129}
A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within all or any portion of the parish, excluding the city of Monroe.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.
C. The Ouachita Parish School Board is authorized to create one or more school districts, or use any existing school districts, any or all of which shall have the authority to use the additional tax authorized in this Section. Any such district or districts may contain all or any portion of Ouachita Parish, excluding the city of Monroe. The Ouachita Parish School Board shall be the governing authority of any such school district.
D. The sales and use tax so levied shall be imposed by ordinance of the Ouachita Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption and the storage for use or consumption of tangible personal property, and on sales of services in Ouachita Parish or the school district or districts, excluding the city of Monroe, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Ouachita Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish or of the school district or districts, excluding the city of Monroe, at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.
E. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1997, No. 1408, §1, eff. July 15, 1997; Redesignated from R.S. 33:2737.67 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.130** Calcasieu Parish School Board; authority to levy additional sales and use tax {#sec-47-338.130 omnilex-key=us-la-statutes--rs-title-47--47:338.130}
A. The Calcasieu Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax authorized in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.
C. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the Calcasieu Parish School Board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax so levied shall be imposed by ordinance of the school board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption of tangible personal property, and on sales of services in Calcasieu Parish, all as defined in Chapter 2 of this Subtitle; provided that the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Calcasieu Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
E. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1997, No. 1408, §2, eff. July 15, 1997; Redesignated from R.S. 33:2737.68 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.131** Beauregard Parish School Board; authority to levy additional sales and use tax {#sec-47-338.131 omnilex-key=us-la-statutes--rs-title-47--47:338.131}
A. The Beauregard Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.
C. The sales and use tax so levied shall be imposed by ordinance of the Beauregard Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption and the storage for use or consumption of tangible personal property, and on sales of services, all as defined in Chapter 2 of this Subtitle, in Beauregard Parish. However, the ordinance imposing said tax shall be adopted by the Beauregard Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized by this Subsection shall be used exclusively for supplementing the salaries and related benefits of teachers and other employees of the school board.
*Acts 1997, No. 312, §1, eff. June 17, 1997; Redesignated from R.S. 33:2737.69 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.132** East Carroll Parish School Board; authority to levy additional sales and use tax {#sec-47-338.132 omnilex-key=us-la-statutes--rs-title-47--47:338.132}
A. The East Carroll Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish of East Carroll, as hereinafter set forth.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted herein shall not limit in any respect any prior taxing authority granted by any other provision of law.
C. The sales and use tax so levied shall be imposed by ordinance of the East Carroll Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in East Carroll Parish, all defined in R.S. 47:301 through 317. However, the ordinance imposing the tax shall be adopted by the East Carroll Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of East Carroll Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the manner as set forth in R.S. 47:301 through 317.
*Acts 1998, No. 34, §1, eff. June 24, 1998; Redesignated from R.S. 33:2737.70 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.133** Tensas Parish School Board; authority to levy and collect additional sales and use tax {#sec-47-338.133 omnilex-key=us-la-statutes--rs-title-47--47:338.133}
A. The Tensas Parish School Board may levy and collect an additional sales and use tax not in excess of one-half of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which such a school board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or to any other political subdivision by any other provision of law.
C. The proceeds of the tax may be used for any lawful purpose of the board including funding a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax shall be imposed by ordinance of the school board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1999, No. 196, §1, eff. June 9, 1999; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.71 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.134** Vermilion Parish School Board; authority to levy and collect additional sales and use tax {#sec-47-338.134 omnilex-key=us-la-statutes--rs-title-47--47:338.134}
A. The Vermilion Parish School Board may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the Vermilion Parish School Board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or to any other political subdivision by any other provision of law.
C. The proceeds of the tax shall be dedicated and may be used for the purposes of acquiring, constructing, improving, operating, and maintaining public school facilities of the Vermilion Parish School Board and for any lawful purposes of said school board as set forth in the proposition or propositions submitted at an election held in the parish in accordance with Subsection D. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax shall be imposed by ordinance of the Vermilion Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Vermilion Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of Vermilion Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1999, No. 293, §1, eff. June 11, 1999; Redesignated from R.S. 33:2737.72 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.135** Madison Parish School Board; authority to levy and collect additional sales and use tax {#sec-47-338.135 omnilex-key=us-la-statutes--rs-title-47--47:338.135}
A. The Madison Parish School Board may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which such a school board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or to any other political subdivision by any other provision of law.
C. The proceeds of the tax may be used for any lawful purpose of the board. The proposition authorizing the levy of the tax may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax shall be imposed by ordinance of the school board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1999, No. 728, §1, eff. July 1, 1999; Acts 2001, No. 727, §1, eff. June 25, 2001; Acts 2011, 1st Ex. Sess., No. 20, eff. June 12, 2011; Redesignated from R.S. 33:2737.73 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.136** Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington {#sec-47-338.136 omnilex-key=us-la-statutes--rs-title-47--47:338.136}
A. Notwithstanding any other provision of law to the contrary, the governing authorities of the parishes of Lincoln, St. John the Baptist, and Washington, may levy and collect an additional one percent sales and use tax within their respective parishes under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor the combined rate limitation established by R.S. 47:338.54.
B. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted on or before July 31, 2000, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
C. The ordinance imposing any tax hereunder may also specify that the net avails or proceeds of the tax may be allocated among the governing authorities of the parish and any municipalities located wholly within the parish, in accordance with a formula or method of allocation set forth in the question or proposition approved by the voters. The question or proposition approved at such election shall constitute a full and complete dedication of the net avails or proceeds of the tax and its provisions shall control the allocation and expenditure of the proceeds of the tax.
D. The proceeds of the tax authorized in this Section shall be used by each recipient for such purposes as may be specified in the question or proposition approved by the voters, including the funding of a portion of the avails of the tax into bonds of any such recipient in the manner provided by Subpart F, Part III, Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950.
E. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1999, No. 809, §1, eff. July 2, 1999; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.74 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.137** West Carroll Parish School Board; authority to levy and collect additional sales and use tax {#sec-47-338.137 omnilex-key=us-la-statutes--rs-title-47--47:338.137}
A. The West Carroll Parish School Board may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the West Carroll Parish School Board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or to any other political subdivision by any other provision of law.
C. The proceeds of the sales and use taxes authorized by this Section shall be used for such lawful purposes as are determined by the school board and set forth in the proposition or propositions submitted at an election held in the parish in accordance with Subsection D of this Section. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax shall be imposed by ordinance of the West Carroll Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in West Carroll Parish, all as defined in Chapter 2 of this Subtitle; provided that the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of West Carroll Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 2000, No. 10, §1, eff. June 15, 2000; Redesignated from R.S. 33:2737.75 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.138** Additional sales and use tax authorized for Monroe City School Board {#sec-47-338.138 omnilex-key=us-la-statutes--rs-title-47--47:338.138}
A. The Monroe City School Board is hereby authorized to levy and collect an additional sales and use tax of not exceeding one percent within the City of Monroe, as hereinafter set forth.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54 or any other statute. The authority granted herein shall not limit in any respect any prior taxing authority granted by any other provisions of law.
C. The sales and use tax so levied shall be imposed by ordinance of the Monroe City School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the City of Monroe, all as defined in R.S. 47:301 through 317, provided, however, that the ordinance imposing said tax shall be adopted by the Monroe City School Board only after the questions of the imposition of the tax shall have been submitted to the qualified electors of the City of Monroe at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 2001, No. 164, §1, eff. May 25, 2001; Redesignated from R.S. 33:2737.76 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.138.1** Lafourche Parish School Board; authority to levy and collect additional sales and use tax {#sec-47-338.138.1 omnilex-key=us-la-statutes--rs-title-47--47:338.138.1}
A. The Lafourche Parish School Board may levy and collect an additional sales and
use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which
such a school board is authorized to levy and, pursuant to Section 29(B) of Article VI of the
Constitution of Louisiana, shall not be subject to the combined rate limitation established in
Section 29(A) of such Article nor to the combined rate limitation established by R.S.
47:338.54. The authority granted in this Section shall not limit any prior taxing authority
granted to the school board or to any other political subdivision by any other provision of
law.
C. The sales and use tax shall be imposed by ordinance of the school board and shall
be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for
use or consumption of tangible personal property, and on sales of services in the parish, all
as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be
adopted by the school board only after the question of the imposition of the tax has been
submitted to the qualified electors of the parish at an election conducted in accordance with
the election laws of the state, and a majority of those voting on the proposition have voted
in favor of the imposition of the tax.
D. The proceeds of the tax may be used for any lawful purpose of the board. The
proposition authorizing the levy of the tax may authorize the funding of a portion of the
avails of the tax into bonds in the manner provided by law.
E. The sales and use tax authorized by this Section shall be collected at the same
time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 2016, No. 555, §1, eff. July 1, 2016.*
##### **§ 47:338.139** Renewal or continuation of sales and use taxes by political subdivisions {#sec-47-338.139 omnilex-key=us-la-statutes--rs-title-47--47:338.139}
A. Notwithstanding any other provision of law to the contrary, and in addition to any other authority to levy a sales and use tax, any political subdivision levying or authorized to levy any sales and use tax pursuant to voter approval is hereby authorized to renew or continue such sales and use tax, provided that the question of the renewal or continuation of such tax has been submitted to the qualified electors of the political subdivision at an election to be conducted in accordance with the election laws of the state of Louisiana and a majority of those voting in the election have voted in favor of the renewal or continuation of the tax.
B.(1) In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, any such renewal or continuation of a sales and use tax as provided for in this Section is hereby authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any limit set forth in any other statute.
(2) The authority granted in this Section shall not limit in any respect any taxing authority granted by any other provisions of law.
C. The proceeds derived from any such renewal or continuation of a sales and use tax shall be used solely for the purpose or purposes set forth in the renewal or continuation proposition approved by the voters of the political subdivision.
*Acts 2004, No. 683, §1, eff. July 5, 2004; Redesignated from R.S. 33:2737.77 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.140** Union Parish School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.140 omnilex-key=us-la-statutes--rs-title-47--47:338.140}
A. The Union Parish School Board may levy and collect an additional sales and use tax not in excess of one percent within Union Parish as provided in this Section.
B. The tax authorized by this Section shall be in addition to all other taxes which the school board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The tax authorized by this Section shall be imposed by resolution of the Union Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on the sale of services, all as defined in Chapter 2 of this Subtitle, within Union Parish. However, the resolution imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the Union Parish School Board.
*Acts 2005, No. 224, §1, eff. June 29, 2005; Redesignated from R.S. 33:2737.78 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.141** Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds {#sec-47-338.141 omnilex-key=us-la-statutes--rs-title-47--47:338.141}
A.(1) In addition to the authority granted by R.S. 47:338.54 or otherwise, the Sabine Parish School Board may levy and collect up to an additional one percent tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services as defined by law, if approved by a majority of the electors voting thereon at an election held for that purpose.
(2) The rate of such tax, when combined with the rate of all other sales and use taxes levied and collected within such parish, exclusive of state sales and use taxes and law enforcement district sales and use taxes levied and collected within the parish, shall not exceed six percent in any area of the parish.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax authorized by this Section may exceed the limitation set forth in Section 29(A) of Article VI of the Constitution of Louisiana by the amount authorized in this Section.
C.(1) The additional sales and use tax authorized by this Section shall be imposed by ordinance of the Sabine Parish School Board.
(2) Except where inapplicable, the procedures established in this Chapter, as amended, shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of such law and to make the provisions applicable to the tax authorized by this Section shall be fixed in the ordinance adopted by the Sabine Parish School Board.
(3) The ordinance shall provide for a contract with the Sabine Parish Sales Tax Commission for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the parish.
(5) The proceeds of the tax, after paying the reasonable and necessary expenses of collecting and administering the tax, shall be dedicated and used solely for the purpose of paying the salaries and benefits of teachers and other school employees as set forth in the proposition submitted at an election held in the parish in accordance with Subsection D of this Section.
D. The ordinance imposing the tax herein authorized shall be adopted by the Sabine Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election called, conducted, canvassed, and promulgated in accordance with the Louisiana Election Code and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance.
E. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law and shall be in addition to any such other authority.
*Acts 2006, No. 274, §1, eff. June 8, 2006; Redesignated from R.S. 33:2737.79 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.142** Central Community School Board; authority to levy additional sales and use tax; use of proceeds {#sec-47-338.142 omnilex-key=us-la-statutes--rs-title-47--47:338.142}
A. The Central Community School Board is hereby authorized to levy and collect an additional sales and use tax, not to exceed one percent, within the geographic boundaries of the Central community school system as provided in this Section.
B. The tax authorized by this Section shall be in addition to all other taxes which the school board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The tax authorized by this Section shall be imposed by resolution of the Central Community School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on the sale of services, all as defined in Chapter 2 of this Subtitle, within the geographic boundaries of the Central community school system. However, the resolution imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the Central community school system voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized in this Section may be used for such lawful purposes as are determined by the Central Community School Board.
*Acts 2008, No. 32, §1, eff. May 31, 2008; Redesignated from R.S. 33:2737.80 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.143** East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds {#sec-47-338.143 omnilex-key=us-la-statutes--rs-title-47--47:338.143}
A. The East Feliciana Parish School Board is hereby authorized to levy and collect a sales tax of one per cent within the parish of East Feliciana as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the East Feliciana Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D. The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.
*Added by Acts 1965, No. 78, §1; Redesignated from R.S. 33:2738 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.144** Certain parish school boards; authorization to levy additional sales tax {#sec-47-338.144 omnilex-key=us-la-statutes--rs-title-47--47:338.144}
Any parish school board (hereinafter sometimes called the "board") which is not on July 27, 1966 authorized by law to levy a sales and use tax in excess of one-half of one per cent and not on July 27, 1966 receiving any portion of a one per cent parish sales and use tax is hereby authorized to levy and collect an additional sales and use tax of one-half of one per cent (hereinafter sometimes called "additional sales tax") within such parish for the purpose of providing additional funds to defray the costs of operating and maintaining the public schools in such parish (including the payment of salaries of all personnel employed by the board) and/or for the purpose of paying for capital improvements, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, as hereinafter set forth.
*Acts 1966, No. 264, §1; Redesignated from R.S. 33:2738.21 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.145** Imposition by ordinance; approval by voters {#sec-47-338.145 omnilex-key=us-la-statutes--rs-title-47--47:338.145}
The additional sales tax so levied shall be imposed by an ordinance of said board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined on July 27, 1966 in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by said board only after the proposition to authorize the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the State of Louisiana, and the majority of those voting in said election shall have voted in favor of the proposition. In addition, the said proposition may also include provisions authorizing the funding of the additional sales tax into bonds in the manner set forth therein, subject to the limitations hereinafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is so voted, the board shall have complete authority to levy and collect the tax within such parish and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All reasonable and necessary costs and expenses of administration and collection of the tax shall be paid from the additional sales tax revenues.
*Acts 1966, No. 264, §2; Redesignated from R.S. 33:2738.22 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.146** Tax as additional {#sec-47-338.146 omnilex-key=us-la-statutes--rs-title-47--47:338.146}
Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including, but not by way of limitation, any sales tax which may be levied on July 27, 1966 by authority of R.S. 47:338.85, and said additional sales tax shall be administered and collected by the board in accordance with the provisions hereof in the manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317, insofar as practicable. The board may, if it so desires, collect the said additional sales tax in conjunction with any one-half of one per cent sales and use tax which may be on July 27, 1966 levied and collected by the board in accordance with the provisions of R.S. 47:338.85.
*Acts 1966, No. 264, §3; Redesignated from R.S. 33:2738.23 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.147** Purpose of tax {#sec-47-338.147 omnilex-key=us-la-statutes--rs-title-47--47:338.147}
The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.
*Acts 1966, No. 264, §4; Redesignated from R.S. 33:2737.24 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.148** Bonds {#sec-47-338.148 omnilex-key=us-la-statutes--rs-title-47--47:338.148}
A. Subject to the approval at an election as hereinbefore required the board is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of said one-half of one per cent sales and use tax (which proceeds or avails are hereinafter sometimes referred to as the "additional sales tax revenues"), in order to obtain funds for the purpose of paying all or any part of the cost of any capital improvements for which the tax revenues may be expended.
B. The board shall, by resolution, fix the form, denomination and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, within the maximum rate prescribed herein. The bonds shall be designated "Public School Bonds", shall be issued in the name of the board and shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. No bonds issued hereunder shall run for a longer period than twenty-five years from the date thereof, or bear a greater rate of interest than six per centum per annum, or be sold for less than par. All bonds shall be signed by the president and by the secretary of the board, under its official seal, and the coupons shall be signed by the facsimile signatures of such officers. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery the person or persons signing the bonds or coupons shall cease to hold office. The bonds shall be payable in annual installments with maturities beginning not more than three years after the date of the bonds, and the maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five per cent of the amount of sales tax revenues estimated by the board to be received by it in the calendar year during which the bonds are issued.
C. Bonds issued hereunder shall not constitute an indebtedness or pledge of the general credit of the board or the parish within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and shall contain a recital to that effect. Such bonds shall be in coupon form, but may be made registerable as to principal if so provided in the resolution authorizing the issuance thereof. They may be made redeemable in advance of maturity at the option of the board at such premium or premiums not greater than five per centum of the principal amount of the bonds as the board may determine.
D. Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the additional sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons thereto attached, may either at law or in equity, by suit, action, mandamus or other proceeding, enforce and compel performance of all duties required to be performed by the board and to enforce the provisions of the ordinance imposing the tax, and the resolution and proceedings authorizing the issuance of such bonds.
E. The board may in any resolution authorizing such bonds provide for the respective priorities of separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith under such conditions as may be specified in such resolution. In the absence of any such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be co-equal as to lien regardless of the time of the delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
F. When any bonds shall have been issued hereunder neither the legislature, nor the board nor any other authority may discontinue or decrease or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the additional sales tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contract right in the provisions of this paragraph and of R.S. 47:338.144 through 338.148.
G. Any resolution may contain such covenants with the future holder or holders of the bonds as to the additional sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the board to insure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.144 through 338.148.
H. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to insure the enforcement, collection and proper application of the additional sales tax revenues as the board may think proper, where not inconsistent with the provisions of R.S. 47:338.144 through 338.148, and when any bonds payable from the additional sales tax revenues shall have been issued, R.S. 47:338.144 through 338.148, the ordinance of the board imposing the tax and pursuant to which the tax is being levied, collected, and allocated, and the obligation of the board to continue to levy, collect and allocate the tax and to apply the revenues derived therefrom in accordance with the provisions of said ordinance and R.S. 47:338.144 through 338.148, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof and interest thereon.
I. All bonds issued hereunder shall be sold at public sale after advertisement in the manner provided by R.S. 39:570. The proceeds derived from the sale of the bonds shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued, but the purchasers of the bonds shall not be obligated to see to the application thereof.
J. Before any bonds are issued hereunder, the board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state".
Such recital shall be deemed to be an authorized declaration of the board and to import that there is legal authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that all required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
K. After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the additional sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words:
"Incontestable. Secured by pledge and dedication of proceeds of sales taxes levied by the ________________Parish School Board in the Parish of _____________, State of Louisiana. Registered this ________ day of _________________, 1966.
________________________________
Secretary of State"
L. All bonds issued under the provisions of R.S. 47:338.144 through 338.148 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required.
M. The provisions of R.S. 47:338.144 through 338.148 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.144 through 338.148 shall not be affected or limited by any other provision of any statute of the state and no provision, notice, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax, and issuance of bonds payable therefrom, except as in R.S. 47:338.144 through 338.148 otherwise specifically provided.
N. Bonds issued hereunder shall have all the qualities of negotiable paper and shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
O. The resolution authorizing the issuance of bonds hereunder and pledging and dedicating additional sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish, and shall be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of R.S. 47:338.144 through 338.148 is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the bonds and pledging and dedicating the additional sales tax revenues, no contest, action or proceeding to question the validity or legality of the resolution or proceedings so adopted, shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which the resolution was adopted or proceedings had.
*Acts 1966, No. 264, §5; Redesignated from R.S. 33:2738.25 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.149** Lafourche Parish Sales Tax District; authorization for sales and use taxes {#sec-47-338.149 omnilex-key=us-la-statutes--rs-title-47--47:338.149}
A. The creation of the Lafourche Parish Sales Tax District, encompassing all unincorporated areas of the parish, by Emergency Ordinance No. 1301 adopted by the police jury of the parish of Lafourche on February 28, 1980, is hereby ratified and confirmed, and the levy and imposition of a one-half of one percent sales and use tax within the district by Ordinance No. 1301 adopted by the police jury on February 28, 1980, is also hereby ratified and confirmed.
B. The boundaries of the district may hereafter be enlarged to contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality or any portion thereof situated within the parish shall be included within the sales tax district unless the governing authority of the municipality to be included concurs by resolution, duly adopted, in its inclusion. The enlargement of the boundaries of the district as aforesaid shall not confer upon or grant unto the district the power to levy and collect the present one-half of one percent sales and use tax in any area of the parish other than that presently included within the boundaries of the district.
C. The governing authority of the district as presently constituted, or as may be hereafter enlarged, shall continue to be the police jury of the parish; its domicile shall be the regular meeting place of the police jury; and the officers of the police jury shall be the officers of the district.
D. Notwithstanding any other provision of law, and in addition to the present one-half of one percent sales and use tax now being levied and collected, the police jury of the parish of Lafourche, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) and Section 30 of the Constitution of Louisiana, to levy and collect an additional sales and use tax not exceeding one and one-half percent within the district, subject to approval at an election, as hereafter provided. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, or the distribution and storage for use or consumption of tangible personal property and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through R.S. 47:317, shall be followed in the imposition, collection, and enforcement of the tax. Procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. To provide for the collection of the tax, the police jury may, by agreement, contract with the sheriff of the parish, the Lafourche Parish School Board, or municipalities within the parish. The tax shall be imposed and collected uniformly throughout the area of the district in which the tax has been authorized to be levied. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, the authorization for which funding may be submitted to the voters in the same proposition in which the tax is submitted.
E. The ordinance imposing any additional taxes herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance.
*Added by Acts 1968, No. 617, §1. Amended by Acts 1981, No. 820, §1, eff. Aug. 2, 1981; Redesignated from R.S. 33:2738.41 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.150** Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds {#sec-47-338.150 omnilex-key=us-la-statutes--rs-title-47--47:338.150}
A. The Morehouse Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within the parish of Morehouse, as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the governing authority of the parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Morehouse at an election to be conducted in accordance with the general election laws of the state and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance. All costs of conducting the election shall be borne by the parish governing authority.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D. The proceeds of said tax shall be used solely for the purpose of financing and operating a solid waste disposal system for the parish.
E. The governing authority of Morehouse Parish may invest the revenues derived from the sales tax collections in interest bearing accounts in federally insured institutions, and use the income derived from such investments, together with the tax proceeds, for the purpose for which the sales tax election was called.
F. The tax levied by authority of this Section shall expire at midnight December 31, 1975.
*Added by Acts 1970, No. 340, §1; Redesignated from R.S. 33:2738.42 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.151** Lafayette Parish police jury; sales tax levy authorized {#sec-47-338.151 omnilex-key=us-la-statutes--rs-title-47--47:338.151}
A. The Lafayette Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of Lafayette except that portion located within the territorial boundaries of any incorporated municipality situated within said parish.
B. The sales tax so levied shall be imposed by an ordinance of the police jury of Lafayette Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sale of services in the parish, all as presently defined in R.S. 47:301 through 317.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.
D. This tax shall be imposed and collected uniformly throughout the area of the parish taxed.
E. The proceeds from said tax shall be deposited in the general fund of the parish of Lafayette.
*Added by Acts 1970, No. 486, §1; Redesignated from R.S. 33:2738.43 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.152** Red River Parish Police Jury; sales tax levy authorized {#sec-47-338.152 omnilex-key=us-la-statutes--rs-title-47--47:338.152}
A. The Red River Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of Red River.
B. The sales tax so levied shall be imposed by an ordinance of the police jury of Red River Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sale of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such a tax shall have been submitted to the qualified electors of Red River Parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.
D. This tax shall be imposed and collected uniformly throughout the parish.
E. The proceeds from said tax shall be deposited in the general fund of the parish of Red River.
*Added by Acts 1972, No. 6, §1; Redesignated from R.S. 33:2738.44 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.153** St. Landry Parish Police Jury; sales tax levy authorized {#sec-47-338.153 omnilex-key=us-la-statutes--rs-title-47--47:338.153}
A. The St. Landry Parish Police Jury, upon the approval of the majority of the qualified electors of the parish voters at an election to be called, conducted, canvassed and promulgated by the police jury in accordance with the general election laws of the state, is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of St. Landry except that portion located within the territorial boundaries of any incorporated municipality situated within said parish.
B. The sales tax so levied shall be imposed by an ordinance of the police jury of St. Landry Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sale of services in the parish, all as presently defined in R.S. 47:301 through 317.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.
D. This tax shall be imposed and collected uniformly throughout the parish taxed.
E. The proceeds from said tax shall be deposited in the general fund of the parish of St. Landry.
*Added by Acts 1973, No. 155, §2; Redesignated from R.S. 33:2738.45 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.154** Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds {#sec-47-338.154 omnilex-key=us-la-statutes--rs-title-47--47:338.154}
A. The Union Parish Police Jury is hereby authorized to levy and collect a sales and use tax of one percent within the parish of Union as hereinafter set forth.
B. The sales and use tax so levied shall be imposed by an ordinance of the Union Parish Police Jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the State of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.
D. This tax shall be imposed and collected uniformly throughout the parish.
E. The proceeds of the tax shall be used solely for the purpose of purchasing the necessary equipment for, and the operation of, a sanitary land fill in Union Parish.
*Added by Acts 1974, No. 425, §1; Redesignated from R.S. 33:2738.46 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.155** St. Tammany Parish Police Jury; sales tax levy authorized {#sec-47-338.155 omnilex-key=us-la-statutes--rs-title-47--47:338.155}
A. The St. Tammany Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of St. Tammany, excluding the incorporated municipalities thereof.
B. The sales tax so levied shall be imposed by an ordinance of the police jury of St. Tammany Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sale of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such tax shall have been submitted to the qualified electors of St. Tammany Parish within the territorial area affected at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.
D. This tax shall be imposed and collected uniformly throughout the parish.
E. The proceeds from said tax shall be deposited in the general fund of the parish of St. Tammany.
*Added by Acts 1974, No. 265, §1; Redesignated from R.S. 33:2738.47 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.156** Iberia Parish Police Jury; sales tax levy authorized {#sec-47-338.156 omnilex-key=us-la-statutes--rs-title-47--47:338.156}
A. The Iberia Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one and one-fourth percent within all the territory contained within the present boundaries of the parish of Iberia, excluding the incorporated municipalities thereof.
B. The sales and use tax so levied shall be imposed by an ordinance of the police jury of Iberia Parish, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; however, the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such tax has been submitted to the qualified electors of Iberia Parish within the territorial area affected at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Iberia Parish School Board, or municipalities in the parish, for collection of the tax.
D. This tax shall be imposed and collected uniformly throughout the parish.
E. The proceeds of the tax may be used for general operating expenses of the parish and for public improvements within the parish, but shall be dedicated solely for the purposes approved by the electorate.
*Added by Acts 1977, No. 437, §1, eff. July 11, 1977; Redesignated from R.S. 33:2738.48 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.157** Ouachita Parish Police Jury; sales tax levy authorized {#sec-47-338.157 omnilex-key=us-la-statutes--rs-title-47--47:338.157}
A. The Ouachita Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one and one-half percent within the territory within the boundaries of the parish of Ouachita, and outside of the corporate limits of the cities of Monroe and West Monroe as said corporate limits may exist at the time the tax is collected.
B. The sales tax so levied shall be imposed by an ordinance of the police jury of Ouachita Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services, all as defined in R.S. 47:301 through 317, within the territory within the boundaries of the parish and outside the corporate limits of the cities of Monroe and West Monroe as said corporate limits may exist at the time the tax is collected; provided, however, that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such tax shall have been submitted to the qualified electors of Ouachita Parish within the territorial area located outside the then existing corporate limits of the cities of Monroe and West Monroe at an election to be conducted in accordance with Part II, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950 and the majority of those voting in said election shall have voted in favor of the imposition of said tax.
C. This tax shall be in addition to all other taxes and, except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax.
D. The proceeds from said tax shall be expended for the lawful purpose or purposes set out in the proposition or propositions approved by the electors at the election authorizing such tax.
*Added by Acts 1977, No. 244, §1; Redesignated from R.S. 33:2738.49 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.158** Concordia Parish, sales tax levy authorized {#sec-47-338.158 omnilex-key=us-la-statutes--rs-title-47--47:338.158}
A. The Concordia Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within the entire parish of Concordia, except that portion located within the territorial boundaries of the municipalities of Vidalia and Ferriday, as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the governing authority of Concordia Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided, however, that the ordinance imposing said tax shall be adopted by the governing authority only after the question of the imposition of the tax shall have been submitted to the qualified electors of all of the parish of Concordia, except those qualified electors within the municipalities of Vidalia and Ferriday, at an election to be conducted in accordance with the election laws of the state of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in Chapter 2 of this Subtitle.
D. Except as may be otherwise provided in the ordinance imposing the tax in accordance with the further provisions hereof, the proceeds from said tax shall be deposited to the general fund of the parish of Concordia to be used for operating expenses, capital outlay, and solid waste disposal and the revenues derived therefrom shall be dedicated and used solely for said purposes.
E. The tax levied by authority of this Section shall be for a duration set forth in the proposition to be approved by the electors which shall not exceed twenty-five years.
F. The governing authority of the parish of Concordia may fund the revenues of the tax authorized by this Section into negotiable bonds pursuant to the provisions of Act No. 21 of the 1975 Extraordinary Session of the Louisiana Legislature, as amended. [R.S. 39:698.1 et seq.].
*Added by Acts 1977, No. 469, §1. Amended by Acts 1977, 1st Ex.Sess., No. 15, §1; Redesignated from R.S. 33:2738.50 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.159** East Baton Rouge Parish; sales and use tax authorized {#sec-47-338.159 omnilex-key=us-la-statutes--rs-title-47--47:338.159}
A. In addition to any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Baker, and Zachary, respectively, the Parish Council, acting as the governing authority of East Baton Rouge Parish, is hereby authorized to levy and collect an additional sales and use tax of one-half of one percent, subject to an exemption for food and drugs, within the territorial boundaries of East Baton Rouge Parish, in accordance with the authority of Article VI, Section 29(B) of the Constitution of Louisiana.
B. The tax shall be upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and upon the sale of services, as now or hereafter defined in R.S. 47:301 through 317, both inclusive, except that the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption, in the parish of East Baton Rouge, of food and prescription drugs is hereby specifically exempted from the tax authorized by this Section in accordance with the requirements of R.S. 47:305. The tax herein authorized shall be levied and collected only after the question of its imposition has been submitted to and approved by a majority of the qualified voters of East Baton Rouge Parish voting in an election to be conducted in accordance with the Louisiana Election Code, including Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950.
C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle, subject to the exemption with respect to food and prescription drugs, as above provided.
D. Prior to the submission of the question of the imposition of the additional sales and use tax, the governing authority of East Baton Rouge Parish shall:
(1) Hold public hearings after publication of public notices in the official journal of the parish describing the projects to be funded or acquired with proceeds of the sales tax and/or obligations of the parish payable, in part, therefrom.
(2) Hold a public hearing to determine whether to call the proposed sales tax election, and if this question is decided in the affirmative, to adopt a five-year plan setting forth the projects to be acquired in the first five years and the priorities of such projects. Public hearings shall be conducted in future years so that a five-year plan shall at all times be in effect with respect to the use of the sales tax proceeds in each year the tax is levied and collected.
E. In the event the additional sales tax is approved by the voters of East Baton Rouge Parish, the initial five-year priority plan of projects shall not be altered unless:
(1) the Director of the Department of Public Works for East Baton Rouge Parish certifies in writing that the projects to be altered in nature or priority are
(a) Not feasible or funds therefor are not sufficient.
(b) For other good and sufficient reasons projects should be amended in the interest of governmental efficiency and economy.
(c) Projects should be amended to meet and serve the public interest because of changed conditions.
(2) Hearings are held and the change or changes are approved by a two-thirds vote of the Parish Council acting as the governing body of the parish, and in accordance with the Plan of Government of East Baton Rouge Parish. Subsequent to the first five-year plan, projects to be funded and acquired shall be designated and amended after the holding of public hearings as provided for under the Plan of Government of the parish of East Baton Rouge. Tax proceeds collected with respect to the cities of Baton Rouge, Baker, and Zachary respectively, shall be remitted by the Parish Council to said municipalities.
Added by Acts 1978, No. 62, §1, eff. June 15, 1978. Amended by Acts 1981, No. 749, §1, eff. July 23, 1981; Redesignated from R.S. 33:2738.51 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SEE ACTS 1990, NO. 66.}}
##### **§ 47:338.160** Rapides Parish sales tax authorized {#sec-47-338.160 omnilex-key=us-la-statutes--rs-title-47--47:338.160}
A. The police jury of Rapides Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Rapides Parish Sales Tax District. The district may contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality, or any portion thereof, situated within the parish shall be included within the sales tax district unless the governing authority of any municipality to be included concurs, by resolution duly adopted, in its inclusion. However, the municipalities of Alexandria and Pineville are specifically excluded from the Rapides Parish Sales Tax District and, accordingly, the governing authorities of Alexandria and Pineville are not authorized to include these municipalities within the said tax district.
B. The sales tax district shall be created by ordinance of the police jury of Rapides Parish and shall set forth therein the area or areas of the parish included in said district. The governing authority thereof shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of the police jury shall be the officers of the sales tax district.
C. Subject to approval at an election as hereafter provided, the police jury of Rapides Parish, as the governing authority of said district, is hereby authorized to levy a sales and use tax not exceeding one percent (1%) within the district. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Rapides Parish School Board, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The tax collected within the district shall be distributed fifty percent to Rapides Parish and fifty percent to the municipalities within the district, in the proportion that each municipality's population bears to the total of the combined population of all said municipalities in the district, based on the 1970 census; said proportions shall be recomputed on the same basis within six (6) months following the official report of the decennial census beginning 1980 and such recomputation shall include any municipalities which may have been incorporated since the last reapportionment. The proceeds of the tax may be used for general operating expenses of the parish and for public improvements within the parish and in the case of municipalities which receive tax proceeds, for any lawful corporate purpose, but the proceeds of the tax, whether payable to the parish or to municipalities, shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted. Provided however that at least five percent of the proceeds of the tax received by the Police Jury of Rapides Parish shall be distributed to the fire chief of each voluntary fire department in Rapides Parish, who shall disburse such proceeds according to the needs of his department.
D. The ordinance imposing the tax herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish of Rapides. An election for the purpose provided in this Section shall be called within fifteen months of the effective date of this Section. Such election shall be called to coincide with a primary or general election of a gubernatorial, congressional, or statewide municipal election. If the tax proposed under the provisions of this Section is not approved by the electors at such election, the provisions of this Section shall be null, void, and of no effect.
E. Notwithstanding any other provisions of this Section or of any other law to the contrary, not less than eighty-five percent of any revenues received by the Rapides Parish Police Jury from the proceeds of the tax provided for in this Section shall be expended for the purpose of construction, repair, or maintenance of roads and bridges in the parish and not less than fifty percent of any revenues received by any municipality from the proceeds of the tax provided for in this Section shall be expended for the purpose of constructing, repair, or maintenance of streets or bridges in the municipality. Notwithstanding any other provisions of this Section, not less than five percent of any revenues received by the Rapides Parish Police Jury shall go to senior citizen programs, constables, and Justice of Peace courts.
*Added by Acts 1979, No. 162, §1, eff. July 3, 1979; Redesignated from R.S. 33:2738.52 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.161** Rapides Parish; recall of sales tax {#sec-47-338.161 omnilex-key=us-la-statutes--rs-title-47--47:338.161}
A. Upon receipt of a petition signed by twenty-five percent of the electorate of Rapides Parish, or of any city, or of any special taxing district in Rapides Parish, the governing authority of Rapides Parish, or of any such city, or such special taxing district in Rapides Parish shall in accordance with the applicable provisions of the Louisiana Election Code submit to the electors of Rapides Parish, or of the respective city, or respective special taxing district in Rapides Parish, a proposition to recall any such parish, city or special taxing district sales or use tax. However the provisions of this Section shall not apply if the proceeds of any such sales or use tax have been pledged to the retirement of any outstanding bonds or any other obligation.
B. Such special recall sales or use tax election shall be called by the governing authority to coincide with the next primary or general congressional, gubernatorial or statewide municipal election after receipt of such petition by such parish, city or district governing authority in accordance with the applicable provisions of the Louisiana Election Code.
C. Notice of the election shall be given in the same manner as provided in R.S. 18:1285. Except as otherwise provided for herein, the election shall be called, held and the returns thereof canvassed and promulgated in accordance with the provisions of the Louisiana Election Code. The proposition to be submitted to the electors shall be substantially in the following form: "Shall the (insert the type of sales or use tax, that is; Rapides Parish, city or special taxing district) sales tax be retained." The ballot to be used in the election shall enable each elector to vote "for" or "against" the proposition. If a majority of the electors voting in the election vote for the proposition, such sales or use tax shall be retained. If a majority of the electors voting in such election vote against the proposition, such sales tax shall be repealed.
*Added by Acts 1979, No. 162, §1, eff. July 3, 1979; Redesignated from R.S. 33:2738.53 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.162** Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes {#sec-47-338.162 omnilex-key=us-la-statutes--rs-title-47--47:338.162}
A. Grant of authority. In order to effect economy and efficiency of operation, the city of Shreveport and the Caddo Parish School Board may contract and make such agreement between and among themselves with respect to the joint collection, enforcement and administration of the city sales and use tax and the school sales and use tax within the boundaries of the city of Shreveport and Caddo Parish as may be deemed proper by their respective governing authorities. Such agreement, when concluded, shall be in writing, and shall include a statement of the financial obligations of each of the parties to the agreement and may provide for the joint use of funds, facilities, personnel, or any combination thereof deemed necessary to accomplish the purposes of the agreement. No provision of such agreement shall have the effect of providing for a donation, in whole or in part, of the public funds or services of one of the parties for the benefit of the other.
B. Sales and use tax commission. When concluding an agreement under the provisions of this Section, the city of Shreveport and the Caddo Parish School Board may, by ordinances duly adopted by their respective governing authorities, create a joint commission as an independent agency and instrumentality to administer the terms of such agreement. The commission shall be a body corporate under such corporate name and style as shall be provided for in such agreement. It shall have power to sue and be sued and shall continue in existence for so long as the parties to the agreement may specify. The members of such commission shall be appointed by the respective governing authorities of the city of Shreveport and the Caddo Parish School Board and shall have such powers and duties with respect to the operation and management of the commission as may be provided for in the agreement.
C. The commission, when authorized by ordinance of the governing bodies of the city of Shreveport and the Caddo Parish School Board, may enter into agreement with other public bodies located within Caddo Parish providing for the collection of any sales and use taxes authorized by said other public bodies.
*Added by Acts 1979, No. 306, §1, eff. July 10, 1979; Redesignated from R.S. 33:2738.54 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.163** Acadia Parish sales tax authorized {#sec-47-338.163 omnilex-key=us-la-statutes--rs-title-47--47:338.163}
A. The police jury of Acadia Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Acadia Parish Sales Tax District. The district may contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality, or any portion thereof, situated within the parish shall be included within the sales tax district unless the governing authority of any municipality to be included concurs, by resolution duly adopted, in its inclusion.
B. The sales tax district shall be created by ordinance of the police jury of Acadia Parish and shall set forth therein the area or areas of the parish included in said district. The governing authority thereof shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of the police jury shall be the officers of the sales tax district.
C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the police jury of Acadia Parish, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the 1974 Constitution of the State of Louisiana to levy and collect an additional sales and use tax not exceeding one percent within the district, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Acadia Parish School Board, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted.
D. The ordinance imposing the tax herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish of Acadia.
*Added by Acts 1980, No. 131, §1, eff. July 1, 1980; Redesignated from R.S. 33:2738.55 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.164** West Ascension Parish Hospital Service District; sales tax levy authorized {#sec-47-338.164 omnilex-key=us-la-statutes--rs-title-47--47:338.164}
A. The West Ascension Parish Hospital Service District of Ascension Parish,
Louisiana, the "district", is hereby authorized to levy and collect a sales and use tax not
exceeding one-fourth of one percent within the boundaries of the district which boundaries
include all the territory contained within the parish of Ascension, west of the centerline of
the Mississippi River.
B. The sales tax so levied shall be imposed by an ordinance and shall be levied upon
the sale at retail, the use, the lease or rental, the consumption, and storage for use or
consumption and on sales of services in the district, all as presently defined in R.S. 47:301
through 317, inclusive, however, the ordinance imposing said tax shall be adopted by the
board of commissioners only after the question of the imposition of such tax shall have been
submitted to the qualified electors of the district at an election to be conducted in accordance
with Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950, and a majority of
those voting in said election shall have voted in favor of the imposition of said tax. The term
or duration of the levy of said tax may be limited by the provisions of the proposition
submitted at said election.
C. Except where inapplicable, the procedure established by R.S. 47:301 through 317,
inclusive, shall be followed in the imposition, collection and enforcement of said tax, and
procedural details necessary to be established to supplement the provisions of those Sections
and to make said provisions applicable to the tax herein authorized shall be fixed in the
ordinance imposing the tax.
D. The authority granted hereby is in addition to any other authority granted by other
laws and is authorized in compliance with the provisions of Article VI, Section 29(B) of the
Louisiana Constitution of 1974. Any sales and use tax authorized under the provisions of
this Section may be levied in addition to any other sales and use tax levied by any other
political subdivision under the provisions of Article VI, Section 29(A) of the Louisiana
Constitution of 1974 whether or not its imposition causes the total sales and use taxes
collected within any local governmental subdivision, exclusive of state sales and use taxes,
to exceed three percent.
E. This tax shall be imposed and collected uniformly throughout the district.
F. The proceeds of the tax shall be used and expended solely for the lawful purpose
or purposes set out in the proposition approved by the electors at the election authorizing said
tax, which proposition may authorize the funding of said proceeds into bonds in accordance
with the provisions of Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised
Statutes of 1950 and for the purpose of issuing such bonds under such authority said district
shall constitute a local governmental subdivision.
*Added by Acts 1980, No. 552, §1, eff. July 23, 1980; Redesignated from R.S. 33:2738.56 pursuant to Acts 2011, No. 248, §4; Acts 2017, No. 330, §1, eff. July 1, 2017.*
##### **§ 47:338.165** Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization {#sec-47-338.165 omnilex-key=us-la-statutes--rs-title-47--47:338.165}
A. The police jury of St. Mary Parish is hereby authorized to create within said parish a sales tax district to be designated as the Ward Five and Ward Eight Sales Tax District of St. Mary Parish. The district shall be composed of Ward Five and Ward Eight of St. Mary Parish. However, no municipality, or any portion thereof, situated within Ward Five or Ward Eight shall be included within the sales tax district unless the governing authority of the municipality to be included concurs, by resolution duly adopted, in its inclusion.
B. The sales tax district shall be created by ordinance of the police jury of St. Mary Parish. The governing authority thereof shall be a three-member board, and its domicile shall be the regular meeting place of the town of Berwick. The board shall be composed of one member selected and appointed by the governing authority of the municipality of Patterson, one member selected and appointed by the governing authority of the municipality of Berwick, and one member selected and appointed by the police jury of St. Mary Parish. The members shall serve until replaced by their respective bodies and shall serve without pay. The board members shall be the officers of the sales tax district.
C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the aforementioned three-member board, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the 1974 Constitution of Louisiana to levy and collect an additional sales and use tax not exceeding three-tenths of one percent within the district, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance or resolution of the aforementioned three-member board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance or resolution of the board imposing the tax. The ordinance or resolution may provide for a contract with the sheriff of the parish, the St. Mary Parish sales tax department, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted. The resolution imposing any tax hereunder, or amendments hereto, shall specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the taxing district between the parish and the two incorporated cities within the district in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of Subsection D hereof. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax, and its provisions shall control the allocation and expenditure thereof.
D. The ordinance or resolution imposing the tax herein authorized shall be adopted by the three-member board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance or resolution. Voting machines shall be used in the election and all expenses of the election shall be borne by the municipalities included in the district and the St. Mary Parish Police Jury on a pro rata basis.
*Added by Acts 1981, No. 241, §1, eff. July 12, 1981; Redesignated from R.S. 33:2738.57 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.166** Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized {#sec-47-338.166 omnilex-key=us-la-statutes--rs-title-47--47:338.166}
A. In order to provide additional funds for the operation of the governmental affairs of the parish of Avoyelles, the police jury of Avoyelles Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent, in addition to the actual sales and use tax in effect on January 1, 1981, within the parish of Avoyelles, including the municipalities therein, as hereinafter set forth.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana, by an additional one percent.
C. The sales and use tax so levied shall be imposed by an ordinance or resolution of the Avoyelles Parish Police Jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of Avoyelles, including the municipalities therein, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Avoyelles at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. In the event the tax is so voted, the police jury shall have complete authority to levy and to provide for the collection of the tax within the parish of Avoyelles, including the municipalities therein, and to provide for all procedural details necessary in the imposition, collection, and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the Avoyelles Parish Police Jury.
D. This tax shall be in addition to all other taxes, including any municipal sales taxes, and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth in R.S. 47:301 through 318, or in such other manner as may be set forth by the Avoyelles Parish Police Jury in the ordinance or resolution imposing said tax.
E. Such tax shall be levied for a period not in excess of five years from the date of imposition of the tax as determined by the governing authority and may be renewed in subsequent elections.
F. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to the effective date of this Section shall be used, and the disposition of the proceeds of sales taxes heretofore authorized or levied by the Avoyelles Parish Police Jury shall be made in accordance with the authorization under which such tax was levied and is being collected.
*Added by Acts 1981, No. 457, §1, eff. July 18, 1981; Redesignated from R.S. 33:2738.58 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.167** Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds {#sec-47-338.167 omnilex-key=us-la-statutes--rs-title-47--47:338.167}
A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Richland.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.
C. The sales and use tax so levied shall be imposed by resolution of the Richland Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Richland Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The purpose of such tax shall be the construction, acquisition, extension, improvement, operation, or maintenance of a parish jail facility, together with all land, equipment, and furnishings necessary therefor, including the repayment of any indebtedness incurred for such purposes.
F. This tax shall be levied for a period of no greater than five years from the date of imposition of the tax and may be renewed in subsequent elections.
*Added by Acts 1982, No. 4, §1, eff. June 3, 1982; Redesignated from R.S. 33:2738.59 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.168** East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized {#sec-47-338.168 omnilex-key=us-la-statutes--rs-title-47--47:338.168}
A. In addition to any other sales and use tax levied and collected in the portion of Ascension Parish east of the Mississippi River and the cities therein, the East Ascension Consolidated Gravity Drainage District No. 1, which includes the portion of Ascension Parish east of the Mississippi River, is hereby authorized to levy and collect a sales and use tax not exceeding one-half of one percent within the district, in accordance with the authority of Article VI, Section 29(B) of the Louisiana Constitution.
B. The sales tax shall be imposed by ordinance and shall be upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, and upon the sales of services in the district, all as presently defined in R.S. 47:301 to 317. The ordinance imposing said tax shall be adopted by the governing authority of the district only after the question of the imposition of such tax shall have been submitted to the qualified electors of the district at an election to be conducted in accordance with Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950, and a majority of those voting in said election shall have voted in favor of the imposition of said tax. The term or duration of the levy of the tax may be limited by the provisions of the proposition submitted at the election.
C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle. Any additional procedures the governing authority feels are necessary to levy and collect the tax shall be delineated in the ordinance imposing the tax.
D. The proceeds of the tax shall be used and expended solely for the purpose or purposes set out in the proposition approved by the electors at the election authorizing said tax. The proposition may authorize the funding of bonds from the tax proceeds in accordance with the provisions of Subpart F, Part III, Chapter 4, Subtitle II, Title 39 of the Louisiana Revised Statutes of 1950. For the purpose of issuing such bonds the district shall constitute a local political subdivision.
*Added by Acts 1982, No. 343, §1, eff. July 18, 1982; Redesignated from R.S. 33:2738.60 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.169** Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization {#sec-47-338.169 omnilex-key=us-la-statutes--rs-title-47--47:338.169}
A. The police jury of St. Mary Parish is hereby authorized to create within said parish a sales tax district composed of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish.
B. The sales tax district shall be created by ordinance of the police jury of St. Mary Parish. The governing authority thereof shall be a three-member board, and its domicile shall be the regular meeting place of the municipality of Franklin. The board shall be composed of one member selected and appointed by the governing authority of the municipality of Franklin, one member selected and appointed by the governing authority of the municipality of Baldwin, and one member selected and appointed by the police jury of St. Mary Parish. The members shall serve until replaced by their respective bodies and shall serve without pay. The board members shall be the officers of the sales tax district.
C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the aforementioned three-member board, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana to levy and collect within the district an additional sales and use tax not exceeding three-tenths of one percent, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance or resolution of the aforementioned three-member board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance or resolution of the board imposing the tax. The ordinance or resolution may provide for a contract with the sheriff of the parish, the St. Mary Parish sales tax department, or municipalities within the district for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted. The resolution imposing any tax hereunder, or amendments hereto, shall specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the taxing district between the parish and the two municipalities within the district in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of Subsection D hereof. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax, and its provisions shall control the allocation and expenditure thereof.
D. The ordinance or resolution imposing the tax herein authorized shall be adopted by the three-member board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance or resolution. Voting machines shall be used in the election and all expenses of the election shall be borne by the municipalities included in the district and the St. Mary Parish Police Jury on a pro rata basis.
*Added by Acts 1983, 1st Ex. Sess., No. 48, §1, eff. Jan. 19, 1983; Redesignated from R.S. 33:2738.61 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.170** West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized {#sec-47-338.170 omnilex-key=us-la-statutes--rs-title-47--47:338.170}
A. The police jury of West Baton Rouge Parish may create a sales tax district which shall be designated as the West Baton Rouge Parish Sales Tax District No. 1. The district shall contain all or any portions of the territory contained within the present boundaries of the parish. No municipality, or any portion thereof, shall be included within the district unless the governing authority of the municipality concurs, by resolution duly adopted, in its inclusion. Any municipality that is created after the effective date of this Section may elect to be covered by this Section or be excluded from this Section, but only after the question of the tax shall have been submitted to the qualified electors of the municipality at an election conducted pursuant to the election laws of the state.
B. The district shall be created by ordinance of the police jury of West Baton Rouge Parish, which shall set forth the area or areas of the parish included in the district. The police jury shall be the governing authority of the district, its domicile shall be the regular meeting place of the police jury, and the officers of the police jury shall be the officers of the district.
C.(1) Subject to approval at an election as hereafter provided, the police jury, as the governing authority of the district, may levy within the district a sales and use tax not exceeding one percent, which tax may exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana.
(2) The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317.
(3) Except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax.
(4) The tax shall be imposed and collected uniformly throughout the district.
D.(1) The tax collected within the district shall be distributed to the parish and each of the municipalities within the district, on a per capita basis as determined by the police jury, based on the population as determined by the division of business and economic research of Louisiana Tech University under the most recent federal-state cooperative program for local population estimates. The distribution formula shall be recomputed on the same basis within two months after the release of updated estimates, and such recomputation shall include any municipality which may have been included in the district since the previous recomputation.
(2) The proceeds of the tax may be used by the parish and each of the municipalities for general operating expenses and for public improvements, but the proceeds of the tax, whether payable to the parish or to any municipality, shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950, which funding may be submitted to the voters in the same proposition the tax is submitted.
E. The ordinance imposing the tax herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election conducted in accordance with the election laws of the state and a majority of those voting in the election shall have voted in favor of the imposition of the tax. An election for the purpose provided in this Section shall be submitted to the electors of the district on July 24, 1984 or on a date provided in R.S. 18:402(F)(2). All expenses of the election shall be borne by the district.
F. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to the effective date of this Section shall be used, and the disposition of the proceeds of sales taxes heretofore authorized or levied by the police jury shall be made in accordance with the authorization under which such tax was levied and is being collected.
G. If the tax proposed under this Section is not approved by the electors at such election, this Section shall be null.
*Acts 1984, No. 43, §1, eff. June 5, 1984; Redesignated from R.S. 33:2738.62 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.171** Grant Parish Police Jury; sales and use tax authorized {#sec-47-338.171 omnilex-key=us-la-statutes--rs-title-47--47:338.171}
A. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the Grant Parish Police Jury is hereby authorized to levy and collect a sales and use tax not in excess of one percent within the parish of Grant, including the incorporated municipalities thereof. The sales and use tax so levied shall be imposed and collected uniformly throughout the parish of Grant including the incorporated municipalities therein and shall be in addition to any other sales and use taxes which the Grant Parish Police Jury is authorized to levy and collect as of January 1, 1984.
B.(1) The sales and use tax so levied shall be imposed by ordinance of the Grant Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the parish of Grant, including the incorporated municipalities therein, all as defined in R.S. 47:301 through 317.
(2) However, the ordinance imposing the tax shall be adopted by the Grant Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Grant, at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election on the question shall have voted in favor of the imposition of the tax. The proceeds from the tax shall be used for the purposes set forth in the proposition approved by the electors at the election.
C. Except where inapplicable, the procedure and definitions established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make the provisions applicable to the tax herein authorized shall be fixed in the ordinance of the Grant Parish Police Jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish of Grant, the Department of Revenue, or any other public agency for collection of the tax.
*Acts 1984, No. 378, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2738.63 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.172** Natchitoches Parish sales taxes authorized {#sec-47-338.172 omnilex-key=us-la-statutes--rs-title-47--47:338.172}
A.(1)(a) In addition to any other sales and use tax now or hereafter levied and collected, the governing authority of Natchitoches Parish is hereby authorized to levy and collect an additional sales and use tax not exceeding one percent within all of the parish of Natchitoches, subject to approval at an election as hereafter provided.
(b) The tax shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, or the distribution and storage for use or consumption of tangible personal property and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 et seq.
(c) Except where inapplicable, the procedure established by R.S. 47:301 et seq. shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax authorized by this Subsection shall be fixed in the ordinance imposing the tax.
(d) The tax shall be imposed and collected uniformly throughout the parish.
(2) The ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election held in accordance with the election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance.
B.(1) The Natchitoches Parish governing authority may levy and collect an additional sales and use tax not in excess of one percent.
(2) The tax authorized by this Subsection shall be in addition to the tax authorized by Subsection A of this Section and all other taxes which the Natchitoches Parish governing authority is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Subsection shall not limit any prior taxing authority granted to the parish governing authority or to any other political subdivision by any other provision of law.
(3) The proceeds of the sales and use taxes authorized by this Subsection shall be used for such lawful purposes as are determined by the parish governing authority and as set forth in the proposition or propositions authorizing the tax levy. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
(4) The sales and use tax shall be imposed by ordinance of the Natchitoches Parish governing authority and shall be levied upon the sale at retail, the use, lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Natchitoches Parish, all as defined in Chapter 2 of this Subtitle. The ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Natchitoches Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
(5) The sales and use tax authorized by this Subsection shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
(6) The parish governing authority may create a sales tax district or districts, containing all or any portion of the parish, in which the tax authorized by this Subsection may be levied. Any sales tax district shall be created by ordinance which shall set forth the boundaries of the district. The governing authority of the parish shall be the governing authority of any sales tax district.
*Acts 1984, No. 436, §1; Acts 2000, 2d Ex. Sess., No. 17, §1, eff. July 5, 2000; Redesignated from R.S. 33:2738.64 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.173** Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds {#sec-47-338.173 omnilex-key=us-la-statutes--rs-title-47--47:338.173}
A. The Jackson Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Jackson.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.
C. The sales and use tax so levied shall be imposed by resolution of the Jackson Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317.
D. The Jackson Parish Police Jury shall have the right to contract with the sheriff or with the Department of Revenue of the state of Louisiana or with any other agency or political subdivision for the collection of the tax. The police jury shall set forth the purposes for which the proceeds of the tax are to be used in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects.
E. The resolution imposing such additional tax shall be adopted by the Jackson Parish Police Jury only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this Section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.
F. The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be used by the Jackson Parish Police Jury for waste management, jail and courthouse expansion, road construction and maintenance, and to pay debt service requirements on bonds issued for such purpose, or any part thereof, in the manner herein established, subject to the approval of a majority of the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this Section. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof.
G. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
H. This tax shall be levied for a period no greater than that authorized by the electorate and may be renewed in subsequent elections.
*Acts 1984, No. 545, §1; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2738.65 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.174** East Baton Rouge Parish; additional sales and use tax authorized {#sec-47-338.174 omnilex-key=us-la-statutes--rs-title-47--47:338.174}
A. In addition to the sales and use tax authorized in R.S. 47:338.159 and any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Baker, and Zachary, respectively, the Metro Council, acting as the governing authority of East Baton Rouge Parish, is hereby authorized to levy and collect an additional sales and use tax of one-half of one percent, subject to an exemption for food and drugs, within the territorial boundaries of East Baton Rouge Parish, in accordance with the authority of Article VI, Section 29(B) of the Constitution of Louisiana.
B.(1) The tax shall be upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and upon the sale of services, as now or hereafter defined in R.S. 47:301 through 318, both inclusive, except that the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in the parish of East Baton Rouge of food and prescription drugs is hereby specifically exempted from the tax authorized by this Section in accordance with the requirements of R.S. 47:305.
(2) The tax herein authorized shall be levied and collected only after the question of its imposition has been submitted to and approved by a majority of the qualified voters of East Baton Rouge Parish voting in an election to be conducted in accordance with the Louisiana Election Code, including Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950.
C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle, subject to the exemption with respect to food and prescription drugs, as above provided.
D. Prior to the submission of the question of the imposition of the additional sales and use tax, the governing authority of East Baton Rouge Parish shall:
(1) Hold public hearings after publication of public notices in the official journal of the parish describing the projects to be funded or acquired with proceeds of the tax and/or obligations of the parish payable, in part, therefrom.
(2) Hold a public hearing to determine whether to call the proposed sales and use tax election, and if this question is decided in the affirmative, to adopt a five-year plan setting forth the projects to be acquired in the first five years and the priorities of such projects. Public hearings shall be conducted in future years so that a five-year plan shall at all times be in effect with respect to the use of the proceeds of the tax in each year the tax is levied and collected.
E.(1) In the event the additional sales and use tax is approved by the voters of East Baton Rouge Parish, the initial five-year priority plan of projects shall not be altered unless:
(a) The director of the Department of Public Works for East Baton Rouge Parish certifies in writing that the projects to be altered in nature or priority are:
(i) Not feasible or funds therefor are not sufficient, or
(ii) For other good and sufficient reasons projects should be amended in the interest of governmental efficiency and economy, or
(iii) Projects should be amended to meet and serve the public interest because of changed conditions, and
(b) Hearings are held and the change or changes are approved by a two-thirds vote of the Metro Council acting as the governing body of the parish, and in accordance with the plan of government of East Baton Rouge Parish.
(2) Subsequent to the first five-year plan, projects to be funded and acquired shall be designated and amended after the holding of public hearings as provided for under the plan of government of the parish of East Baton Rouge.
(3) Tax proceeds collected with respect to the cities of Baton Rouge, Baker, and Zachary, respectively, shall be remitted by the Metro Council to the municipalities.
F. The hearings, election, and five-year plan required by R.S. 47:338.159 and by the provisions of this Section may be combined and consolidated for all purposes so that one proposition may be submitted to the people for their approval and one five-year plan adopted and maintained with the meaning and interpretation of R.S. 47:338.159 and this Section.
*Acts 1984, No. 547, §1, eff. July 6, 1984; Redesignated from R.S. 33:2738.66 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.175** St. Tammany Parish Police Jury; additional sales and use tax {#sec-47-338.175 omnilex-key=us-la-statutes--rs-title-47--47:338.175}
A. The police jury of St. Tammany Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation therein by an additional one percent.
C.(1) The sales and use tax so levied shall be imposed by an ordinance or resolution of the St. Tammany Parish Police Jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the parish of St. Tammany, including the municipalities therein, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing the tax shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election conducted in accordance with the general election laws of the state of Louisiana and a majority of those voting in the election on the question shall have voted in favor of the imposition of the tax.
(2) If the tax is approved by the electors, the police jury shall have complete authority to levy and to provide for the collection of the tax within the parish, including the municipalities therein, and to provide all procedural details necessary in the imposition, collection, and enforcement thereof.
(3) All costs of conducting the election required by this Section shall be borne by the St. Tammany Police Jury.
D. This tax shall be in addition to all other taxes, including any municipal sales taxes and shall be levied and collected at the same time and in the same manner provided in R.S. 47:301 through 318.
E. This tax shall be imposed and collected uniformly throughout the parish.
*Acts 1984, No. 647, §1; Redesignated from R.S. 33:2738.67 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.176** St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization {#sec-47-338.176 omnilex-key=us-la-statutes--rs-title-47--47:338.176}
A. The St. Bernard Parish Police Jury and the St. Bernard Parish School Board are hereby authorized to jointly levy and collect a sales and use tax not to exceed one percent within all of the territory contained within the present boundaries of the parish of St. Bernard.
B.(1) The sales tax so levied shall be imposed by an ordinance of the police jury of St. Bernard Parish and by resolution of the St. Bernard Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sale of services in the parish, all as presently defined in R.S. 47:301 through 317.
(2) The ordinance and resolution imposing the tax shall be identical and shall be adopted by the respective governing bodies only after the question of the imposition of the tax has been submitted to the qualified electors of St. Bernard Parish at an election to be held and conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the adoption of the ordinance and resolution. The authority granted by this Section to impose the tax shall be null and void if the majority of those voting in the election do not vote in favor of the adoption of the ordinance and resolution. Further, the authority granted by this Section to hold an election on the ordinance and resolution shall not extend beyond December 31, 1986.
C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance and resolution imposing the tax.
D. This tax shall be imposed uniformly throughout the parish and collected by the school board of the parish of St. Bernard. The school board and police jury may contract, as they deem appropriate, for the collection of the tax.
E. The net proceeds from the tax shall be divided equally between the police jury and the school board.
*Acts 1984, No. 958, §1; Acts 1985, No. 957, §1; Redesignated from R.S. 33:2738.68 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.177** Richland Parish Police Jury; authority to levy additional sales tax {#sec-47-338.177 omnilex-key=us-la-statutes--rs-title-47--47:338.177}
A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Richland.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.
C. The sales and use tax so levied shall be imposed by resolution of the Richland Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the resolution imposing said tax shall be adopted by the Richland Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of such tax shall be deposited in the general fund of the parish of Richland.
*Acts 1985, No. 118, §1, eff. June 29, 1985; Redesignated from R.S. 33:2738.69 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.178** Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization {#sec-47-338.178 omnilex-key=us-la-statutes--rs-title-47--47:338.178}
A. The St. Mary Parish Council is hereby authorized to create within said parish a sales tax district designated as the Ward Six and Ward Nine Sales Tax District of St. Mary Parish. The district shall be composed of all of the unincorporated area within Wards Six and Nine of the parish. No municipality, or any portion thereof, situated within Ward Six shall be included within the sales tax district.
B. The sales tax district shall be created by ordinance of the St. Mary Parish Council. The governing authority of the district shall be a three-member board, and its domicile shall be located in the district at a place designated in the ordinance. The board shall be composed of three members selected and appointed by the parish council. All members shall be residents of the district and each ward in the district shall have at least one board member. The members shall serve until replaced by the parish council and shall serve without pay. The board members shall be the officers of the sales tax district.
C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the board, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana to levy and collect within the district an additional sales and use tax not exceeding three-tenths of one percent, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance or resolution of the board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the distribution and storage for use or consumption of tangible personal property and upon the sale of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance or resolution of the board imposing the tax. The ordinance or resolution may provide for a contract with the sheriff of the parish or the St. Mary Parish sales tax department for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted. The resolution imposing any tax hereunder, or amendments hereto, shall specify that the avails or proceeds of the tax, after payment of collection costs, shall be divided by the board between the parish and Recreation District No. 1 of the parish of St. Mary, state of Louisiana, in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the district approving the levy of the tax in compliance with the requirements of Subsection D hereof. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax, and its provisions shall control the allocation and expenditure thereof. Recreation District No. 1 of the parish of St. Mary shall constitute a local governmental subdivision for the purpose of issuing bonds under Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended.
D. The ordinance or resolution imposing the tax herein authorized shall be adopted by the board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance or resolution.
*Acts 1985, No. 285, §1, eff. July 7, 1985; Redesignated from R.S. 33:2738.70 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.179** Red River Parish School Board; authority to levy additional sales tax {#sec-47-338.179 omnilex-key=us-la-statutes--rs-title-47--47:338.179}
A. The Red River Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Red River.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent level authorized by R.S.47:338.54.
C. The sales and use tax so levied shall be imposed by resolution of the Red River Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the resolution imposing said tax shall be adopted by the Red River Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Acts 1986, No. 192, §1, eff. June 28, 1986; Redesignated from R.S. 33:2738.71 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.180** Union Parish Police Jury; authority to levy additional sales tax; use of proceeds {#sec-47-338.180 omnilex-key=us-la-statutes--rs-title-47--47:338.180}
A. The Union Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one cent within the parish of Union.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax is authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.
C. The sales and use tax so levied shall be imposed by resolution of the Union Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Union Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The purpose of such tax shall be the operation, maintenance, additional construction, and any related corrections function of a parish detention facility.
*Acts 1986, No. 645, §1; Acts 1988, 2nd Ex. Sess., No. 19, §1, eff. Oct. 27, 1988; Acts 1990, No. 840, §1; Redesignated from R.S. 33:2738.72 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.181** Franklin Parish; authority to levy additional sales tax {#sec-47-338.181 omnilex-key=us-la-statutes--rs-title-47--47:338.181}
A. The parish of Franklin, acting through its governing authority, is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Franklin.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent limit authorized by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of Franklin Parish and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of Franklin Parish only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
*Added by Acts 1986, 1st Ex. Sess., No. 5, §1, eff. Dec. 24, 1986. Acts 1990, No. 357, §1, eff. July 10, 1990; Redesignated from R.S. 33:2738.73 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.182** Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent {#sec-47-338.182 omnilex-key=us-la-statutes--rs-title-47--47:338.182}
A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not to exceed a total of four percent within the parish of Richland.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.
C. The sales and use tax so levied shall be imposed by resolution of the Richland Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the resolution imposing said tax shall be adopted by the Richland Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of such tax shall be deposited in the general fund of the parish of Richland.
*Acts 1988, No. 802, §1; Redesignated from R.S. 33:2738.74 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.183** Tangipahoa Parish Council; authority to levy additional sales and use tax {#sec-47-338.183 omnilex-key=us-la-statutes--rs-title-47--47:338.183}
A. The Tangipahoa Parish Council is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Tangipahoa.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent level authorized by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the Tangipahoa Parish Council and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Tangipahoa Parish Council only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of the tax shall be deposited in the general fund of Tangipahoa Parish.
*Acts 1989, 2nd Ex. Sess., No. 5, §1, eff. July 14, 1989; Redesignated from R.S. 33:2738.75 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.183.1** 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 thousand {#sec-47-338.183.1 omnilex-key=us-la-statutes--rs-title-47--47:338.183.1}
A. The governing authority of a parish governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand according to the latest federal decennial census is hereby authorized to levy and collect an additional sales and use tax not to exceed one-half of one percent within the territorial jurisdiction of the parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.54 and other law.
C. The sales and use tax so levied shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
*Acts 2013, No. 218, §1.*
##### **§ 47:338.184** Calcasieu Parish Police Jury; authority to levy additional sales and use tax {#sec-47-338.184 omnilex-key=us-la-statutes--rs-title-47--47:338.184}
A. The Calcasieu Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half cent within the parish of Calcasieu. Such tax shall be imposed for a period not to exceed one year. The proceeds from the levy of said tax shall be used only for the expansion of the Calcasieu Parish Correctional Center.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent level authorized by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the Calcasieu Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Calcasieu Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of the tax shall be deposited in the general fund of Calcasieu Parish.
*Acts 1992, No. 119, §1; Redesignated from R.S. 33:2738.76 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.185** Caldwell Parish Police Jury; authority to levy additional sales and use tax {#sec-47-338.185 omnilex-key=us-la-statutes--rs-title-47--47:338.185}
A. The Caldwell Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Caldwell.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent level authorized by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the Caldwell Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Caldwell Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of the tax shall be deposited in the general fund of Caldwell Parish.
*Acts 1992, No. 127, §1; Redesignated from R.S. 33:2738.77 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.186** Sabine Parish Police Jury; authority to levy additional sales and use tax {#sec-47-338.186 omnilex-key=us-la-statutes--rs-title-47--47:338.186}
A. The Sabine Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Sabine.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana and shall be in addition to the four percent level authorized by R.S. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the Sabine Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Sabine Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of the tax shall be deposited in the general fund of Sabine Parish.
*Acts 1992, No. 194, §1; Redesignated from R.S. 33:2738.78 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.187** St. Landry Parish; authority to levy additional sales and use tax {#sec-47-338.187 omnilex-key=us-la-statutes--rs-title-47--47:338.187}
A. The governing authority of St. Landry Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of two percent within the parish of St. Landry.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of St. Landry Parish and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of St. Landry Parish only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
E. The proceeds of the tax shall be deposited in the general fund of St. Landry Parish and shall be used solely for public purposes within the parish.
*Acts 1992, No. 662, §1; Redesignated from R.S. 33:2738.79 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.188** West Carroll Parish Police Jury; authority to levy additional sales and use tax {#sec-47-338.188 omnilex-key=us-la-statutes--rs-title-47--47:338.188}
A.(1) The West Carroll Parish Police Jury is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of West Carroll under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the police jury is authorized to levy and collect, including without limitations the taxes authorized by R.S. 47:338.54.
(2) Notwithstanding any other provision of law to the contrary, the West Carroll Parish Police Jury is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of West Carroll under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the police jury is authorized to levy and collect, including without limitations the taxes authorized by Paragraph (1) of this Subsection and R.S. 47:338.54.
B. The proceeds of the sales and use taxes authorized by this Section shall be used for such purposes as are determined by the police jury, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use taxes so levied shall be imposed by ordinance of the police jury, and shall be levied upon the sale at retail, the use, lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the parish of West Carroll, all as defined in Chapter 2 of this Subtitle. The ordinance imposing the tax shall be adopted by the police jury only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of West Carroll at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. The sales and use taxes authorized by this Section shall be in addition to all other sales and use taxes being collected by the police jury, and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
Acts 1995, No. 34, §1, eff. May 25, 1995; Acts 1996, 1st Ex. Sess., No. 92, §1, eff. May 10, 1996; Redesignated from R.S. 33:2738.80 pursuant to Acts 2011, No. 248, §4.
NOTE: ACTS 1996, 1ST EX. SESS., NO. 92, §2, RELATIVE TO APPLICABILITY TO THIS TAX EXEMPTION IS AUTHORIZED BY ACTS 1996, 1ST EX. SESS., NO. 38.
##### **§ 47:338.189** St. Bernard Parish; authority to levy additional sales and use tax {#sec-47-338.189 omnilex-key=us-la-statutes--rs-title-47--47:338.189}
A. The governing authority of St. Bernard Parish may levy and collect an additional sales and use tax, not to exceed one-half of one percent, within the parish. Pursuant to the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Article VI, Paragraph 29(A) of the Constitution of Louisiana and shall be in addition to all other sales and use taxes which the governing authority is authorized to levy and collect, including without limitation the taxes authorized by R.S. 47:338.54, 338.85, and 338.98.
B. The proceeds of the sales and use tax herein authorized shall be used solely for the purpose of improvements to the sewer and water system in St. Bernard Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within St. Bernard Parish. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the parish voting on the proposition at an election held for that purpose and conducted on the first Saturday in October or the first Tuesday after the first Monday in November of even-numbered years pursuant to R.S. 18:402(F)(2).
D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 1998, No. 66, §1, eff. June 24, 1998; Redesignated from R.S. 33:2738.81 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.190** Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized {#sec-47-338.190 omnilex-key=us-la-statutes--rs-title-47--47:338.190}
A. Hospital Service District No. 1 of Vermilion Parish (the district) is hereby authorized to levy and collect a sales and use tax not exceeding one percent within the boundaries of the district.
B. The tax authorized by this Section shall be in addition to all other taxes which the Hospital Service District No. 1 of Vermilion Parish is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to any other political subdivision by any other provision of law.
C. The sales tax so levied shall be imposed by an ordinance of the district and shall be levied upon the sale at retail, the use, lease or rental, the consumption, and storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the board of commissioners only after the question of the imposition of such tax has been submitted to the qualified electors of the district at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax. The term or duration of the levy of the tax may be limited by the provisions of the proposition submitted at the election.
D. The proceeds of the tax shall be used and expended solely for the lawful purpose or purposes set out in the proposition approved by the electors at the election authorizing the tax, which proposition may authorize the funding of the proceeds into bonds in accordance with the provisions of Subpart F of Part III of Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950 and for the purpose of issuing such bonds under such authority the district shall constitute a local governmental subdivision.
E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 2000, No. 9, §1, eff. June 15, 2000; Redesignated from R.S. 33:2738.82 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.191** Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized {#sec-47-338.191 omnilex-key=us-la-statutes--rs-title-47--47:338.191}
A. Hospital Sales Tax District No. 2 of the Parish of Vermilion, State of Louisiana, referred to in this Section as the "sales tax district", is hereby created. The sales tax district shall be a special district and political subdivision of the state. The boundaries of the sales tax district shall be coextensive with the boundaries of Hospital Service District No. 2 of the Parish of Vermilion, State of Louisiana, referred to in this Section as the "hospital district", as such boundaries exist on April 18, 2002.
B. The board of commissioners of the hospital district shall be the governing authority of the sales tax district.
C. The governing authority of the sales tax district may levy and collect a sales and use tax not to exceed one-half of one percent within the boundaries of the sales tax district.
D. The tax authorized by this Section shall be in addition to all other sales and use taxes authorized to be levied by the police jury of Vermilion Parish, the Vermilion Parish School Board, or the governing authority of any municipality or special district within the boundaries of the sales tax district. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law to any other political subdivision.
E. The sales tax so levied shall be imposed by ordinance of the governing authority of the sales tax district and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the sales tax district, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority of the sales tax district only after the question of the imposition of such tax has been submitted to the qualified electors of the sales tax district at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition has voted in favor of the imposition of the tax.
F.(1) The proceeds of the tax, after all reasonable and necessary expenses of collecting and administering the tax are paid, shall be dedicated and used for the purposes of paying the cost of emergency room operations and acquiring, maintaining, and improving hospital buildings, equipment, and other capital facilities within the hospital district whether owned and operated by the hospital district on April 18, 2002, or jointly owned and operated by the hospital district and the sales tax district under the terms and provisions of intergovernmental agreements to be entered into by and between such districts.
(2) The proceeds of the tax may also be used to pay any bonded or funded indebtedness of the hospital district incurred for such capital purposes.
G. Except where inapplicable, the procedure established by Chapter 2 of this Subtitle shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement such provisions and to make such provisions applicable to the tax authorized by this Section shall be fixed in the ordinance of the governing authority of the sales tax district.
H. The tax shall be imposed and collected uniformly throughout the sales tax district and shall be collected at the same time and in the same manner as all other sales and use taxes authorized to be levied and collected within the boundaries of the sales tax district by any other political subdivision in the parish.
*Acts 2002, 1st Ex. Sess., No. 88, §1, eff. April 18, 2002; Redesignated from R.S. 33:2738.83 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.192** Authorization to levy and collect additional sales and use tax in certain parishes and municipalities {#sec-47-338.192 omnilex-key=us-la-statutes--rs-title-47--47:338.192}
A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the city of Natchitoches may levy and collect an additional one percent sales and use tax within the municipality under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana nor any other provision of law to the contrary.
(2)(a) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of East Baton Rouge may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established in Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary.
(b) Notwithstanding any other provision of law to the contrary, the governing authority of any municipality located in the parish of East Baton Rouge may levy and collect an additional one percent sales and use tax within the municipality under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established in Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary.
(3) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Orleans may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which additional sales and use tax shall not be subject to the combined rate limitations established in Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary.
B. The sales and use tax so levied shall be imposed by ordinance of the governing authority of such local governmental subdivision and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish or municipality, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of such parish or municipality, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
C. The ordinance imposing any tax hereunder may specify that if the tax is levied by the governing authority of the parish the net avails or proceeds of the tax may be allocated among the governing authority of the parish and municipalities within the parish in accordance with a formula or method of allocation set forth in the question or proposition approved by a majority of the electors of the parish voting thereon at an election held for that purpose.
D.(1) The proceeds of the tax authorized in this Section shall be used only for purposes of providing for additional compensation for law enforcement officers or firefighters employed by the respective governing authority levying the tax or sharing in the proceeds therefrom and may also be expended by such entities for paying for the employer share of any retirement contribution for such employees.
(2) Notwithstanding any other provision of law to the contrary, the proceeds of the tax authorized in Paragraph (A)(1) of this Section shall be dedicated fifty percent to the police department of the city of Natchitoches and fifty percent to the fire department of the city of Natchitoches. The proceeds of the tax dedicated to the police department of the city of Natchitoches shall be dedicated seventy percent to fund salary enhancements for the employees of the department and thirty percent to fund employer retirement contributions for employees of the department. The proceeds of the tax dedicated to the fire department of the city of Natchitoches shall be dedicated forty percent to fund salary enhancements for the employees of the department, forty percent to fund additional employees and retirement contributions for employees of the department, and twenty percent to fund capital improvements and equipment.
E. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the respective governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
*Acts 2003, No. 960, §1, eff. July 1, 2003; Acts 2004, No. 9, 1st Ex. Sess., §1, eff. March 25, 2004; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2738.84 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.193** Authorization to levy and collect additional sales and use tax; Lafayette Parish {#sec-47-338.193 omnilex-key=us-la-statutes--rs-title-47--47:338.193}
A.(1) Notwithstanding any other provision of law to the contrary, the parish of Lafayette, the largest municipality within such parish, and any sales tax district or districts created by the governing authority of such parish pursuant to R.S. 47:338.54 may levy and collect an additional sales and use tax of up to one percent pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana; provided that such levy shall not result in an increase in the rate of the sales and use tax levied within the parish or any portion of the parish in excess of one percent. The additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary, including the combined rate limitation established by R.S. 47:338.54.
(2) The authority granted in this Section shall not limit any prior taxing authority granted to such parish, municipality, or sales tax district, or to the school board or any other political subdivision within such parish pursuant to any other provision of law, whether or not such additional tax has been levied on July 1, 2006. Specifically, any tax levied under the authority of this Section shall not be used or included in the calculation of the tax limit authorization for any political subdivision in R.S. 47:338.54.
B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of such parish, the governing authority of the largest municipality within such parish, or the governing authority of the sales tax district if the district is provided such authority, as the case may be, including the funding of the avails of the additional tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of such parish, municipality, or sales tax district, as the case may be, and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services all as defined in this Chapter. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of such parish, municipality, or sales tax district, as the case may be, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the respective governing authorities and shall be collected at the same time and in the same manner as set forth in this Chapter.
*Acts 2006, No. 583, §1, eff. July 1, 2006; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2738.85 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.194** North Caddo Hospital Service District; sales tax authorization {#sec-47-338.194 omnilex-key=us-la-statutes--rs-title-47--47:338.194}
A. The governing authority of the North Caddo Hospital Service District, referred to in this Section as the "district", may levy and collect a sales and use tax not to exceed one percent within the boundaries of the district.
B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of the district is authorized to levy. The authority granted in this Section shall not limit any prior taxing authority granted to the parish of Caddo or any other political subdivision within the parish by any other provision of law.
C. The sales and use tax shall be imposed by ordinance of the governing authority of the district and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of this Subtitle; however, the ordinance imposing the tax shall be adopted by the governing authority of the district only after the question of the imposition of the tax has been submitted to the qualified electors of the district at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
D. The sales and use tax authorized pursuant to this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized pursuant to this Section shall be used for such lawful purposes as are determined by the governing authority of the district.
*Acts 2011, No. 204, §1, eff. July 1, 2011; Redesignated from R.S. 33:2738.86 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.195** Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax {#sec-47-338.195 omnilex-key=us-la-statutes--rs-title-47--47:338.195}
Any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district may exempt any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district from the sales and use tax levied by such taxing authority.
*Added by Acts 1982, No. 612, §2; Redesignated from R.S. 33:2739 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.196** Authority to levy additional sales and use tax; Union Parish School Board {#sec-47-338.196 omnilex-key=us-la-statutes--rs-title-47--47:338.196}
A. The Union Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the territorial jurisdiction of the parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.54 and other law.
C. The sales and use tax so levied shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the Louisiana Election Code and the majority of those voting in the election voted in favor of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
*Acts 2013, No. 218, §1; Acts 2014, No. 24, §1.*
##### **§ 47:338.197** Additional sales and use tax authorized for certain municipalities {#sec-47-338.197 omnilex-key=us-la-statutes--rs-title-47--47:338.197}
A. Notwithstanding any other provisions of law to the contrary, the governing authority of any municipality with a population of not less than twelve thousand eight hundred fifty persons and not more than thirteen thousand seventy-five persons according to the latest federal decennial census is hereby authorized to submit to the qualified electors of the municipality at an election conducted in accordance with the Louisiana Election Code a proposition authorizing the imposition of an additional tax, not to exceed one percent, to be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the municipality, all as provided for in Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. Following favorable passage of such proposition the governing authority of the municipality may levy and impose by ordinance all or any portion of the tax authorized by the proposition.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.1 or any other statute. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provisions of law.
C. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
*Acts 2014, No. 501, §1, eff. June 5, 2014.*
##### **§ 47:338.198** Avoyelles Parish School Board; authority to levy additional sales and use tax {#sec-47-338.198 omnilex-key=us-la-statutes--rs-title-47--47:338.198}
A. The Avoyelles Parish School Board is hereby authorized to levy and collect an
additional sales and use tax not to exceed one percent within the territorial jurisdiction of the
parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution
of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation
found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition
to the taxes authorized by R.S. 47:338.54 and other law.
C. The sales and use tax so levied shall be imposed by resolution of the Avoyelles
Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the
consumption and the storage for consumption of corporeal movable property, and on sales
of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana
Revised Statutes of 1950. However, the resolution imposing the tax shall be adopted by the
Avoyelles Parish School Board only after the question of the imposition of the tax has been
submitted to the qualified electors of the parish at an election conducted in accordance with
the Louisiana Election Code and the majority of those voting in the election voted in favor
of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same
time and in the same manner as set forth in Chapter 2-D of Subtitle II of Title 47 of the
Louisiana Revised Statutes of 1950.
*Acts 2016, No. 180, §1, eff. May 19, 2016.*
##### **§ 47:338.199** Jefferson Davis Parish School Board; authority to levy additional sales and use tax {#sec-47-338.199 omnilex-key=us-la-statutes--rs-title-47--47:338.199}
A. The Jefferson Davis Parish School Board is hereby authorized to levy and collect
an additional sales and use tax not to exceed one-half of one percent within the territorial
jurisdiction of the parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution
of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation
found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition
to the taxes authorized by R.S. 47:338.54 and other law.
C. The sales and use tax so levied shall be imposed by an ordinance of the Jefferson
Davis Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental,
the consumption and the storage for consumption of, and distribution of tangible personal
property or digital products, and on sales of services in the parish, all as defined in Chapter
2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the Jefferson
Davis Parish School Board only after the question of the imposition of the tax has been
submitted to the qualified electors of the parish at an election conducted in accordance with
the Louisiana Election Code and the majority of those voting in the election voted in favor
of the imposition of the tax.
D. This tax shall be in addition to all other taxes and shall be collected at the same
time and in the same manner as set forth in this Chapter.
*Acts 2025, No. 131, §1, eff. June 8, 2025.*
#### **PART J** HOTEL AND MOTEL OCCUPANCY TAXES
##### **§ 47:338.201** Hotel occupancy tax; Jefferson and Orleans parishes {#sec-47-338.201 omnilex-key=us-la-statutes--rs-title-47--47:338.201}
A.(1) Except as provided in Subsection D of this Section, in addition to any other tax or assessment levied or authorized by law, the governing authorities of the parish of Jefferson and the parish of Orleans are hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within the respective parish. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designated for dwelling, lodging, or sleeping purposes to transient guests, where such establishment contains ten or more guest rooms. "Hotel" does not include any hospital, convalescent or nursing home or sanitarium, or hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority shall impose the hotel occupancy tax by ordinance or resolution adopted by the governing authority which shall have the right to provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax. The resolution levying and imposing the hotel occupancy tax may not be adopted by the governing authority unless prior thereto the governing authority of the parish approves the levy of such hotel occupancy tax by a favorable vote of a majority of the members present and voting.
C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the hotel occupancy tax authorized hereby. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located in the parish.
D. No parish in which a hotel occupancy tax which levies a specific amount per occupied hotel room per night has previously been levied shall be authorized to levy a tax pursuant to this Section.
E. The net proceeds of the tax after the deduction of reasonable collection expenses shall be allocated or distributed by the governing authority as follows:
(1) All of the net proceeds of the tax collected from hotels located in unincorporated areas within the parish shall be allocated to the parish.
(2) Thirty percent of the net proceeds of the tax collected from hotels located in municipalities within the parish shall be distributed by the governing authority of the parish to the governing authority of such municipality; such monies shall be used by such municipalities solely for the purpose of funding tourism promotion. The remainder of such net proceeds shall be allocated to the parish.
F. Except as otherwise provided in Subsection E of this Section, the proceeds of the tax levied pursuant to this Section shall be used solely and exclusively to fund programs and projects concerning tourism related activities, including but not limited to, capital construction, equipment and supplies, tourism personnel, and advertising, or to fund bonds or other indebtedness issued for such tourism related activities in accordance with the provisions of Subsection G of this Section.
G.(1) As used in this Subsection, the following terms shall have the following meanings:
(a) "Governing authority" means the governing authority of the parish or municipality to whom the proceeds of the tax are distributed or allocated as provided for in Subsection E.
(b) "Issuer" means the governing authority in whose name bonds authorized hereunder are issued.
(c) "Resolution" means a resolution, ordinance, act or other appropriate legislative enactment of a governing authority.
(d) "Tax revenues" means the proceeds or avails of any tax imposed under the authority of this Section.
(2) The governing authority may, in the manner provided for in this Subsection, fund tax revenues into negotiable bonds.
(3) The governing authority may issue bonds from time to time solely and exclusively to fund programs and projects as provided for in Subsection E of this Section, such bonds to be payable solely from and secured by an irrevocable pledge and dedication of tax revenues subject only to the prior payment of the costs and expenses of administration and collection of such tax. The bonds shall have such form, characteristics, and details, be sold and be subject to the limitations and restrictions provided in this Subsection.
(4)(a) The bonds shall be authorized and issued by resolution of the governing authority and shall be of such series, bear such date or dates, mature at such time or times, beginning not more than three years after the date of the bonds and ending not later than twenty-five years after the date thereof, bear interest at such rate or rates payable at such times, be in such denomination, be in such form, either coupon or fully registered without coupons, carry such registration and exchangeability privileges, be payable in such medium and at such place or places within or without the state, be subject to such terms of redemption, be entitled to such priorities on the tax revenues and be sold upon such terms not inconsistent herewith as such resolution may provide.
(b) The bonds shall be executed in the name of the parish or municipality by the manual or facsimile signatures of such official or officials of the parish or municipality as designated by the governing authority in the resolution authorizing their issuance. At least one signature on each bond shall be a manual signature. The seal, or a facsimile thereof, of such parish or municipality shall be affixed, imprinted, engraved, or otherwise reproduced upon each bond.
(c) The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of tax revenues estimated by the governing authority to be received by it in the calendar year in which the bonds are issued.
(5)(a) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the tax revenues received or to be received by the governing authority of the issuer and shall not constitute an indebtedness or pledge of the general credit of the issuer within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. No member of the governing authority or officer of the issuer or any person executing the bonds shall be personally liable on such bonds.
(b) Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of such part of the tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus, or other proceedings, enforce and compel performance of all duties required to be performed by the governing authority as a result of issuing the bonds and may similarly enforce the provisions of the ordinance or other enactment of the governing authority imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
(c) When any bonds shall have been issued hereunder neither the legislature, the governing authority, nor any other authority shall discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the tax revenues to be received by the issuer until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds and the coupons representing interest thereon a contractual right under the provisions of this Subpart.
(6)(a) The governing authority may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series, or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing authority may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be coequal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
(b) Any resolution may contain such covenants with the future holder or holders of the bonds as to the tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing authority to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this Section.
(c) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection, and proper application of the tax revenues as the governing authority may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance or other enactment of the governing authority imposing the tax and pursuant to which the tax is being collected, and the obligation of the governing authority to continue to levy, collect, and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance or other enactment, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.
(7)(a)(i) Bonds issued hereunder may be sold at either private, negotiated sale, or public sale on sealed bids in the manner provided in R.S. 39:1426.
(ii) Bonds issued pursuant to this Section may also be issued as provided for in Chapter 13 of Title 39 of the Louisiana Revised Statutes of 1950.
(b) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the issuer for the purpose or purposes authorized to be issued as provided for in Subsection F of this Section, but the purchasers of the bonds shall not be obligated to see to the application of the proceeds.
(8)(a) Before bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
(b) Such recital shall be deemed to be an authorized declaration of the governing authority and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions, and things required to exist, happen, and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form, and manner as required by law; that the amount of the bonds, together with all other indebtedness of the issuer does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the governing authority nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.
(9) After the time within which the validity of the bonds may be contested has elapsed as provided for in Paragraph (13) of this Subsection, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon a legend substantially as follows:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in ____________________. Registered this __________ day of ____________________, 19____.
_____________________________________________
SECRETARY OF STATE"
(10) All bonds issued under the provisions of this Section and the interest thereon shall be exempt from all taxation in the state of Louisiana. The bonds may be used for deposit with any officer, board, municipality, or other political subdivision of the state of Louisiana in any case where deposit of security is required.
(11)(a) The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election, or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection, and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
(b) However, in accomplishing the purposes and programs provided for in Subsection F of this Section, the governing authority is hereby authorized and empowered to utilize all of the types of securities, devices, procedures, and methods of borrowing or securing provided for tax revenues in Title 39 of the Louisiana Revised Statutes of 1950 when issuing indebtedness and otherwise using the tax revenue provided for in this Section. The bonds issued may be issued, re-issued, advertised, sold, secured, enhanced, refunded, defeased, or otherwise utilized, and the tax revenues may be used in any manner according to any procedure provided for in that Title for governing authorities; provided that such use accomplishes the programs provided for in Subsection F of this Section.
(12) Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the negotiable instruments law of the state of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
(13)(a)(i) The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the issuer is located and shall be published in one issue of the official journal of the parish or municipality; however, it shall not be necessary to publish any exhibits to such resolution if the same are available for public inspection and such fact is stated in the publication.
(ii) Within thirty days after the date of publication, any person in interest may contest the legality of the tax levied and of the resolution, any provisions in the resolution made for the security and payment of the bonds to be issued pursuant to it, and the validity of all other provisions and proceedings relating to the authorization and issuance of such bonds and the levy of the taxes.
(iii) If no action or proceeding is instituted within the thirty days, no person shall have any cause of action to test the regularity, formality, legality, or effectiveness of the levy of the tax and of the resolution, any provisions of the bonds to be issued pursuant to the resolution, the provisions for the security and payment of the bonds, and the validity of all other provisions and proceedings relating to the authorization and issuance of the bonds and the levy of the tax, for any cause whatsoever and it shall be conclusively presumed that every legal requirement for the issuance of the bonds and the levy of the tax has been complied with and that the bonds and tax are legal. Thereafter, no court shall have authority to inquire into any of such matters.
(b) Any action or proceeding instituted by a person in interest or by the parish shall be in accord with the procedures of Part XVI of Chapter 32 of Title 13 of the Louisiana Revised Statutes of 1950.
*Acts 1989, No. 265, §1, eff. June 26, 1989; Acts 1990, No. 33, §1, eff. June 20, 1990; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2740.18 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.202** Hotel occupancy tax in Jefferson Parish {#sec-47-338.202 omnilex-key=us-la-statutes--rs-title-47--47:338.202}
A. The governing authority of the parish of Jefferson is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located on the east bank of the Mississippi River within the parish. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall mean and include any establishment engaged in the business of furnishing or providing rooms intended or designated for dwelling, lodging, or sleeping purposes to transient guests, where such establishment contains two or more rooms. "Hotel" does not include any hospital, convalescent or nursing home, or sanitarium, or hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority shall impose the hotel occupancy tax by ordinance or resolution adopted by the governing authority which shall have the right to provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax. The resolution levying and imposing the hotel occupancy tax may not be adopted by the governing authority unless prior thereto the governing authority of the parish approves the levy of such hotel occupancy tax by a favorable vote of a majority of the members present and voting.
C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the hotel occupancy tax. The tax shall be in addition to all other taxes presently being levied upon the occupancy of hotel rooms in the parish.
D.(1) The net proceeds of the tax after deduction of reasonable collection expenses shall be used for the following purposes:
(a) For the design and construction of a docking facility and pedestrian access for the USS Cabot/Dedalo Aircraft Carrier to be permanently moored in Kenner at the approximate location of the existing Rivertown docking facility, to plan, acquire, finance, own, construct, operate, and maintain cultural and recreational facilities.
(b) Proceeds collected in excess of three hundred twenty-five thousand dollars each fiscal year may be used for potential operating expenses for the USS Cabot/Dedalo Aircraft Carrier or to plan, acquire, finance, own, construct, and promote cultural and recreational facilities, including a maritime attraction at the Rivertown docking facility, for the first two years of collections, in an amount not to exceed one hundred thousand dollars per year.
(c) To plan, acquire, finance, own, construct, operate, and maintain cultural and recreational facilities including professional and amateur sporting facilities, which may include but not limited to a baseball stadium, located on the one hundred twelve acre tract of land located adjacent to and south of the Airline Highway right of way to the east of its intersection with Hickory Avenue known as the LaSalle Tract in Jefferson Parish and on any contiguous tract or tracts subsequently acquired by or on behalf of the parish.
(2)(a) There shall be no sleeping rooms or overnight accommodations constructed on the Cabot/Dedalo Aircraft Carrier, or on any of the facilities constructed with the proceeds from the hotel occupancy tax provided for herein.
(b) There shall be no sleeping rooms or overnight accommodations constructed or provided on the LaSalle Tract in Jefferson Parish.
(c) No elected public official shall have any financial interest in any transaction involving any activity associated with the LaSalle Tract of land located in Jefferson Parish, including but not limited to purchase of additional property; contracts or subcontracts for professional services, for other goods, services, materials, or supplies, or for construction; or leases with sports franchises.
E. The governing authority may issue bonds solely and exclusively for the purposes set forth in Subsection D of this Section, such bonds to be payable solely from and secured by an irrevocable pledge and dedication of tax revenues subject only to the prior payment of the costs and expenses of administration and collection of such tax. The bonds shall have such form, characteristics, and restrictions provided in this Subsection.
F. The bonds shall be authorized and issued by resolution of the governing authority and shall be of such series, bear such date or dates, mature at such time or times, beginning not more than ten years after the date of the bonds and ending not later than twenty-five years after the date thereof, bear interest at such rate or rates payable at such times, be in such denomination, be in such form, either coupon or fully registered without coupons, carry such registration and exchangeability privileges, be payable in such medium and at such place or places within or without the state, be subject to such terms of redemption, be entitled to such priorities on the tax revenues and be sold upon such terms not inconsistent herewith as such resolution may provide. The bonds shall be executed in the name of the parish or municipality by the manual or facsimile signatures of such official or officials of the parish or municipality as designated by the governing authority in the resolution authorizing their issuance. At least one signature on each bond shall be a manual signature. The seal, or a facsimile thereof, of such parish or municipality shall be affixed, imprinted, engraved, or otherwise reproduced upon each bond. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery, any person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder, and then outstanding, shall never exceed seventy-five percent of the amount of tax revenues estimated by the governing authority to be received by it in the calendar year in which the bonds are issued.
G.(1) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the tax revenues received or to be received by the governing authority of the issuer and shall not constitute an indebtedness or pledge of the general credit of the issuer within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect. No member of the governing authority or officer of the issuer or any person executing the bonds shall be personally liable on such bonds.
(2) Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of such part of the tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds, or coupons attached thereto, may either at law or in equity, by suit, action, mandamus, or other proceedings, enforce and compel performance of all duties required to be performed by the governing authority as a result of issuing the bonds and may similarly enforce the provisions of the ordinance or other enactment of the governing authority imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.
(3) When any bonds shall have been issued hereunder neither the legislature, the governing authority, nor any other authority shall discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the tax revenues to be received by the issuer until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders, from time to time of such bonds and the coupons representing interest thereon, a contractual right under the provisions of this Subpart.
H.(1) The governing authority may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series, or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the governing authority may, in the proceedings authorizing the issuance of such bonds provide that all of the bonds, of such series or issue shall be co-equal as to lien regardless of the time of delivery; provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.
(2) Any resolution may contain such covenants with the future holder or holders of the bonds as to the tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing authority to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this Section.
(3) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection, and proper application of the tax revenues as the governing authority may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance, or other enactment of the governing authority imposing the tax and pursuant to which the tax is being collected, and the obligation of the governing authority to continue to levy, collect, and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of said ordinance or other enactment, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.
I.(1)(i) All bonds issued hereunder shall be advertised for sale on sealed bids, in accordance with the law of Louisiana providing a uniform advertising procedure for securities of public entities required to be sold at public sale on sealed bids. The governing authority may reject any and all bids. If the bonds are not sold pursuant to the advertisement, they may be sold by the governing authority at private sale within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed.
(ii) Bonds issued pursuant to this Section may also be issued as provided for in Chapter 13 of Title 39 of the Louisiana Revised Statutes of 1950.
(2) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the issuer for the purpose or purposes authorized to be issued as provided for in Subsection D of this Section, but the purchasers of the bonds shall not be obligated to see to the application of proceeds.
J.(1) Before bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."
(2) Such recital shall be deemed to be an authorized declaration of the governing authority and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions, and things required to exist, happen, and be performed precedent to, and in the issuance of the bonds and imposition of the tax have existed, have happened, and have been performed in due time, form, and manner as required by law; that the amount of the bonds, together with all other indebtedness of the issuer does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the governing authority nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations, or tax in any court or in any action or proceeding.
K. After the time within which the validity of the bonds may be contested has elapsed as provided for in Paragraph (13) of this Subsection, the bonds shall be registered with the secretary of state without charge, and shall have endorsed thereon a legend substantially as follows:
"Incontestable. Secured by a pledge and dedication of a sales and use tax in ___________________. Registered this _______ day of ___________, 19_____.
______________________________________
Secretary of State"
L. All bonds issued under the provisions of this Section and the interest thereon shall be exempt from all taxation in the state of Louisiana. The bonds may be used for deposit with any officer, board, municipality, or other political subdivision of the state of Louisiana in any case where deposit of security is required.
M.(1) The provisions of this Section shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Section shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election, or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection, and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided.
(2) However, in accomplishing the purposes and programs provided for in Subsection D of this Section, the governing authority is hereby authorized and empowered to utilize all types of securities, devices, procedures, and methods of borrowing or securing provided for tax revenues in Title 39 of the Louisiana Revised Statutes of 1950 when issuing indebtedness and otherwise using the tax revenue provided for in this Section. The bonds issued may be funded, defeased, or otherwise utilized, and the tax revenues may be used in any manner according to any procedure provided for in that Title for governing authorities, provided that such use accomplishes the programs provided for in Subsection D of this Section.
N. Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the negotiable instruments law of the state of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.
O.(1) The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the issuer is located and shall be published in one issue of the official journal of the parish or municipality; however, it shall not be necessary to publish any exhibits to such resolution if the same are available for public inspection and such fact is stated in the publication. Within thirty days after the date of publication, any person in interest may contest the legality of the tax levied and of the resolution, any provisions in the resolution made for the security and payment of the bonds to be issued pursuant to it, and the validity of all other provisions and proceedings relating to the authorization and issuance of such bonds and the levy of the taxes. If no action or proceeding is instituted within the thirty days, no person shall have any cause of action to test the regularity, formality, legality, or effectiveness of the levy of the tax and of the resolution, any provisions of the bonds to be issued pursuant to the resolution, the provisions for the security and payment of the bonds, and the validity of all other provisions and proceedings relating to the authorization and issuance of the bonds and the levy of the tax, for any cause whatsoever and it shall be conclusively presumed that every legal requirement for the issuance of the bonds and the levy of the tax has been complied with and that the bonds and tax are legal. Thereafter, no court shall have authority to inquire into any of such matters.
(2) Any action or proceeding instituted by a person in interest or by the parish shall be in accord with the procedures of Part XVI of Chapter 32 of Title 13 of the Louisiana Revised Statutes of 1950.
P. At the end of each fiscal year the avails of the tax shall be used to retire the principal and interest of any outstanding bonds issued for the purposes set forth in this Section; and at such time as the outstanding bonds are paid in full as to principal and interest, the authority to levy said tax shall expire and this Section shall have no further effect.
Acts 1991, No. 751, §1, eff. July 1, 1991; Acts 1991, 3rd Ex. Sess., No. 10, §1, eff. Aug. 6, 1991; Acts 1992, No. 68, §2; Acts 1995, No. 206, §1, eff. June 14, 1995; Acts 2011, 1^st^ Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2740.18.1 pursuant to Acts 2011, No. 248, §4.
{{NOTE: SEE ACTS 1991, 3RD EX. SESS., NO. 10, §§2 AND 3.}}
##### **§ 47:338.203** Hotel occupancy tax in Jefferson Parish {#sec-47-338.203 omnilex-key=us-la-statutes--rs-title-47--47:338.203}
A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the Jefferson Parish Council, whether acting as the governing authority of Jefferson Parish or as the governing authority of any special district created for the purposes set forth in Subsection D of this Section, is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within Jefferson Parish, both unincorporated areas and incorporated municipalities. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 47:338.201 and 338.202. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8). Fifty percent of the hotel occupancy tax collected within each municipality in Jefferson Parish shall be remitted to the municipality in which it was collected and shall be used for purposes enumerated in Subsection D of this Section to promote and fund programs that enhance visitation and tourism in the municipalities.
B. The governing authority shall impose the hotel occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the council take action as authorized in this Section to collect the hotel occupancy tax, the collection shall begin no earlier than August 1, 2004. The ordinance levying and imposing the hotel occupancy tax shall be approved by a favorable vote of a majority of the members of the governing authority present and voting. The term "ordinance" means an ordinance, act, or other appropriate legislative enactment of the governing authority.
C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the hotel occupancy tax. The tax shall be in addition to all other taxes presently being levied upon the occupancy of hotel rooms in the parish.
D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used to fund tourism promotion in Jefferson Parish and in the municipalities of Jefferson Parish to fund programs and special events relating to tourism, in Jefferson Parish by only a parish-designated body and in the municipalities by a mayor-designated body whose sole purpose is to promote and fund programs that enhance visitation and tourism, such as the programs of the existing Jefferson Convention and Visitors Bureau and the programs of the Kenner Convention and Visitors Bureau.
*Acts 2004, No. 790, §1, eff. July 8, 2004; Redesignated from R.S. 33:2740.18.2 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.204** City of Winnsboro; hotel occupancy tax; authorization {#sec-47-338.204 omnilex-key=us-la-statutes--rs-title-47--47:338.204}
A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Winnsboro may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall be two percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Winnsboro shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax solely and exclusively to fund the maintenance and operation of a civic center located within the city.
*Acts 2008, No. 100, §1, eff. July 1, 2008; Redesignated from R.S. 33:2740.18.3 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.205** City of Mansfield; hotel occupancy tax; authorization {#sec-47-338.205 omnilex-key=us-la-statutes--rs-title-47--47:338.205}
A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Mansfield may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed three percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Mansfield shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting on the proposition at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all other taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the proceeds of the tax shall be deposited in the general fund of the city of Mansfield and shall be used solely for public purposes within the city.
*Acts 2010, No. 922, §1, eff. July 1, 2010; Redesignated from R.S. 33:2740.18.4 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.206** Allen Parish; hotel occupancy tax; authorization {#sec-47-338.206 omnilex-key=us-la-statutes--rs-title-47--47:338.206}
A.(1)(a) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of Allen Parish may, in accordance with Subsection B of this Section, levy and collect a tax upon the paid occupancy of hotel rooms located within the parish. The hotel occupancy tax shall be one percent of the rent or fee charged for such occupancy.
(b) The governing authority of the parish of Allen may, in accordance with Subsection B of this Section, levy and collect an additional tax upon the paid occupancy of hotel rooms located within the parish. Such tax shall be three percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of Allen Parish shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the parish voting at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized hereby. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located within the parish.
D.(1) Except as provided in Subsection C of this Section, the proceeds of the tax levied pursuant to Subparagraph (A)(1)(a) of this Section shall be used solely and exclusively to fund capital improvements within the parish.
(2) Except as provided in Subsection C of this Section, the proceeds of the tax levied pursuant to Subparagraph (A)(1)(b) of this Section shall be used as provided in this Paragraph. One-third of the proceeds shall be used for the maintenance and operation of the Allen Parish Airport, one-third of the proceeds shall be used for the maintenance and operation of the Allen Parish Courthouse, and one-third of the proceeds shall be allocated to the Allen Parish assessor to be used for the expenses of the Allen Parish assessor's office.
*Acts 1998, No. 48, §1; Acts 2006, No. 359, §1, eff. July 1, 2006; Redesignated from R.S. 33:2740.42 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.207** Certain municipalities; hotel occupancy tax; authorization {#sec-47-338.207 omnilex-key=us-la-statutes--rs-title-47--47:338.207}
A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of any municipality having a population of less than ten thousand persons as of the most recent federal decennial census and in which a riverboat is authorized to conduct gaming activities pursuant to R.S. 27:41 et seq. may, in accordance with Subsection B of this Section, levy and collect a tax upon the paid occupancy of hotel rooms located within the municipality. The hotel occupancy tax shall be three dollars per night per room.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of any such municipality shall impose the hotel occupancy tax by ordinance. The governing authority may adopt such ordinance only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the municipality voting at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code. The governing authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized hereby. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located within the municipality.
*Acts 1998, No. 48, §1; Redesignated from R.S. 33:2740.43 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.208** Hotel/motel occupancy tax in the city of Opelousas {#sec-47-338.208 omnilex-key=us-la-statutes--rs-title-47--47:338.208}
A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the city of Opelousas governing authority, whether acting as the governing authority of the city of Opelousas or as the governing authority of any special district created for the purposes set forth in Subsection D of this Section, is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel/motel rooms located within the city of Opelousas. The hotel/motel occupancy tax shall be two percent of the rent or fee charged for such occupancy. The word "hotel" as used in this Section shall have the same definition as that contained in R.S. 47:338.201. The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel/motel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8). Proceeds from the tax collected shall be remitted to the city and shall be used for purposes enumerated in Subsection D of this Section to promote and fund programs that enhance visitation and tourism in the city of Opelousas and to fund improvements within the city.
B. The governing authority shall impose the occupancy tax by ordinance adopted by the governing authority which shall have the right to provide in the ordinance or by resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the occupancy tax, including but not limited to a provision that the initial collection of the tax shall begin on the first of a month following the adoption of the ordinance levying the tax. Should the council take action as authorized in this Section to collect the occupancy tax, the collection shall begin no earlier than January 1, 2008. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of the city at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax. The term "ordinance" as used herein means an ordinance, act, or other appropriate legislative enactment of the governing authority.
C. The governing authority shall have the right to contract with the state of Louisiana for the collection of the occupancy tax. The tax shall be in addition to all other taxes presently being levied upon the occupancy of hotel/motel rooms in the city.
D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used to fund tourism promotion in the city of Opelousas and to fund programs and special events relating to tourism in the city of Opelousas by only a mayor-designated body whose sole purpose is to promote and fund programs that enhance visitation and tourism and improvements within the city.
*Acts 2007, No. 268, §1, eff. July 6, 2007; Redesignated from R.S. 33:2740.68 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.209** Hotel occupancy tax in the city of Natchitoches {#sec-47-338.209 omnilex-key=us-la-statutes--rs-title-47--47:338.209}
A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Natchitoches is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located within the city of Natchitoches. The hotel occupancy tax shall be three and one-half percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, either public or private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room and shall be paid at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax. The ordinance or resolution levying and imposing the hotel occupancy tax may not be adopted by the governing authority unless prior thereto a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code.
C. The governing authority may enter into a contract under such terms and conditions as it deems appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized hereby. The hotel occupancy tax shall be in addition to all taxes presently being levied upon the occupancy of hotel rooms located within the city.
D. The net proceeds of the tax after deduction of reasonable collection expenses shall be used for the following purposes:
(1) One-half of the proceeds shall be disbursed pursuant to a cooperative endeavor agreement to the Cane River National Heritage Area to be used as matching funds in applications for federal funds or other lawful purposes.
(2) One-half of the proceeds shall be used for the operating and marketing costs of the Natchitoches Events Center.
*Acts 2008, No. 837, §1, eff. July 9, 2008; Redesignated from R.S. 33:2740.69 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.210** City of Bunkie; hotel occupancy tax; authorization {#sec-47-338.210 omnilex-key=us-la-statutes--rs-title-47--47:338.210}
A.(1) In addition to any other tax levied and collected, the governing authority of the city of Bunkie may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent, or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Bunkie shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract, under terms and conditions it deems appropriate, including payment of a reasonable collection fee, with any public entity authorized to collect sales or use taxes for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the proceeds of the tax shall be deposited in the general fund of the city and shall be used solely for public purposes within the city.
*Acts 2011, No. 230, §1, eff. June 27, 2011; Redesignated from R.S. 33:2740.18.5 pursuant to Acts 2011, No. 248, §4; Acts 2012, No. 390, §1, eff. May 31, 2012.*
##### **§ 47:338.211** City of Youngsville; hotel occupancy tax; authorization {#sec-47-338.211 omnilex-key=us-la-statutes--rs-title-47--47:338.211}
A.(1) In addition to any other tax levied and collected, the governing authority of the city of Youngsville may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed four percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Youngsville shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund the construction, maintenance, and operation of a multipurpose community center, economic development, and tourism within the city.
*Acts 2013, No. 246, §1.*
##### **§ 47:338.212** City of Zachary; hotel occupancy tax; authorization {#sec-47-338.212 omnilex-key=us-la-statutes--rs-title-47--47:338.212}
A.(1) In addition to any other tax levied and collected, the governing authority of the city of Zachary may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Zachary shall impose the hotel occupancy tax by ordinance. The governing authority may adopt such ordinance only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund infrastructure improvements for the Zachary Youth Park and to fund other recreational opportunities within the city of Zachary.
*Acts 2014, No. 185, §1, eff. July 1, 2014.*
##### **§ 47:338.213** City of Scott; hotel occupancy tax; authorization {#sec-47-338.213 omnilex-key=us-la-statutes--rs-title-47--47:338.213}
A.(1) In addition to any other tax levied and collected, the governing authority of the city of Scott may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Scott shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund the construction, maintenance, and operation of a 4-H facility, a multipurpose community center, or a park or for purposes of economic development, recreation, and tourism within the city.
*Acts 2014, No. 757, §1, eff. June 19, 2014.*
##### **§ 47:338.214** City of Carencro; hotel occupancy tax; authorization {#sec-47-338.214 omnilex-key=us-la-statutes--rs-title-47--47:338.214}
A.(1) In addition to any other tax levied and collected, the governing authority of the city of Carencro may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed four percent of the rent or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Carencro shall impose the hotel occupancy tax by ordinance or resolution. The governing authority may adopt such ordinance or resolution only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance or resolution necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate including payment of a reasonable collection fee for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to fund economic development, the promotion of tourism, and related infrastructure within the city.
*Acts 2014, No. 788, §1.*
##### **§ 47:338.215** Town of Duson; hotel occupancy tax; authorization {#sec-47-338.215 omnilex-key=us-la-statutes--rs-title-47--47:338.215}
A.(1) In addition to any other tax levied and collected, the governing authority of
Duson may levy and collect a tax upon the paid occupancy of hotel rooms located within the
town. The hotel occupancy tax shall not exceed four percent of the rent or fee charged for
such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home or sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used
herein shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of Duson shall impose the hotel occupancy tax by
ordinance or resolution. The governing authority may adopt such ordinance or resolution
only after a proposition authorizing the levy of the tax has been approved by a majority of
the electors of the town voting at an election held for that purpose in accordance with the
Louisiana Election Code. The governing authority may provide in the ordinance or
resolution necessary and appropriate rules and regulations for the imposition, collection, and
enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate including payment of a reasonable collection fee for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to
all taxes levied upon the occupancy of hotel rooms located within the town.
D. Except as provided in Subsection C of this Section, the governing authority of the
town shall use the proceeds of the tax to fund economic development, the promotion of
tourism, and related infrastructure within the town.
*Acts 2015, No. 53, §1.*
##### **§ 47:338.216** City of Baker; hotel occupancy tax; authorization {#sec-47-338.216 omnilex-key=us-la-statutes--rs-title-47--47:338.216}
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of Baker may levy and collect a tax upon the paid occupancy of hotel rooms located
within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee
charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home or sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Baker shall impose the hotel occupancy tax
by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the city
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate, including payment of a reasonable collection fee, for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to
all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the
city shall use the proceeds of the tax to fund parks and recreation programs within the city
of Baker.
*Acts 2015, No. 294, §1, eff. July 1, 2015.*
##### **§ 47:338.217** City of Gonzales; hotel occupancy tax; authorization {#sec-47-338.217 omnilex-key=us-la-statutes--rs-title-47--47:338.217}
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of Gonzales may levy and collect a tax upon the paid occupancy of hotel rooms located
within the city. The hotel occupancy tax shall not exceed two percent of the rent or fee
charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home or sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Gonzales shall impose the hotel occupancy
tax by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the city
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate, including payment of a reasonable collection fee, for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to
all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the
city shall use the proceeds of the tax to provide for the financing, construction, maintenance,
and operation of an event and conference center for the city of Gonzales.
*Acts 2018, No. 266, §1, eff. July 1, 2018.*
##### **§ 47:338.218** Town of Jonesboro; hotel occupancy tax; authorization {#sec-47-338.218 omnilex-key=us-la-statutes--rs-title-47--47:338.218}
A.(1) In addition to any other tax levied and collected, the governing authority of the
town of Jonesboro may levy and collect a tax upon the paid occupancy of hotel rooms
located within the town. The hotel occupancy tax shall not exceed three percent of the rent
or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home or sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the town of Jonesboro shall impose the hotel
occupancy tax by ordinance. The governing authority may adopt such ordinance only after
a proposition authorizing the levy of the tax has been approved by a majority of the electors
of the town voting at an election held for that purpose in accordance with the Louisiana
Election Code. The governing authority may provide in the ordinance necessary and
appropriate rules and regulations for the imposition, collection, and enforcement of the hotel
occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate, including payment of a reasonable collection fee, for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all
taxes levied upon the occupancy of hotel rooms located within the town.
D. Except as provided in Subsection C of this Section, the governing authority of the
town shall use the proceeds of the tax to fund tourism-related activities and recreation
programs within the town of Jonesboro.
*Acts 2017, No. 4, §1, eff. July 1, 2017.*
##### **§ 47:338.219** Hotel and motel occupancy tax in Calcasieu Parish {#sec-47-338.219 omnilex-key=us-la-statutes--rs-title-47--47:338.219}
A.(1) Notwithstanding any other provision of law, and in addition to any other tax
levied and collected or authorized to be levied, the governing authority of the Southwest
Louisiana Convention and Visitors Bureau may levy and collect a tax upon the paid
occupancy of any hotel and motel rooms located within the geographic boundaries of
Calcasieu Parish, both unincorporated areas and incorporated municipalities. The hotel and
motel occupancy tax shall be one percent of the rent or fee charged for the occupancy.
(2) The word "hotel" as used in this Section shall have the same definition as that
contained in R.S. 33:4574.1.1(C)(1).
(3) The hotel occupancy tax shall be paid by the person who exercises or is entitled
to occupancy of the hotel or motel room and shall be paid at the time the rent or fee for
occupancy is paid. "Person" as used in this Section shall have the same definition as that
contained in R.S. 47:301(8).
B. The governing authority shall impose the occupancy tax by ordinance adopted by
the governing authority which shall have the right to provide in the ordinance or by
resolution necessary and appropriate rules and regulations for the imposition, collection, and
enforcement of the occupancy tax, including but not limited to a provision that the initial
collection of the tax shall begin on the first of a month following the adoption of the
ordinance levying the tax. Should the governing authority take action as authorized in this
Section to collect the hotel and motel occupancy tax, the collection shall begin no earlier than
August 1, 2018. The ordinance levying and imposing the occupancy tax shall be approved
by a favorable vote of a majority of the members of the governing authority present and
voting. The term "ordinance" means an ordinance, act, or other appropriate legislative
enactment of the governing authority.
C. The governing authority may collect the tax or may contract with the state or with
any public entity authorized to collect sales and use taxes, under terms and conditions as it
may deem appropriate.
D.(1) The net proceeds of the tax, after deduction of not more than five percent of
the collections dedicated to the Southwest Louisiana Convention and Visitors Bureau Project
Enhancement Grant Program, shall be disbursed as provided in Paragraph (2) of this
Subsection.
(2) After the Southwest Louisiana Convention and Visitors Bureau and the
governing authority or authorities of the parish or municipalities within its territories in
which a hotel or motel is located have entered into a cooperative endeavor agreement, the
bureau shall disburse the proceeds, as determined in Paragraph (1) of this Subsection, to the
appropriate local governmental subdivision based upon the tax revenue collected from the
hotels and motels located within the applicable jurisdiction. The agreement shall specify that
the parties agree to use the proceeds for promoting and funding programs that enhance
visitation, tourism, and economic development, and for infrastructure improvements.
*Acts 2018, No. 608, §1, eff. May 30, 2018.*
##### **§ 47:338.220** St. Bernard Parish; hotel occupancy tax; authorization {#sec-47-338.220 omnilex-key=us-la-statutes--rs-title-47--47:338.220}
A.(1) In addition to any other tax levied and collected, the governing authority of St.
Bernard Parish may levy and collect a tax upon the paid occupancy of hotel rooms located
within the parish. The hotel occupancy tax shall not exceed three dollars per room per night.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home or sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of St. Bernard Parish shall impose the hotel occupancy
tax by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the parish
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate, including payment of a reasonable collection fee, for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to
all taxes levied upon the occupancy of hotel rooms located within the parish.
D. Except as provided in Subsection C of this Section, the parish governing authority
shall use the proceeds of the tax to provide fire protection services within the parish.
*Acts 2019, No. 76, §1, eff. July 1, 2019.*
##### **§ 47:338.221** City of New Orleans; short-term rental occupancy tax {#sec-47-338.221 omnilex-key=us-la-statutes--rs-title-47--47:338.221}
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of New Orleans may levy and collect a tax upon the paid occupancy of short-term rentals
located within the city. The occupancy tax shall not exceed six and three-quarters percent
of the rent or fee charged for such occupancy.
(2) The term "short-term rentals" as used in this Section shall mean and include the
rental of all or any portion of a residential dwelling unit for dwelling, lodging, or sleeping
purposes to one party with a duration of occupancy of less than thirty consecutive days.
Hotels, motels, bed and breakfasts, and other land uses explicitly defined and regulated
separately from short-term rentals are not considered to be short-term rentals.
(3) The person who exercises or is entitled to occupancy of the short-term rental shall
pay the occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of New Orleans may impose the occupancy
tax by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the city
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate, including payment of a reasonable collection fee, for the collection of the
occupancy tax authorized by this Section. The occupancy tax shall be in addition to all taxes
levied upon the occupancy of short-term rentals located within the city.
D. Except as provided in Subsection C of this Section, the proceeds of the tax shall
be distributed as follows:
(1) An amount equal to twenty-five percent of the proceeds shall be allocated,
pursuant to a cooperative endeavor agreement, to New Orleans & Company to be used to
promote tourism in the city.
(2) An amount equal to seventy-five percent of the proceeds shall be dedicated to the
infrastructure fund of the city.
E. If a party rents a short-term rental that is located in the city of New Orleans
through an online platform, the online platform shall provide the party with a line by line
itemization of all assessments, fees, and taxes owed by such party. The online platform shall
provide such information on its website and on the final bill issued to the party who rented
the short-term rental.
*Acts 2019, No. 169, §1, eff. July 1, 2019; Acts 2025, No. 387, §1, eff. Jan. 1, 2026.*
##### **§ 47:338.222** City of Crowley; hotel occupancy tax; authorization {#sec-47-338.222 omnilex-key=us-la-statutes--rs-title-47--47:338.222}
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of Crowley may levy and collect a tax upon the paid occupancy of hotel rooms located
within the city. The hotel occupancy tax shall not exceed five percent of the rent or fee
charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home, sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in
this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority of the city of Crowley shall impose the hotel occupancy
tax by ordinance. The governing authority may adopt such ordinance only after a proposition
authorizing the levy of the tax has been approved by a majority of the electors of the city
voting at an election held for that purpose in accordance with the Louisiana Election Code.
The governing authority may provide in the ordinance necessary and appropriate rules and
regulations for the imposition, collection, and enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under terms and conditions it considers appropriate,
including payment of a reasonable collection fee for the collection of the hotel occupancy tax
authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied
upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the
city shall use the proceeds of the tax to promote tourism, recreation, and culture; to promote
economic development; and to finance the construction, maintenance, and operation of a
convention and conference center and related infrastructure, including the acquisition of
property therefor.
*Acts 2020, No. 270, §1, eff. June 11, 2020.*
##### **§ 47:338.223** Town of Henderson; hotel occupancy tax; authorization {#sec-47-338.223 omnilex-key=us-la-statutes--rs-title-47--47:338.223}
A.(1) In addition to any other tax levied and collected, the governing authority of the
town of Henderson may levy and collect a tax upon the paid occupancy of hotel rooms
located within the town. The hotel occupancy tax shall not exceed four percent of the rent
or fee charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, including an establishment at a structure used as a residence,
engaged in the business of furnishing or providing rooms or overnight camping facilities
intended or designed for dwelling, lodging, or sleeping purposes to transient guests where
such establishment consists of two or more guest rooms or two or more overnight camping
facilities, or if the establishment has both guest rooms and camping facilities, at least one of
each, and does not encompass any hospital, convalescent or nursing home or sanitarium, or
any hotel-like facility operated by or in connection with a hospital or medical clinic
providing rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used
in this Paragraph shall have the same definition as that contained in R.S. 47:301.
B. The governing authority shall impose the hotel occupancy tax by ordinance or
resolution. The governing authority may adopt such ordinance or resolution only after a
proposition authorizing the levy of the tax has been approved by a majority of the electors
of the town voting at an election held for that purpose in accordance with the Louisiana
Election Code. The governing authority may provide in the ordinance or resolution
necessary and appropriate rules and regulations for the imposition, collection, and
enforcement of the hotel occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate including payment of a reasonable collection fee, for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to
all taxes levied upon the occupancy of hotel rooms located within the town.
D. Except as provided in Subsection C of this Section, the governing authority shall
use the proceeds of the tax to fund economic development, tourism promotion, and related
infrastructure within the town.
*Acts 2022, No. 365, §1.*
##### **§ 47:338.224** Collection and administration of occupancy taxes {#sec-47-338.224 omnilex-key=us-la-statutes--rs-title-47--47:338.224}
A. All occupancy taxes administered or collected by the secretary of the Department
of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.
B. All occupancy taxes levied pursuant to this Part may be collected as provided for
in this Chapter and shall be subject to review pursuant to the provisions of this Chapter.
C. Any request for a refund of occupancy tax that was paid but not actually due shall
be made in accordance with the provisions of this Chapter.
*Acts 2022, No. 429, §1, eff. June 15, 2022.*
##### **§ 47:338.225** City of Denham Springs; hotel occupancy tax; authorization {#sec-47-338.225 omnilex-key=us-la-statutes--rs-title-47--47:338.225}
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of Denham Springs may levy and collect a tax upon the paid occupancy of hotel rooms
located within the city. The hotel occupancy tax shall not exceed six and three-fourths
percent of the rent or fee charged for such occupancy.
(2) For purposes of this Section, the term "hotel" shall have the same meaning as
provided for in R.S. 47:301(6).
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used
in this Paragraph shall have the same definition as that contained in R.S. 47:301.
B. The governing authority shall impose the tax by ordinance. However, the
ordinance imposing the tax shall be adopted by the governing authority only after a
proposition authorizing the levy of the tax has been approved by a majority of the electors
of the city voting at an election held for that purpose in accordance with the Louisiana
Election Code and held on a date that corresponds with an election date provided by R.S.
18:402(A)(1) or (B)(1). The governing authority may provide in the ordinance necessary and
appropriate rules and regulations for the imposition, collection, and enforcement of the hotel
occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under such terms and conditions as it may deem
appropriate including payment of a reasonable collection fee, for the collection of the hotel
occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to
all taxes levied upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, for the purpose of promoting
visitation and tourism within the city by enhancing public safety, the governing authority
shall use fifty percent of the proceeds from the tax to fund salaries and benefits for
employees of the fire department and fifty percent of the proceeds from the tax to fund
salaries and benefits for employees of the police department.
E. Any expenditures made pursuant to this Section shall be used in excess of the
normal expenditures that the city already provides for in its budget.
*Acts 2023, No. 248, §1, eff. June 9, 2023.*
##### **§ 47:338.226** City of Eunice; hotel occupancy tax; authorization {#sec-47-338.226 omnilex-key=us-la-statutes--rs-title-47--47:338.226}
A.(1) In addition to any other tax levied and collected, the governing authority of the
city of Eunice may levy and collect a tax upon the paid occupancy of hotel rooms located
within the city. The hotel occupancy tax shall not exceed two percent of the rent or fee
charged for such occupancy.
(2) The word "hotel" as used in this Section shall mean and include any
establishment, public or private, engaged in the business of furnishing or providing rooms
or overnight camping facilities intended or designed for dwelling, lodging, or sleeping
purposes to transient guests where such establishment consists of two or more guest rooms
and does not encompass any hospital, convalescent or nursing home, sanitarium, or any
hotel-like facility operated by or in connection with a hospital or medical clinic providing
rooms exclusively for patients and their families.
(3) The person who exercises or is entitled to occupancy of the hotel room shall pay
the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used
in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).
B. The governing authority shall impose the tax by ordinance. However, the
ordinance imposing the tax shall be adopted by the governing authority only after a
proposition authorizing the levy of the tax has been approved by a majority of the electors
of the city voting at an election held for that purpose in accordance with the Louisiana
Election Code. The governing authority may provide in the ordinance necessary and
appropriate rules and regulations for the imposition, collection, and enforcement of the hotel
occupancy tax.
C. The governing authority may enter into a contract with any public entity
authorized to collect sales or use taxes, under terms and conditions it considers appropriate,
including payment of a reasonable collection fee for the collection of the hotel occupancy tax
authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied
upon the occupancy of hotel rooms located within the city.
D. Except as provided in Subsection C of this Section, the governing authority of the
city shall use the proceeds of the tax to promote tourism within the city.
*Acts 2023, No. 274, §1, eff. July 1, 2023.*
#### **PART K** MISCELLANEOUS TAXES
##### **§ 47:338.261** Sales tax on cigarette papers {#sec-47-338.261 omnilex-key=us-la-statutes--rs-title-47--47:338.261}
A. Any governing authority may levy a tax of not more than twenty-five cents per pack upon the sale at retail of cigarette papers in the parish. The tax shall be in addition to any other sales tax levied by the state or any other taxing authority. In the event a tax on cigarette papers is levied by one of these parishes,* all proceeds from the tax shall be dedicated to the sheriff of that parish for law enforcement purposes, except in the parish of Washington all proceeds collected shall be dedicated to the parish governing authority.
B.(1) The governing authority of any parish may levy a tax of not more than one dollar and twenty-five cents per pack upon the sale at retail of cigarette papers in the parish. This tax shall not be levied on cigarette papers packaged with tobacco. The tax shall be in addition to any other sales tax levied by the state or any other taxing authority. In the event a tax on cigarette papers is levied by the governing authority, all proceeds from the tax shall be dedicated and paid to the sheriff of the parish and shall be used solely for the purpose of developing or continuing the Drug Abuse Resistance Education (D.A.R.E.) programs within the public and private educational systems of the parish.
(2) However, in the parish of Washington, the proceeds shall be dedicated in the following manner:
(a) Fifty cents of the tax collected on the sale of each pack of cigarette papers shall be dedicated to the sheriff of the parish to be used solely for the purpose of developing or continuing the Drug Abuse Resistance Education (D.A.R.E.) programs.
(b) The remaining seventy-five cents collected on the sale of each pack of cigarette papers shall be dedicated to the general fund of the parish governing authority.
(3) Notwithstanding the provisions of Paragraph (1) of this Subsection, in the parish of St. Tammany, fifty cents of the tax on the sale of each pack of cigarette papers collected by the parish pursuant to Paragraph (1) of this Subsection shall be dedicated to the Drug Abuse Resistance Education (D.A.R.E.) program and the remainder of the monies collected shall be dedicated to recreational purposes in the parish.
C. The governing authority of the parish of Orleans may levy a tax of not more than one dollar and fifty cents per pack upon the sale at retail of cigarette papers in the parish. This tax shall not be levied on cigarette papers packaged with tobacco. The tax shall be in addition to any other sales tax levied by the state or any other taxing authority. In the event a tax on cigarette papers is levied by the governing authority, all proceeds of this tax shall be used solely for the purposes of the New Orleans Recreation Department and twenty-five cents shall be used solely for the NFL Youth Educational Program.
D. Subject to the provisions of Article VI, Section 29 of the Constitution of Louisiana, the governing authorities of Acadia Parish, Allen Parish, Assumption Parish, Avoyelles Parish, Beauregard Parish, Calcasieu Parish, Caldwell Parish, Cameron Parish, Catahoula Parish, Concordia Parish, Evangeline Parish, Franklin Parish, Grant Parish, Jefferson Parish, Jefferson Davis Parish, Lafayette Parish, Lafourche Parish, Lasalle Parish, Natchitoches Parish, Ouachita Parish, Plaquemines Parish, Rapides Parish, Red River Parish, Richland Parish, Sabine Parish, St. Bernard Parish, St. Landry Parish, St. Mary Parish, Tangipahoa Parish, Terrebonne Parish, Vermilion Parish, Vernon Parish, West Feliciana Parish, and Winn Parish and the governing authorities of the city of Alexandria and the city of Pineville may levy a tax of not more than one dollar and fifty cents per pack upon the sale at retail of cigarette papers in the parish and within each municipality. This tax shall not be levied on cigarette papers packaged with tobacco. This tax shall be in addition to any other sales tax levied by the state or any other taxing authority. In the event a tax on cigarette papers is levied by one or more of the governing authorities, all proceeds from the tax shall be dedicated in the following manner:
(1) Fifty cents of the tax collected on the sale of each pack of cigarette papers shall be dedicated to the sheriff of the parish to be used solely for the purpose of developing or continuing the Drug Abuse Resistance Education (D.A.R.E.) programs.
(2) The remaining one dollar collected on the sale of each pack of cigarette papers shall be used by the governing authority of the local governmental subdivision levying the tax for cooperative endeavors to benefit the youth of the respective local governmental subdivision.
Acts 1992, No. 709, §1; Acts 1993, No. 608, §1; Acts 1994, No. 46, §1; Acts 1996, 1st Ex. Sess., No. 48, §1; Acts 2004, No. 853, §1, eff. July 12, 2004; Redesignated from R.S. 33:2740.25 pursuant to Acts 2011, No. 248, §4.
*As appears in enrolled bill.
##### **§ 47:338.262** Lincoln Parish; sales and use tax; North Louisiana Exhibition Center {#sec-47-338.262 omnilex-key=us-la-statutes--rs-title-47--47:338.262}
A. In order to provide for the construction, operation, and maintenance of a facility, to be known as the North Louisiana Exhibition Center, to be used for exhibitions, expositions, or entertainment or any or all of such purposes, the governing authority of Lincoln Parish, subject to the approval of a majority of the electors of the parish as provided in this Section, may levy an additional tax not exceeding one-eighth of one percent on the sale at retail, the use, the lease or rental, the consumption, and storage for use or consumption of tangible personal property and on sales of services, subject to the same exclusions and exemptions as are applicable to the state sales and use tax as provided in R.S. 47:305 through R.S. 47:305.49. In accordance with the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Paragraph 29(A) of the Constitution of Louisiana. Except where inapplicable, the procedures established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and all procedural details necessary to be established to supplement the provisions thereof and to make the provisions applicable to the tax imposed pursuant to this Section shall be fixed by resolution of the parish governing authority. Any tax levied as authorized by this Section shall be in addition to all other taxes which the parish or any other political subdivision within Lincoln Parish is now or hereafter may be authorized to levy and collect.
B. Before any tax is levied under the provisions of this Section, a proposition to authorize the imposition of the tax shall be submitted to the electors of the parish at a special election called for this purpose. The proposition shall include the purpose, rate, and duration of the tax. Such election shall be conducted in accordance with the election laws of the state, and a majority of those voting in the election shall have voted in favor of the proposition.
C. The funds collected from the imposition of the tax shall be used for the costs and expenses of the construction, operation, and maintenance of the North Louisiana Exhibition Center. Such costs and expenses may include but shall not be limited to salaries, wages, facility operating costs, advertising and promotion, and costs necessary to construct, maintain, and operate the facility, or to maintain or replace equipment for the facility.
D. In order to carry out the purposes of this Section, the governing authority of Lincoln Parish may incur debt, including but not limited to the issuance of revenue bonds, borrowing money, and issuance of certificates of indebtedness, notes, and other debt obligations as evidence thereof, and may provide for the manner and method of payment thereof, including the pledge of all or part of the proceeds from the tax authorized by this Section to the payment of such indebtedness. The parish governing authority may perform any act which is necessary, proper, convenient, or useful for the construction, maintenance, or operation of the North Louisiana Exhibition Center, including establishing a commission to operate and maintain the facility and granting to it such powers as the governing authority shall deem necessary for the operation and maintenance of the authority.
*Acts 1995, No. 972, §1, eff. July 1, 1995; Redesignated from R.S. 33:2740.32 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.263** Tax authorization {#sec-47-338.263 omnilex-key=us-la-statutes--rs-title-47--47:338.263}
A. The governing authorities of the parishes of St. Charles and St. John the Baptist, or parishes acting jointly or in cooperation with one or more parishes as provided in Article VI, Section 20 of the Constitution of Louisiana, are hereby authorized to levy a tax upon admission charges, concessions, and other sales of tangible personal property at motor vehicle speedway or racetrack facilities located within the parish, or parishes if such tax is levied in cooperation with other parishes. The tax shall be imposed by ordinance adopted by the parish or by each parish if the tax is levied in cooperation with one or more parishes. The tax shall not exceed two percent of admission charges, concession prices, or the price of other tangible personal property sold.
B. In order to effectively administer the tax authorized by this Section, the governing authority of the parish or parishes is authorized and empowered on its own initiative to form and create a district for the levy, collection, and administration of such tax.
C. The avails of any tax authorized by this Section shall be used solely and exclusively for infrastructure improvement projects, or to provide local matching funds for such projects, so as to facilitate the location of a speedway or racetrack facility within the parish or within the geographic boundary of the parishes if two or more parishes are acting jointly and in cooperation for such purpose. The parish or parishes, or any district formed by such parishes, may pledge the avails of such a tax to secure the payment of bonds or other evidences of indebtedness issued to fund the construction of infrastructure improvement projects including the payment of principal, interest, premiums, sinking funds, costs of issuance, and other costs or expenses associated thereon.
*Acts 2000, No. 39, §1, eff. June 20, 2000; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2740.34 pursuant to Acts 2011, No. 248, §4.*
##### **§ 47:338.264** Parish tourist commission; hotel occupancy tax; authorization {#sec-47-338.264 omnilex-key=us-la-statutes--rs-title-47--47:338.264}
A.(1) Notwithstanding any other provision of law to the contrary, and in addition to
any other tax levied and collected, a parish tourist commission with geographic boundaries
that are coterminous with the governing authority of a parish that has a population of not less
than sixty-five thousand nor more than eighty thousand persons according to the latest federal
decennial census may, in accordance with Subsection B of this Section, levy and collect a
tax upon the paid occupancy of hotel rooms, motel rooms, and overnight camping facilities
located within the boundaries of the commission.
(2) The occupancy tax authorized by this Section shall not exceed five and one-half
percent of the rent or fee charged for the occupancy and shall be in addition to all taxes
levied upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities
located within the boundaries of the commission. The person who occupies or is entitled to
occupancy of the hotel room, motel room, or overnight camping facility shall pay the
occupancy tax at the time the rent or fee for occupancy is paid.
(3) "Hotel" as used in this Section shall have the same definition as that contained
in R.S. 33:4574.1.1(C)(1).
(4) "Person" as used in this Subsection shall have the same definition as that
contained in R.S. 47:301(8).
B.(1) The parish tourist commission shall impose the occupancy tax by resolution
or ordinance adopted by the parish tourist commission's board of commissioners and after
a proposition authorizing the levy of the tax has been approved by a majority of the electors
of the parish voting at an election held for that purpose in accordance with the Louisiana
Election Code. The resolution or ordinance levying the tax shall be approved by a favorable
vote of a majority of the members of the tourist commission's board of commissioners.
(2) The resolution or ordinance adopted by the board of commissioners may include
any necessary and appropriate rules for the imposition, collection, and enforcement of the
occupancy tax, including but not limited to a provision that the initial collection of the tax
shall begin on the first day of a month following the adoption of the resolution or ordinance
levying the tax.
C. The tourist commission may enter into a contract with any public entity
authorized to collect sales or use taxes, that may include payment of a reasonable collection
fee for the collection of the tax authorized by this Section.
D.(1) After payment of the collection fee as provided in Subsection C of this Section,
the tourist commission shall retain a percentage of the proceeds of the tax and shall transfer
the remainder of the proceeds of the tax to the economic development authority with the
same boundaries as the tourist commission. The percentages retained by the commission and
transferred to the authority shall be pursuant to an intergovernmental agreement between the
commission and the authority.
(2) The tourist commission shall use the proceeds of the tax for any lawful purpose
for which funds of the commission may be expended.
(3) The economic development authority shall use the proceeds of the tax within the
boundaries of the authority for any lawful purpose for which funds of the authority may be
expended.
*Acts 2018, No. 609, §1, eff. July 1, 2018.*
#### **CHAPTER 2-E** LOUISIANA SALES AND USE TAX COMMISSION FOR REMOTE SELLERS
##### **§ 47:339** Louisiana Sales and Use Tax Commission for Remote Sellers {#sec-47-339 omnilex-key=us-la-statutes--rs-title-47--47:339}
A. The Louisiana Sales and Use Tax Commission for Remote Sellers, hereinafter
referred to as "commission", is created and established within the Department of Revenue
for the administration and collection of the sales and use tax imposed by the state and
political subdivisions with respect to remote sales. The commission shall:
(1) Promote, to the extent feasible and in accordance with law, uniformity and
simplicity in sales and use tax compliance in Louisiana, while reserving to political
subdivisions their authority to impose and collect sales and use taxes as provided in Article
VI, Section 29 of the Constitution of Louisiana and other laws.
(2) Serve as the single entity in Louisiana to require remote sellers and their
designated agents to collect from customers and remit to the commission, sales and use taxes
on remote sales sourced to Louisiana on the uniform Louisiana state and local sales and use
tax base established by Louisiana law in accordance with federal law.
(3) Provide the minimum tax administration, collection, and payment requirements
required by federal law with respect to the collection and remittance of sales and use tax
imposed on remote sales.
(4) Establish a fiscal agent solely for the purpose of remote seller remittances.
B. As used in this Chapter, unless the context clearly indicates otherwise, the
following terms shall be defined as follows:
(1) "Commission" means the Louisiana Sales and Use Tax Commission for Remote
Sellers.
(2) "Executive director" means the executive director of the commission. The
executive director of the Louisiana Uniform Local Sales Tax Board shall serve ex-officio as
executive director of the commission unless otherwise directed by the commission.
(3) "Federal law" shall mean any federal law as may be enacted by the United States
Congress authorizing states to require remote sellers, except those remote sellers who meet
exceptions provided by federal law, to collect and remit sales and use taxes on remote sales
for delivery into Louisiana or a decision by the United States Supreme Court overrules the
physical presence requirement for a remote seller to collect and remit state and local sales
and use tax on remote sales for delivery into the state.
(4) "Local taxing authority" and "local" means those parishes, municipalities, special
tax districts, political subdivisions, parish governing bodies, and school boards who are
authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised
Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes.
(5) "Person" shall have the meaning provided for in R.S. 47:301(8) for all purposes
in state and local sales and use tax law.
(6) "Remote sale" means a sale that is made by a remote seller for delivery into
Louisiana.
(7) "Remote seller" means a seller who sells for sale at retail, use, consumption,
distribution, or for storage to be used for consumption or distribution any tangible personal
property, digital products, or services for delivery within Louisiana, but does not have
physical presence in Louisiana. The term "remote seller" includes "marketplace facilitators"
as defined by R.S. 47:340.1.
(8) "Sales and use taxes" and "taxes" shall mean the sales and use taxes levied by the
state of Louisiana under the provisions of Title 47 of the Louisiana Revised Statutes of 1950,
and the sales and use taxes levied by local taxing authorities in Louisiana under the
provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such
taxes, and local sales and use tax ordinances.
Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2018, 2^nd^ Ex. Sess., No. 5, §1, eff.
June 12, 2018; Acts 2019, No. 360, §1; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2025,
No. 433, §1, eff. July 1, 2025.
NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2, and Acts 2019, No. 360, §§ 2, 3,
re: applicability.
##### **§ 47:339.1** Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales {#sec-47-339.1 omnilex-key=us-la-statutes--rs-title-47--47:339.1}
A. In addition to the duties of the commission pursuant to R.S. 47:339, the
commission shall:
(1) Develop a single electronic return for all state and local sales and use taxes in
consultation with the Louisiana Uniform Local Sales Tax Board and the Department of
Revenue.
(2) Have the authority to enter into contracts with collectors of local sales and use
tax and state sales and use tax for the collection of tax from qualifying nonremote sellers.
The tax monies received pursuant to these contracts shall, at all times, be and remain the
property of the respective taxing authorities.
(3) Provide the minimum tax administration, collection, and payment requirements
required by federal law with respect to the collection and remittance of sales and use tax
imposed on nonremote sales that the commission is authorized by contract to collect.
(4) Establish a fiscal agent for the purpose of nonremote sales and use tax
remittances.
B. Definitions.
(1) "Local taxing authority" and "local" means those parishes, municipalities, special
tax districts, political subdivisions, parish governing bodies, and school boards who are
authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised
Statutes of 1950, and jurisprudence to levy and collect local sales and use taxes.
(2) "Nonremote sale" means a sale that is made by a nonremote seller that is not a
remote sale.
(3) "Nonremote seller" means a seller that is not a remote seller.
(4) "Remote sale" means a sale that is made by a remote seller for delivery into
Louisiana.
(5) "Remote seller" means a seller who sells for sale at retail, use, consumption,
distribution, or for storage to be used for consumption or distribution any taxable tangible
personal property, products transferred electronically, or services for delivery within
Louisiana, but does not have a physical presence in Louisiana. The term "remote seller"
includes "marketplace facilitators" as defined in R.S. 47:340.1.
(6) "Qualifying nonremote sale" means a sale by a qualifying nonremote seller in a
parish that has entered into a contract for collection by the commission pursuant to Paragraph
(A)(2) of this Section.
(7) "Qualifying nonremote seller" means a nonremote seller that has a physical
location in this state and is registered to file and remit local sales and use taxes pursuant to
a local ordinance in two or more parishes.
(8) "Sales and use taxes" and "taxes" shall mean the sales and use taxes levied by the
state of Louisiana under the provisions of this Title and the sales and use taxes levied by
local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana,
statutory laws authorizing the imposition of such taxes, and local sales and use tax
ordinances.
C.(1) Notwithstanding the provisions of Subsection A of this Section, the
commission shall not begin development of the single electronic return and the
implementation of the other duties set forth in Subsection A of this Section until either a
local collector or the Department of Revenue executes a contract pursuant to this Section
with the commission. Once a contract is executed, the single electronic return shall be
available to taxpayers on the first day of the second calendar quarter after the contract is
executed.
(2) If the commission certifies at a joint meeting of the Senate Committee on
Revenue and Fiscal Affairs and the House Committee on Ways and Means that the
commission has insufficient funds available from R.S. 47:340(E)(3) to meet the deadline set
forth in Paragraph (1) of this Subsection for the development, the commission may request
an extension of the deadline from the committees until funds are available either through
R.S. 47:340(E)(3) or an appropriation.
*Acts 2022, No. 685, §1, eff. Jan. 1, 2023.*
##### **§ 47:340** Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers {#sec-47-340 omnilex-key=us-la-statutes--rs-title-47--47:340}
A. The duties of the commission shall be exercised and discharged under the
supervision and direction of a commission with voting power and a non-voting executive
director, all of whom shall be appointed and shall serve as provided in this Section:
B. The commission shall be comprised of eight voting commissioners as follows:
(1) The secretary of the Department of Revenue.
(2) Three employees or other officials of the Department of Revenue as appointed
by the secretary.
(3) The members of the Louisiana Uniform Local Sales Tax Board appointed as
provided in R.S. 47:337.102(B)(1)(e) through (h). In the absence of such a member, the
chairman of the Louisiana Uniform Local Sales Tax Board may appoint a designee to attend
commission meetings and vote on their behalf. A person eligible to serve as a designee shall
be a permanent member of the board.
C. The commission shall elect its own chairman, vice chairman, and such other
officers as its rules may direct.
D.(1) The commission shall meet as often and at such locations as directed by the
chairman, who shall provide timely notice to the public as to the time and location of each
meeting. A majority of the commission membership shall constitute a quorum for the
transaction of business and no action shall be taken by the commission unless approved by
a majority vote of the members present.
(2) The domicile of the commission shall be East Baton Rouge Parish. The
commission may meet and conduct commission business at other locations within the state
of Louisiana as it may from time to time determine, after timely notice to those persons who
may be affected by the change in location.
E.(1) The commission shall select and employ an executive director who shall serve
at the pleasure of the commission. The executive director, under and subject to the direct
supervision and control of the commission, shall direct the day-to-day administration and
enforcement of all laws, rules, policies, and regulations which it is the duty of the
commission to administer and enforce. The executive director shall receive compensation
and benefits as may be determined and fixed by the commission. The executive director may
employ professional and administrative staff and set their rate of compensation and benefits,
plus necessary expenses incurred in performing their duties, as may be approved by the
commission. The commission may enter into a joint services agreement with any other
agency, board, or political subdivision concerning the performance of its functions.
(2) The commission shall monthly remit monies, less any refunds, fees owed to the
board pursuant to the provisions of R.S. 47:337.102(C)(1)(k), and amounts retained for
expenses as defined in Paragraph (3) of this Subsection, to the appropriate state or local
collector by electronic funds to the designated bank account of that state or local collector
on or before the tenth business day of the month following the month of collection. Records
of gross collections, refunds, and amounts retained for expenses shall be made accessible to
the respective state or local collector on a monthly basis.
(3) The commission and its operations shall be funded by an amount equal to actual
expenses incurred which amount shall not exceed one percent of the total amount of state and
local sales and use tax collected on sales by the commission. Subject to the limitations
provided in this Paragraph, this amount shall be retained by the commission on a monthly
basis from current collections of state and local sales tax on sales as collected by the
commission prior to monthly distribution to the state and local collectors. Upon distribution
of the local sales and use tax collected from sellers by the commission, the local collectors
may retain the usual and customary percentage of collections in accordance with local
ordinances or agreements.
(4) Upon the request of a state or local collector, the commission shall provide
taxpayer information and associated taxpayer history maintained by the commission to the
state or local collector in accordance with R.S. 47:1508.
(5)(a) If use tax collections pursuant to R.S. 47:302(K) yield insufficient revenue to
fulfill the dedication for the adjudication of local sales and use tax matters that is made
pursuant to R.S. 47:302(K)(7) for interagency transfers to the Department of State Civil
Service, Board of Tax Appeals, Local Tax Division, the remaining amount necessary to
satisfy the dedication shall be considered an actual expense of this commission pursuant to
Paragraph (3) of this Subsection, and payment of the interagency transfer due shall be made
from local sales and use tax collections of the commission within the first thirty days of the
fiscal year.
(b) A part of the interagency transfer due pursuant to Section 2 of Act No. 198 of the
2014 Regular Session of the Legislature may be designated as an actual expense of the
commission pursuant to Paragraph (3) of this Subsection, and payment of that designated
part may be made from state sales and use tax collections of the commission pursuant to a
written agreement with the secretary.
(6)(a) The commission is authorized to enter into a cooperative endeavor agreement
for the purposes specified in R.S. 47:1439(F)(3), and any payments due pursuant thereto shall
be added to any amounts due pursuant to Paragraph (5) of this Subsection.
(b) Any amount due pursuant to this Paragraph or Paragraph (5) of this Subsection
shall be in addition to any amounts otherwise retained pursuant to Paragraph (3) of this
Subsection.
F.(1) The commission shall develop rules and procedures in accordance with the
Administrative Procedure Act with respect to implementation of the provisions of this
Chapter. Unless contrary to a rule adopted in accordance with this Subsection, the provisions
of Chapter 18 of this Subtitle may be utilized by the commission, or its duly authorized
agents and employees, in the exercise of any power authorized by this Section in the same
manner that the provisions of Chapter 18 of this Subtitle may be utilized by the secretary.
(2) The commission, or its duly authorized agents and employees, may take any
action related to the collection of tax within its jurisdiction that the secretary in Chapter 18
of this Subtitle is authorized to take and any person aggrieved by any such action shall have
the same rights, including appeal or review as provided for in Chapter 18 of this Subtitle.
(3) Any consideration of a request for refund and any appeal of the commission's
denial of a refund made to the Board of Tax Appeals shall occur in the same manner and be
subject to the same deadlines as provided for in Chapter 18 of this Subtitle.
(4) The commission shall be considered a state collector for the purposes of R.S.
47:1418(7)(d) and the related provisions of Chapter 17 of this Subtitle.
G. The commission shall have the power, duty, and authority:
(1) To serve as the single entity within the state of Louisiana responsible for all state
and local sales and use tax administration, return processing, and audits for remote sales
delivered into Louisiana and for nonremote sales that the commission is authorized by
contract to collect.
(2) To serve as the central, single agency to which remote sellers shall make state and
local sales and use tax remittances and as the central, single agency to which qualifying
nonremote sellers shall make state and local sales and use tax remittances on nonremote sales
that the commission is authorized by contract to collect.
(3) To assign and direct a single audit of remote sellers for the state and all local
taxing authorities and assign and direct a single audit of qualifying nonremote sellers for all
state and local taxing authorities that have entered into a contract with the commission
pursuant to R.S. 47:339.1.
(4) To serve as the single state of Louisiana agency to represent both state and local
taxing authorities in taking appropriate action to enable Louisiana to participate in programs
designed to allow Louisiana to more efficiently enforce and collect state and local sales and
use taxes on sales made by remote sellers and qualifying nonremote sellers.
(5) To conduct administrative hearings as requested by aggrieved remote sellers and
qualifying nonremote sellers, administer oaths, and make adjustments to assessments when
justified by the facts and the law, and render decisions following such hearings.
(6) To require remote sellers and qualifying nonremote sellers to register with the
commission.
(a) No later than thirty calendar days after surpassing either of the criteria of R.S.
47:301(4)(k)(i), a remote seller shall submit an application for approval to collect state and
local sales and use tax on remote sales for delivery into Louisiana to the commission on a
form prescribed by the commission. A remote seller shall commence collection of state and
local sales and use tax, once notified the commission has approved the application, no later
than sixty days after surpassing either of the criteria of R.S. 47:301(4)(k)(i).
(b) The commission shall publish the date remote sellers are required to be registered
by policy statement as authorized by LAC 61:III.101 no later than thirty days prior to the
effective date of the enforcement. In no event shall the date of enforcement be later than July
1, 2020.
(c) Notwithstanding the duty to register with the commission, the state and local
sales and use tax required to be collected by the remote seller shall be due and payable
monthly. For the purpose of ascertaining the amount of tax payable, all remote sellers shall
transmit to the commission returns on forms prescribed, prepared, and furnished by the
commission showing the gross sales arising from all transactions during the preceding
calendar month, on or before the twentieth day of the month following the month in which
this tax is required to be collected. These returns shall show any further information the
commission may require to correctly compute and collect the tax levied. At the time of
making the return required pursuant to this Subparagraph, every remote seller shall compute
and remit to the commission the required tax due for the preceding calendar month, and
failure to remit the tax shall cause the tax to become delinquent. In the event the tax
becomes delinquent, interest and penalties imposed by this Subtitle shall be an obligation to
be assessed, collected, and enforced against the remote seller in the same manner as if it were
a tax due. The commission shall collect interest and penalties on delinquent taxes and
distribute such collections to the state or local collector in the same manner as provided by
Subsection E of this Section. For purposes of Paragraph (E)(3) of this Section, "state and
local sales and use tax collected on remote sales" shall include interest and penalties
collected on delinquent taxes.
(d) Vendor's compensation shall be allowed as a deduction against tax due if the
return is filed timely on or before the twentieth day of the month following the month of
collection and all tax shown due on the return is remitted on or before the twentieth day of
the month following the month of collection. The commission shall apply each taxing
jurisdiction's specific rate of vendor's compensation as a deduction against tax due and shall
reduce the monthly distribution provided for by Paragraph (E)(2) of this Section accordingly.
(7) To provide to the single tax collector for each parish an annual report of revenues
collected and distributed for the previous calendar year, which report shall be provided on
or before June first of each year.
(8) To enter into agreements to waive or suspend prescription with remote sellers as
to state and local taxes and with qualifying nonremote sellers.
(9) With the consent of the affected local taxing authority, to issue notices of intent
to assess, notices of assessments, enforce collection of local sales and use taxes by distraint
and sale, and institute summary proceedings or ordinary proceedings for collection of local
taxes.
(10) To sue and be sued.
(11) To enter into voluntary disclosure agreements with remote sellers as to state and
local sales and use taxes and with qualifying nonremote sellers.
H. Nothing in this Chapter shall be construed to:
(1) Authorize the commission to promulgate rules, regulations, issue private letter
rulings or give to dealers or taxpayers other advice that is inconsistent with the Constitution
of Louisiana, statutory law, or controlling jurisprudence.
(2) Require local taxing authorities to make refunds, give tax credit, waive penalties,
or waive audit costs.
I. The sums of money collected by remote sellers and nonremote sellers and remitted
to the commission pursuant to R.S. 47:339 and 339.1 for payment of sales and use taxes
imposed by the state and local taxing authorities shall, at all times, be and remain the
property of the respective taxing authorities and deemed held in trust for taxing authorities,
including while in the possession of the commission.
Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No.
367, §1, eff. June 18, 2019; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2020, No. 278,
§1, eff. July 1, 2020; Acts 2022, No. 685, §§1, 2, eff. Jan. 1, 2023; Acts 2023, No. 375, §1,
eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 327,
§1, eff. July 1, 2025; Acts 2025, No. 433, §1, eff. July 1, 2025.
NOTE: See Acts 2019, No. 360, re: applicability.
##### **§ 47:340.1** Marketplace facilitators; collection and remittance of state and local sales and use tax {#sec-47-340.1 omnilex-key=us-la-statutes--rs-title-47--47:340.1}
A. Definitions. For purposes of this Section, the following words and phrases shall
have the following meanings, unless the context clearly indicates otherwise:
(1) "Accommodations intermediary" means a person other than the owner, operator,
or manager of a sleeping room, cottage, cabin, room, suite, condominium, townhouse, rental
house, or other accommodation who facilitates the furnishing of an accommodation to a
transient guest through a marketplace owned, operated, or otherwise controlled by the person.
An accommodations intermediary shall be considered a "marketplace facilitator" pursuant
to the provisions of Subparagraph (7)(a) of this Subsection. An accommodations
intermediary shall not include any person included in Subparagraph (7)(b) of this Subsection.
(2) "Affiliate" means an entity that owns more than five percent of the other entity
or both entities are subject to the control of a common entity that owns more than five
percent of each of the other entities.
(3) "Commission" means the Louisiana Sales and Use Tax Commission for Remote
Sellers set forth in this Chapter.
(4) "Local occupancy tax" means a tax levied by a local taxing authority upon the
furnishing or occupancy of sleeping rooms, hotel rooms, motel rooms, overnight camping
facilities, or any other similar accommodation or establishment authorized under the
Louisiana Revised Statutes of 1950, including but not limited to Title 33 and Title 47, to levy
occupancy taxes.
(5) "Local taxing authority" means parishes, municipalities, special taxing districts,
political subdivisions, parish governing bodies, and commissions created pursuant to R.S.
33:4574(B) that are authorized under the Louisiana Revised Statutes of 1950, including but
not limited to Title 33 and Title 47, to levy occupancy taxes.
(6) "Marketplace" means any physical or electronic platform or forum, owned,
operated, or otherwise controlled by the marketplace facilitator, through which a marketplace
seller may sell or offer for sale tangible personal property, digital products, or sales of
services for delivery into Louisiana.
(7)(a) "Marketplace facilitator" means any person, including an accommodations
intermediary, that facilitates a sale for a marketplace seller through a marketplace, owned,
operated, or otherwise controlled by the person, by any of the following:
(i) Offering for sale through any means, by a marketplace seller, tangible personal
property or sales of services for delivery into Louisiana.
(ii) Collecting payment from the purchaser and transmitting all or part of the
payment to the marketplace seller, regardless of whether the person receives compensation
or other consideration in exchange for facilitating the sale or providing any other service
directly or indirectly through any agreement or arrangement with one or more third parties.
(b) "Marketplace facilitator" shall not include any of the following:
(i) A payment processor that only handles the processing of payments between the
marketplace facilitator and the purchaser.
(ii) A platform or forum that provides advertising services, including listing products
for sale, so long as the advertising service platform or forum does not also engage directly
or indirectly through one or more affiliated persons in the activities described in Item (a)(ii)
of this Paragraph.
(iii) A derivatives clearing organization, a designated contract market, foreign board
of trade or swap execution facility, registered with the Commodity Futures Trading
Commission (CFTC registered platforms), and any clearing members, futures commission
merchants, or brokers when using the services of CFTC registered platforms.
(iv) Repealed by Acts 2025, No. 433, §2, eff. July 1, 2025.
(v) Shared hotel brand.
(8) "Marketplace seller" means a person who sells or offers for sale tangible personal
property, digital products, or sales of services for delivery into Louisiana through a
marketplace that is owned, operated, or controlled by a marketplace facilitator.
(9) "Remote sale" means a sale made by a remote seller or a sale facilitated by a
marketplace facilitator.
(10) "Remote seller" means a seller who sells for sale at retail, use, consumption,
distribution, or for storage to be used for consumption or distribution any taxable tangible
personal property, digital products, or services for delivery within Louisiana, but does not
have a physical presence in Louisiana.
(11) "Secretary" means the secretary of the Department of Revenue.
(12) "Shared hotel brand" means an identifying trademark that an owner, operator,
or manager is expressly licensed to operate a hotel under, in accordance with the terms of a
hotel franchise or management agreement.
B. Duties of marketplace facilitators. A marketplace facilitator shall be considered
the dealer for each remote sale for delivery into Louisiana and transacted on a marketplace
on behalf of a marketplace seller. A marketplace facilitator shall be responsible for all
obligations imposed on dealers under this Subtitle and shall keep records and information
required by the commission to ensure proper collection and remittance of sales and use tax,
including but not limited to exemption certificates and information from the marketplace
seller that may be used to determine the taxability of remote sales.
C. Calculation of remote sales and criteria.
(1) A marketplace facilitator shall collect and remit state and local sales and use tax
on all taxable remote sales for delivery into Louisiana that the marketplace facilitator
transacts on its own behalf or facilitates on behalf of a marketplace seller regardless of
whether the marketplace seller is a dealer, has registered as a dealer in Louisiana, or
otherwise would have been required to collect state and local sales and use tax if the remote
sale had not been facilitated by the marketplace facilitator. For purposes of this Subtitle, a
marketplace facilitator shall have the same rights and duties as a remote seller.
(2) The requirement of Paragraph (1) of this Subsection shall apply only to a
marketplace facilitator that makes or facilitates remote sales for delivery in Louisiana if,
during the previous or current calendar year, the marketplace facilitator's gross revenue for
retail sales delivered into Louisiana exceeded one hundred thousand dollars. Once the
marketplace facilitator's sales exceed one hundred thousand dollars during a calendar year,
the marketplace facilitator shall be deemed a dealer for all sales occurring thereafter.
(3) In determining whether the condition established in Paragraph (2) of this
Subsection has been met, only remote sales that are retail sales, as defined in R.S. 47:301,
shall be considered. However, a marketplace facilitator may voluntarily register for and
collect state and local sales and use tax as a dealer regardless of whether the marketplace
facilitator meets the condition established in Paragraph (2) of this Subsection.
D. Timing of application and collection.
No later than thirty calendar days after meeting the condition established in Paragraph
(C)(2) of this Section, a marketplace facilitator shall submit an application for approval to
collect state and local sales and use tax on remote sales for delivery into Louisiana to the
commission on a form prescribed by the commission. The commission shall approve or deny
the application and shall notify the marketplace facilitator of the approval or denial no later
than thirty business days after receiving the complete application. A marketplace facilitator
shall commence collection of state and local sales and use tax, once notified of the
commission's approval of the application, no later than sixty days after meeting the condition
established in Paragraph (C)(2) of this Section.
E. Administration of requirements to collect and remit state and local sales and use
tax.
(1) For remote sales transacted on a marketplace, the marketplace facilitator shall be
responsible for the determination of taxability of remote sales for delivery into Louisiana.
Except as provided in Paragraph (2) of this Subsection, the marketplace facilitator shall
collect and remit to the commission state and local sales and use tax based on the applicable
state and local rates and bases.
(2)(a) If a marketplace facilitator fails to collect tax as required by this Subsection
due to incorrect or insufficient information provided by the marketplace seller, the
marketplace facilitator shall be relieved of liability for failure to collect or remit the tax
provided that the relief under this Paragraph shall not exceed five percent of the total sales
tax due from sales made or facilitated in this state by the marketplace facilitator. If the
marketplace facilitator is relieved of liability under this Paragraph, the marketplace seller
shall be liable for any amount of uncollected or unremitted tax due.
(b) No relief authorized by this Paragraph shall be permitted for remote sales made
by a marketplace seller who is affiliated with the marketplace facilitator. For purposes of this
Section, persons or entities shall be considered affiliated if one entity owns more than five
percent of the other entity or both entities are subject to the control of a common entity that
owns more than five percent of each of the entities.
(3) The state and local sales and use tax required to be collected by the marketplace
facilitator shall be due and payable monthly. For the purpose of ascertaining the amount of
tax payable, all marketplace facilitators shall transmit to the commission returns on forms
prescribed and prepared by the commission showing the gross sales arising from all
transactions during the preceding calendar month, on or before the twentieth day of the
month following the month in which this tax is required to be collected. These returns shall
show any further information the commission may require to correctly compute and collect
the tax levied. At the time of making the return required pursuant to this Paragraph, every
marketplace facilitator shall compute and remit to the commission the required tax due for
the preceding calendar month, and failure to remit the tax shall cause the tax to become
delinquent. In the event the tax becomes delinquent, interest and penalties imposed by this
Subtitle shall be an obligation to be assessed, collected, and enforced against the marketplace
facilitator in the same manner as if it were a tax due.
(4) As prescribed by regulations of the commission, a marketplace facilitator may
either:
(a) Report the sales and use tax collected, as required by Paragraph (C)(1) of this
Section, on all taxable remote sales for delivery into Louisiana that the marketplace
facilitator facilitates on behalf of a marketplace seller separately from all sales and use tax
collected, as required by Paragraph (C)(1) of this Section, on taxable remote sales for
delivery into Louisiana that the marketplace facilitator transacts on its own behalf or on
behalf of an affiliate, as described in Subparagraph (2)(b) of this Subsection, of the
marketplace facilitator using a separate marketplace facilitator form prescribed and prepared
by the commission.
(b) Report all of the sales and use tax collected, as required by Paragraph (C)(1) of
this Section, on a combined basis and on a form prescribed and prepared by the commission.
(5) The marketplace facilitator shall be the sole person subject to audit for remote
sales made by marketplace sellers but facilitated by the marketplace facilitator. Marketplace
sellers shall not be subject to audit for remote sales facilitated by the marketplace facilitator
except to the extent the marketplace facilitator seeks relief under Paragraph (2) of this
Subsection.
(6) Notwithstanding any law to the contrary, a class action shall not be brought or
maintained against a marketplace facilitator in the Louisiana Board of Tax Appeals or in any
state or federal court by or on behalf of purchasers arising from or related to an overpayment
of sales or use tax collected by the marketplace facilitator under this Section, regardless of
whether the action is characterized as a tax refund claim, provided the marketplace facilitator
did not intentionally collect state and local sales and use tax on remote sales without regard
to applicable state and local rates and bases.
F. Notwithstanding any other provision of law to the contrary, nothing in this Section
shall prohibit the marketplace facilitator and the marketplace seller from contractually
agreeing to have the marketplace seller and its affiliates collect and remit all applicable taxes
and fees if the marketplace seller meets all of the following requirements:
(1) The marketplace seller has annual United States gross sales over one billion
dollars, including the gross sales of any affiliates, and in the case of franchised entities,
including the combined sales of all franchisees of a single franchisor.
(2) The marketplace seller, or its affiliates, is a service supplier as defined by R.S.
33:9109 or is a seller as defined by R.S. 33:9109.1.
(3) The marketplace seller provides evidence to the marketplace facilitator that it is
registered as a dealer defined by R.S. 47:301(4) with the state and local collectors as defined
by R.S. 47:301(2).
(4) The marketplace seller notifies the commission in a manner prescribed by the
commission that the marketplace seller and its affiliates will collect and remit all applicable
taxes and fees on its sales through the marketplace and is liable for failure to collect or remit
applicable taxes and fees on its sales.
G. Beginning January 1, 2026, an accommodations intermediary remitting sales and
use taxes to the commission as a marketplace facilitator shall also remit hotel and motel
occupancy taxes due upon the furnishing of sleeping rooms, cottages, or cabins by hotels to
the commission subject to the same rules, administration, and rights in this Chapter.
*Acts 2020, No. 216, §1, eff. July 1 2020; Acts 2023, No. 15, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 82, §1, eff. July 1, 2025; Acts 2025, No. 433, §§1, 2, eff. July 1, 2025.*
#### **CHAPTER 3** OCCUPATIONAL LICENSE TAX
##### **§ 47:341** Imposition of tax; municipalities and parishes {#sec-47-341 omnilex-key=us-la-statutes--rs-title-47--47:341}
A. Any municipality or parish shall have the right to impose a license tax on any person conducting any business herein enumerated within the territorial jurisdiction of the municipality or parish at a rate which shall not exceed the maximum tax rates set forth in this Chapter, provided that the imposition of such license tax is approved by two-thirds of the elected members of the municipal or parochial governing authority and after affording the public an opportunity to comment at a minimum of three public hearings.
B. The tax collector, administrator of finance, treasurer, or any other officer whose duty is to receive and collect the taxes and money due to each municipality or parish may enforce the collection of any and all taxes due.
Amended by Acts 1981, No. 567, §1, eff. Jan. 1, 1982; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:342** General definitions {#sec-47-342 omnilex-key=us-la-statutes--rs-title-47--47:342}
For the purposes of this Chapter, unless the context clearly otherwise requires or unless otherwise defined in specific portions of the Chapter, the following words shall have the respective meanings ascribed to each in this Section.
(1) Business. "Business" includes any business, trade, profession, occupation, vocation, or calling.
(2) Collector. For the purpose of this Chapter, the "collector" is the tax collector, finance officer, treasurer, city clerk, or any other officer whose duty is to receive and collect the taxes and money due to each municipality or parish.
(3)(a) Contractor. "Contractor" is synonymous with the term "Builder" and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word, "contractor" shall include oil field service contractors, including those contractors performing general oil well servicing, maintenance, and construction when conducted as a single company unit. "General oil well servicing" shall include welding, pipe coating, pipe inspection, wireline service, automation, workover, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.
(b) Notwithstanding any provision of law to the contrary, in any parish with a population of between three hundred and fifty thousand and four hundred and thirty-five thousand, according to the latest federal decennial census, "contractor" shall be synonymous with the term "builder" and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure or movable, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word "contractor" shall include oil field-related fabrication and oil field service contractors, including those contractors performing maintenance, construction, and fabrication of tangible property, movable or immovable, and general oil well servicing, maintenance, and construction when conducted as a single company unit. "General oil well servicing" and "fabrication" shall include welding, pipe coating, pipe inspection, wireline service, automation, workover, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.
(4) Contractor's gross receipts. For the purposes of computing the license fee provided for in R.S. 47:355 of this Chapter, a "contractor's gross receipts" are determined the same for all contractors, whether or not they have a lump sum contract or a cost plus contract. The gross receipts for a lump sum contract are based on the actual amount of the contract, whereas, the gross receipts for a cost plus contract are based on the actual cost of the contract to the owner including the amount added thereto as a fee.
(5) Fixed location. For the purpose of this Chapter, a "fixed location" means any permanent structure which is used to provide goods or services to consumers.
(6) Gross commissions for travel agencies. For carrying on each business of travel agency, the license tax shall be based on gross commissions. "Gross commissions" for travel agencies is defined as fees earned on the sales of tickets and provision of other services and shall not include actual ticket prices.
(7) Gross income for real estate broker. For carrying on each business of real estate broker, the license tax shall be based on gross income. "Gross income for real estate brokers" is defined as those fees from any source deposited into the real estate broker's agency's general fund account less escrow deposits, and less fees paid to cooperating real estate brokers. Notwithstanding any provisions herein to the contrary, the maximum amount paid by a real estate broker shall be two thousand, two hundred dollars.
(8) Peddler. For the purpose of this Chapter, a "peddler" means any person who for himself or any other person, goes from house to house, or place to place, or store to store, exposing and selling the merchandise which he carries with him and delivering the same at the time of or immediately after the sale or without returning to the base of business operation between the taking of the order and the delivery of the goods; however, any person who uses the same vehicle or a combination of one or more vehicles for the purpose of taking orders and delivering merchandise, regardless of the fact that the vehicle returns to the base of operations between the taking of the order and the delivery of the merchandise, shall be deemed a peddler, unless such person can show that the merchandise delivered is accompanied by an invoice or delivery ticket prepared at the base of operations and which conforms to the original order and that the person delivering the merchandise has permitted no deviation from the original order by allowing the purchaser to reject, cancel, increase, or decrease the quantity at the time of delivery or to offset against such quantity any merchandise delivered at a prior time which is being returned. This extension of the meaning of the term "peddler" shall not be interpreted so as to prevent rejection or cancellation of bona fide orders or the return of inferior merchandise, but shall be construed so as to prevent persons peddling merchandise from escaping their tax liability by subterfuge through means of so-called "standing order" or blanket advance orders, increase and decrease in quantities at the time of delivery, arbitrary rejections and cancellations, and offset of merchandise returned by reason of nonsale rather than obligation of warranty, all of which are hereby declared to be mere devices to prevent normal methods of operations so as to disguise the business of a peddler as an ordinary wholesale business. Peddler shall include but is not limited to hawkers, itinerant vendors, and any retail dealers not having a fixed place of business.
(9) Person. "Person" includes an individual, firm, corporation, partnership, association, or other legal entity.
(10) Retail dealers to institutional consumers. For the purpose of this Chapter, a "retail dealer to institutional consumers" includes all businesses selling, at retail from a fixed place of business, merchandise to dairymen, cattlemen, or farmers, to federal, state, parish, or municipal governments or institutions, to educational or charitable institutions, to hospitals, manufacturers, public utility companies, processors, refiners, fabricators, contractors, severers of natural resources, carriers of freight or passengers, pipe lines, hotels, and restaurants provided that such sales constitute the major portion of the business.
(11) Separate location. As used in R.S. 47:346 of this Chapter, a "separate location" exists unless a similar or associated type of business is operated as a unit under a single roof or on the same contiguous tract of land.
(12) Wholesale dealer. For the purpose of this Chapter, except as specifically provided in this Chapter, a "wholesale dealer" means any person who sells to other dealers who in turn resell.
Amended by Acts 1981, No. 567, §1, eff. Jan. 1, 1982; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 2010, No. 667, §1; Acts 2011, 1^st^ Ex. Sess., No. 42, §2, eff. July 1, 2011; Acts 2011, No. 326, §§1, 2.
NOTE: See Acts 1986, No. 1017, §3, and Acts 1986, 1st Ex. Sess., No. 18, §1, and Acts 1988, No. 752, §3, all governing applicable tax years for different provisions amended in those years.
NOTE: See Acts 2010, No. 667, §2, relative to effectiveness.
##### **§ 47:343** Payment of tax {#sec-47-343 omnilex-key=us-la-statutes--rs-title-47--47:343}
A. Except as otherwise expressly provided, the first license tax herein authorized to be levied shall be due and payable to the tax collector as follows:
(1) In the case of any business which is subject to license under this Chapter, commencing on or after the effective date of this Chapter, the license tax shall be due and payable on such date of commencement.
(2) In the case of a business commenced prior to the effective date of this Chapter, the license tax shall be due and payable on January 1, 1988.
B.(1) Annually thereafter all license taxes levied hereunder shall be due and payable on January first of each calendar year for which the license is due, except that for a new business commencing after January first of any calendar year, the first license shall be due and payable on the date the business is commenced.
(2) All licenses unpaid after the last day of February of the calendar year for which they are due or, in the case of a new business, unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty shall be computed from March first of the calendar year for which they are due.
C. For ongoing businesses which cease operation between January first and the last day of February of the current license year, the license for the year shall be based on their gross receipts for the prior year, divided by three hundred sixty-five and multiplied by the number of days in which they were in operation.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:344** New business; license due upon commencement {#sec-47-344 omnilex-key=us-la-statutes--rs-title-47--47:344}
In the case of a new business, the license tax is due and payable upon commencement of the business. Within forty days after commencing the business, each person shall compute in the manner provided by R.S. 47:348 the balance of the license tax, if any, owed for the year in which the business is started and pay such tax balance. When the business is begun prior to July first of any year, the tentative tax shall be the minimum annual rate for the particular class of business in cases in which the tax is based on gross receipts, sales, fees, premiums or commissions, or the full annual rate in cases in which the tax is based on a specific amount per unit. When the business is begun on or after July first of any year, the tentative tax shall be one-half of the minimum annual rate or the specific amount per unit, as the case may be.
Acts 1988, No. 752, §1, eff. Jan. 1, 1989.
{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
##### **§ 47:345** Change of ownership or lessee {#sec-47-345 omnilex-key=us-la-statutes--rs-title-47--47:345}
A. The license is issued in the name of the person making application and paying the initial fee and is not transferable or assignable. If at any time during the license year a change of ownership takes place, the license period is from January first, to the date of sale or change of lessee. A "change of ownership" occurs when a business is sold or leased, and does not include changes in partnership or corporate shares.
B. The new owner or lessee shall obtain another business license, as the license issued to the former owner or lessee is not transferable or assignable. The license period for the new owner or lessee covers the date of transfer or ownership or lease to December thirty-first of the license year. The collector shall be notified within ten days when a change is effected.
Acts 1984, No. 868, §1, eff. July 20, 1984; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:346** Separate license required for each location, based on primary class of business {#sec-47-346 omnilex-key=us-la-statutes--rs-title-47--47:346}
Except as otherwise provided in this Chapter, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, rooming houses, and boarding houses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, rooming house, or boarding house.
Acts 1988, No. 752, §1, eff. Jan. 1, 1989.
{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
##### **§ 47:347** Class of business {#sec-47-347 omnilex-key=us-la-statutes--rs-title-47--47:347}
In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must be compared. The rate for the schedule which constitutes the major portion of the gross receipts, fees, or commission will be used. However, the total gross receipts, fees, or commissions for all business activities carried on at the business location, minus any applicable deductions, are applied to the schedule to compute the fee.
Amended by Acts 1950, No. 105, §1; Acts 1950, 2nd Ex.Sess., No. 26, §1; Acts 1966, No. 461, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:348** Period used where gross receipts are the measure of the license {#sec-47-348 omnilex-key=us-la-statutes--rs-title-47--47:348}
A. The basis for determining the amount of the annual licenses provided by this Chapter, where the license is measured by gross receipts shall be as follows:
(1) If the business has been conducted previously by the same party, the annual gross receipts, gross fees, or gross commissions earned, whether received or accrued, during the preceding calendar year for which the license is issued shall be the basis for determining the amount of the annual license.
(2) If the business is begun during the calendar year for which the license is issued, the license for the year of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the first thirty days of business, multiplied by the number of months, or major fraction thereof remaining in the calendar year; however, any business which opens after June thirtieth of the year in question whose estimated gross receipts for the remainder of the year are less than one-half of the maximum gross revenue allowed in the minimum rate under the classification of the particular business, shall pay for the remainder of the year at one-half the minimum rate.
(3) If the business is begun less than thirty days before the end of the calendar year for which the license is to be issued, the tax shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the calendar year; however, one-half of the annual rate shall apply to such businesses whose gross receipts for the period operated during the calendar year is less than one-half of the maximum gross revenue allowed in the minimum rate under the classification of the particular business.
(4) The license tax of the business for the calendar year following that of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the previous year, divided by the number of days in operation during the year of commencement, and multiplied by three hundred sixty-five.
B. The date of beginning business for the purposes of this Chapter shall depend upon the type of business involved, and shall be governed by regulations promulgated by the collector of revenue according to law.
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:349** Taxpayers required to keep records; confidentiality {#sec-47-349 omnilex-key=us-la-statutes--rs-title-47--47:349}
A. In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination and inspection by the collector or his duly authorized assistants.
B.(1) Except as otherwise provided by law, the records and files of the collector or the records and files maintained pursuant to a tax ordinance, excluding ad valorem property taxes and ad valorem property tax assessment rolls, of any political subdivision are confidential and privileged, and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of the tax laws of this state or of a political subdivision of this state.
(2) No person shall divulge or disclose any information obtained from any examination or inspection of the premises or property of any person in connection with the administration and enforcement of the tax laws of this state or a political subdivision of this state except to the taxing jurisdiction of his employment or, in the case of an already existing independent contractor arrangement, to the contracting taxing jurisdiction.
(3) Neither the collector nor any employee engaged in the administration or charged with the custody of any such records or files shall be required to produce any of them for inspection or use in any action or proceeding, except in an action or proceeding in the administration or enforcement of the tax laws of this state or of a political subdivision.
(4) Any officer, employee, or agent or any former officer, employee, or agent of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the collector, contrary to the provisions of this Section, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than ten thousand dollars or be imprisoned for not more than two years, or both.
(5) Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any judicial proceeding in which the state or any political subdivision thereof is a party.
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:349.1** Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-349.1 omnilex-key=us-la-statutes--rs-title-47--47:349.1}
*Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:350** Application for licenses {#sec-47-350 omnilex-key=us-la-statutes--rs-title-47--47:350}
A. Every person subject to a license tax levied by this Chapter shall apply to the
collector for a license before the same becomes delinquent, as provided in this Chapter. The
application shall state all facts necessary to determine the amount of taxes due under this
Chapter.
B. If the collector is not satisfied with the facts set forth in the application or for any
reason desires to audit the books and records of the taxpayer, the collector or any of his
authorized assistants may audit and inspect all records of the taxpayer that would have any
bearing upon the amount of taxes due under this Chapter.
C. If an individual is an applicant for a license required by this Chapter, the
applications must be signed by him; if a partnership or an association of persons, by a
member of the firm; and if a corporation, by the proper officer thereof.
D. Any intentional false statement as to any material facts in the application for a
license under this Chapter shall constitute a misdemeanor, and any person convicted thereof
shall be fined not more than two hundred dollars or imprisoned for not more than six months,
or both.
E. No license required by this Chapter shall be issued to any applicant who intends
to sell used tires unless the applicant submits, along with his application, the necessary
permits from the Department of Environmental Quality verifying that the applicant is
authorized to sell used tires within the applicable jurisdiction.
Amended by Acts 1958, No. 268, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts
2018, No. 511, §1.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX.
SESS., NO. 18, §1.}}
##### **§ 47:351** Failure to pay tax; judgment prohibiting further pursuit of business {#sec-47-351 omnilex-key=us-la-statutes--rs-title-47--47:351}
A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or
putting in default, cause the tax, interest, penalties, and costs to become immediately
delinquent, and the collector is hereby vested with authority, on motion in the Board of Tax
Appeals or a court of competent jurisdiction, to take a rule on the delinquent taxpayer to
show cause in not less than two or more than ten days, exclusive of holidays, why the
delinquent taxpayer should not be ordered to pay the total amount due and owing under this
Chapter. This rule may be tried out of term and in chambers and shall always be tried by
preference. If the rule is made absolute, the order therein rendered shall be considered a
judgment in favor of the municipality or parish for the amount of the license, penalty, fees,
and costs against the defendant, who shall also be ordered to cease the further pursuit of
business until the judgment is satisfied.
B. As an additional optional remedy of collection, the collector may issue an
assessment to a taxpayer in the same manner as is provided for in the Uniform Local Sales
Tax Code pursuant to Chapter 2-D of this Subtitle. The assessment may be appealed to the
Local Tax Division of the Board of Tax Appeals in the same manner and subject to the same
thirty day deadline as provided for in that Chapter.
Amended by Acts 1950, No. 105, §1; Acts 1979, No. 612, §1; Acts 1986, No. 1017,
§1, eff. Jan. 1, 1987; Acts 2016, No. 335, §1, eff. June 5, 2016.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX.
SESS., NO. 18, §1.}}
##### **§ 47:351.1** Occupational license tax refunds {#sec-47-351.1 omnilex-key=us-la-statutes--rs-title-47--47:351.1}
Any taxpayer may apply to the collector for a refund of occupational license tax paid
that was not due. A taxpayer may appeal the collector's action on a claim for refund to the
Local Tax Division of the Board of Tax Appeals, in the same manner and subject to the same
deadlines as provided for in the Uniform Local Sales Tax Code under Chapter 2-D of this
Subtitle, including the prescriptive periods referenced in R.S. 47:337.81(A)(2).
*Acts 2016, No. 335, §1, eff. June 5, 2016.*
##### **§ 47:352** Collector authorized to make rules and regulations {#sec-47-352 omnilex-key=us-la-statutes--rs-title-47--47:352}
A. The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for different classes or kinds of businesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this Chapter may be simplified and made more certain.
B. The collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this Chapter and collection of the revenue hereunder.
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:353** Records to be kept by collector {#sec-47-353 omnilex-key=us-la-statutes--rs-title-47--47:353}
The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:353.1** Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-353.1 omnilex-key=us-la-statutes--rs-title-47--47:353.1}
*Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:354** Retail dealers in merchandise, services, and rentals {#sec-47-354 omnilex-key=us-la-statutes--rs-title-47--47:354}
A. For every fixed location retail dealer in merchandise, services, and rentals, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and shall be based on the table below:
The Annual
If the Gross Sales are:
License Shall
As Much As
But Less Than
Be:
$
0
$
50,000
$
50
50,000
75,000
60
75,000
100,000
90
100,000
150,000
120
150,000
200,000
180
200,000
250,000
250
250,000
300,000
300
300,000
400,000
360
400,000
500,000
500
500,000
600,000
650
600,000
750,000
800
750,000
1,000,000
900
1,000,000
1,500,000
1,200
1,500,000
2,000,000
1,800
2,000,000
2,500,000
2,400
2,500,000
3,000,000
3,000
3,000,000
3,500,000
3,600
3,500,000
4,000,000
4,200
4,000,000
4,500,000
4,800
4,500,000
5,000,000
5,400
5,000,000
5,500,000
6,000
5,500,000
.........
6,200
B. This schedule includes but is not limited to the following businesses:
(1) Abstractors;
(2) Advertising agencies;
(3) Ambulance services;
(4) Amusement parks;
(5) Appraisers;
(6) Barbershops;
(7) Beauty salons;
(8) Boats or barge carriers of freight or passengers;
(9) Bonding companies, surety companies or bondsmen;
(10) Business, professional or instructional schools;
(11) Cable television businesses;
(12) Carpet and rug cleaning businesses;
(13) Cold storage plants or refrigerated lockers;
(14) Collecting agencies;
(15) Commercial reporting or rating agencies;
(16) Credit bureaus;
(17) Decorators;
(18) Detective agencies;
(19) Elevator repair, service, and maintenance businesses;
(20) Employment agencies;
(21) Engravers;
(22) Ferry boats;
(23) Flea market participants;
(24) Health or recreational clubs;
(25) Hospitals;
(26) Insurance adjusters;
(27) Jewelers;
(28) Businesses engaged in leasing, renting, or licensing the use of movable property;
(29) Medical transportation services;
(30) Miniature golf links;
(31) Motor vehicle carriers of freight or passengers;
(32) Motor vehicle rentals;
(33) Motor vehicle repair and repainting shops;
(34) Motor vehicle storage businesses;
(35) Operators of coin vending and weighing machines;
(36) Operation of office buildings;
(37) Packing houses for meats and fish;
(38) Parking lots;
(39) Photographers;
(40) Railroad carriers of freight or passengers;
(41) Repair businesses;
(42) Restaurants, coffee houses, or other eating establishments;
(43) Retail dealers in boats;
(44) Retail dealers in merchandise;
(45) Retail dealers in motor vehicles;
(46) Service businesses;
(47) Sign painting;
(48) Skating rinks;
(49) Steam cleaning, steam dying, or steam pressing businesses;
(50) Steam or electric laundering businesses;
(51) Storage businesses;
(52) Storage rooms or landings;
(53) Taxicab service;
(54) Theaters;
(55) Tourist camps;
(56) Towboat or tugboat businesses;
(57) Trackless trolleys or buses;
(58) Transportation businesses;
(59) Travel agencies;
(60) Trucking businesses;
(61) Undertakers and funeral directors;
(62) Warehouses;
(63) Washaterias or laundromats;
(64) Watchman agencies;
(65) Wholesale and retail dealers in mobile home sales, rentals, and mobile home repairs; and
(66) Wreckers and tow truck services.
C. For every dealer in merchandise, service, and rentals not otherwise provided for by this Chapter or by special laws, whether conducted as a principal, agent, or commission, or otherwise, the license tax shall be based on the amount of gross sales and receipts, at the rate set above. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars, no license tax shall be due under this Section for the current year.
D.(1) For every pawnbroker, or person keeping a loan office and engaged in lending money on articles pawned or pledged and for each and every money broker, money lender, or person lending money on, or purchasing time, wages, or salaries of laborers, clerks, or other wage earners or other persons, whether the same be earned or unearned, and whether the business is conducted in an office or otherwise, the license tax shall be based on the amount of gross sales and receipts from any retail sales plus the amount of loans made by the business. However, the minimum license tax paid by pawnbrokers licensed under the provisions of this Subsection shall be three hundred dollars.
(2) The "amount of loans made", for the purposes of this Subsection, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.
(3) In the case of a new business, the basis for the first year's license shall be provided for in R.S. 47:344 and 348 of this Chapter, except that the "amount of the loans made" shall be substituted for "gross revenue".
(4) Notwithstanding the provisions of Subsection B, the maximum license tax paid by dealers in mobile home sales, rentals, or mobile home repairs licensed under the provisions of this Section shall be eight hundred dollars.
*Acts 1950, No. 105, §1; Acts 1977, No. 520, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1989, No. 332, §1, eff. Jan. 1, 1990; Acts 1990, No. 810, §1; Acts 1991, No. 319, §1.*
##### **§ 47:354.1** Retail dealers in gasoline and motor fuel {#sec-47-354.1 omnilex-key=us-la-statutes--rs-title-47--47:354.1}
For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354-Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed $6,200.
The Annual
If the Gallons sold are:
License Shall
As Much As
But Less Than
Be:
0
55,000
$
50
55,000
85,000
60
85,000
110,000
90
110,000
165,000
120
165,000
225,000
180
225,000
275,000
250
275,000
325,000
300
325,000
450,000
360
450,000
550,000
500
550,000
650,000
650
650,000
825,000
800
825,000
1,000,000
900
1,000,000
1,500,000
1,200
1,500,000
2,000,000
1,800
2,000,000
2,500,000
2,400
2,500,000
3,000,000
3,000
3,000,000
3,500,000
3,600
3,500,000
4,000,000
4,200
4,000,000
4,500,000
4,800
4,500,000
5,000,000
5,400
5,000,000
5,500,000
6,000
5,500,000
6,200
*Acts 2007, No. 426, §1.*
##### **§ 47:355** Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors {#sec-47-355 omnilex-key=us-la-statutes--rs-title-47--47:355}
A. For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and the amount of said license shall be as shown in the following table:
The Annual
If the Gross Sales are:
License Shall
As Much As
But Less Than
Be:
$ 0
$ 100,000
$ 50
100,000
150,000
75
150,000
250,000
100
250,000
500,000
150
500,000
600,000
200
600,000
800,000
250
800,000
1,000,000
300
1,000,000
1,500,000
400
1,500,000
2,000,000
500
2,000,000
2,500,000
700
2,500,000
3,000,000
900
3,000,000
4,000,000
1,000
4,000,000
5,000,000
1,250
5,000,000
5,500,000
1,800
5,500,000
6,000,000
2,400
6,000,000
6,500,000
3,000
6,500,000
7,000,000
3,600
7,000,000
7,500,000
4,200
7,500,000
8,000,000
4,800
8,000,000
9,000,000
5,200
9,000,000
10,000,000
5,600
10,000,000
11,000,000
6,000
11,000,000
12,000,000
6,400
12,000,000
13,000,000
6,800
13,000,000
14,000,000
7,200
14,000,000
..........
7,500
B.(1) This schedule includes but is not limited to the following businesses:
Wholesale dealers in merchandise, service, and/or rentals; retail or wholesale dealers in building materials; retail dealers to farmers or institutions; shipbuilders; contractors, both lump sum and cost plus; and businesses engaged in renting, leasing, or licensing of immovable property.
(2) The maximum license tax paid by a retail dealer of building materials shall not exceed six thousand two hundred dollars. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars, no license tax shall be due under this Section for the current year.
Amended by Acts 1952, No. 100, §1; Acts 1981, No. 887, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
##### **§ 47:356** Business of lending or of dealing of notes secured by chattel mortgages or other liens {#sec-47-356 omnilex-key=us-la-statutes--rs-title-47--47:356}
A. For every person, firm, corporation, or association of persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel mortgages, or other statutory liens, being commonly known as finance or securities companies, a license based on the amount of loans made by the business shall be required. The license shall be based on the amount of loans made by the business and the amount of said license shall be as shown in the following table:
The Annual
If the Amount of Loans Made is:
License Shall
As Much As
But Less Than
Be:
$
0
$
250,000
$
50
250,000
500,000
100
500,000
750,000
150
750,000
1,000,000
200
1,000,000
1,250,000
250
1,250,000
1,500,000
300
1,500,000
1,750,000
350
1,750,000
2,000,000
400
2,000,000
2,250,000
450
2,250,000
2,500,000
500
2,500,000
3,000,000
550
3,000,000
3,500,000
600
3,500,000
4,000,000
650
4,000,000
4,500,000
700
4,500,000
5,000,000
750
5,000,000
5,500,000
800
5,500,000
6,000,000
850
6,000,000
6,500,000
900
6,500,000
7,000,000
950
7,000,000
7,500,000
1,000
7,500,000
8,000,000
1,050
8,000,000
8,500,000
1,100
8,500,000
9,000,000
1,150
9,000,000
9,500,000
1,200
9,500,000
10,000,000
1,250
10,000,000
11,000,000
1,350
11,000,000
12,000,000
1,450
12,000,000
13,000,000
1,550
13,000,000
14,000,000
1,650
14,000,000
15,000,000
1,750
15,000,000
16,000,000
1,850
16,000,000
17,000,000
1,950
17,000,000
18,000,000
2,050
18,000,000
19,000,000
2,150
19,000,000
20,000,000
2,250
20,000,000
25,000,000
2,500
25,000,000
30,000,000
3,000
30,000,000
35,000,000
3,500
35,000,000
..........
3,700
B. The "amount of loans made", for the purposes of this Section, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.
C. In the case of a new business, the basis for the first year's license shall be provided for in R.S. 47:344 and R.S. 47:348 of this Chapter, except that the "amount of the loans made" shall be substituted for "gross revenue".
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:357** Brokerage and commission agents {#sec-47-357 omnilex-key=us-la-statutes--rs-title-47--47:357}
A. For every factorage, commission, or brokerage business; dealers in stocks or bonds as principal; stocks, bonds, or cotton factors, commission or brokerage businesses, whether or not the principal or party solicited is within or without the state, including but not limited to all businesses enumerated in this Section, the license shall be based on gross annual commissions and brokerages earned on sales and purchases. The amount of the license shall be as shown in the table below and shall be subject to applicable deductions.
The Annual
If the Gross Annual Commission and Brokerage are:
License Shall
As Much As
But Less Than
Be:
$ 0
$ 15,000
$ 50
15,000
20,000
70
20,000
25,000
90
25,000
30,000
112
30,000
40,000
137
40,000
50,000
180
50,000
65,000
225
65,000
80,000
300
80,000
100,000
360
100,000
125,000
450
125,000
150,000
600
150,000
175,000
675
175,000
200,000
750
200,000
250,000
900
250,000
300,000
1,050
300,000
350,000
1,200
350,000
400,000
1,400
400,000
450,000
1,600
450,000
500,000
1,800
500,000
550,000
2,000
550,000
600,000
2,200
600,000
650,000
2,400
650,000
700,000
2,600
700,000
750,000
2,800
750,000
800,000
3,000
800,000
850,000
3,200
850,000
900,000
3,400
900,000
950,000
3,600
950,000
.......
3,700
B. This schedule includes, but is not limited to:
(1) Brokerages in money, produce, or sugar.
(2) Cotton compress businesses.
(3) Cotton factor and commission businesses.
(4) Cotton future brokerages.
(5) Cotton pickeries.
(6) Distillers of alcohol.
(7) Grain and product commission houses.
(8) Businesses engaged in leasing, renting, or licensing the use of immovable property.
(9) Livestock auctions.
(10) Manufacturer's agents.
(11) Operators of office buildings.
(12) Owners or lessees of toll bridges or ferries.
(13) Real estate brokers.
(14) Slaughter houses.
(15) Steamboat or steamship agencies.
(16) Stock or bonds brokerages.
(17) Sugar factories.
C. For carrying on each business of dealing in or buying and selling stocks or bonds, as principal, the license shall be based on gross annual profits; however, where no gross annual profit is realized, the minimum tax under the above schedule shall be paid.
*Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1991, No. 319, §1.*
##### **§ 47:358** Public utilities {#sec-47-358 omnilex-key=us-la-statutes--rs-title-47--47:358}
A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table:
If the Gross Annual Receipts are:
The Annual License
As Much As
But Less Than
Shall Be:
$ 0
$ 20,000
$ 50
20,000
25,000
60
25,000
37,500
75
37,500
50,000
115
50,000
75,000
150
75,000
100,000
200
100,000
150,000
300
150,000
200,000
450
200,000
250,000
650
250,000
500,000
750
500,000
750,000
1,500
750,000
1,000,000
2,250
1,000,000
1,250,000
3,000
1,250,000
1,500,000
3,750
1,500,000
1,750,000
4,500
1,750,000
2,000,000
5,250
2,000,000
2,250,000
6,000
2,250,000
2,500,000
6,900
2,500,000
.........
7,500
B. A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only.
C. A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only.
*Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.*
##### **§ 47:359** Businesses where licenses are based on flat fees {#sec-47-359 omnilex-key=us-la-statutes--rs-title-47--47:359}
The following types of business shall obtain an annual license based on the flat fee
designated hereafter. For purposes of this Section, the minimum tax noted in R.S. 47:344
for most new businesses for the first year of commencement or fractional part thereof does
not apply.
A. Private banking or investment banking business. (1) For each business of
carrying on a private banking house, business or agency, investment banking house, business
or agency, a license based on a flat fee of five hundred dollars shall be required.
(2) The term "investment banking" means a business that is carried on through the
purchase or underwriting of security issues and their subsequent sale to investors.
B. Repealed by Acts 1988, No. 752, §2, eff. Jan. 1, 1989.
C. Peddlers and itinerant vendors. (1) All peddlers, hawkers, itinerant vendors, and
every person who displays samples, models, goods, wares, or merchandise on a temporary
basis in any hotel, motel, store, storehouse, house, vehicle, or any other place, for the purpose
of securing orders for the retail sale of such goods, wares, or the like kind or quality, either
for immediate or future delivery shall obtain a license based on a fee not to exceed two
hundred dollars provided that an itinerant vendor of agricultural products purchased directly
from farmers or an itinerant vendor of seafood products who has either harvested the seafood
himself or has purchased the seafood directly from commercial fishermen or shrimpers shall
obtain a license based on a flat fee not to exceed one hundred dollars.
(2) This Section does not apply to the following classes: those persons making
house-to-house or personal calls displaying samples and taking orders for shipment directly
from the manufacturer; those persons making a business call or visit upon the verbal or
written invitation of the inhabitant of the premises; those persons, or their representatives,
engaged in the business of selling at wholesale, from a fixed place of business in this state,
to licensed retail dealers; and vendors, or their agents or vendors, or their agents or
representatives, in the sale or delivery of petroleum products when drawn, conveyed, and
distributed from a stock maintained at a warehouse, distributing station, or established place
of business.
(3) Parochial and municipal officers shall require all peddlers to exhibit their
occupational license. The license shall indicate thereon the motor vehicle license number.
They shall seize the merchandise and any vehicle or other conveyance used by the peddler
to peddle the same, if the peddler fails or refuses to exhibit his license. All property seized
shall be turned over to a court of competent jurisdiction, to be sold according to law, to
satisfy the license due and enforce the privilege therefor. The rights of the holder of a chattel
mortgage note or any vehicle seized shall not be affected or prejudiced as a result of the
seizure.
(4) Whoever shall sell goods, wares, and merchandise as a peddler without first
obtaining the license herein required shall be guilty of a misdemeanor and upon conviction
shall be fined not less than five hundred dollars or shall be imprisoned not more than sixty
days, or both.
D. Mechanical or electronic amusement machines or devices. (1) Every person
engaged in the business of operating any coin-operated mechanical or electronic device or
who permits to be operated in his place of business any coin-operated mechanical or
electronic device to which a certificate of tax payment is not affixed or displayed as provided
in R.S. 47:359(E) shall pay a license tax which shall not exceed twenty dollars for each such
machine or device, except that the license tax for each electronic pinball machine, flipper
machine, or video game shall not exceed fifty dollars for each such device. Only one license
tax shall be collected annually by each jurisdiction for any device required to be licensed
under this Paragraph.
(2) The provisions of this Subsection shall not apply in cases where the person
engaged in the business of operating such mechanical devices are operating same under a
written contract with and are solely sponsored by a nonprofit corporation for the purpose of
conducting a fair, festival, or trade show which has as one of its objectives the promotion of
agricultural and agri-industrial products. For the purposes of this Subsection, the term
nonprofit corporation shall be construed to mean only a nonprofit corporation which:
(a) Was organized under the provisions of Chapter 2 of Title 12 of the Louisiana
Revised Statutes of 1950 prior to January 1, 1969; and,
(b) Holds membership in good standing in an association organized for the purpose
of promoting fairs, festivals, and trade shows in the state of Louisiana.
(3) For the purpose of this Subsection, a "coin-operated mechanical amusement
device" is any machine or device operated by depositing a coin, token, slug, or similar object
for the placing of the device in readiness of play. This definition includes, but is not limited
to the following devices: video games, merry-go-rounds, mechanical hobby horses, juke
boxes, pool tables, domino tables, bowling alleys, blood pressure monitors, and pulse rate
monitors.
(4) All such mechanical amusement devices subject to tax under this Subsection and
which do not return to the operator or player thereof anything but free additional games or
plays or, through the exercise of the skill of the operator or player, a merchandise prize, shall
not be deemed to be classed as gambling devices, and neither this Section nor any other Act
shall be construed to prohibit same. Payment of the tax imposed by this Subsection shall not
be held to legalize the operation of any machine or device defined herein which is prohibited
by law. This Subsection shall not be held to repeal any provisions of any law prohibiting the
operation, possession, or use of any such machine or device.
E. Evidence of payment. The payment of the taxes levied by this Section shall be
evidenced by a certificate of tax payment, or a stamp, or similar evidence of tax payment
which shall be issued by the collector. The certificate of payment shall be securely affixed
or attached to each machine or other device with respect to which a tax has been paid, or if
such certificate cannot be affixed, shall be prominently posted in the place in which the
machine or device is located and near to such machine or device. If a machine or device is
replaced by another, such other machine or device shall not be considered an additional
device service. Certificates of tax payment or stamps are not transferable from one taxing
jurisdiction to another.
F. Enforcement. The penalties and procedures of this Chapter relating to the
enforcement and collection of the taxes levied under the authority of this Chapter shall apply
to any person who has in his possession, control, or custody any machine or device on which
the license tax is imposed by this Section and which is being operated without having a
certificate of payment issued by the collector, as provided in Subsection E of this Section,
affixed or attached thereto, or prominently posted in the place in which the machine or device
is located and near to such machine or device. However, the penalties and procedures
provided by this Chapter shall not apply to lessees of such machines or devices, provided that
the lessee can furnish the collector with adequate information regarding the name, address,
and business location of the lessor, against whom the penalties and procedures of this
Chapter shall apply.
G. Professional sports. For each person owning or carrying on a business known as
"professional sports" a license based on a flat fee of one thousand dollars shall be required.
By way of extension and not of limitation, the business of "professional sports" shall include
football, basketball, and baseball games, where the individual participants are paid for their
services. Sporting events that are provided for by special laws are exempt under this Section.
H. Circuses, concerts, carnivals and special events. For each person operating a
circus, carnival, or other traveling show, and for each person or organization sponsoring a
concert or other special event, including but not limited to gun shows, arts and crafts fairs,
and antique shows, a license based on a flat fee of two hundred fifty dollars shall be required.
This license shall be issued by the parish or municipality in which the event is located and
shall be good for a period of ten days. Should the person or organization move the circus,
concert, or other event to another jurisdiction in the state, a new license shall be required by
that jurisdiction.
I. Hotels, motels, rooming houses, boarding houses, and nursing homes. Any person
operating a hotel, motel, rooming house, boarding house, or nursing home shall pay an
annual license tax of two dollars for each sleeping room contained in it; provided that any
person operating a nursing home shall pay, in lieu of the additional license tax required of
hotels in R.S. 47:346, a license tax in accordance with the provisions of R.S. 47:354 based
on one-third of the total gross receipts of the nursing home.
J. All other businesses. For all businesses not otherwise covered by or specifically
exempted under this Chapter, including but not limited to printers, lithographers, attorneys
at law, accountants, oculists, physicians, osteopaths, dentists, chiropodists, bacteriologists,
veterinarians, chemists, architects, and civil, mechanical, chemical, or electrical engineers
engaged in the practice of their profession as an individual, or as a firm, partnership, or
corporation, the license shall be one-tenth of one percent of the annual gross receipts for
professional fees for services rendered by the taxpayer, with a minimum tax of fifty dollars
and a maximum tax of two thousand dollars. The tax levied herein shall be levied only on
the business and not separately on any individual who is employed by or is a member of the
taxpayer which conducts its business as a firm, partnership, or corporation.
K. Pharmacy. For each business licensed by the Louisiana State Board of Pharmacy
as a pharmacy and eighty percent of gross revenues of the business comes from the filling
of prescription drugs, the license shall be one-tenth of one percent of the gross annual sales
of the total business activity, with a minimum tax of fifty dollars and a maximum tax of two
thousand dollars. The tax levied herein shall be levied only on the business and not
separately on any individual who is employed by or is a member of the taxpayer which
conducts its business as a firm, partnership, or corporation.
L. Computer programming. For each business in which eighty percent of gross
revenues of the business comes from providing software as a service, infrastructure as a
service, platform as a service, software programming, website hosting, website design, and
networking services, the license shall be one-tenth of one percent of the annual gross receipts
for professional fees for services rendered by the business, with a minimum tax of fifty
dollars and a maximum tax of two thousand dollars. The tax levied in this Subsection shall
be levied only on the business and not separately on any individual who is employed by or
is a member of the taxpayer which conducts its business as a firm, partnership, or
corporation. For purposes of this Subsection, "software as a service" means a delivery model
in which software is licensed on a subscription basis and is accessed solely through the
internet.
*Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 638, §1; Acts 1988, No. 752, §2, eff. Jan. 1, 1989; Acts 1989, No. 272, §1, eff. Jan. 1, 1990; Acts 1989, No. 332, §1, eff. Jan 1, 1990; Acts 1991, No. 259, §1; Acts 1992, No. 551, §1, eff. Jan. 1, 1993; Acts 2005, No. 94, §1, eff. July 1, 2005; Acts 2022, No. 328, §1, eff. Jan. 1, 2023.*
##### **§ 47:360** Exemptions {#sec-47-360 omnilex-key=us-la-statutes--rs-title-47--47:360}
A. Individuals who are blind and their widows or orphans. License taxes levied by
this Chapter shall not apply to individuals who are blind, who are exempted from license
taxes by R.S. 23:3031 through 3033. The exemption provided by this Subpart shall apply
only where the business is conducted by any individual who is blind exclusively for his own
support or the support of his family.
B. Artists and craftsmen. Any occupational license tax imposed on retail dealers not
having a fixed place of business shall not apply to Louisiana artists and craftsmen who
display their own original art and handicraft for sale at functions sponsored by nonprofit
organizations.
C. Nonprofit organizations. (1) The occupational license tax required by this
Chapter shall not apply to those qualified nonprofit organizations which are exempt from the
collection of sales and use taxes under the provisions of R.S. 47:305.14 or from the payment
of federal income taxes under the applicable provisions of the Internal Revenue Code.
(2) This Subsection shall not be construed to exempt museums, menageries, circuses,
or other traveling shows from the license required by R.S. 47:359(H) unless all of the
proceeds from such shows are used for charitable, educational, or religious purposes of the
sponsoring qualified nonprofit organizations. It is the intention of this Subsection to exempt
such traveling shows where its entire proceeds, except for necessary expenses connected
therewith, are used for the charitable, educational, and religious purposes of the sponsoring
qualified nonprofit organization.
D. Wholesale dealers in certain alcoholic beverages. There shall be no license tax
imposed, assessed, or collected under the provisions of this Chapter on any person engaged
in the business of selling at wholesale, malt, vinous, spirituous, alcoholic, or intoxicating
liquor containing more than six per centum of alcohol by volume, and beer, porter, ale, fruit
juices, and wine containing more than one-half per centum of alcohol by volume.
E. Other exempted businesses. (1) Banks, homestead and building and loan
associations, editors, cooperative-owned bank service companies, over-the-air broadcasters,
as defined by the Federal Communications Commission, publishers, clerks, laborers,
ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural
or horticultural pursuits, those operating sawmills, and corporations organized and operated
for the purpose of lending money to farmers for production purposes, the stock of which is
owned by farmer members and employees of such corporations, shall be exempted from any
provisions of this Chapter.
(2) For purposes of this Subsection, "bank service company" shall mean either of the
following:
(a) Any corporation which is organized to perform services authorized by 12 U.S.C.
1861 et seq., and all of the capitol stock of which is owned by one or more insured banks.
(b) Any limited liability company which is organized to perform services authorized
by 12 U.S.C. 1861 et seq., and all of the members of which are one or more insured banks.
F. Manufacturers. Manufacturers shall be exempted from any provisions of this
Chapter; however, manufacturers who sell their manufactured articles at retail shall be
subject to the payment of a license tax on such retail sales as fixed by this Chapter.
G. Persons with disabilities. There shall be no license tax imposed, assessed, or
collected under the provisions of this Chapter on any person who is disabled to the extent
that he is home-bound, confined to a bed or wheelchair, requires the aid and attendance of
another person, and is unable to enter the normal work force.
H. Minors. There shall be no license tax imposed, assessed, or collected under the
provisions of this Chapter on any minor engaging in business with sales of less than five
hundred dollars per year.
*Amended by Acts 1962, No. 351, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 638, §1; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1989, No. 709, §1; Acts 1991, No. 259, §1; Acts 2004, No. 703, §1, eff. July 6, 2004; Acts 2010, No. 939, §9, eff. July 1, 2010; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2016, No. 198, §1.*
##### **§ 47:361** Deductions {#sec-47-361 omnilex-key=us-la-statutes--rs-title-47--47:361}
A. Petroleum taxes. In calculating the gross sales at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by federal or state statutes on the manufacturing, handling, storing, selling, or consuming of gasoline, motor fuels, or lubricating oils.
B. Undertaking and funeral directing. The term "gross annual receipts", as used in this Chapter, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest.
C. Stocks and bonds; interstate sales. In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the state of Louisiana shall deduct therefrom forty percent in the case of purchases and sale of stocks and bonds consummated on exchanges located outside the state of Louisiana and fifty-five percent of purchases and sales of commodities consummated on exchanges located outside the state of Louisiana.
D. Retail or wholesale sales of motor vehicles and boats. In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor buses, motorcycles, motor bicycles, motor scooters, motor tractors, motor-propelled road machinery farm implements, and equipment designed for use with tractors and other motor-propelled equipment, trailers, semitrailers, aircraft, or other motor-propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including but not limited to sales of parts and accessories, receipts from repair shops, and sales and rental of motor vehicles; however, the gross sales and receipts of the above listed dealers shall not exceed seven hundred thousand dollars.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 459, §1, eff. July 7, 1988; Acts 2007, No. 426, §1.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
{{NOTE: SEE ACTS 1988, NO. 459, §2.}}
##### **§ 47:362** Special provisions {#sec-47-362 omnilex-key=us-la-statutes--rs-title-47--47:362}
A. No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, as defined in this Chapter, either upon a cost plus basis or upon other than a cost plus basis, except the governing authority of the municipality or parish in which is located the principal place of business of such contractor within the state as designated by the contractor. The maximum license tax paid by contractors licensed as required by this Subsection shall not exceed seven hundred fifty dollars.
B. The tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed.
C. For lessors with a place of business in this state, the tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of such business without regard to the location where the leased property is situated within this state.
D. A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one business, and to have only one place of business which shall be the place where the general office within the state as designated by such person is located.
E. Nothing in this Chapter is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:833.
F. Under the provisions of this Chapter, no occupational license tax totaling more than fifty dollars levied against a small business will increase more than twenty-five percent in the first year over the occupational license tax it paid under the schedules or classifications used in 1985. Small business shall be defined as any person who employs fifteen full-time persons or less per business establishment and which has two million dollars or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1985 shall pay according to the appropriate schedule or classification in this Chapter.
Added by Acts 1978, No. 610, §1. Amended by Acts 1981, No. 763, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 2008, No. 415, §2, eff. Jan. 1, 2009.
NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.
NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.
##### **§ 47:363** Exemptions and deductions; governmental subdivisions {#sec-47-363 omnilex-key=us-la-statutes--rs-title-47--47:363}
In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.
Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
##### **§ 47:364** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978 {#sec-47-364 omnilex-key=us-la-statutes--rs-title-47--47:364}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978*
##### **§ 47:365** §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-365 omnilex-key=us-la-statutes--rs-title-47--47:365}
*§§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:367** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978. {#sec-47-367 omnilex-key=us-la-statutes--rs-title-47--47:367}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.*
##### **§ 47:368** §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-368 omnilex-key=us-la-statutes--rs-title-47--47:368}
*§§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:376** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978. {#sec-47-376 omnilex-key=us-la-statutes--rs-title-47--47:376}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.*
##### **§ 47:377** §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-377 omnilex-key=us-la-statutes--rs-title-47--47:377}
*§§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:380** Repealed by Acts 1952, No. 100, §2. {#sec-47-380 omnilex-key=us-la-statutes--rs-title-47--47:380}
*Repealed by Acts 1952, No. 100, §2.*
##### **§ 47:381** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978. {#sec-47-381 omnilex-key=us-la-statutes--rs-title-47--47:381}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.*
##### **§ 47:382** §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-382 omnilex-key=us-la-statutes--rs-title-47--47:382}
*§§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:385** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978. {#sec-47-385 omnilex-key=us-la-statutes--rs-title-47--47:385}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.*
##### **§ 47:385.1** Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-385.1 omnilex-key=us-la-statutes--rs-title-47--47:385.1}
*Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:386** §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-386 omnilex-key=us-la-statutes--rs-title-47--47:386}
*§§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:389** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978. {#sec-47-389 omnilex-key=us-la-statutes--rs-title-47--47:389}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.*
##### **§ 47:390** Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-390 omnilex-key=us-la-statutes--rs-title-47--47:390}
*Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:391** Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978. {#sec-47-391 omnilex-key=us-la-statutes--rs-title-47--47:391}
*Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.*
##### **§ 47:392** §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. {#sec-47-392 omnilex-key=us-la-statutes--rs-title-47--47:392}
*§§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.*
##### **§ 47:404** §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982 {#sec-47-404 omnilex-key=us-la-statutes--rs-title-47--47:404}
*§§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982*
#### **CHAPTER 4** VEHICLE REGISTRATION LICENSE TAX
#### **PART I** INTRODUCTORY PROVISIONS
##### **§ 47:451** Definitions and terms {#sec-47-451 omnilex-key=us-la-statutes--rs-title-47--47:451}
The following words and phrases, when used in this Chapter, shall, for the purpose
of this Chapter, have the meaning respectively ascribed to them in this Section, except in
those instances where the context clearly discloses and indicates a different meaning.
(1) "Boat trailer" means a noncommercial vehicle of the trailer or semitrailer type
used solely and exclusively for transporting pleasure watercraft and having a loaded gross
weight of not more than one thousand five hundred pounds.
(2) "Bus" or "passenger coach" (which terms shall be synonymous) means every
motor-propelled vehicle, with a capacity of more than seven (7) persons, constructed and
designed for purpose of transporting persons for commercial purposes.
(3) "Combination of vehicles" or "train of vehicles" are synonymous terms which
mean every group or train of two or more vehicles, however connected, fastened, or joined
together, which are drawn or propelled by a single motor vehicle.
(4) "Commercial use", means every use of a vehicle on the highway, except its
private use unrelated to any business function, or its use as a common carrier or a contract
or charter carrier.
(5) "Commercial vehicle" means every vehicle used or operated upon the public
highways in connection with any business function except that of a common carrier or a
contract or charter carrier, and except vehicles owned and used by churches, church schools,
and religious orders for their purposes.
(6) "Commissioner" means the secretary of the Department of Public Safety as
provided for in R.S. 40:1301.
(7) "Dealer" means every person engaged regularly in the business of buying, selling,
or exchanging motor vehicles, trailers, semitrailers, trucks, tractors, or other character of
commercial or industrial motor vehicles in this state, and having an established place of
business in this state, and using a special license plate issued hereunder solely for or in the
bona fide transaction of such business and not otherwise, howsoever, or by whomsoever.
(8) "Department" means the Louisiana Department of Transportation and
Development, acting directly through its duly authorized officers and agents, or whatever
state board, official, or body may hereafter be authorized by law to exercise the functions
now devolving upon it under the law.
(9) "Essential parts" means all integral parts and body parts, the removal, alteration
or substitution of which will tend to conceal the identity or substantially alter the appearance
of the vehicle.
(10) "Farm tractor" means every motor vehicle, designed and used primarily as a
farm implement, for drawing plows, mowing machines, and other implements of husbandry.
(11) "Farm truck", "farm trailer", and "farm semitrailer" mean such motor trucks,
trailers, and semitrailers, and tandem trucks as are owned by persons engaged in the business
of actually farming and used exclusively in carrying farm produce raised on their farms from
such farms to market and returning therefrom carrying goods and merchandise back to their
farms.
(12) "Fixed termini" and "regular route" mean points or routes between or over
which any motor carrier usually or ordinarily operates or holds out to operate any motor
vehicles, even though there may be occasional or casual departures from such routes or
termini, whether such occasional or casual departures be periodic or temporary.
(13) "Foreign vehicles" means every motor vehicle, trailer, or semitrailer which shall
be brought into the state otherwise than in the ordinary course of business by or through a
manufacturer or dealer and which had not been registered in this state.
(14) "Gross weight" means the weight of a vehicle or vehicle combination without
load on all axles, including the steering axle plus the weight of any load thereon.
(15) "Highway" includes every way or place of whatever nature open to the use of
the public, for the purpose of vehicular travel.
(16) "Light trailer" means every vehicle of the trailer or semitrailer type and having
a loaded gross weight of not more than five hundred pounds.
(17) "Manufacturer" means every person engaged in the business of designing,
manufacturing, constructing or assembling new motor vehicles, trailers or semitrailers.
(18) "Military surplus motor vehicle" means a wheeled, multipurpose or tactical
motor vehicle manufactured for, and sold directly to, the Armed Forces of the United States
in conformity with contractual specifications and subsequently authorized for sale to
civilians. "Military surplus motor vehicle" does not include mobile construction equipment,
trailers, or semitrailers.
(19) "Motorcycle" means every motor vehicle designed to travel on not more than
three wheels in contact with the ground, except any such vehicles as may be included within
the classification "tractor," as herein defined.
(20) "Motor carrier" means any person, or lessees, agents, assigns, transferees or
receivers of such person appointed by any court whatsoever, or their representatives or other
person, whomsoever, owning, controlling, managing, operating, or causing to be used or
operated any motor propelled vehicle used in the transportation of persons or property for
compensation, charge or hire over the public highways whether as common carrier, contract
or charter carrier or as transportation agency or howsoever utilizing said public facilities for
private gain to be realized chiefly out of such transportation, where, in the course of such
transportation, a public highway between two or more incorporated cities, towns or villages
is traversed. The term "Motor carrier", as used in this Chapter shall not include and this
Chapter shall not apply to motor vehicles operated exclusively within the corporate limits of
incorporated municipalities or to the vehicles of private persons transporting only the
property of such private persons or their family, bona fide friends, or guests and not including
such vehicles as are embraced in the proviso to paragraph (7)(a)(b) of this Section.
(21) "Motor fuel" means every kind and character of fuel used in the operation of a
motor vehicle and embraces every such fuel contemplated by Chapter 7 of this Sub-title.
(22) "Motor vehicle" means every vehicle, as herein defined, which is self propelled.
(23) "Nonresident" means every person who is not a resident of this state but does
not include persons dwelling outside of this state whose occupation or business requires them
to spend one-half or more of their working hours in this state in pursuance of their business
or employment.
(24) "Owner" means a person who holds the legal title to a vehicle or in the event
a vehicle is the subject of an agreement for the conditional sale, lease, or transfer of the
possession, howsoever, thereof with right of purchase upon performance of the conditions
stated in the agreement and with the right of immediate possession vested in such vendee,
lessee, possessor, or in the event such similar transaction is had by means of mortgage and
the mortgagor of a vehicle is entitled to possession, then such conditional vendee or lessee
or possessor or mortgagor shall be deemed the owner for the purpose of this Chapter. The
term "owner" shall also mean the lessee or user of a vehicle which is legally in the custody
of such lessee or user.
(25) "Person" means every natural person, individual, firm, copartnership,
corporation, company, association, or joint stock association or other organization.
(26) "Pneumatic tires" means all tires inflated with compressed air.
(27) "Reconstructed vehicle" means any vehicle which shall have been assembled
or constructed largely and by means of essential parts, new or used, derived from other
vehicles or makes of vehicles of various names, models, and types, or which, if originally
otherwise constructed, shall have been materially altered by the removal of essential parts,
new or used, derived from other vehicles or makes of vehicles.
(28) "Road machinery" means all vehicles constructed, designed, and used solely for
the purpose of constructing, erecting, repairing, maintaining, demolishing or upkeeping of
public roads, highways, and bridges, and not including vehicles temporarily or casually so
used, constructed, or designed, or vehicles not intended to be so constructed, designed, and
used or vehicles merely converted or susceptible to such use occasionally or vehicles so
altered as to avoid and evade the registration or classification otherwise properly applicable
thereto.
(29) "Road tractor" means every motor vehicle designed, constructed or used either
by itself or for drawing other vehicles used in the construction and maintenance of roads,
highways, or streets and not so constructed as to carry any load thereon either independently
or as a part of the weight of a vehicle or load so drawn.
(30) "Semitrailer" means every single vehicle without motive power designed for
carrying property or passengers and so designed in conjunction and used with a motor vehicle
that some part of its own weight and that of its own load rests upon or is carried by another
vehicle and having itself one or more load-carrying axles.
(31) "Single axle" means an assembly of two or more wheels, whose centers are in
one transverse vertical plane or may be included between two parallel transverse vertical
planes forty inches apart, extending across the full width of the vehicle.
(32) "Solid rubber tires" means every tire made of rubber other than pneumatic tires.
(33) "Solid tires" means all tires the surface of which in contact with the highway is
wholly or partly of metal or other hard, nonresilient material.
(34) "Specially constructed vehicle" means any vehicle which shall not have been
originally constructed under a distinctive name, make, model, or type by a generally
recognized manufacturer of vehicles.
(35) "Tandem axle" means any two or more consecutive axles whose centers are
more than forty inches but not more than ninety-six inches apart, which are individually
attached to and/or articulated from a common attachment to the vehicle, including a
connecting mechanism designed to equalize the load between axles.
(36) "Tandem truck" means every motor propelled single vehicle designed for the
conveyance of property or things for hauling purposes and having one front or steering axle
and two rear or load carrying axles, even though one of said load carrying axles is not
permanently affixed to the frame of the vehicle and may be removed therefrom.
(37) "Tractor" means every vehicle designed, constructed, or used for drawing other
vehicles.
(38) "Trailer" means every single vehicle without motive power designed for
carrying property or passengers wholly on its own structure and designed to be drawn by a
truck, tractor, or another motor vehicle and having two or more load carrying axles.
(39) "Truck" means every motor propelled single vehicle for the conveyance of
property or things for hauling purposes and having one front or steering axle and one rear or
load carrying axle.
(40) "Truck-tractor" means a motor vehicle designed and used primarily for drawing
other vehicles and not so constructed as to carry a load other than a part of the weight of the
vehicle and load drawn.
(41) "Vehicle" means every device in, upon, or by which any person, property, or
thing is or may be transported or drawn upon a public highway excepting devices moved by
human power or used exclusively upon stationary rails or tracks; provided, that for the
purpose of this Chapter, a bicycle or a ridden animal shall not be deemed a vehicle, and
provided further that a trailer or semitrailer shall be held and deemed each to be and
constitute a separate vehicle.
*Amended by Acts 1972, No. 96, §5, eff. Jan. 1, 1973; Acts 1977, No. 113, §2, eff. June 22, 1977; Acts 1977, No. 443, §1; Acts 1978, No. 502, §1; Acts 1995, No. 701, §2; Acts 2018, No. 675, §2.*
##### **§ 47:452** Designation of tax {#sec-47-452 omnilex-key=us-la-statutes--rs-title-47--47:452}
The tax levied in this Chapter shall be known as the "Vehicle Registration License Tax."
#### **PART II** LEVY OF REGISTRATION LICENSE FEE OR TAX
##### **§ 47:461** General {#sec-47-461 omnilex-key=us-la-statutes--rs-title-47--47:461}
There shall be paid to the commissioner, for the registration and licensing by the State of Louisiana of all vehicles and motor vehicles, an annual registration license fee or tax according to the classifications and rates hereinafter set forth.
{{NOTE: SEE ACTS 1987, NO. 759.}}
##### **§ 47:462** Trucks and trailers {#sec-47-462 omnilex-key=us-la-statutes--rs-title-47--47:462}
A. Classification.
For the purpose of registration and licensing hereunder, trucks, tandem trucks,
truck-tractors, semitrailers, and trailers shall be classified as follows:
(1) Those carrying or transporting freight, merchandise, or other property except
those included in Class 4 in Paragraph (4) of this Subsection shall be Class 1.
(2) Those carrying and transporting products of the forest in their natural state,
including but not limited to logs, debarked logs, untreated ties, stave bolts, plywood bolts,
pulpwood billets, wood chips, stumps, sawdust, moss, bark and wood shavings, and property
used in the production thereof, including bulldozers, and used to transport actual employees
of the owner of such vehicle to and from the place of employment, and those carrying and
transporting sugarcane which are not in Class 5, shall be Class 2.
(3) Those used exclusively in carrying and transporting gravel shall be Class 3.
(4)(a) Those operated exclusively within the corporate limits of the incorporated city,
town, or village in which said vehicle was domiciled at the time of its registration, and where
said city, town, or village has a population of less than five hundred thousand within territory
contiguous to the domicile thereof and not exceeding thirteen miles distance from the
corporate limits thereof, and where said city, town, or village has a population in excess of
five hundred thousand within territory contiguous to the domicile thereof and not exceeding
thirteen miles from the corporate limits thereof; those operated exclusively within the limits
of an unincorporated urban area having a population in excess of one hundred thirty-five
thousand, as determined by the United States Bureau of the Census, in which said vehicle
was domiciled at the time of registration, or within territory contiguous thereto not exceeding
thirteen miles distance from the limits of such unincorporated area, said limits to be those
used by the United States Bureau of the Census in reporting the population thereof; and those
operated exclusively in transportation between a municipality and its airport, when
supplemental to transportation by aircraft, shall be Class 4. At the time vehicles in this class
are registered, the domicile of the vehicle so registered shall be shown on the registration
certificate.
(b) A motor vehicle bearing a Class 4 city use license shall be entitled to operate
within the confines of any city, town, village, and territory contiguous thereto as followed
herein for Class 4 licenses, and in any unincorporated urban area which has limits determined
by the United States Bureau of the Census, without transferring its domicile or obtaining a
different class of license; provided that a city use truck is not authorized to carry any cargo
or goods from one city or such unincorporated urban area to another. A motor vehicle
bearing a Class 4 city use license is authorized to travel on the highways of this state outside
of a city, town, village, or such unincorporated urban area provided that it carries absolutely
no cargo or goods.
(5)(a) Those owned by persons engaged in the business of actual farming and by
them used primarily but not exclusively in carrying farm produce raised on their farms from
such farms to market, or returning therefrom carrying goods and merchandise back to their
farms, this individually or cooperatively, but not for hire, shall be Class 5.
(b) Farm produce shall include but not be limited to fruits, vegetables, livestock, fish,
and shellfish.
(c) Those owned by persons engaged exclusively in the business of hauling milk and
milk products for dairy cooperatives or any other milk plant also shall be Class 5.
B. Rates
(1) For each semitrailer or trailer, an annual registration or license tax of ten dollars
shall be collected by the commissioner or through such agency as he may designate. The
collection of the annual registration or license tax shall be subject to the following
provisions:
(a) The annual registration or license tax of ten dollars for each semitrailer or trailer
may be paid, at the option of the person paying the tax, every four years. If the person avails
himself of this option, the tax shall be forty dollars for four years. Any person who has
availed himself of this option who subsequently changes his domicile and moves out of this
state or who subsequently sells the trailer shall be entitled to a refund of the tax. The refund
shall be computed on a yearly basis in such manner that each fraction of a year in which the
trailer is used shall be deemed to be a year, and a refund of ten dollars shall be made for each
year in which the trailer is not used.
(b) In lieu of paying the annual registration and license tax of ten dollars, the owner
of any semitrailer or trailer used as or in connection with a motor vehicle, truck, or tractor
shall have the option of obtaining a permanent registration and license plate for such a
semitrailer or trailer. The fee for such permanent registration and license plate shall be a one
time fee of seventy dollars. The permanent registration and license plate issued for a specific
semitrailer or trailer shall continue to be valid for the duration of the owner's interest in such
semitrailer or trailer. A permanent registration and license plate shall not be transferred for
any reason. When the owner of such semitrailer or trailer no longer holds an interest in such
semitrailer or trailer, the license plate shall be returned to the commissioner or his designee
with no refund of any fee.
(2)(a) For each light trailer, farm trailer or farm semitrailer both with a loaded gross
weight of six thousand pounds or less, or boat trailer, an annual registration or license tax of
three dollars shall be collected by the commissioner or through such agency as he may
designate. The annual registration or license tax of three dollars for each trailer licensed
under the provisions of this Paragraph shall be paid for a four-year period of time.
(b) Any person who subsequently changes his domicile and moves out of this state
or who subsequently sells the trailer shall be entitled to a refund of the tax. The refund shall
be computed on a yearly basis in such manner that each fraction of a year in which the trailer
is used shall be deemed to be a year, and a refund of three dollars shall be made for each year
in which the trailer is not used.
(c) For each boat trailer registered under the provisions of this Paragraph, there shall
be collected by the commissioner or through such agency as he may designate an additional
annual registration or license tax of three dollars and twenty-five cents. The additional
registration or license tax shall be paid every four years in the amount of thirteen dollars.
The proceeds of the tax levied by this Subparagraph shall be deposited into the Aquatic Plant
Control Dedicated Fund Account created by R.S. 56:10.1. The provisions of Subparagraph
(b) of this Paragraph apply to the tax levied by this Subparagraph.
(3)(a) For each truck, tandem truck, truck-tractor, or truck, tandem truck, or
truck-tractor used in combination with a trailer or semitrailer, an annual registration or
license tax shall be collected by the commissioner or through such agency as he may
designate in amounts fixed by the following schedule:
MOTOR TRUCKS, TANDEM TRUCKS, TRUCK-TRACTORS,
OR MOTOR TRUCKS, TANDEM TRUCKS, OR
TRUCK-TRACTORS USED IN COMBINATION WITH
A TRAILER OR SEMITRAILER
GROSS WEIGHT IN POUNDS TRUCKS
UP TO AND INCLUDING CLASS 1
6,000 or less $ 10.00
6,001 to 10,000 $ 28.00
10,001 to 23,999 0.38 per
100 lbs.
24,000 to 37,999 0.60 per
100 lbs.
38,000 to 80,000 0.63 per
100 lbs.
80,001 to 88,000 0.64 per
100 lbs.
GROSS WEIGHT FOREST GRAVEL CITY USE FARM
IN POUNDS UP TO PRODUCTS HAUL ONLY TRUCKS
AND INCLUDING CLASS 2 CLASS 3 CLASS 4 CLASS 5
6,000 or less $10.00 $10.00 $10.00 $ 3.00
6,001 to 10,000 0.25 per 0.35 per 0.25 per
100 lbs. 100 lbs. 100 lbs. 3.00
10,001 to 23,999 0.25 per 0.35 per 0.25 per
100 lbs. 100 lbs. 100 lbs. 10.00
24,000 to 43,999 0.28 per 0.60 per 0.30 per
100 lbs. 100 lbs. 100 lbs. 20.00
44,000 to 65,999 0.28 per 0.60 per 0.30 per
100 lbs. 100 lbs. 100 lbs. 30.00
66,000 to 88,000 0.28 per 0.60 per 0.30 per
100 lbs. 100 lbs. 100 lbs. 40.00
(b) When a truck, tandem truck, or truck-tractor is used in combination with a trailer
or semitrailer, the annual registration or license tax shall be assessed on the truck, tandem
truck, or truck-tractor, based on the gross weight of such vehicle combination, and the trailer
or semitrailer shall be issued an identification license plate as provided in Paragraph (1) of
this Subsection.
(4) Repealed by Acts 1994, No. 33, §2.
(5) Repealed by Acts 1995, No. 701, §2.
(6) Provided further that the registration or license tax for each motor truck and
tandem truck having a gross vehicle weight rating up to and including sixteen thousand
pounds or less shall be paid and shall expire annually from the date of issuance. The
registration or license tax for motorcycles may be paid every four years pursuant to a
staggered registration system as shall be adopted by the commissioner.
(7) Provided further that the registration or license tax for each boat trailer having
a gross weight per load carrying axle of one thousand five hundred pounds or less, each farm
use trailer having a gross weight per load carrying axle of six thousand pounds or less and
each privately owned trailer having a gross weight per load carrying axle of five hundred
pounds or less may be paid every two years, pursuant to a staggered registration system as
shall be adopted by the commissioner.
(8) No license plate or registration certificate shall be issued by the commissioner
for a vehicle which is liable for payment of the Federal Heavy Vehicle Use Tax without such
proof of payment as provided in the Surface Transportation Act of 1982.
C. Any truck having a gross vehicle weight of not more than sixteen thousand
pounds which is registered in the state and is not registered under the International
Registration Plan is eligible for any prestige license plate authorized by this Part.
*Amended by Acts 1954, No. 168, §1; Acts 1958, No. 436, §1; Acts 1962, No. 183, §1, eff. Jan. 1, 1963; Acts 1970, No. 159, §1; Acts 1975, No. 266, §1; Acts 1975, No. 787, §1; Acts 1976, No. 264, §1, eff. Jan. 1, 1977; Acts 1977, No. 113, §2, eff. April 1, 1978; Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1978, No. 147, §1, eff. June 29, 1978; Acts 1978, No. 250, §1; Acts 1978, No. 251, §1; Acts 1979, No. 451, §1; Acts 1985, No. 704, §1; Acts 1986, No. 196, §1; Acts 1987, No. 333, §1; Acts 1988, No. 42, §1; Acts 1991, No. 536, §1; Acts 1993, No. 354, §1; Acts 1993, No. 916, §1, eff. Jan. 1, 1995; Acts 1994, No. 24, §1; Acts 1994, No. 33, §§1, 2; Acts 1995, No. 701, §§1, 2; Acts 1999, No. 638, §1; Acts 1999, No. 730, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2007, No. 183, §1; Acts 2011, No. 85, §1; Acts 2012, No. 18, §1; Acts 2021, No. 114, §18, eff. July 1, 2022; Acts 2024, No. 573, §1.*
##### **§ 47:463** Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles {#sec-47-463 omnilex-key=us-la-statutes--rs-title-47--47:463}
A.(1) For each passenger-carrying automobile, van, low-speed vehicle as defined in
R.S. 32:1(40), or other motor vehicle carrying only persons and their personal effects
exclusively, not meeting the requirements of R.S. 47:463.5 or using or operating upon rails
or upon permanent tracks and operated only for private use, an annual registration license
shall be collected each two years in advance in amounts fixed by the following schedule:
(a) For an automobile having an actual value of ten thousand dollars or less, the
annual license tax shall be ten dollars.
(b) For an automobile having an actual value of greater than ten thousand dollars,
the annual license tax shall be the base tax of ten dollars plus an additional tax of one dollar
per each one thousand dollars of actual value above ten thousand dollars.
(2) For purposes of this Subsection, the actual value of each vehicle shall be
determined as of the time of purchase or first renewal after the effective date of this Section
according to criteria established by the secretary, and the tax shall be based on said value for
each renewal thereafter. In applying the provisions of Subparagraph (A)(1)(b) above and for
the purpose of computing the additional tax of one dollar per each one thousand dollars, any
amount of five hundred dollars or more shall be rounded off to the next highest thousand
dollars and any amount less than five hundred dollars shall be disregarded. The secretary
shall provide by rules and regulations for the implementation of this Subsection. Such rules
and regulations shall be subject to an oversight review by the Joint Legislative Committee
on Transportation, Highways and Public Works.
(3)(a) The deputy secretary of the Department of Public Safety and Corrections,
public safety services, shall issue license plates for private passenger vehicles. After July 1,
1992, there shall be issued one uniform identifiable Louisiana license plate, the style of
which shall be proposed by the department and approved by the legislature on or before July
1, 1992. However, all special prestige license plates issued in accordance with R.S. 47:463.6
et seq. shall contain the uniform alpha-numeric series accompanied by a symbol or emblem
representing the organization requesting such plate, and, on and after January 1, 2019, the
international symbol of accessibility, upon request, if the applicant is eligible in accordance
with the provisions of R.S. 47:463.4. All prestige license plates issued after August 15,
1999, shall include a handling charge of three dollars and fifty cents to offset the
administrative costs of the department for the issuance of such plates.
(b) No prestige plate shall be established after January 1, 2002, until the department
has received a minimum of one thousand applications for such plate. In addition, the
secretary shall establish a prestige license plate for an organization, in accordance with the
provisions provided by law only when one of the following conditions is met:
(i) The organization has prepaid to the secretary all the necessary fees required by
law for one thousand applications for the license plate.
(ii) The organization guarantees the secretary that if the license plate is established,
at least one thousand license plates will be purchased by the members of the organization or
citizens of Louisiana who have signed a list agreeing to purchase the license plate.
(c) The secretary of the Department of Public Safety and Corrections shall issue one
uniform identifiable license plate for privately owned personal trucks, commonly referred
to as pick-up trucks, which shall contain the phrase "Sportsman's Paradise" imprinted on the
bottom. A plate shall be issued in accordance with the provisions of this Subparagraph for
all new registrations after January 1, 2004.
B. Any amputee or blind veteran of World War II or of service on or after June 27,
1950, who is a Louisiana citizen and who received financial assistance from the
administrator of veterans affairs in the purchase of an automobile under Public Law 663,
79th Congress, as amended, or under Public Law 187, 82nd Congress, is exempt from the
payment of any motor vehicle registration or license tax on the automobile thus received, and
is also exempt from payment of said tax on each subsequent automobile purchased by him
as replacements, so long as it is determined by evidence from the U.S. Veterans
Administration that the veteran's physical disability(s) still meets the requirements which
were met originally in establishing his eligibility to an automobile. The commissioner shall
issue, upon application by the veteran and without cost to the veteran, a license plate which
is non-transferable; provided, that, at the discretion of the commissioner, such veteran shall
be required to present an official notice from the U.S. Veterans Administration that he still
meets the physical disability requirements which he originally met in establishing his
eligibility to an automobile.
C. For each vehicle owned and used by a church, church school, or religious order
for their purposes, an annual registration license of three dollars shall be collected by the
commissioner each two years in advance, commencing with the registration period beginning
January 1, 1979. On vehicles purchased during the second year of the two year registration
period, the license shall be three dollars.
*Amended by Acts 1954, No. 263, §1; Acts 1962, No. 318, §1; Acts 1978, No. 502, §2; Acts 1985, No. 545, §1; Acts 1986, No. 196, §1; Acts 1988, No. 503, §1; Acts 1989, 2nd Ex. Sess., No. 23, §1, eff. Oct. 7, 1989; Acts 1991, No. 1016, §1, eff. July 1, 1992; Acts 1992, No. 4, §1; Acts 1999, No. 1070, §1; Acts 2001, No. 1004, §1, eff. June 27, 2001; Acts 2003, No. 986, §1; Acts 2003, No. 1242, §1, eff. July 7, 2003; Acts 2003, No. 1261, §1; Acts 2018, No. 346, §1, eff. Jan. 1, 2019.*
##### **§ 47:463.1** Parish road use tax; St. Bernard Parish {#sec-47-463.1 omnilex-key=us-la-statutes--rs-title-47--47:463.1}
In addition to the annual registration license of three dollars provided for in R.S. 47:463, an annual parish road use tax of ten dollars per automobile and fifteen dollars per truck may be levied by the police jury of St. Bernard Parish, each two years in advance, commencing with the registration period beginning January 1, 1989, subject to the approval of a majority of the electors of St. Bernard Parish voting in an election held for that purpose. On vehicles purchased during the second year of the two-year registration period, the annual parish road use tax shall be ten dollars per automobile and fifteen dollars per truck. The police jury of St. Bernard Parish shall have the authority to use any reasonable means to collect the proceeds of any such tax, including any means authorized by law for collection of taxes.
*Acts 1988, No. 538, §1.*
##### **§ 47:463.1.1** Parish road use tax; Jefferson Parish {#sec-47-463.1.1 omnilex-key=us-la-statutes--rs-title-47--47:463.1.1}
A.(1) In addition to the annual registration license provided for in R.S. 47:463, an annual parish road use tax of twenty dollars per automobile and twenty-five dollars per truck may be levied by the parish council of Jefferson Parish, and collected at the time the vehicle is registered or the registration is renewed, commencing with the registration period beginning January 1, 1998, subject to the approval of a majority of the electors of Jefferson Parish voting in an election held for that purpose.
(2) On vehicles purchased during the second year of the two-year registration period, the annual parish road use tax shall be twenty dollars per automobile and twenty-five dollars per truck.
B. The parish council of Jefferson Parish shall have the authority to seek the assistance of the Department of Public Safety and Corrections, office of motor vehicles, to collect the proceeds of such tax by entering into a contract with the vehicle commissioner. Pursuant to such contract the vehicle commissioner shall act as agent for Jefferson Parish in collection of such tax, and the tax shall be collected at the time the vehicle is registered and at the time of each subsequent renewal of the registration of the vehicle. The vehicle commissioner shall withhold from any such tax so collected for Jefferson Parish one percent of the proceeds of the tax so collected, which shall be used by the commissioner to pay the cost of collecting and remitting the tax to Jefferson Parish.
*Acts 1997, No. 1425, §1.*
##### **§ 47:463.2** Special personalized prestige license plates for passenger vehicles; advertisement of availability {#sec-47-463.2 omnilex-key=us-la-statutes--rs-title-47--47:463.2}
A. The commissioner shall establish and issue special personalized prestige license plates. The commissioner shall establish and promulgate rules and regulations for the procedures for application for and issuance of such special license plates and shall fix a date each year by which applications shall be made. The commissioner shall not issue a letter combination which might carry a connotation offensive to good taste and decency. A fee of two hundred fifty dollars a year shall be paid for each plate with a single letter, which shall be in addition to the regular motor vehicle registration license fee. A fee of twenty-five dollars a year shall be paid for each plate with more than one single letter, which shall be in addition to the regular motor vehicle registration license fee. Motor vehicle dealers may handle and transmit applications for special personalized prestige license plates in the same manner that motor vehicle dealers handle and transmit applications for regular license plates.
B. Any owner of a private passenger vehicle or a commercial passenger vehicle regulated under the provisions of R.S. 47:466 may apply for the issuance of such plates to him, to be used in lieu of the regular motor vehicle registration license plates. No two owners shall be issued identical special personalized plates. Each owner shall make a new application and pay the fee for the special plates each time he desires to have such special plates issued to him. Once the owner obtains special plates, he shall have priority on these plates for each of the following years that he makes timely and appropriate application.
C. The commissioner shall provide by rules and regulations for the transfer of the special plates in the event the licensee replaces the automobile. The commissioner shall also provide by rules and regulations for the disposition of the special plates in the event of the sale, gift or other disposition of the vehicle by the owner before the expiration of the special plates, where the owner does not wish to transfer the plates to a new automobile.
D. The first twenty per centum of the proceeds of all fees collected for special license plates, not to exceed forty thousand dollars, realized from the fees collected for such plates shall be retained by the commissioner to defray the expense of manufacture and sale of such special license plates. Subject to the provisions of R.S. 47:480, the second ten per centum thereof to the Department of Corrections, and the remainder of the proceeds of the fees collected for such special license plates shall be paid to the state treasurer on or before the tenth day of each month following their collection and shall be credited to the state general fund.
E.(1) The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish and provide for advertisement of special prestige license plates in each office of motor vehicles location within the state in accordance with this Subsection. As used in this Subsection, "department" shall mean the Department of Public Safety and Corrections, office of motor vehicles.
(2) The advertisement for special prestige license plates provided for by this Subsection shall be in the form of brochures.
(3)(a) Organizations or entities that elect to have brochures placed in each office of motor vehicles location in the state shall submit a brochure design to the department for approval. The department shall inform the organization or entity if it approves of the design or not within sixty days of submission of the proposed design.
(b) If the department approves the design of the brochure, the organization or entity shall provide the department with brochures to be placed in each office of motor vehicles location in the state.
(c) All brochures shall comply with all rules and regulations adopted pursuant to this Subsection by the department.
(4)(a) The department shall adopt rules and regulations in accordance with the Administrative Procedure Act, subject to oversight by the House and Senate committees on transportation, highways and public works, as are necessary to implement the provisions of this Subsection, which shall be effective on or before March 1, 2013.
(b) The rules shall include, but not be limited to brochure specifications and the assessment of a reasonable fee to be charged to organizations and entities that elect to have their special prestige license plate advertised in each office of motor vehicles location in the state.
(c) Monies collected pursuant to rules and regulations required by this Subsection shall be used by the department to offset costs of implementing this Section and shall be assessed every two years.
(5) Advertisement for special prestige licenses plates as provided for by this Subsection shall be placed in each office of motor vehicles location no later than May 1, 2013.
(6) The advertisements shall be updated every two years to include newly established special prestige license plates or changes to any existing special prestige plates.
*Added by Acts 1973, No. 146, §1. Amended by Acts 1980, No. 282, §1; Acts 1987, No. 89, §1; Acts 1989, No. 728, §1; Acts 1991, No. 547, §1, eff. July 15, 1991; Acts 1997, No. 218, §1; Acts 2003, No. 291, §1; Acts 2012, No. 284, §1.*
##### **§ 47:463.2.1** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.2.1 omnilex-key=us-la-statutes--rs-title-47--47:463.2.1}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.3** Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006. {#sec-47-463.3 omnilex-key=us-la-statutes--rs-title-47--47:463.3}
*Repealed by Acts 2006, No. 353, §2, eff. June 13, 2006.*
##### **§ 47:463.4** Special license plates or hang tags for persons with mobility impairments {#sec-47-463.4 omnilex-key=us-la-statutes--rs-title-47--47:463.4}
A.(1) On the application of any person with a mobility impairment whose
impairment is permanent, the secretary shall issue a special license plate for the benefit of
the applicant. The applicant may designate one recipient motor vehicle owned or leased by
him, his spouse, his parents, his legal guardian, or by a legal entity which has designated the
vehicle as intended for the exclusive use of that person with a mobility impairment.
(2) Should the applicant designate a motor vehicle owned by his spouse, his parents,
his legal guardian, or a legal entity, the owner shall indicate written assent and acceptance
of the special plate with the understanding that it may be cancelled at will by the person with
a mobility impairment, upon written notice from the person with a mobility impairment to
the owner of the recipient motor vehicle and upon written notice to the secretary. A
cancelled special plate of this nature shall be surrendered to the secretary and such plate may
be reassigned to a motor vehicle as designated by the individual with a mobility impairment.
No additional fee shall be charged for such reassignment until renewal charges become due
upon expiration of the plate.
(3) The person to whom a special license plate has been issued, shall surrender the
plate to the secretary when:
(a) He changes his place of residence to another state, country, or province.
(b) He sells, exchanges, or donates the vehicle for which the license plate is issued.
(c) Any person who violates the provisions of this Subsection may be fined not less
than fifty dollars nor more than two hundred and fifty dollars, or may be imprisoned for not
more than thirty days, or both, for the first offense and, on the second and subsequent
offenses, a fine of not less than two hundred and fifty dollars nor more than five hundred
dollars may be imposed, or imprisonment for not more than thirty days, or both.
(4) Within forty-five days of the death of a person with a mobility impairment to
whom a special license plate has been issued, it shall be the responsibility of the next of kin
of that person to surrender the plate to the secretary.
(5) Any person who fails to surrender a special license plate in compliance with this
Subsection may be fined not less than fifty dollars nor more than five hundred dollars.
(6) The special license plates shall bear the international symbol of accessibility and
shall be followed by such numbers or letters as the secretary finds expedient. Each initial
application shall be accompanied by a currently dated medical examiner's statement
certifying that the applicant has a mobility impairment that is permanent.
B.(1) In addition to a special license plate, on the application for a hang tag made by
any person with a mobility impairment whose impairment is permanent, and upon a showing
of good cause, the secretary shall issue a hang tag, renewable for a person whose impairment
is permanent every ten years and which shall be valid until revoked or suspended. The
secretary shall determine the form, size, and color of the hang tag, and the material of which
it is to be made. The card shall bear the international symbol of accessibility. The secretary
shall adopt and promulgate rules and regulations relating to the issuance, revocation,
surrender, and proper display of the tags. Each initial application shall be accompanied by
a currently dated medical examiner's statement which includes the medical examiner's state
license number certifying that the applicant has a mobility impairment that is permanent.
(2) On the application for a hang tag made by any person with a mobility impairment
whose impairment is temporary, and upon showing of good cause, the secretary shall issue
a hang tag, renewable each year and which shall be valid until revoked or suspended. The
secretary shall determine the form, size, and color of the hang tag, and the material of which
it is to be made. The card shall bear the international symbol of accessibility. The secretary
shall adopt and promulgate rules and regulations relating to the issuance, revocation,
surrender, and proper display of the tags. Each initial application and each renewal
application shall be accompanied by a currently dated medical examiner's statement which
includes the medical examiner's state license number certifying that the applicant has a
mobility impairment that is temporary.
(3) No person to whom a hang tag is issued shall do either of the following:
(a) Display or permit the display of the hang tag on any motor vehicle when having
reasonable cause to believe the motor vehicle is being used in connection with an activity
which does not include providing transportation for a person with a mobility impairment.
(b) Refuse to return or surrender the hang tag, when required.
(4) For the purpose of this Section, "good cause" shall mean the existence of any of
the following circumstances:
(a) The person with a mobility impairment submitting an application for a hang tag
does not own a vehicle.
(b) The person with a mobility impairment submitting an application for a hang tag
needs or uses multiple vehicles in the performance of his employment or travel, or to obtain
medical treatment.
(c) Circumstances determined by the secretary to demonstrate compelling need.
(5) When a person to whom a hang tag has been issued changes his place of
residence to another state, country, or province, he shall surrender the hang tag to the
secretary. Upon the death of a person with a mobility impairment to whom a hang tag has
been issued, it shall be the responsibility of the next of kin of that person to surrender the tag
to the secretary.
(6) If the commissioner of motor vehicles, in his discretion, finds that appropriate
circumstances exist, up to three additional hang tags may be issued on behalf of a person
with a mobility impairment.
C.(1) If a hang tag is lost, destroyed, or mutilated, the person to whom the tag was
issued may obtain a duplicate by doing all of the following:
(a) Furnishing suitable proof of the loss, destruction, or mutilation to the secretary.
(b) Filing an application as required by this Section for the issuance of an original
hang tag.
(c) Paying a fee of three dollars for said reissuance.
(2) Any person who loses a hang tag and, after obtaining a duplicate, finds the
original, shall immediately surrender the original hang tag to the secretary or to any field
office of the Department of Public Safety and Corrections, office of motor vehicles, and shall
not display the original hang tag on any vehicle for the purpose of exercising accessible
parking privileges.
D. The secretary shall not issue special license plates, hang tags, or mobility
impairment identification cards except as designated in this Section or in R.S. 47:490.4. Any
person with a mobility impairment whose impairment is permanent may obtain a hang tag
or mobility impaired identification card at no additional fee other than the issuance cost of
seven dollars and fifty cents. Notwithstanding any other provision of law to the contrary,
except as provided in Subsection C of this Section, the secretary shall not charge any fee in
excess of ten dollars for the issuance of special license plates for persons with mobility
impairments.
E.(1) The term "person with a mobility impairment" shall include any person who
is impaired because of any of the following conditions:
(a) Cannot walk two hundred feet without stopping to rest.
(b) Cannot walk without the assistance of another person, walker, cane, crutches,
braces, prosthetic device, or wheelchair.
(c) Is restricted by a lung disease to such an extent that the person's forced
(respiratory) expiratory volume for one second, when measured by spirometry, is less than
one liter, or the arterial oxygen tension is less than sixty mm/hg on room air at rest.
(d) Uses portable oxygen.
(e) Has a cardiac condition to the extent that the person's functional limitations are
classified in severity as Class III or Class IV according to standards set by the American
Heart Association.
(f) Has a diagnosed disease or disorder, including a severe arthritic, neurological, or
orthopedic impairment, which creates a severe mobility limitation.
(2) Repealed by Acts 1989, No. 728, §2.
(3) The term "permanent" means that the applicant's physical condition is a total or
lifelong condition of mobility impairment, from which little or no improvement or recovery
can reasonably be expected.
(4) The term "temporary" means that the physical condition which qualifies the
applicant for a hang tag will not last or is reasonably expected not to last more than one year
from the date on which the application is made or from the date specified by the certifying
medical examiner on his statement, whichever is longer.
F. When a motor vehicle bearing plates or displaying a hang tag issued to a person
with a mobility impairment, as prescribed in this Section, is being operated for the transport
of the person with a mobility impairment, the motor vehicle may be parked for a period of
two hours, three hours in the city of New Orleans, in excess of the legal parking period
permitted by local authorities, except where local ordinances or police regulations prohibit
parking on a highway for the purpose of creating a fire lane or where the ordinances or police
regulations provide for the accommodation of heavy traffic during morning, afternoon, or
evening hours or where the motor vehicle is parked in such a manner as to clearly be a traffic
hazard.
G.(1) Any person who does not have a mobility impairment as prescribed in this
Section and who willfully and falsely represents himself as having the qualifications to
obtain such special license plates, hang tag, or mobility impairment identification card
authorized by this Section shall be fined not less than one hundred dollars nor more than two
hundred fifty dollars, or shall be imprisoned for not more than thirty days, or both, and on
subsequent offenses, shall be fined not less than two hundred fifty dollars nor more than five
hundred dollars, or shall be imprisoned for not more than ninety days, or both.
(2) Any person who utilizes a hang tag or a vehicle bearing a special plate to obtain
accessible parking privileges and has not transported a mobility impaired person in that
vehicle prior to parking the vehicle, may be fined not less than fifty dollars nor more than
two hundred fifty dollars or shall be imprisoned for not more than thirty days, or both, and
on the second and subsequent offenses, shall be fined not less than one hundred dollars nor
more than five hundred dollars, or shall be imprisoned for not more than sixty days, or both.
(3) Any person with a mobility impairment who allows his hang tag or specially
licensed vehicle to be used, when said tag or vehicle is used to illegally access accessible
parking privileges by an individual not entitled to such special accessible parking privileges
shall have his accessible parking privileges suspended for six months and shall be fined not
less than fifty dollars nor more than two hundred fifty dollars, or shall be imprisoned for not
more than thirty days for the first offense, or both. On the second and subsequent offenses,
said suspension shall be for one year, and the individual shall be fined not less than two
hundred fifty dollars nor more than five hundred dollars, in addition to suspension of said
privileges, or shall be imprisoned not more than thirty days, or both.
(4) Any medical examiner who willfully and falsely certifies that a person has a
mobility impairment in order to allow that person to obtain the special license plate, hang tag,
or mobility impairment identification card authorized in this Section shall be fined one
thousand dollars, or shall be imprisoned for not more than ninety days, or both.
(5) Not later than January 1, 1995, any person with a mobility impairment who has
a hang tag shall also have a picture identification card as determined by Subsection J of this
Section in his possession when using accessible parking privileges. Any person who has a
hang tag and who utilizes an accessible parking area after January 1, 1995, without such
identification may be fined not less than fifty dollars nor more than five hundred dollars or
shall be imprisoned for not more than thirty days, or both.
(6) All law enforcement officers of this state or of any political subdivision thereof
invested by law with authority to direct, control, or regulate traffic are authorized to enter
upon private property within their respective territorial jurisdictions to enforce the provisions
of this Section.
(7) When a peace officer issues a citation for an alleged violation of the laws
governing parking in an accessible parking space, there shall be a rebuttable presumption that
the person in whose name the vehicle is registered was operator of the vehicle when the
alleged violation was committed.
H. Repealed by Acts 2001, No. 626, §2.
I. Every person with a mobility impairment operating or otherwise being transported
by a vehicle displaying the international symbol of accessibility or the word "handicapped"
on a valid special license plate, disabled veteran license plate, or hang tag shall be entitled
to invoke all accessible parking privileges provided in this Section, without regard to the
location of the issuing authority, or the residence or domicile of the person invoking the
accessible parking privileges. "Issuing authority" as defined in this Section shall mean the
office of motor vehicles of the Department of Public Safety and Corrections or comparable
government issuing authorities outside the state of Louisiana.
J.(1) Upon initial application or first application after August 15, 1995, for renewal
of a hang tag, each person with a mobility impairment who intends to obtain or to renew his
hang tag, shall have in his possession or shall obtain or renew a mobility impairment driver's
license or mobility impairment identification card issued by the secretary. The secretary may
include the designation "Mobility impairment" or an abbreviation thereof, on the drivers'
licenses and identification cards which are currently issued by the secretary.
(2) The secretary shall renew a mobility impairment identification card for a person
whose impairment is permanent every four years.
(3) The secretary shall renew a mobility impairment identification card each year
for a person whose impairment is temporary.
(4) The mobility impairment driver's license or the mobility impairment
identification card shall:
(a) Identify the person as having a mobility impairment that is permanent.
(b) Include the medical examiner's state license number as it appears on the
certificate of mobility impairment.
(c) Include a photograph of the person with a mobility impairment.
(d) The mobility impairment driver's license or the mobility impairment
identification card shall include a place for the signature of the person to whom it is issued,
or of that person's next of kin. When a person to whom a mobility impairment driver's
license or a mobility impairment identification card has been issued changes his place or
residence to another state, country, or province, he shall surrender the mobility impairment
driver's license or mobility impairment identification card to the secretary. Upon the death
of a person with a mobility impairment to whom a mobility impairment driver's license or
mobility impairment identification card has been issued, it shall be the responsibility of the
immediate family of that person to surrender the mobility impairment driver's license or
mobility impairment identification card to the secretary.
K. Upon the application of any institution providing transportation for persons with
mobility impairments, the secretary shall issue special license plates designating the vehicle
or vehicles declared by the applicant to be used by him exclusively for the use of transporting
persons with mobility impairments. The license plates shall bear the international symbol
of accessibility and shall be followed by such numbers or letters as the secretary finds
expedient. Each initial application shall be accompanied by a currently dated statement
verifying that the applying institution will use said vehicles exclusively to provide
transportation for persons with mobility impairments. A proportionate refund based on the
remaining term of any other license plate is hereby authorized in favor of such eligible
institutions.
L. The provisions of the law relating to the issuance, revocation, and use of special
license plates, hang tags, mobility impairment drivers' licenses, and mobility impairment
identification cards shall be administered by the secretary of the Department of Public Safety
and Corrections and his authorized employee. All references to "the secretary" with respect
to those laws shall be deemed to be references to the secretary of the Department of Public
Safety and Corrections, or to his authorized employees.
M. The term "medical examiner" as used in this Section shall mean a person licensed
to practice medicine in Louisiana or any other state or territory of the United States, a person
licensed to practice chiropractic by the Louisiana State Board of Chiropractic Examiners, a
person licensed by the Louisiana State Board of Physical Therapy Examiners, or advanced
practice registered nurses.
N. Oversight review shall be conducted by the House and Senate Committees on
Transportation, Highways and Public Works.
Added by Acts 1974, No. 423, §1. Acts 1985, No. 299, §1; Acts 1985, No. 445, §1;
Acts 1986, No. 1042, §1; Acts 1986, No. 1057, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989;
Acts 1989, No. 63, §1; Acts 1989, No. 412, §1; Acts 1989, No. 728, §§1 and 2; Acts 1991,
No. 1006, §1; Acts 1992, No. 330, §1; Acts 1995, No. 573, §3; Acts 1995, No. 855, §1; Acts
1995, No. 860, §1; Acts 2001, No. 258, §1; Acts 2001, No. 626,§§1 and 2; Acts 2001, No.
680, §1, eff. June 25, 2001; Acts 2001, No. 1048, §1; Acts 2004, No. 84, §1; Acts 2005, No.
365, §1, eff. June 30, 2005; Acts 2011, 1^st^ Ex. Sess., No. 42, §1; Acts 2014, No. 811, §25,
eff. June 23, 2014; Acts 2016, No. 21, §1; Acts 2016, No. 475, §1; Acts 2018, No. 240, §1.
NOTE: SEE ACTS 1988, NO. 551, §3.
##### **§ 47:463.4.1** Special parking cards for persons with temporary mobility impairments {#sec-47-463.4.1 omnilex-key=us-la-statutes--rs-title-47--47:463.4.1}
A. A special parking card bearing the international symbol of accessibility may be issued to any person who has a temporary mobility impairment as defined in R.S. 47:463.4(E) upon application to the secretary and accompanied by a currently dated written physician's statement certifying that the person has a mobility impairment.
B. The temporary parking card shall be valid only for a period of one year from date of issuance, but it may be renewed for an additional one year period upon submission of an additional request and recertification that the temporary mobility impairment persists.
*Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:463.4.2** Persons with mobility impairments; motor fuel service price {#sec-47-463.4.2 omnilex-key=us-la-statutes--rs-title-47--47:463.4.2}
A.(1) "Driver with a mobility impairment" shall mean a person with a mobility impairment as defined in R.S. 47:463.4(E) who utilizes a parking card or a vehicle bearing a special plate to obtain accessible parking privileges as defined by R.S. 47:463.4 or 463.4.1.
(2) "Pump" means a device used to dispense motor fuel for sale at retail.
(3) "Refueling service" means the service of pumping motor vehicle fuel into the fuel tank of a motor vehicle.
B. A motor fuel dealer shall have an employee dispense motor fuel into a motor vehicle from a full-service pump at the same price as the motor fuel dealer charges the general public for the same grade of motor fuel dispensed from a self-service pump, if all of the following apply:
(1) The motor vehicle displays special registration plates or parking cards which identify the vehicle as one used by a driver with a mobility impairment.
(2) The driver of the motor vehicle asks the dealer or his employees for the same price as charged for motor fuel dispensed from a self-service pump.
(3) The motor fuel dealer sells motor fuel at retail from both full-service and self-service pumps.
(4) After January 1, 1995, the person with a mobility impairment produces either a pictured identification card as determined by R.S. 47:463.4(J) or a temporary parking card as determined by R.S. 47:463.4.1.
C.(1) A person who is a dealer or responsible managing individual who sets or implements service policy of a station or facility that dispenses motor fuel to the general public, or is an employee acting independently against established service policy and who violates Subsection B of this Section, commits an offense which will result in a civil fine of not more than one hundred dollars, and will be collected by the appropriate attorney of any political subdivision as shall be designated by the governing body of such subdivision.
(2) Penalties for misuse and allowing for misuse of parking cards and specially licensed vehicles for parking privileges shall apply to misuse and allowing for misuse of the privileges granted by this Section.
*Acts 1991, No. 884, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:463.4.3** Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties {#sec-47-463.4.3 omnilex-key=us-la-statutes--rs-title-47--47:463.4.3}
A. It shall be unlawful to manufacture, sell, possess, or use a counterfeit accessible parking placard which is a facsimile of the accessible parking placards issued by the Department of Public Safety and Corrections, office of motor vehicles, pursuant to the provisions of R.S. 47:463.4. Additionally, a person shall be in violation of the provisions of this Section and accessible parking regulations if he knowingly parks a vehicle displaying a counterfeit accessible parking placard in a parking space or area reserved for persons with disabilities.
B. Any person who violates the provisions of this Section shall be fined not less than one hundred dollars nor more than two hundred fifty dollars, or shall be imprisoned for not more than thirty days, or both for a first offense. Any person committing a subsequent offense shall be fined not less than two hundred fifty dollars nor more than five hundred dollars, or shall be imprisoned for not more than ninety days, or both. The penalties provided by this Subsection shall be in addition to other applicable penalties.
*Acts 2004, No. 574, §2; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:463.4.4** Special prestige license plates; international symbol of accessibility {#sec-47-463.4.4 omnilex-key=us-la-statutes--rs-title-47--47:463.4.4}
A. Upon request and if the applicant is eligible in accordance with the provisions of
R.S. 47:463.4, any available special prestige license plate issued by the deputy secretary of
the Department of Public Safety and Corrections, public safety services, may additionally
bear the international symbol of accessibility.
B. The deputy secretary shall provide by rules and regulations for the implementation
of this Section. Such rules and regulations shall be subject to oversight review conducted by
the house and senate committees on transportation, highways and public works.
*Acts 2018, No. 346, §1, eff. Jan. 1, 2019.*
##### **§ 47:463.5** Private bus; recreational vehicles {#sec-47-463.5 omnilex-key=us-la-statutes--rs-title-47--47:463.5}
A. For each passenger carrying vehicle with a truck or tandem truck chassis which will seat seven or more people and/or with a body which is designed, constructed, converted, or equipped as a dwelling place, living abode, or sleeping place either permanently or temporarily, with a capacity of more than seven persons, and used primarily for recreational purposes, the collector of revenue shall collect, every two years, an annual license or registration fee of twenty-five dollars per vehicle.
B. Such vehicle also shall be eligible for prestige plates as provided for in R.S. 47:463.2, 463.18, and 463.31 upon payment of a fee of twenty-five dollars a year for each plate, which shall be in addition to the regular motor vehicle registration license fee.
C. The provisions of this Section shall not apply to persons with mobility impairments registering specially equipped vans or buses with devices which are necessary for raising and lowering wheelchairs.
*Added by Acts 1975, No. 7, §1. Amended by Acts 1984, No. 665, §1; Acts 1985, No. 545, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 1989, No. 723, §1; Acts 1991, No. 1015, §1; Acts 1992, No. 1107, §1, eff. July 14, 1992; Acts 1995, No. 728, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:463.6** Volunteer fire departments and volunteer firemen {#sec-47-463.6 omnilex-key=us-la-statutes--rs-title-47--47:463.6}
A. The Department of Public Safety and Corrections shall issue to fire trucks and emergency vehicles which are the property of bona fide volunteer fire departments public license plates of the same type and at the same fee as are issued to other governmental agencies.
B.(1) The secretary shall provide for the issuance of special motor vehicle license plates, upon application, to any citizen of Louisiana who is a volunteer fireman with a bona fide volunteer fire department. The license plate shall bear the fireman's cross or the words "Volunteer Fireman", or both, and such numbers as the secretary finds expedient. With the exception of these special designations, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3).
(2) The secretary shall establish and promulgate such rules and regulations as are necessary for the issuing of such plates. Oversight review of rules and regulations promulgated by the secretary under the provisions of this Section shall be conducted by the House Committee on Transportation, Highways and Public Works and the Senate Committee on Transportation, Highways and Public Works. The special plates so issued shall be surrendered to the secretary upon termination of service as a volunteer fireman.
(3) A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee. The special plates may be transferred to an owner's subsequent vehicle and the fee for such transfer shall be three dollars.
*Acts 1976, No. 181, §1. Amended by Acts 1977, No. 196, §1; Acts 1984, No. 53, §1; Acts 1985, No. 514, §1; Acts 1985, No. 824, §1; Acts 1985, No. 837, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.7** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.7 omnilex-key=us-la-statutes--rs-title-47--47:463.7}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.8** Antique license plates and license plates for antique motor vehicles and motorcycles {#sec-47-463.8 omnilex-key=us-la-statutes--rs-title-47--47:463.8}
A.(1) The secretary shall establish and issue special license plates for antique motor
vehicles, including both pickup trucks and trucks with a gross weight in excess of six
thousand pounds, and motorcycles, which are thirty-five years old or older, and shall
establish and issue symbols for antique license plates. To obtain such plates and symbols, an
applicant shall provide to the secretary a notarized affidavit that the vehicle or motorcycle
has not been and will not be materially altered or modified from the original manufacturer's
specifications. In addition, such vehicle or motorcycle shall be used primarily for special
occasions such as exhibitions, club activities, parades, or other functions of the public
interest, or for necessary testing, maintenance, and storage purposes. The plates shall be
available upon application through the applicant's local licensing bureau.
(2) These license plates for antique motor vehicles shall be used in lieu of the regular
motor vehicle registration license plates and shall be issued for the life of the vehicle. Such
plates may be issued as antique personalized prestige plates for motor vehicles only in the
style for personalized prestige plates authorized by R.S. 47:463.2, and such plates shall be
used in lieu of the regular motor vehicle registration license plates and shall be issued for the
life of the vehicle. The plates shall become permanent to the vehicle on which the plates are
issued and shall be transferred with the vehicle if it is sold upon payment of established
transfer fees. Alternatively, the secretary may allow antique license plates to be used on an
antique motor vehicle if the owner of the vehicle presents the antique license plates to the
secretary for approval and the antique license plates were issued by this state in the same year
as the model year of the motor vehicle. The license plates issued for antique motorcycles
shall be used in lieu of the regular registration license plates and shall be issued for the life
of the motorcycle.
B.(1)(a) Beginning January 1, 2025, and thereafter, except as provided in
Subparagraph (b) of this Paragraph, the fee for issuing special plates for antique motor
vehicles or motorcycles shall be a one-time fee of twenty-five dollars and a one-time fee of
fifty dollars for the personalized prestige plates.
(b) Beginning July 1, 2025, and thereafter, the fee for issuing special plates for
antique motor vehicles which qualify for the sales and use tax exemption in R.S. 47:305.25
shall be one thousand dollars.
(2) The fee for issuing the license plates provided for in this Section to trucks with
a gross vehicle weight in excess of six thousand pounds shall be the same as for other antique
motor vehicles.
(3) The fee for transferring a special license plate for an antique motor vehicle or an
antique license plate to a subsequent owner of the vehicle shall be three dollars.
(4) Vehicles shall be registered as antique, classic, or vintage, upon application for
registration and payment of the one-time fee. When the applicant provides a notarized
statement that the vehicle being registered has not been used on a public highway during a
period of non-registration, fees and penalties for that period shall not be assessed.
C.(1) In addition to the plates issued as provided in Subsections A and B of this
Section, the secretary shall establish and issue collector plates for special interest vehicles.
The vehicles shall be used primarily for special occasions such as exhibitions, club activities,
parades, and other functions of public interest, or for necessary testing, maintenance, and
storage purposes.
(2) As used in this Subsection, "special interest vehicle" means a motor vehicle
which is twenty-five years old or older, has not been materially modified or altered from the
original manufacturer's specifications, and is being preserved by hobbyists because of its
historic interest.
(3) The secretary shall determine the color and design of the plates in conjunction
with the Louisiana Region Antique Auto Club of America.
(4) The fee for issuing such collector plates shall be five dollars a year, and such
plates are to be renewed every five years.
D. Beginning July 1, 2001, all license plates issued for antique motor vehicles shall
be issued upon payment of a one-time fee. No additional payment of the regular motor
vehicle registration license fee shall be necessary for any owner to permanently retain such
plate after that date.
E. The secretary shall provide by rules and regulations for the implementation of this
Section. Oversight review of the rules and regulations shall be conducted by the Joint
Legislative Committee on Transportation, Highways and Public Works.
Added by Acts 1979, No. 168, §2. Amended by Acts 1980, No. 271, §1; Acts 1984,
No. 684, §1; Acts 1987, No. 179, §1; Acts 1989, No. 674, §2; Acts 1995, No. 728, §1; Acts
1997, No. 681, §1; Acts 1997, No. 971, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts
1999, No. 632, §1; Acts 2001, No. 497, §1, eff. July 1, 2001; Acts 2019, No. 364, §1, eff.
July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 506, §1,
eff. July 1, 2025.
NOTE: See Acts 2019, No. 364, re: applicability.
##### **§ 47:463.9** Special Shriner vehicle license plates {#sec-47-463.9 omnilex-key=us-la-statutes--rs-title-47--47:463.9}
A. The commissioner shall establish and issue special Shriner license plates for motor vehicles, including but not necessarily restricted to passenger cars, motorcycles, vans, or any other motor vehicle, which are painted in the Shrine colors, owned by a member in good standing of a Shrine organization and used by the member or the organization in Shrine parades or for other escort services.
B. A one-time fee of twenty-five dollars shall be paid for each special Shriner license plate provided for in this Section, which shall be in addition to the regular motor vehicle registration license fee. The fee for transferring such plate to a subsequent owner of the vehicle shall be three dollars.
C. The commissioner shall provide by rules and regulations for the implementation of this Section.
*Added by Acts 1979, No. 168, §3; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.10** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.10 omnilex-key=us-la-statutes--rs-title-47--47:463.10}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.11** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.11 omnilex-key=us-la-statutes--rs-title-47--47:463.11}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.12** Street rod license plates {#sec-47-463.12 omnilex-key=us-la-statutes--rs-title-47--47:463.12}
A. The commissioner shall establish and issue special street rod license plates for motor vehicles defined as street rods under the provisions of R.S. 32:452. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle.
B. The fee for issuing the street rod license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate which shall be in addition to the regular motor vehicle registration license fee.
C. The special license plate shall bear the inscription "Street Rod". In addition, such plates shall have displayed thereon the vehicle number assigned to the vehicle by the commissioner. With the exception of the special designation, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3).
D. The commissioner shall provide by rules and regulations for the implementation of this Section.
*Added by Acts 1980, No. 587, §2; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.13** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.13 omnilex-key=us-la-statutes--rs-title-47--47:463.13}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.14** Special Farhad Grotto vehicle license plates {#sec-47-463.14 omnilex-key=us-la-statutes--rs-title-47--47:463.14}
A. The commissioner shall establish and issue special Farhad Grotto license plates for motor vehicles, including but not necessarily restricted to passenger cars, motorcycles, vans, or any other motor vehicles, which are painted in the Grotto colors, owned by a member in good standing of a Grotto organization and used by the member or the organization in Grotto parades or for other escort services.
B. The fee for issuing the special Grotto license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee and the fee for transferring such plate to a subsequent owner of the vehicle shall be three dollars.
C. The commissioner shall provide by rules and regulations for the implementation of this Section.
*Added by Acts 1981, No. 117, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.15** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.15 omnilex-key=us-la-statutes--rs-title-47--47:463.15}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.16** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.16 omnilex-key=us-la-statutes--rs-title-47--47:463.16}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.17** Special personalized prestige license plates for motorcycles {#sec-47-463.17 omnilex-key=us-la-statutes--rs-title-47--47:463.17}
A. The secretary shall establish and issue special personalized prestige license plates for motorcycles consisting of combinations of at least two letters but not more than six letters or numbers. The secretary shall promulgate rules and regulations establishing procedures for the application for and issuance of the special license plates and shall fix a date each year after which applications shall not be accepted. No letter combination shall be issued which might carry a connotation offensive to good taste and decency. A fee of twenty-five dollars a year shall be paid for each special license plate and shall be in addition to the regular motor vehicle registration license fee.
B. Any owner of a motorcycle may obtain a special personalized prestige license plate for motorcycles in lieu of the regular motor vehicle registration license plate. No two owners shall be issued identical special personalized prestige license plates for motorcycles. Each owner of a motorcycle shall make a new application for and pay the appropriate fee for each special plate issued under the provisions of this Section. Upon timely application for renewal each year, every owner of a special personalized prestige license plate for motorcycles shall be given a priority on the combination of letters or numbers as they appear on his special license plate.
C. The secretary shall promulgate rules and regulations for the transfer of special plates for motorcycles if the licensee replaces one motorcycle with another motorcycle. The secretary shall also promulgate rules and regulations for the disposition of special plates if there is a sale, gift, or other disposition of a motorcycle by an owner before the expiration of a special plate where the owner does not transfer the plate from the old motorcycle to the new motorcycle.
*Acts 1984, No. 853, §1.*
##### **§ 47:463.18** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.18 omnilex-key=us-la-statutes--rs-title-47--47:463.18}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.19** REPEALED BY ACTS 1991, NO. 1015, §2. {#sec-47-463.19 omnilex-key=us-la-statutes--rs-title-47--47:463.19}
*REPEALED BY ACTS 1991, NO. 1015, §2.*
##### **§ 47:463.20** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.20 omnilex-key=us-la-statutes--rs-title-47--47:463.20}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.21** Special handicapped license plates for farm vehicles {#sec-47-463.21 omnilex-key=us-la-statutes--rs-title-47--47:463.21}
A. On the application of any person with a mobility impairment as defined in R.S. 47:463.4(E), and upon a showing of good cause, the secretary shall issue special license plates for farm vehicles designating the vehicle declared by the applicant to be used by him. The license plates shall bear the international symbol of accessibility; the word "handicapped", reading from left to right; and shall be followed by such numbers and letters as the secretary finds expedient. Each initial application shall be accompanied by a currently dated physician's statement certifying that the applicant has a mobility impairment. The department shall not charge any fee, other than the regular fee for annual registration for the issuance of the license plate.
B. The secretary shall establish and promulgate such rules and regulations as are necessary to implement the provisions of this Section including but not limited to rules and regulations governing the transfer and disposition of such plates.
*Acts 1987, No. 846, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:463.22** Special Shriner license plates {#sec-47-463.22 omnilex-key=us-la-statutes--rs-title-47--47:463.22}
A. The secretary shall establish and issue special Shriner license plates for motor vehicles including but not limited to passenger cars, vans, motorcycles, or other motor vehicles which are owned by members in good standing of a Shrine organization. The special license plates shall contain the Shrine symbol and such numbers or letters, or both, as the secretary finds expedient.
B. The fee for the special license plate shall be a one-time fee of twenty-five dollars which shall be in addition to the regular motor vehicle registration license fee.
C. The secretary shall adopt such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of the plates.
*Acts 1987, No. 846, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.23** Special license plates for active and retired firefighters {#sec-47-463.23 omnilex-key=us-la-statutes--rs-title-47--47:463.23}
A. The secretary of the Department of Public Safety and Corrections shall establish special motor vehicle license plates, restricted to passenger cars, pickup trucks, vans, recreational vehicles, and motorcycles, which may be issued, upon application, to any citizen of Louisiana who is an active full-time professional or retired firefighter.
B. The fee for issuing the special active full-time professional and the retired firefighter plate shall be an initial one-time fee of twenty-five dollars at the time the original plate is issued for each plate, which shall be in addition to the regular motor vehicle registration license tax.
C. The secretary shall provide by rules and regulations for the implementation of this Section. Oversight review shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
*Acts 1988, No. 992, §1; Acts 1990, No. 727, §1; Acts 1995, No. 728, §1; Acts 1997, No. 967, §1, eff. July 10, 1997; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 2001, No. 921, §1.*
##### **§ 47:463.24** Special license plates for retired law officers {#sec-47-463.24 omnilex-key=us-la-statutes--rs-title-47--47:463.24}
A. The secretary of the Department of Public Safety and Corrections shall establish special motor vehicle license plates which may be issued, upon application, to any citizen of Louisiana who is a retired law officer. The license plates shall be restricted to passenger cars, pick-up trucks, motorcycles, vans, and recreational vehicles.
B. The fee for issuing the special retired law officer plate shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee.
C. The secretary shall provide by rules and regulations for the implementation of this Section. Oversight review shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
D. Any person who was employed as a law officer for twelve years or more, was not discharged for misconduct related to his employment, and has not been convicted of any felony, shall be eligible for a special license plate under the provisions of this Section and renewal of such special license plate, regardless of whether or not that person is a member of, or is receiving retirement benefits from, a retirement system for law officers.
*Acts 1988, No. 992, §1; Acts 1995, No. 127, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 2008, No. 700, §1; Acts 2010, No. 333, §1.*
##### **§ 47:463.25** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.25 omnilex-key=us-la-statutes--rs-title-47--47:463.25}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.26** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.26 omnilex-key=us-la-statutes--rs-title-47--47:463.26}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.27** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.27 omnilex-key=us-la-statutes--rs-title-47--47:463.27}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.28** Special license plates for members of the Civil Air Patrol {#sec-47-463.28 omnilex-key=us-la-statutes--rs-title-47--47:463.28}
A. The provisions of this Section shall be applicable to members of the Civil Air Patrol.
B. Upon application of a member of the Civil Air Patrol, the secretary shall issue special prestige license plates to be used in lieu of the regular motor vehicle registration license plates. The prestige plates shall be issued in the same manner as other motor vehicle license plates.
C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee.
D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.
*Acts 1990, No. 113, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.29** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.29 omnilex-key=us-la-statutes--rs-title-47--47:463.29}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.30** Special license plates for active full-time professional firefighters {#sec-47-463.30 omnilex-key=us-la-statutes--rs-title-47--47:463.30}
A. The secretary of the Department of Public Safety and Corrections shall establish special motor vehicle license plates which may be issued, upon application, to any citizen of Louisiana who is an active full-time professional firefighter.
B. The fee for issuing the special active full-time professional firefighter plate shall be an initial one-time fee of twenty-five dollars at the time the original plate is issued, which shall be in addition to the regular motor vehicle registration license fee.
C. The secretary shall provide by rules and regulations for the implementation of this Section. Oversight review shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
*Acts 1990, No. 721, §1, eff. July 20, 1990; Acts 1995, No. 728, §1; Acts 1997, No. 967, §1, eff. July 10, 1997; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.31** Special college and university license plates {#sec-47-463.31 omnilex-key=us-la-statutes--rs-title-47--47:463.31}
A. Upon the request of any public college or university in Louisiana or any other
institution pursuant to Subsection H of this Section, the secretary of the Department of Public
Safety and Corrections shall establish special prestige motor vehicle license plates for such
institution. The license plates shall be restricted to passenger cars, pick-up trucks, vans, and
recreational vehicles. The license plate shall be of a color and design selected by the
institution requesting issuance of the prestige plate and shall bear the name of the institution.
No institution shall request any change to the design or color of the license plates within a
five-year period from the date of acceptance of a specific color and design.
B.(1) The prestige license plates shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate. The applicant shall
designate his institutional preference.
(2) Application for college or university special prestige license plate constitutes
prior written consent and instruction by the applicant to the department to provide his name,
address, and birth date to the university designated by the applicant. The secretary shall
ensure that the application for the plate includes a statement granting such consent.
C. An annual fee of fifty-one dollars shall be paid to the institution for each license
plate issued as provided in this Section.
D. The tax for the plate shall be the standard motor vehicle license tax imposed by
Louisiana Constitution Article VII, Section 5.
E. The department shall collect the annual fee required by Subsection C of this
Section for each license plate. The department shall retain one dollar from each annual fee
to offset administrative costs. The remainder of the fee shall be forwarded to the specific
institution for which such license plate is designated. The amount forwarded to the
designated institution shall be deemed to be a charitable donation to that institution by the
applicant.
F. The secretary shall establish such rules and regulations as are necessary to
implement the provisions of this Section, including but not limited to rules and regulations
governing the collection and disbursement of fees, the transfer and disposition of such
license plates, the colors available, and the design criteria.
G.(1) The monies received from the fees by each respective institution shall be used
solely for academic or financial need-based scholarships for that participating institution.
(2)(a) The management board of each participating institution shall be responsible
for disbursing the funds and for establishing the scholarship program.
(b) The president or chancellor of each university, or his designee, shall be
responsible for establishing the procedures and criteria for awarding scholarships under this
program.
H. Upon the signing of a contract authorizing the use of the logo of any regionally
accredited independent college or university, the secretary of the Department of Public Safety
and Corrections shall establish prestige motor vehicle license plates for that college or
university in accordance with the provisions of this Section. This contract shall include an
agreement on the part of each institution to use the fees as provided in Subsection G of this
Section.
I. The special license plates authorized by this Section shall not be subject to the
design requirements provided for by R.S. 47:463(A)(3).
J. In the event the motor vehicle registration system of the office of motor vehicles
is re-engineered, or other technology is otherwise made available to the office of motor
vehicles, that would allow for the issuance of personalized special college and university
license plates by the office of motor vehicles, then upon the promulgation of rules by the
department providing for issuance of a personalized prestige plate under the provisions of
this Section, an applicant may request such plate at no additional cost to the applicant above
the annual fee as provided in this Section and the annual vehicle registration license tax as
provided in R.S. 47:451 et seq.
*Acts 1991, No. 1015, §1; Acts 1992, No. 339, §1, eff. June 17, 1992; Acts 1992, No. 1107, §1, eff. July 14, 1992; Acts 2008, No. 378, §1; Acts 2016, No. 660, §1.*
##### **§ 47:463.32** Special prestige license plates for members of Knights of Columbus {#sec-47-463.32 omnilex-key=us-la-statutes--rs-title-47--47:463.32}
A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates for passenger cars, pickup trucks, recreational vehicles, and vans, which plates may be issued, upon application, to members of the Knights of Columbus.
B. The procedure for issuing the special prestige license plate shall be as follows:
(1) The applicant shall pay the fee to the office of motor vehicles.
(2) The state headquarters shall determine if the applicant is a member in good standing of the Knights of Columbus.
(3) If the applicant is a member in good standing, the state headquarters shall transmit a certificate of membership, to the secretary.
(4) The secretary shall transmit the license plate to the state headquarters.
(5) The state headquarters shall issue the license plate to the applicant.
C. The secretary shall adopt administrative rules to implement the provisions of this Section. The rules shall govern the transfer of plates and the surrender of plates.
D. The secretary shall determine the design of the special prestige license plates issued under the provisions of this Section, provided such color and design shall be in general compliance with R.S. 47:463(A)(3) and provided that the plate shall bear the words "KNIGHTS OF COLUMBUS".
E. The fees for the special prestige license plates issued under the provisions of this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee.
*Acts 1991, No. 952, §1; Acts 1992, No. 141, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.33** Street cruiser license plates {#sec-47-463.33 omnilex-key=us-la-statutes--rs-title-47--47:463.33}
A. Subject to the design requirements of R.S. 47:463(A)(3), the commissioner shall establish and issue special street cruiser license plates for motor vehicles defined as street cruisers under the provisions of R.S. 32:455. These license plates shall be used in lieu of the regular motor vehicle registration license plates, if issued prior to August 15, 1995, shall be issued for the life of the vehicle.
B. The fee for issuing the street cruiser license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee.
C. The special license plate shall bear the inscription "Street Cruiser". Additionally, such plates shall have displayed thereon the word "Louisiana" and the vehicle number assigned to the vehicle by the commissioner and shall be a design approved by the commissioner.
D. The commissioner shall adopt administrative rules to provide for the implementation of this Section.
*Acts 1992, No. 189, §2, eff. June 8, 1992; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.34** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.34 omnilex-key=us-la-statutes--rs-title-47--47:463.34}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.35** Repealed by Acts 1995, No. 688, §1. {#sec-47-463.35 omnilex-key=us-la-statutes--rs-title-47--47:463.35}
*Repealed by Acts 1995, No. 688, §1.*
##### **§ 47:463.36** Special prestige license plates; clergy {#sec-47-463.36 omnilex-key=us-la-statutes--rs-title-47--47:463.36}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which may be issued upon application of any member of the clergy.
B. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient and governing the design of the plate.
*Acts 1993, No. 434, §1; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.37** Special prestige license plates; retired legislators {#sec-47-463.37 omnilex-key=us-la-statutes--rs-title-47--47:463.37}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which may be issued upon application of any retired member of the legislature.
B. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient and governing the design of the plate.
*Acts 1993, No. 434, §1; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.38** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.38 omnilex-key=us-la-statutes--rs-title-47--47:463.38}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.39** Special license plates; United States Olympic Committee {#sec-47-463.39 omnilex-key=us-la-statutes--rs-title-47--47:463.39}
A. The Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the United States Olympic Committee. The license plates shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles.
B. The prestige license plates shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate, and as provided for in this Section.
C. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an additional fee of twenty-five dollars. However, no such plate shall be issued unless the application is accompanied by a donation of twenty-four dollars to be distributed by Subsection D herein and a one dollar handling fee.
D. The department shall collect the donation for each license plate and forward twelve dollars of the donation as provided in Subsection C hereof to the United States Olympic Committee. In addition, the department shall forward twelve dollars of the donation to the Louisiana State Games Foundation, Inc. The activities of the United States Olympic Committee and the Louisiana Games Foundation, Inc. are hereby deemed a public purpose and shall qualify as cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The one dollar handling fee as provided in Subsection C hereof shall be retained by the department to offset the administrative costs.
E. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation, the transfer and disposition of such license plates, the colors available, and the design criteria. The design shall include the use of the United States Olympic Committee logo.
*Acts 1995, No. 1065, §1, eff. June 29, 1995.*
##### **§ 47:463.40** Special license plates to promote child safety {#sec-47-463.40 omnilex-key=us-la-statutes--rs-title-47--47:463.40}
A. The secretary of the Department of Public Safety and Corrections
shall establish special prestige motor vehicle license plates for the purpose of
promoting child safety. The license plates shall be restricted to passenger cars,
pick-up trucks, vans, and recreational vehicles. The secretary shall determine
the design of the special prestige license plate issued under the provisions of
this Section, provided such design shall bear the words "Think Safe Kids" and
include a symbol to be determined by the Coalition for Maternal and Infant
Health promoting safety belt use.
B. The prestige license plate shall be issued, upon application, to any
citizen of Louisiana in the same manner as any other motor vehicle license
plate.
C. The fee for the special prestige license plates issued under the
provisions of this Section shall be:
(1) Initial fee - twenty-six dollars plus the standard license plate
registration fee.
(2) Renewal fee - the same as the initial fee.
D. The department shall collect the fee for the special prestige license
plates and forward twenty-five dollars to the Children's Trust Dedicated Fund
Account created by the provisions of R.S. 46:2403. The remaining portion of
the fee shall be retained by the department to offset administrative costs.
E. The monies received by the Children's Trust Dedicated Fund
Account for the special prestige license plates shall be used solely for child
safety programs.
F. The secretary shall establish and promulgate rules and regulations
as are necessary to implement the provisions of this Section.
*Acts 1995, No. 83, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.*
##### **§ 47:463.41** Special prestige license plates for members of Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary {#sec-47-463.41 omnilex-key=us-la-statutes--rs-title-47--47:463.41}
A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates for passenger cars, pickup trucks, recreational vehicles, and vans, which plates may be issued, upon application, to members of the Knights of Peter Claver and the Knights of Peter Claver, Ladies Auxiliary.
B. The procedure for issuing the special prestige license plate shall be as follows:
(1) The applicant shall pay the fee to the office of motor vehicles. The applicant shall also provide the office of motor vehicles a letter from the applicant's grand knight or grand lady of applicant's council or court certifying that the applicant is a member in good standing of the Knights of Peter Claver or she is a member in good standing of the Knights of Peter Claver, Ladies Auxiliary.
(2) The secretary shall transmit the license plate to the applicant.
C. The secretary shall adopt administrative rules to implement the provisions of this Section. The rules shall govern the transfer of plate and the surrender of plate.
D. The secretary shall determine the design of the special prestige license plate issued under the provisions of this Section, provided such color and design shall be in general compliance with R.S. 47:463(A)(3); provided that the plate shall bear the words "KNIGHTS OF PETER CLAVER".
E. The fees for the special prestige license plate issued under the provisions of this Section shall be:
(1) Initial fee - twenty-five dollars plus the standard license plate registration fee.
(2) Renewal fee - the same as the fee for renewing regular plates.
*Acts 1995, No. 136, §1; Acts 1997, No. 712, §1.*
##### **§ 47:463.42** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.42 omnilex-key=us-la-statutes--rs-title-47--47:463.42}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.43** Special license plates; environmental education account {#sec-47-463.43 omnilex-key=us-la-statutes--rs-title-47--47:463.43}
A. The Department of Public Safety and Corrections shall establish a special prestige
motor vehicle license plate for environmental education by the Department of Wildlife and
Fisheries for the purposes provided in R.S. 56:10(B)(18). The license plates shall be
restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles.
B. The prestige license plates shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate, and as provided for
in this Section.
C. The tax for the plate shall be the standard motor vehicle license tax imposed by
Article VII, Section 5 of the Constitution of Louisiana. However, no such plate shall be
issued unless the application is accompanied by a donation of twenty-five dollars to be
distributed as provided by Subsection D of this Section and a one dollar handling fee.
D. The department shall collect the donation for each license plate and forward the
donation as provided in Subsection C of this Section to the Department of Wildlife and
Fisheries. The one-dollar handling fee as provided in Subsection C of this Section shall be
retained by the department to offset the administrative costs. The funds received by the
Department of Wildlife and Fisheries pursuant to this Section shall be deposited in the
environmental education account, which is created within the Conservation Fund through the
provisions of R.S. 56:10(B)(18), and used solely for the purposes of that fund.
E. The secretary shall establish such rules and regulations as are necessary to
implement the provisions of this Section, including but not limited to rules and regulations
governing the collection and disbursement of the donation, the transfer and disposition of
such license plates, the colors available, and the design criteria.
*Acts 1995, No. 322, §1; Acts 2008, No. 544, §2, eff. July 1, 2008; Acts 2011, No. 265, §4, eff. July 1, 2011; Acts 2018, No. 509, §2; Acts 2022, No. 15, §3.*
##### **§ 47:463.44** Special license plates; Louisiana educators {#sec-47-463.44 omnilex-key=us-la-statutes--rs-title-47--47:463.44}
A. Upon application of an educator educated or employed in Louisiana, the secretary shall issue special prestige license plates to be used in lieu of the regular motor vehicle registration license plates. The prestige plates shall be issued in the same manner as other motor vehicle license plates.
B. The charge for this special license plate shall be the same as for regular license plates; however, the applicant shall pay for the additional costs associated with the production of such plate.
C. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates and a determination of what the additional cost of the plate shall be. Such rules and regulations shall be promulgated in accordance with the Administrative Procedure Act and shall be presented to the House and Senate Committees on Transportation, Highways and Public Works for oversight.
*Acts 1995, No. 366, §1; Acts 2004, No. 371, §1.*
##### **§ 47:463.45** Special prestige license plates; Louisiana black bear {#sec-47-463.45 omnilex-key=us-la-statutes--rs-title-47--47:463.45}
A. The secretary of the Department of Public Safety and Corrections shall
establish prestige license plates for motor vehicles, restricted to passenger cars,
pickup trucks, recreational vehicles, and vans, which plates shall bear a logo with a
picture of a Louisiana black bear.
B. The charge for this special license plate shall be twenty-six dollars, which
shall be assessed every two years in addition to the regular fee charged under the
provisions of R.S. 47:463.
C.(1) Except as provided in Paragraph (2) of this Subsection, the revenues
realized from the additional twenty-six-dollar fee imposed by Subsection B of this
Section shall be remitted to the state as provided by law. The state treasurer shall
place an amount equal to those revenues in the Conservation Fund, after complying
with the requirements of R.S. 56:10(B), and shall credit that amount to the "black
bear account" which is created within the Conservation Fund through the provisions
of R.S. 56:10(B)(9).
(2) Five percent of the net proceeds from the twenty-six dollar fee imposed
by Subsection B of this Section shall be used to promote the existence of the black
bear prestige license plate and its availability for use on passenger vehicles.
Notwithstanding any other provision of law to the contrary, every hunting and fishing
license issued by the Department of Wildlife and Fisheries shall include a notice with
a telephone number and mailing address for information on how to acquire a black
bear prestige license plate for use on one's passenger car, pickup truck, or van.
D. The secretary shall adopt administrative rules to implement the provisions
of this Section.
*Acts 1995, No. 535, §1; Acts 1997, No. 70, §1; Acts 1997, No. 712, §1; Acts 1999, No. 735, §1; Acts 2024, No. 443, §1.*
##### **§ 47:463.46** Special prestige license plates; Louisiana Quail Forever plate {#sec-47-463.46 omnilex-key=us-la-statutes--rs-title-47--47:463.46}
A. The secretary of the Department of Public Safety and Corrections shall establish
prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks,
recreational vehicles, and vans, which plates shall bear a logo with a picture of a quail.
B. The charge for this special license plate shall be twenty-six dollars, which shall
be assessed every two years in addition to the regular fee charged under the provisions of
R.S. 47:463.
C.(1) Except as provided in Paragraph (2) of this Subsection, the revenues realized
from the additional twenty-six dollar fee imposed by Subsection B of this Section shall be
deposited immediately upon receipt in the state treasury. The state treasurer shall place an
amount equal to those revenues in the Conservation Fund, after complying with the
requirements of R.S. 56:10(B), and shall credit that amount to the "quail account" which is
created within the Conservation Fund through the provisions of R.S. 56:10(B)(10).
(2) Five percent of the net proceeds from the twenty-six dollar fee imposed by
Subsection B of this Section shall be used to promote the existence of the Louisiana Quail
Forever prestige license plate and its availability for use on passenger vehicles.
D. The secretary shall adopt administrative rules to implement the provisions of this
Section.
*Acts 1997, No. 660, §1; Acts 1999, No. 735, §1; Acts 2017, No. 81, §1.*
##### **§ 47:463.47** Families of police officer killed in the line of duty {#sec-47-463.47 omnilex-key=us-la-statutes--rs-title-47--47:463.47}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for passenger cars, pickup trucks, vans, and recreational vehicles which may be issued, upon application, to family members of a police officer killed in the line of duty.
B. The secretary shall determine the design of the special prestige plate, provided such design shall include the words "GONE BUT NOT FORGOTTEN" and a symbolic image of a police shield.
C. The prestige license plates shall be issued in the same manner as other motor vehicle plates. Each person who applies for the license plate shall provide proof of his relationship to the deceased police officer and shall provide proof that such police officer was killed in the line of duty.
D. The charge for this special plate shall be a one-time charge of twenty-five dollars which shall be in addition to the regular motor vehicle registration license fee.
E. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section.
*Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 1998, 1st Ex. Sess., No. 89, §1.*
##### **§ 47:463.47.1** Special prestige license plate; "Military Order of the Purple Heart First Responder Program" {#sec-47-463.47.1 omnilex-key=us-la-statutes--rs-title-47--47:463.47.1}
A. The provisions of the Section shall be applicable to "Military Order of the Purple
Heart First Responder" recipients.
B. Notwithstanding the provisions of R.S. 47:463(A)(3)(b), the secretary of the
Department of Public Safety and Corrections shall establish a special prestige license plate
to be used in lieu of a regular motor vehicle registration license plate on passenger cars,
pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon
application to any recipient of the "Military Order of the Purple Heart First Responder"
award. The "Military Order of the Purple Heart First Responder Program" special prestige
plate shall bear a likeness of the award centered on the left side of the license plate.
C. The fee for the license plate shall be the standard motor vehicle license tax
imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of
three dollars and fifty cents for each plate to be retained by the department to offset a portion
of administrative costs.
D. The secretary shall promulgate rules and regulations necessary to implement the
provisions of this Section, including but not limited to rules governing the transfer of the
license plates from one vehicle to another.
E. Except as otherwise provided for in this Subsection, each special prestige license
plate issued pursuant to this Section shall be returned to the secretary upon the death of the
person to whom the plate was issued. A surviving spouse of a person to whom a license
plate was issued pursuant to this Section may retain a license plate issued pursuant to this
Section, provided the surviving spouse has not remarried and provided the surviving spouse
applies to the secretary for a transfer of the license plate to the surviving spouse. A special
prestige license plate transferred pursuant to this Subsection to a surviving spouse shall be
returned to the secretary upon death or remarriage of the surviving spouse.
*Acts 2018, No. 551, §1.*
##### **§ 47:463.48** Special prestige license plates; emergency medical technicians {#sec-47-463.48 omnilex-key=us-la-statutes--rs-title-47--47:463.48}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks,
vans, and recreational vehicles which may be issued, upon application, to any citizen of
Louisiana who is a certified emergency medical technician.
B. Each person who applies for the issuance or renewal of a prestige license plate
shall present to the secretary such proof of certification as an emergency medical technician
as is acceptable to the secretary.
C. The fee for issuing the special emergency medical technician license plate shall
be a fee of twenty-five dollars a year for each plate, which fee shall be in addition to the
regular motor vehicle license fee as provided in R.S. 47:463.
D. The department shall collect the fee for the special license plates and forward
twenty-four dollars to the state treasurer for deposit into the Emergency Medical Technician
Dedicated Fund Account created by the provisions of R.S. 40:1135.10. The remaining
portion of the fee shall be retained by the department to offset administrative costs.
E. The secretary shall promulgate rules to implement the provisions of this Section,
including but not limited to rules governing the issuance, transfer, and disposition of such
license plates and governing the design of the plate. Such rules shall be promulgated in
accordance with the Administrative Procedure Act.
Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 2018, No. 612, §15, eff. July 1,
2020; Acts 2019, No. 404, §1, eff. July 1, 2020.
NOTE: See Acts 2018, No. 612 and Acts 2019, No. 404 providing for the
effects of the conversion of certain dedicated funds to special statutorily
dedicated fund accounts.
##### **§ 47:463.49** Special prestige license plates; legislators {#sec-47-463.49 omnilex-key=us-la-statutes--rs-title-47--47:463.49}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, and vans, which may be issued upon application of any member or officer of the legislature.
B. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient and governing the design of the plate.
*Acts 1997, No. 1131, §2, eff. July 14, 1997.*
##### **§ 47:463.50** Special license plates; Helping Schools {#sec-47-463.50 omnilex-key=us-la-statutes--rs-title-47--47:463.50}
A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, and vans for the purpose of promoting support for elementary and secondary education. The secretary shall determine the design of the special prestige license plate issued under the provisions of this Section, provided such design shall bear the words "Helping Schools" and include a logo which is a symbol for reading programs in education.
B. The prestige plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be twenty-five dollars annually in addition to the regular fee charged under the provisions of R.S. 47:463.
D. The revenues from the additional twenty-five dollar fee imposed by Subsection C of this Section shall be deposited immediately upon receipt into the state treasury. After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, and prior to monies being placed in the state general fund, an amount equal to that deposited shall be credited to the State Board of Elementary and Secondary Education and shall be used solely for the purchase of text books to be used in approved elementary and secondary schools of the state. The monies in this fund shall be invested by the state treasurer in the same manner as monies in the state general fund.
E. The state superintendent of education shall promulgate rules and regulations as necessary to implement the provisions of this Section relative to the purchase and distribution of text books.
F. The secretary shall promulgate rules and regulations to implement the provisions of Subsections A, B, C, and D of this Section.
*Acts 1997, No. 210, §1.*
##### **§ 47:463.51** Special prestige license plates; Lions International {#sec-47-463.51 omnilex-key=us-la-statutes--rs-title-47--47:463.51}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate which may be issued, upon application, to any citizen of
Louisiana who is an active member of Lions International. The license plates shall be
restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The prestige
license plate shall be of a color and design which is in general compliance with R.S.
47:463(A)(3). However, the plate shall bear the words "Louisiana Lions" across the bottom
of the plate, immediately preceded by the Lion's slogan "We Serve".
B. The prestige plates shall be issued in the same manner as other motor vehicle
license plates.
C. The donation required by this Section shall be in addition to the regular motor
vehicle registration license fee.
D.(1) No such plate shall be issued unless the application is accompanied by a
donation of twenty-five dollars to be distributed as provided in this Subsection and a one-dollar handling fee to be retained by the department to offset a portion of the administrative
costs. The department shall collect the donation for each license plate which shall be
annually appropriated by the legislature to the office for citizens with developmental
disabilities, Louisiana Department of Health.
(2) An amount of monies equal to the total amount of donations shall be equally
divided and disbursed annually by the office for citizens with developmental disabilities to
the Louisiana Lions Eye Foundation in New Orleans and the Louisiana Lions Camp in
Leesville. The monies shall be used solely for the expenses incurred in providing services
to children of this state with developmental disabilities and in providing treatment to persons
who are sight-impaired whose eligibility for such treatment shall be determined by the
Louisiana Lions Eye Foundation. The services of the Louisiana Lions Eye Foundation and
the Louisiana Lions Camp are hereby deemed a public purpose and shall qualify as
cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution
of Louisiana.
E. The secretary shall establish rules and regulations as are necessary to implement
the provisions of this Section, including but not limited to rules and regulations governing
the collection and disbursement of the donation and the transfer and disposition of such
license plates.
F. Each Louisiana Lions chapter shall be responsible for certifying applications on
a form approved by the Department of Public Safety and Corrections to be submitted with
other required registration papers. If a member of any Louisiana Lions chapter holding this
special prestige license plate terminates membership, the affected chapter shall notify the
department so that the plate may be recovered and the registration cancelled.
*Acts 1997, No. 768, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:463.52** Special prestige license plates; Louisiana Special Olympics {#sec-47-463.52 omnilex-key=us-la-statutes--rs-title-47--47:463.52}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the Louisiana Special Olympics. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The prestige license plates shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate and as provided for in this Section.
C. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana. However, no such plate shall be issued unless the application is accompanied by a donation of twenty-five dollars to be distributed as provided in Subsection D of this Section and a one-dollar handling fee.
D. The department shall collect the donation for each license plate and forward it to the Louisiana Special Olympics. The activities of the Louisiana Special Olympics are hereby deemed a public purpose and shall qualify as cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The one-dollar handling fee as provided in Subsection C of this Section shall be retained by the department to offset the administrative costs.
E. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the design of the plate, the transfer and disposition of such plates, and the collection and disbursement of the donation. The design shall include the words "Special Olympics".
*Acts 1997, No. 850, §1.*
##### **§ 47:463.53** Special prestige license plates; Ducks Unlimited {#sec-47-463.53 omnilex-key=us-la-statutes--rs-title-47--47:463.53}
A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates which may be issued, upon application, to any citizen of Louisiana for Ducks Unlimited. The license plates shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The license plate shall be of a color and design selected by the organization requesting issuance of the plate, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige plates shall be issued in the same manner as other motor vehicle license plates.
C. The charge for this special license plate shall be fifty dollars in addition to the regular fee charged under the provisions of R.S. 47:463.
D. The revenues realized from the additional fifty-dollar fee imposed by Subsection C of this Section shall be remitted to the state as provided by law. The state treasurer shall place an amount equal to those revenues in the Conservation Fund, after complying with the requirements of R.S. 56:10(B), and shall credit that amount to the "waterfowl account" which is created within the Conservation Fund through the provisions of R.S. 56:10(B)(8). The funds raised from the license plates shall be used solely for the purpose of conserving, restoring, and enhancing migratory waterfowl habitat in Louisiana.
E. The secretary shall promulgate rules and regulations to implement the provisions of this Section. Oversight review of these rules and regulations shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
*Acts 1997, No. 962, §1.*
##### **§ 47:463.54** Special prestige license plates; Wild Turkey Federation {#sec-47-463.54 omnilex-key=us-la-statutes--rs-title-47--47:463.54}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, and vans, which plates shall bear a logo with a picture of a wild turkey or the Wild Turkey Federation logo.
B. The charge for this special license plate shall be twenty-six dollars, which shall be assessed every two years in addition to the regular fee charged under the provisions of R.S. 47:463.
C. The revenues realized from the additional twenty-six dollar fee imposed by Subsection B of this Section shall be deposited immediately upon receipt in the state treasury. After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, and prior to money being placed in the state general fund, the state treasurer shall place an amount equal to those revenues in the Louisiana Wild Turkey Stamp Fund, after complying with the requirements of R.S. 56:10(B). Five dollars of the funds raised from the license plate sales shall be used for the purpose of advertising the license plates and the remainder of the funds shall be used solely for turkey restocking and research purposes.
D. The secretary shall adopt administrative rules to implement the provisions of this Section.
*Acts 1997, No. 1158, §1; Acts 1999, No. 735, §1.*
##### **§ 47:463.55** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.55 omnilex-key=us-la-statutes--rs-title-47--47:463.55}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.56** Special prestige license plate for Girl Scouts of U.S.A. {#sec-47-463.56 omnilex-key=us-la-statutes--rs-title-47--47:463.56}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Girl Scouts of U.S.A."
plate, when the applicable statutory provisions are met and its system is updated to
accommodate the creation of new plates. The plate shall be restricted to passenger cars,
pick-up trucks, vans, and recreational vehicles. The secretary shall work in conjunction with
the executive director of Girl Scouts Louisiana East and the executive director of Girl Scouts
of Louisiana - Pines to the Gulf to select the color and design of the plate, provided that it
is in compliance with R.S. 47:463(A)(3), and shall include the Girl Scouts of U.S.A. logo
and the words "Making the World a Better Place".
B. The prestige license plates shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be
in addition to the regular motor vehicle registration license fee.
D. A royalty fee of twenty-five dollars shall be collected by the department and shall
be forwarded to the Girl Scouts Louisiana East or Girl Scouts of Louisiana - Pines to the Gulf
based on the parish domicile of the vehicle as set forth in Subsection H of this Section. This
royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article
VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty
cents for each plate to be retained by the department to offset a portion of administrative
costs.
E. The secretary shall establish such rules and regulations as are necessary to
implement the provisions of this Section, including but not limited to rules and regulations
governing the collection and disbursement of royalty fees, the transfer and disposition of
such license plates, the colors available, and the design criteria.
F. The monies received from the royalty fees shall be used solely for the support of
programs established and administered by the Girl Scouts Louisiana East or Girl Scouts of
Louisiana - Pines to the Gulf.
G. Upon the signing of a contract authorizing the use of the logo of the Girl Scouts
of U.S.A., the secretary of the Department of Public Safety and Corrections shall establish
prestige motor vehicle license plates in accordance with the provisions of this Section. This
contract shall include an agreement on the part of the Girl Scouts of U.S.A. to use the royalty
fees as provided in Subsection F of this Section.
H.(1) The royalty fee provided for in Subsection D of this Section shall be remitted
to the Girl Scouts Louisiana East if the parish domicile of the vehicle is Ascension,
Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston,
Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St.
John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West Baton
Rouge, or West Feliciana.
(2) The royalty fee provided for in Subsection D of this Section shall be remitted to
the Girl Scouts of Louisiana - Pines to the Gulf if the parish domicile of the vehicle is
Acadia, Allen, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell,
Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Carroll, Evangeline, Franklin,
Grant, Iberia, Jackson, Jefferson Davis, Lafayette, LaSalle, Lincoln, Madison, Morehouse,
Natchitoches, Ouachita, Rapides, Red River, Richland, Sabine, St. Landry, St. Martin,
Tensas, Union, Vermilion, Vernon, Webster, West Carroll, or Winn.
*Acts 1998, 1st Ex. Sess., No. 85, §1; Acts 2022, No. 243, §1.*
##### **§ 47:463.57** Special prestige license plate for McKinley High School {#sec-47-463.57 omnilex-key=us-la-statutes--rs-title-47--47:463.57}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for McKinley High School. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the McKinley High School Alumni Association, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate, and as provided for in this Section.
C. The charge for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana. However, no such plate shall be issued unless the application is accompanied by a donation of fifty dollars to be distributed in the manner set forth in Subsection D and a handling fee of three dollars and fifty cents.
D. The department shall collect the donation for each license plate and forward the donation to the McKinley High School Alumni Association. The rebuilding and renovation of the Old McKinley High School building shall be deemed a public purpose and shall qualify as a cooperative endeavor under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The handling fee of three dollars and fifty cents as provided in Subsection C of this Section shall be retained by the department to offset a portion of the administrative costs.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation, the transfer and disposition of such license plates, the colors available, and the design criteria.
F. The monies received from the fees by the McKinley High School Alumni Association shall be used solely for the restoration and renovation of the Old McKinley High School building. Upon completion of the restoration and renovation of the building, the fees shall be used solely for preservation and maintenance of the building's structure. No monies received from the McKinley High School prestige plate shall be used to pay for any administrative costs or consulting fees.
*Acts 1999, No. 87, §1.*
##### **§ 47:463.58** Special prestige license plates; Life Center Full Gospel Baptist Cathedral {#sec-47-463.58 omnilex-key=us-la-statutes--rs-title-47--47:463.58}
A. The secretary of the Department of Public Safety and Corrections shall establish a Life Center Full Gospel Baptist Cathedral prestige license plate which may be issued to passenger cars, pickup trucks, recreational vehicles, and vans, provided that there is a minimum of one thousand applicants for such plate. The license plate shall be of a color and design selected by the Life Center Full Gospel Baptist Cathedral, provided it is in compliance with R.S. 47:463(A)(3).
B. The charge for this prestige license plate shall be a one-time royalty fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license tax and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative cost.
C. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section.
D. The royalty fee of twenty-five dollars shall be collected by the department and shall be forwarded to the Life Center Full Gospel Baptist Cathedral to be used for educational programs.
*Acts 1999, No. 152, §1; Acts 2001, No. 1196, §1; Acts 2008, No. 700, §1.*
##### **§ 47:463.59** Special prestige license plates; Coastal Conservation {#sec-47-463.59 omnilex-key=us-la-statutes--rs-title-47--47:463.59}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans for coastal conservation. The license plate shall be of a color and design selected by the Coastal Conservation Association of Louisiana, provided that it is in compliance with the requirements of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The fee for the plate shall be fifty dollars in addition to the standard motor vehicle registration license fee.
D. The revenue realized from the additional fifty dollar fee imposed by Subsection C of this Section shall be remitted to the state treasurer as provided by law. The state treasurer shall forward an amount equal to those revenues to the Louisiana Department of Wildlife and Fisheries. The Louisiana Department of Wildlife and Fisheries shall dedicate fifty percent of such funds to the enforcement division and fifty percent of such funds to the marine fisheries division.
E. The secretary may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the additional fee, the transfer and disposition of such plates, the colors available, and the design criteria.
*Acts 1999, No. 162, §1.*
##### **§ 47:463.60** Special prestige license plates; "Animal Friendly" prestige license plate; animal population control {#sec-47-463.60 omnilex-key=us-la-statutes--rs-title-47--47:463.60}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige "Animal Friendly" license plate for motor vehicles. Notwithstanding the
provisions of R.S. 47:463(A)(3), the department shall establish this prestige plate provided
there is a minimum of one hundred applicants for such plate. The license plates shall be
restricted to passenger cars, pickup trucks, vans, and recreational vehicles. This prestige
plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any
other motor vehicle license plate.
B. The annual fee for this prestige license plate shall be a royalty fee of thirty-five
dollars to be distributed as provided in this Section and a handling fee of three dollars and
fifty cents to be retained by the department to offset a portion of administrative costs. These
charges shall be in addition to the standard motor vehicle license tax imposed by Article VII,
Section 5 of the Constitution of Louisiana.
C. The department shall collect the royalty fee for the prestige license plate and each
quarter shall distribute the royalty fee to the Pet Overpopulation Advisory Council.
D. A Pet Overpopulation Advisory Council is hereby established within the office
of the governor to establish guidelines for the expenditure of funds and to review and make
recommendations on grant applications submitted in compliance with Subsection F of this
Section. Members of the council shall serve on a voluntary basis and shall not receive any
compensation or reimbursement of expenses. The council shall meet at least twice annually,
and it shall consist of the following members:
(1) One representative of the Department of Public Safety and Corrections, public
safety services, appointed by the secretary of the department.
(2) One representative of the Louisiana Department of Health appointed by the
secretary of such department.
(3) The state veterinarian or his designee.
(4) One member of the House of Representatives appointed by the speaker.
(5) One member of the Senate appointed by the president.
(6) One representative of the Humane Society of Louisiana appointed by the board
of such organization.
(7) One representative of the Louisiana Veterinary Medical Association appointed
by the board of such organization.
(8) One representative of the Southern Animal Foundation appointed by the board
of such organization.
(9) One representative of a public animal sheltering agency appointed by the board
of the Humane Society of Louisiana.
(10) One representative of a private animal sheltering agency appointed by the board
of the Humane Society of Louisiana.
E.(1) The Pet Overpopulation Advisory Council shall distribute the monies to
qualified entities as provided in this Section. The Pet Overpopulation Advisory Council may
reserve or expend up to five percent of the money received pursuant to this Section for the
promotion and marketing of the prestige license plate and for administrative costs relative
to the distribution of the monies.
(2) Any indigent pet owner on public assistance, including but not limited to the
Food Stamp Program, the Supplemental Security Income Program, the Temporary Assistance
for Needy Families Program, the Family Independence Temporary Assistance Program, or
any other similar public assistance program named by the Pet Overpopulation Advisory
Council, shall qualify for low-cost services.
F. Any veterinarian licensed in this state, veterinary hospital, or organization
qualified as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code
of 1954, as amended, may apply for grants from the state general fund, on an application
approved by the Pet Overpopulation Advisory Council. Grants shall be distributed solely for
purposes of providing low-cost pet sterilizations by licensed veterinarians.
G. The Pet Overpopulation Advisory Council shall establish policies and procedures,
subject to oversight by the House and Senate Transportation, Highways and Public Works
Committees, to implement the provisions of this Section, including but not limited to the
collection of the monies received for the sale of these prestige license plates, the
disbursement of grants, the transfer and disposition of such plates, the colors available for
the plates, and the design criteria.
*Acts 2002, 1st Ex. Sess., No. 85, §1, eff. April 18, 2002; Acts 2014, No. 284, §§1, 2, eff. May 28, 2014; Acts 2017, No. 324, §1, eff. June 22, 2017; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.*
##### **§ 47:463.61** Special prestige license plates; "Choose Life"; distribution of royalty fees {#sec-47-463.61 omnilex-key=us-la-statutes--rs-title-47--47:463.61}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate to be known as the "Choose Life" plate, provided there is a
minimum of one hundred applicants for such plate. The license plate shall be restricted to
passenger cars, pickup trucks, vans, motorcycles, and recreational vehicles. However, there
must be a minimum of one thousand applicants for motorcycle license plates. The license
plate shall be of a color and design selected by the Choose Life Advisory Council provided
it is in compliance with R.S. 47:463(A)(3) and shall bear the legend "Choose Life".
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. The annual fee for this special prestige license plate shall be a royalty fee of
twenty-five dollars, in addition to the regular motor vehicle license fee provided in R.S.
47:463, to be distributed in the manner set forth in Paragraph (E)(1) of this Section and a
three dollar and fifty cent handling fee to be retained by the department to offset a portion
of administrative costs.
D.(1) The department shall collect the royalty fee for the prestige license plate and
each quarter shall disburse the royalty fee to the Louisiana Right to Life Education
Committee.
(2) In addition, the Choose Life Fund in the state treasury is hereby abolished as of
July 1, 2009, and the state treasurer shall transfer any remaining money in the fund to the
Escrow Fund and the money shall be appropriated or otherwise distributed to the Louisiana
Right to Life Education Committee for use in accordance with this Section.
E.(1) The Louisiana Right To Life Education Committee shall distribute the money
to qualified organizations according to Paragraph (2) of this Subsection. The Louisiana
Right To Life Education Committee may reserve or expend up to five percent of the money
received pursuant to this Section for promotion and marketing of the plate and for
administrative costs relative to distribution of the money.
(2) An organization wishing to qualify for receipt of funds shall submit to the
Louisiana Right To Life Education Committee an affidavit affirming its qualifications, which
shall include a pledge to spend the money in accordance with the provisions of this Section,
and shall qualify as tax exempt under Section 501(c)(3) of the Internal Revenue Code of
1954, as amended. Furthermore, an organization wishing to qualify for receipt of funds shall
demonstrate that it provides counseling and other services intended to meet the needs of
expectant mothers considering adoption for their unborn child and expectant mothers
considering parenting their children. No monies shall be distributed to any organization
involved in, or associated with counseling for, or referrals to, abortion clinics, providing
medical abortion-related procedures, or pro-abortion advertising.
(3) Organizations receiving monies under this Section shall use at least fifty percent
of such funds to provide for the material needs of expectant mothers considering adoption
for their unborn child and for the material needs of expectant mothers considering parenting
their children, including clothing, housing, medical care, food, utilities, and transportation.
Such monies may also be used to meet the needs of infants awaiting placement with adoptive
parents. The remaining funds may be used for counseling, training, and providing pregnancy
testing but shall not be used for administrative, legal, or capital expenditures.
F - H. Repealed by Acts 2009, No. 496, §2, effective July 1, 2009.
*Acts 1999, No. 729, §1; Acts 2003, No. 22, §1; Acts 2009, No. 496, §§1, 2, eff. July 1, 2009; Acts 2010, No. 42, §1; Acts 2022, No. 84, §1.*
##### **§ 47:463.62** Special license plates; Charles E. Dunbar Award recipient; First Mount Zion Baptist Church {#sec-47-463.62 omnilex-key=us-la-statutes--rs-title-47--47:463.62}
A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, vans, and recreational vehicles which may be issued, upon application, to any recipient of the Charles E. Dunbar Award.
(2) The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, vans, and recreational vehicles which may be issued, upon application, to any member of the First Mount Zion Baptist Church, Dr. Toris T. Young, Pastor.
B. Each person who applies for the issuance or renewal of the Charles E. Dunbar Award prestige license plate shall present certification by the Louisiana Civil Service League of his receipt of the Charles E. Dunbar Award to the secretary. The secretary shall confirm such certification with the Louisiana Civil Service League.
C. The charge for this special license plate shall be the regular fee charged under the provisions of R.S. 47:463.
D. The secretary shall promulgate rules to implement the provisions of this Section, including but not limited to rules governing the issuance, transfer, and disposition of such license plates and governing the design of the plate. Such rules shall be promulgated in accordance with the Administrative Procedure Act.
*Acts 1999, No. 749, §1.*
##### **§ 47:463.63** Prestige license plates; the Louisiana Notary Association; "Civil Law Notary" {#sec-47-463.63 omnilex-key=us-la-statutes--rs-title-47--47:463.63}
A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates for passenger cars, pickup trucks, recreational vehicles, and vans which plates may be issued upon application to members in good standing with the Louisiana Notary Association.
B. The secretary shall determine the design of the plate issued under the provisions of this Section, provided such design shall bear the logo of the Louisiana Notary Association on the left side of the plate and the phrase "Civil Law Notary" below the license plate number.
C. The charge for the special license plate shall be the regular motor vehicle registration license fee.
D. The procedure for issuing the prestige plate shall be as follows:
(1) The applicant shall make application and pay the fee to the office of motor vehicles.
(2) The applicant shall present to the office of motor vehicles the original certificate indicating current membership in the Louisiana Notary Association or a certified copy of an original certificate indicating such membership. Any copy of an original certificate shall be certified by a notary other than the applicant.
(3) Application for renewal of such prestige plate shall require presentation of the same certification indicating current membership in the Louisiana Notary Association.
E. The secretary shall adopt such rules and regulations as are necessary to implement the provisions of this Section.
F. The department shall approve any logo, symbol, or design before production of such plates is commenced.
*Acts 1999, No. 756, §1.*
##### **§ 47:463.64** Prestige license plates; Louisiana notaries; "Louisiana Notary" {#sec-47-463.64 omnilex-key=us-la-statutes--rs-title-47--47:463.64}
A. The secretary of the Department of Public Safety and Corrections shall establish a Louisiana notary special prestige license plate for passenger cars, pickup trucks, recreational vehicles, and vans. Such plate may be issued upon application to Louisiana notaries commissioned within this state.
B. The secretary shall determine the design of the plate issued under the provisions of this Section, and such plate shall bear the words "Louisiana Notary".
C. The fee for this prestige plate shall be the regular motor vehicle registration license fee.
D. To receive this prestige license plate, the applicant shall make application to the office of motor vehicles and shall present to the office of motor vehicles proof that the applicant is a commissioned notary within this state. Each application for renewal of such prestige plate shall also require proof that the applicant is a commissioned notary within this state.
E. The secretary shall adopt such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to the design of the plate.
*Acts 1999, No. 756, §1.*
##### **§ 47:463.65** Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005. {#sec-47-463.65 omnilex-key=us-la-statutes--rs-title-47--47:463.65}
*Repealed by Acts 2005, No. 365, §2, eff. June 30, 2005.*
##### **§ 47:463.66** Special prestige license plates; Catahoula Cur; "Louisiana State Dog" {#sec-47-463.66 omnilex-key=us-la-statutes--rs-title-47--47:463.66}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which plates shall bear a logo with a picture of a Catahoula Leopard, commonly known as the Catahoula Cur, and the inscription "Louisiana State Dog".
B. The charge for this special license plate shall be the regular motor vehicle license fee charged under the provisions of R.S. 47:463.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section.
*Acts 1999, No. 779, §1.*
##### **§ 47:463.67** Repealed by Acts 2018, No. 661, §9B. {#sec-47-463.67 omnilex-key=us-la-statutes--rs-title-47--47:463.67}
*Repealed by Acts 2018, No. 661, §9B.*
##### **§ 47:463.68** Special prestige license plates; Louisiana Association of Life Underwriters; "Life Underwriter" {#sec-47-463.68 omnilex-key=us-la-statutes--rs-title-47--47:463.68}
A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate which may be issued, upon application, to any citizen of Louisiana who is an active or past member of the Louisiana Association of Life Underwriters (LALU), or any citizen of Louisiana who is an immediate family member of an LALU member. This prestige license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.
B. The plate shall be white with blue lettering. The top of the plate shall bear the name "Louisiana". The LALU logo shall appear on the left center portion followed by one or more numeric digits for registration purposes. The bottom of the plate shall bear the words "Life Underwriter".
C. These plates may be issued, upon application, in the same manner as any other motor vehicle license plate.
D. The tax for the plate shall be the standard motor vehicle tax imposed by Article VII, Section 5 of the Constitution of Louisiana.
E. No such plate shall be issued unless the application is accompanied by a royalty fee of twenty-five dollars for the use of the official LALU logo to be forwarded to the Louisiana Association of Life Underwriter's Charitable Foundation for each license plate issued as provided by this Section and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of the administrative costs. The monies received from the royalty fees shall be forwarded within three months and shall be used solely for charitable purposes for residents of the state of Louisiana, including but not limited to a nonprofit organization recognized by the Internal Revenue Service as a 501(c)(3) organization or for educational scholarships to accredited Louisiana universities.
F. The executive office of the Louisiana Association of Life Underwriters shall be responsible for certifying applications on a form approved by the Department of Public Safety and Corrections to be submitted with other required registration papers. If a person holding such plate has his membership in LALU canceled for cause, the LALU office shall notify the Department of Public Safety and Corrections so that the plate may be recovered and the registration canceled.
G. The secretary shall establish rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation and the transfer and disposition of such plates.
H. Upon the signing of a contract authorizing the use of the logo of the LALU, the secretary of the Department of Public Safety and Corrections shall establish prestige motor vehicle license plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the LALU to use the royalty fees as provided in Subsection E of this Section.
*Acts 1999, No. 866, §1.*
##### **§ 47:463.69** Special prestige license plates; "Don't Litter Louisiana" {#sec-47-463.69 omnilex-key=us-la-statutes--rs-title-47--47:463.69}
A. The secretary of the Department of Public Safety and Corrections shall establish the "Don't Litter Louisiana" prestige license plate, which shall have a minimum of one hundred applicants for such plate, for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, to promote litter awareness. The license plate shall be of a color and design selected by the Department of Public Safety and Corrections, office of motor vehicles, shall bear the words "Don't Litter Louisiana", and shall be in compliance with the requirements of R.S. 47:463(A)(3).
B. The charge for this special license plate shall be the standard motor vehicle registration license fee. However, no such plate shall be issued unless the application is accompanied by an annual donation of twenty-five dollars and a handling fee of three dollars and fifty cents. The donation shall be made as provided in Subsection C.
C. The department shall collect the twenty-five dollar annual donation and forward it to the state treasurer for immediate deposit into the state treasury. The state treasurer shall disburse an amount equal to those revenues to the Department of Public Safety and Corrections, office of state police, to be used solely for an antilitter campaign. The department shall retain the handling fee of three dollars and fifty cents to offset a portion of the administrative costs.
D. The secretary shall adopt rules and regulations as are necessary, in accordance with the Administrative Procedure Act, to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation, the transfer and disposition of such plates, the colors available, and the design criteria.
*Acts 1999, No. 908, §1.*
##### **§ 47:463.70** Special prestige license plates; letter carriers {#sec-47-463.70 omnilex-key=us-la-statutes--rs-title-47--47:463.70}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for letter carriers. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Louisiana State Association of Letter Carriers, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana presently employed as a letter carrier in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463 and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 1999, No. 925, §1.*
##### **§ 47:463.71** Special prestige license plate; Boy Scouts of America {#sec-47-463.71 omnilex-key=us-la-statutes--rs-title-47--47:463.71}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Boy Scouts of America. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Boy Scouts of America, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus an annual royalty fee of twenty-five dollars for each plate, to be collected by the department every two years upon renewal of the plate. The annual royalty fee shall be paid by the department to the appropriate Louisiana council of the Boy Scouts of America as determined by the zip code of the purchaser's parish of origin. A handling fee of three dollars and fifty cents shall also be charged and retained by the department to offset a portion of administrative costs.
D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 1999, No. 925, §1; Acts 2012, No. 334, §1.*
##### **§ 47:463.71.1** Special prestige license plate; Eagle Scouts {#sec-47-463.71.1 omnilex-key=us-la-statutes--rs-title-47--47:463.71.1}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for the Eagle Scouts program within the Boy
Scouts of America. The plate shall be restricted to use on passenger cars, pickup trucks,
vans, and recreational vehicles. The license plate shall be of a color and design selected by
the Boy Scouts of America, provided that the plate shall comply with all requirements of R.S.
47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license
tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty
fee of twenty-five dollars for each plate, to be collected by the department every two years
upon renewal of the plate. The annual royalty fee shall be paid by the department to the
appropriate Louisiana council of the Boy Scouts of America as determined by the zip code
of the purchaser's parish of origin, and the council shall use the money solely for its Eagle
Scout program. A handling fee of three dollars and fifty cents shall also be charged and
retained by the department to offset a portion of administrative costs.
D. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2015, No. 32, §1.*
##### **§ 47:463.72** Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha {#sec-47-463.72 omnilex-key=us-la-statutes--rs-title-47--47:463.72}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for public service sororities and fraternities provided there are a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the various public service sororities and fraternities, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana presently a member of any public service sorority or fraternity in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate and a handling fee of three dollars and fifty cents, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
E. The department shall collect the one-time fee of twenty-five dollars upon the initial issuance of a special prestige license plate for Alpha Phi Alpha, and the department shall collect a fee of twenty-five dollars upon each renewal of a special prestige license plate for Alpha Phi Alpha, established under the provisions of this Section, and forward such amount to the Louisiana District of Alpha Phi Alpha, Inc.
*Acts 1999, No. 925, §1; Acts 2001, No. 1131, §1.*
##### **§ 47:463.73** Special prestige license plates; Louisiana parochial, public, and private high schools {#sec-47-463.73 omnilex-key=us-la-statutes--rs-title-47--47:463.73}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate for the Louisiana parochial, public, and private high schools
which have a minimum of one hundred applicants for such plate. The license plate shall be
restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate
shall be of a color and design selected by the respective high school student council subject
to the approval of the respective high school principal, provided that it is in compliance with
R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate and as provided for
in this Section.
C.(1) The charge for the plate shall be the standard motor vehicle license fee
imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three
dollars and fifty cents which shall be retained by the department to offset the administrative
costs.
(2) A royalty fee of twenty-five dollars for the use of the institution's design by the
department shall be paid for each license plate issued as provided in this Section. At the
option of any Louisiana parochial, public, or private high school, this royalty fee shall be
collected annually by the department.
D. The royalty fee collected by the department for each public high school prestige
license plate shall be paid to the respective school board of the school for which the plate was
issued and the school board shall forward such fee to the institution. Royalty fees collected
for parochial or private high school prestige license plates shall be forwarded directly to such
parochial or private high school. The fees shall be used solely for school and instructional
activities.
E. The secretary shall establish rules and regulations as are necessary to implement
the provisions of this Section, including but not limited to rules and regulations governing
the collection and disbursement of royalty fees for these plates, the transfer and disposition
of such license plates, the colors available, and the design criteria.
F. Upon the signing of a contract authorizing the use of the logo of any parochial,
public, or private high school, the secretary of the Department of Public Safety and
Corrections shall establish prestige plates for such high school in accordance with the
provisions of this Section. The contract shall include an agreement on the part of the school
to use the royalty fee as provided in Subsection D of this Section.
G. The secretary shall establish special prestige license plates for Archbishop
Hannan High School, Jesuit High School, Mount Carmel Academy, the Academy of the
Sacred Heart, Saint Katharine Drexel Preparatory School, Acadiana High School, Baker
High School, East Feliciana High School, Glen Oaks High School, Neville High School,
Carroll High School, Brusly High School, Port Allen High School, Covington High School,
Scotlandville Magnet High School, St. Michael the Archangel High School, St. Mary's
Dominican High School, St. Edmund Catholic School, St. Paul's School, St. Scholastica
Academy, St. Mary's Academy, and any other parochial, public, or private Louisiana high
school in accordance with the provisions of this Section as it was enacted.
*Acts 1999, No. 945, §1; Acts 2007, No. 434, §1; Acts 2010, No. 22, §1, eff. July 1, 2010; Acts 2014, No. 76, §1; Acts 2014, No. 847, §1; Acts 2017, No. 118, §1, eff. Jan. 1, 2018; Acts 2018, No. 70, §1; Acts 2018, No. 71, §1; Acts 2018, No. 78, §1; Acts 2018, No. 80, §1; Acts 2018, No. 81, §1; Acts 2018, No. 287, §1; Acts 2018, No. 389, §1; Acts 2019, No. 18, §1; Acts 2023, No. 167, §1; Acts 2024, No. 118, §1; Acts 2024, No. 141, §1.*
##### **§ 47:463.74** Special prestige license plates; Louisiana Agriculture {#sec-47-463.74 omnilex-key=us-la-statutes--rs-title-47--47:463.74}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Louisiana Agriculture when the department has received a minimum of one hundred applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, and recreational vehicles. The license plate shall be of a color and design selected by the board of The Louisiana Foundation for Agriculture in the Classroom, Inc., provided it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The fee for the plate shall be the standard motor vehicle registration license fee. However, no such plate shall be issued unless the application is accompanied by a donation of nineteen dollars for each plate and each renewal, to be distributed as provided by Subsection D herein and a handling fee of three dollars and fifty cents.
D. The department shall collect the donation for each prestige license plate and forward it to the nonprofit foundation called The Louisiana Foundation for Agriculture in the Classroom, Inc. The activities of The Louisiana Foundation for Agriculture in the Classroom, Inc. are hereby deemed a public purpose and shall qualify as a cooperative endeavor under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana. The handling fee of three dollars and fifty cents as provided in Subsection C hereof shall be retained by the department to offset the administrative costs.
E. The monies received from the donations shall be used solely for educational materials, supplies, and training for the agriculture in the classroom program.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation, the transfer and disposition of such plates, the colors available, and the design criteria.
*Acts 1999, No. 951, §1.*
##### **§ 47:463.75** Special prestige license plates; "Sons of Confederate Veterans" {#sec-47-463.75 omnilex-key=us-la-statutes--rs-title-47--47:463.75}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which may be issued upon application, to any member of a camp of the Sons of Confederate Veterans established in the state of Louisiana, provided that there is a minimum of one hundred applicants for such plate. This prestige license plate shall be of a color and design which is in compliance with the provisions of R.S. 47:463(A)(3). In addition, the plate shall bear the inscription "SONS OF CONFEDERATE VETERANS" and the logo of the Sons of Confederate Veterans. The department shall approve any logo, symbol, or design before such plate is produced.
B. Each applicant for the special prestige license plate, along with his application, will submit a certificate of good standing as a member of the Sons of Confederate Veterans signed and notarized by the camp commander of the Louisiana camp of which the applicant is a member.
C. The charge for the special license plate shall be twenty-eight dollars and fifty cents which shall be assessed every two years in addition to the regular motor vehicle registration license fee charged as provided by R.S. 47:463.
D. The department shall collect the fee for the special prestige license plate and shall retain three dollars and fifty cents for handling purposes and the remainder of the twenty-eight dollar and fifty cent fee imposed by Subsection C of this Section shall be forwarded and credited to the State Board of Elementary and Secondary Education and shall be used solely for the purpose of providing Louisiana history textbooks which are to be used in approved elementary and secondary schools of this state.
E. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the fees and the transfer and disposition of the license plates. The superintendent of the Department of Education shall promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section regarding the purchase and distribution of Louisiana history textbooks.
*Acts 1999, No. 1033, §1.*
##### **§ 47:463.76** Special prestige license plates; Jaycees {#sec-47-463.76 omnilex-key=us-la-statutes--rs-title-47--47:463.76}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate which may be issued, upon application, to any citizen of Louisiana who is an active or past member of the Louisiana Jaycees, or any citizen who is a family member of a Jaycee, and only when the department has received a minimum of one hundred applications for such plate. These license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.
B. The plate shall be white with blue and gold lettering. The top of the plate shall bear the word "LOUISIANA". The Louisiana Jaycees logo shall appear on the left center portion followed by one or more numeric digits for registration purposes. The bottom of the plate shall bear the word "Jaycees".
C. These plates may be issued, upon application, in the same manner as any other motor vehicle license plate.
D. The charge for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of the administrative costs.
E. A royalty fee of twenty-five dollars for the use of the official logo of the Louisiana Jaycees shall be collected by the department. Upon receipt of the fee provided in this Subsection, the secretary shall record the name of the applicant and shall forward the fee directly to the Community Service Foundation of the Baton Rouge Junior Chamber of Commerce, Inc. within three months of receipt. The money shall be used solely for charitable purposes for residents of the state of Louisiana, including but not limited to donations made to Jaycee chapters statewide to fund their local community service projects, other nonprofit organizations recognized by the Internal Revenue Service as a 501(c)(3) organization, or for educational scholarships to accredited Louisiana universities.
F. The executive office of the Community Service Foundation of the Baton Rouge Junior Chamber of Commerce, Inc. shall be responsible for certifying applications on a form approved by the Department of Public Safety and Corrections to be submitted with other required registration papers. If a person holding a plate has his membership in the Louisiana Jaycees canceled for cause, the executive office of the Community Service Foundation of the Baton Rouge Junior Chamber of Commerce, Inc. shall notify the Department of Public Safety and Corrections so that the plate may be recovered and the registration canceled.
G. The secretary shall establish rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation and the transfer and disposition of such license plates.
H. Upon the signing of a contract authorizing the use of the logo of the Louisiana Jaycees, the secretary of the Department of Public Safety and Corrections shall establish prestige plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the Louisiana Jaycees to use the royalty fees as provided in Subsection E of this Section.
*Acts 1999, No. 1070, §1.*
##### **§ 47:463.77** Special prestige license plate; Captain Shreve High School {#sec-47-463.77 omnilex-key=us-la-statutes--rs-title-47--47:463.77}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for Captain Shreve High School, Shreveport, Louisiana, when the department has received a minimum of one hundred applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Captain Shreve High School Student Council subject to the approval of the Captain Shreve High School principal, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate and as provided for in this Section.
C.(1) A royalty fee of twenty-five dollars for the use of the school's design by the department shall be paid to the school for each license plate issued as provided in this Section.
(2) The charge for the plate shall be the standard motor vehicle license plate tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The department shall collect the required royalty fee for each license plate and forward the fee to the Caddo Parish School Board. The monies received from the Caddo Parish School Board from the license plates shall be forwarded to the Captain Shreve High School to be used solely for school and instructional activities.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the monies generated from the one-time fee for these plates, the transfer and disposition of such license plates, the colors available, and the design criteria.
F. Upon the signing of a contract authorizing the use of the logo, the secretary of the Department of Public Safety and Corrections shall establish the prestige plates for Captain Shreve High School. This contract shall include an agreement on the part of such high school to use the royalty fees as provided in Subsection D of this Section.
*Acts 1999, No. 1244, §1.*
##### **§ 47:463.78** Special prestige license plates; Native Americans; scholarship fund {#sec-47-463.78 omnilex-key=us-la-statutes--rs-title-47--47:463.78}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, representing the Native American culture which shall have a minimum of one hundred applicants for such plate. The license plate shall be of a color and design selected by the Governor's Office of Indian Affairs, R.S. 46:2301 et seq., and be in compliance with the requirements of R.S. 47:463(A)(3).
B. The prestige license plates shall be issued upon application to any citizen of Louisiana in the same manner as any other motor vehicle license plate and shall be established only after one hundred applications for the plate have been received.
C. The fee for the plate shall be twenty-five dollars which shall be assessed every two years in addition to the standard motor vehicle registration license fee and a handling fee of three dollars and fifty cents which shall be retained by the department to offset a portion of the administrative costs. The donation shall be made as provided in this Section.
D.(1) The department shall collect the additional twenty-five dollar donation and forward it to the Governor's Office of Indian Affairs. The activities of the Governor's Office of Indian Affairs with respect to the donations for the Native American prestige license plate are hereby deemed a public purpose and shall qualify as a cooperative endeavor under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana.
(2) The monies received from the additional twenty-five dollar donation shall be used solely for academic or financial need-based scholarships for students of Native American ancestry.
(3) The Governor's Office of Indian Affairs shall be responsible for the disbursing of the funds and for establishing the scholarship program, including but not limited to adopting rules and regulations relative to academic standards for scholarship recipients.
E. The secretary shall adopt administrative rules to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation, the transfer and disposition of such plates, the colors available, and the design criteria.
*Acts 1999, No. 1254, §1.*
##### **§ 47:463.79** Special prestige license plates; American-Italian Renaissance Foundation {#sec-47-463.79 omnilex-key=us-la-statutes--rs-title-47--47:463.79}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate which shall be issued, upon application, to any citizen of Louisiana, and which shall have a minimum of one hundred applicants for such plate prior to its establishment. The license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The prestige license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, the plate shall bear a designating emblem of the American-Italian Renaissance Foundation, the design of which shall be determined by the board of directors of the American-Italian Renaissance Foundation.
B. The prestige license plates shall be issued in the same manner as other motor vehicle license plates.
C. The donation required by this Section shall be in addition to the regular motor vehicle registration license fee.
D.(1) No such plate shall be issued unless the application is accompanied by a donation of twenty-five dollars to be distributed as provided in this Subsection and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of the administrative costs. The department shall collect the donation for each license plate which shall be annually appropriated by the legislature to the office of cultural development, Department of Culture, Recreation and Tourism.
(2) An amount of monies equal to the total amount of donations shall be equally divided and disbursed annually by the office of cultural development to the American-Italian Renaissance Foundation in New Orleans. The monies shall be used solely for the expenses incurred in providing the educational, charitable, scientific, and maintenance services and programs provided in accordance with Article III of the Articles of Incorporation of the American-Italian Renaissance Foundation.
(3) The services of the American-Italian Renaissance Foundation are hereby deemed a public purpose and shall qualify as cooperative endeavors under the provisions of Article VII, Section 14(C) of the Constitution of Louisiana.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation and the transfer and disposition of such license plates.
*Acts 1999, No. 1254, §1.*
##### **§ 47:463.80** Special prestige license plates; "Bellsouth Volunteers" {#sec-47-463.80 omnilex-key=us-la-statutes--rs-title-47--47:463.80}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, representing the Bellsouth Volunteers, and which shall have a minimum of one hundred applicants for such plate prior to its establishment. The license plate shall be of a color and design selected by the Bellsouth Telephone Volunteers-Pioneers of America organization and shall bear the legend "Bellsouth Volunteers", contain the Telephone Pioneers logo, and be in compliance with the requirements of R.S. 47:463(A)(3).
B. The prestige license plates shall be issued upon application to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The fee for the plate shall be the standard motor vehicle registration license fee and a handling fee of three dollars and fifty cents which shall be retained by the department to offset a portion of the administrative costs.
D.(1) A royalty fee of twenty-five dollars for the official Telephone Pioneer logo shall be collected by the department and shall be forwarded to the Bellsouth Volunteers-Telephone Pioneers of America organization for each plate issued as provided in this Section.
(2) The monies received from the royalty fee shall be used solely for Pioneer charitable activities.
E. The secretary shall adopt administrative rules to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the royalty fee, the transfer and disposition of such plates, the colors available, and the design criteria.
F. Upon the signing of a contract authorizing the use of the Telephone Pioneer logo, the secretary of the Department of Public Safety and Corrections shall establish prestige motor vehicle plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the Bellsouth Volunteers to use the royalty fees as provided in Paragraph D(2) of this Section.
*Acts 1999, No. 1254, §1.*
##### **§ 47:463.81** Special prestige license plates; Fraternal Order of Police {#sec-47-463.81 omnilex-key=us-la-statutes--rs-title-47--47:463.81}
A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for the Fraternal Order of Police when the department has received a minimum of one hundred applications for such plate. The license plate shall be issued to passenger cars, pickup trucks, vans, recreational vehicles, and motorcycles.
B. Each applicant for the special prestige license plate, along with his application and any renewal thereof, shall submit a certificate of good standing as a member of the Fraternal Order of Police.
C. The fee for the plate shall be twenty-five dollars which shall be assessed every two years in addition to the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The department shall collect the twenty-five-dollar application and renewal fee for each prestige license plate and forward it to the Louisiana Fraternal Order of Police Foundation. The monies shall be used solely for programs supported by the Louisiana Fraternal Order of Police Foundation.
E. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section, including but not limited to the design and color of the plate.
*Acts 2000, 1st Ex. Sess., No. 85, §1; Acts 2010, No. 43, §1.*
##### **§ 47:463.82** Special prestige license plates; Quota International {#sec-47-463.82 omnilex-key=us-la-statutes--rs-title-47--47:463.82}
A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for the Quota International organization when the department has received a minimum of one hundred applications for such plate. The license plate shall be issued to passenger cars, pickup trucks, vans, and recreational vehicles. This prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
B. The charge for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an additional annual royalty fee of twenty-five dollars and a handling fee of three dollars and fifty cents to be retained by the department to offset the administrative costs associated with such plate.
C.(1) The royalty fee of twenty-five dollars per year for the use of the official logo of the Quota International organization shall be collected by the department and shall be forwarded to the Louisiana Quota District 21 of the Quota International Organization for each prestige license plate issued as provided in this Section.
(2) Upon request of the Louisiana Quota District 21 of the Quota International Organization, the department shall calculate the number of Quota International prestige license plates sold and total monies collected from the sale of the plates in each Quota district within the state.
(3) The monies received from the royalty fees by Quota International shall be used solely to provide scholarships for students who major in the field of education to attend a Louisiana college or university.
D. The secretary shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to the design of the plate and the disbursement of monies received from the sale of such plate.
*Acts 2000, 1st Ex. Sess., No. 108, §1.*
##### **§ 47:463.83** Special prestige license plates; Charity School of Nursing {#sec-47-463.83 omnilex-key=us-la-statutes--rs-title-47--47:463.83}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Charity School of Nursing plate, provided there are a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Charity Hospital School of Nursing Alumni Association, hereafter in this Section referred to as the "association", shall bear the name of the nursing school, and may contain the institution's logo. The association shall be prohibited from requesting any change to the design or color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. A one-time royalty fee of twenty-five dollars for use of Charity School of Nursing's design shall be collected by the department and shall be forwarded to the association for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents.
D. The department shall collect the required royalty fee for each license plate and forward it to the association. The handling fee of three dollars and fifty cents shall be retained by the department to offset a portion of the administrative costs.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
F.(1) The monies received from the royalty fees by the association shall be used solely for academic or financial need-based scholarships for students attending the Charity School of Nursing at Delgado. The association shall be responsible for disbursing the funds and for establishing the scholarship program.
(2) The president of the Charity Hospital School of Nursing Alumni Association or his designee and the dean of Charity School of Nursing at Delgado or his designee shall be responsible for establishing the procedures and criteria for awarding scholarships under this program.
G. Upon the signing of a contract authorizing the use of the design for the Charity School of Nursing's special prestige license plate, the secretary of the Department of Public Safety and Corrections shall establish the prestige license plate in accordance with the provisions of this Section. This contract shall include an agreement on the part of the association to use the royalty fees as provided in Subsection F of this Section.
*Acts 2001, No. 660, §1.*
##### **§ 47:463.84** Special prestige license plates; Most Worshipful Prince Hall Grand Lodge F & AM organization {#sec-47-463.84 omnilex-key=us-la-statutes--rs-title-47--47:463.84}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Most Worshipful Prince Hall Grand Lodge F & AM organization, hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Grand Master of the organization or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3). The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The license plate shall be issued, upon application, to any member in good standing of the organization.
C. An annual royalty fee of twelve dollars and fifty cents for use of the organization's logo shall be collected from the applicant and forwarded to the organization for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463, and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The monies received from the royalty fees by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. Additionally, the monies may be used for the purchase of equipment and supplies for and the operation expenses of the youth camp known as Chicota Youth Camp. The organization shall be responsible for establishing and disbursing the funds for the scholarship program and for the disbursement of funds for Chicota Youth Camp.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 661, §1.*
##### **§ 47:463.85** Special prestige license plates; Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation {#sec-47-463.85 omnilex-key=us-la-statutes--rs-title-47--47:463.85}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Esther Grand Chapter Order of Eastern Star-Prince Hall Affiliation, hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Grand Worthy Matron of the organization or her designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3). The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The license plate shall be issued upon application to any member in good standing of the organization.
C. An annual royalty fee of twelve dollars and fifty cents for use of the organization's logo shall be collected from the applicant and forwarded to the organization for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The monies received from the royalty fees by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. Additionally, the monies may be used for the purchase of equipment and supplies for and the operation expenses of the youth camp known as Chicota Youth Camp. The organization shall be responsible for establishing and disbursing the funds for the scholarship program and for the disbursement of funds for Chicota Youth Camp.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when both of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 662, §1.*
##### **§ 47:463.86** Prestige license plates; white tail deer {#sec-47-463.86 omnilex-key=us-la-statutes--rs-title-47--47:463.86}
A. The secretary of the Department of Public Safety and Corrections shall, subject to the provisions of this Section, establish a prestige license plate that bears a logo with a picture of a white tail deer. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.
B. The charge for this special license plate shall be ten dollars, which shall be assessed every two years, in addition to the regular license fee provided for in R.S. 47:463. The department shall also collect a handling fee of three dollars and fifty cents for each license plate, which it shall retain to offset a portion of the administrative costs.
C. The revenues realized from the additional ten dollar fee imposed pursuant to Subsection B of this Section shall be remitted to the state as provided by law. The state treasurer shall place an amount equal to the revenues collected pursuant to Subsection B in the Conservation Fund, after complying with the requirements of R.S. 56:10(B), and shall credit that amount to the "white tail deer account" which is created within the Conservation Fund pursuant to R.S. 56:10(B)(11).
D. The secretary shall establish a white tail deer prestige license plate when he has received a minimum of one thousand applications for the license plate.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2001, No. 663, §1.*
##### **§ 47:463.87** Special prestige license plates; Kiwanis International {#sec-47-463.87 omnilex-key=us-la-statutes--rs-title-47--47:463.87}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Kiwanis International plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by Kiwanis International, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who is a member of Kiwanis International in the same manner as any other motor vehicle license plate. Each applicant who applies for the prestige plate under this Section shall present to the office of motor vehicles a letter from the applicant's district secretary certifying that the applicant is a member in good standing with Kiwanis International.
C. The department shall collect a one-time fee of twenty-five dollars for this prestige license plate. The department shall also collect the regular motor vehicle license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The department shall collect the one-time fee for each prestige license plate and forward it to Kiwanis International. The monies shall be used solely for programs supported by the Kiwanis District Foundation of Kiwanis International.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 664, §1.*
##### **§ 47:463.88** Special prestige license plates; Kappa Alpha Psi Fraternity, Inc. {#sec-47-463.88 omnilex-key=us-la-statutes--rs-title-47--47:463.88}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate, to be known as the Kappa Alpha Psi Fraternity, Incorporated
plate, provided there is a minimum of one thousand applicants for such plate. The license
plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The
license plate shall be of a color and design selected by the local alumni chapter of the Kappa
Alpha Psi Fraternity, Incorporated, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana who is a member of the fraternity. Each person who applies for the prestige
license plate shall present to the office of motor vehicles his membership identification card
indicating such membership.
C. The department shall collect an annual royalty fee of twenty-five dollars for this
prestige license plate. The department shall also collect the regular motor vehicle license
fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The
department shall retain the handling fee to offset a portion of administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the
Kappa Foundation of Kappa Alpha Psi Fraternity, Inc., to be earmarked for Kappa Kamp.
E. The secretary shall establish rules and regulations as are necessary to implement
the provisions of this Section, including but not limited to rules and regulations governing
the collection and disbursement of fees, the transfer and disposition of such license plates,
the colors available, and the design criteria.
F, G. Repealed by Acts 2012, No. 834, §13.
*Acts 2001, No. 665, §1; Acts 2012, No. 834, §§10, 13, eff. July 1, 2012; Acts 2019, No. 18, §1.*
##### **§ 47:463.89** Special prestige license plates; Crescent City {#sec-47-463.89 omnilex-key=us-la-statutes--rs-title-47--47:463.89}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Crescent City plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Board of Directors of Friends of the New Orleans Recreation Department and shall comply with R.S. 47:463(A)(3).
B. The license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. An annual fee of twelve dollars and fifty cents shall be collected by the department and shall be forwarded to the Friends of the New Orleans Recreation Department for each license plate issued in accordance with the provisions of this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463, and a handling fee of three dollars and fifty cents. The department shall retain the handling fee to offset a portion of the administrative costs.
D. The monies received by Friends of the New Orleans Recreation Department from collection of the annual fee as provided in Subsection C of this Section shall be used solely for the purchase of equipment and supplies for the New Orleans Recreation Department.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of fees, the transfer and disposition of such license plates, and the colors available and the design criteria.
*Acts 2001, No. 666, §1.*
##### **§ 47:463.90** Special prestige license plate for Beta Sigma Phi {#sec-47-463.90 omnilex-key=us-la-statutes--rs-title-47--47:463.90}
A. Notwithstanding the provisions of R.S. 47:463.72, the secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Beta Sigma Phi in accordance with the provisions of this Section. The license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design approved by the Beta Sigma Phi Disaster Relief Fund, provided that it is in compliance with R.S. 47:463(A)(3), and shall include the Beta Sigma Phi logo.
B. The prestige license plates shall be issued, upon application, to any member of Beta Sigma Phi in the same manner as any other motor vehicle license plate, provided that there is a minimum of one thousand applicants for such plate.
C. A fee of twenty-five dollars shall be paid for the issuance and renewal of each plate, which fee shall be in addition to the regular motor vehicle registration license fee, and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. A royalty fee of twenty-five dollars for the use of the official logo of Beta Sigma Phi shall be collected by the department upon the issuance and renewal of each plate and, beginning July 1, 2001, shall be forwarded to the Beta Sigma Phi Disaster Relief Fund.
E. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
F. The monies received from the royalty fees shall be used solely for the Beta Sigma Phi Disaster Relief Fund.
G. There shall be a contract authorizing the use of the Beta Sigma Phi logo and establishing the prestige motor vehicle license plates in accordance with the provisions of this Section. There shall also be an agreement on the part of the Beta Sigma Phi to use the royalty fees as provided in Subsection F of this Section.
*Acts 2001, No. 673, §1, eff. July 1, 2001.*
##### **§ 47:463.91** Special prestige license plate; Louisiana Nurses Foundation {#sec-47-463.91 omnilex-key=us-la-statutes--rs-title-47--47:463.91}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Louisiana Nurses Foundation when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Louisiana Nurses Foundation, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Nurses Foundation for use of the foundation's logo. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Louisiana Nurses Foundation.
E. Upon the signing of a contract authorizing the use of the logo of the Louisiana Nurses Foundation, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Louisiana Nurses Foundation to use the royalty fees as provided for in this Section.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2001, No. 677, §1.*
##### **§ 47:463.92** Special prestige license plates; Elks {#sec-47-463.92 omnilex-key=us-la-statutes--rs-title-47--47:463.92}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, which may be issued upon application of any citizen of Louisiana who is a member of the Benevolent Protective Order of Elks or the Improved Benevolent Protective Order of Elks of the World, provided that there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The license plate shall be of a color and design selected by the Benevolent Protective Order of Elks or the Improved Benevolent Protective Order of Elks of the World provided it is in compliance with R.S. 47:463(A)(3).
B. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset the administrative costs associated with such plate.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section in accordance with the Administrative Procedure Act, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient and governing the design of the plate.
*Acts 2001, No. 692, §1.*
##### **§ 47:463.93** Special prestige license plates; Upper Room Bible Church {#sec-47-463.93 omnilex-key=us-la-statutes--rs-title-47--47:463.93}
A. The secretary of the Department of Public Safety and Corrections shall establish special prestige license plates which may be issued, upon application, to any member of the Upper Room Bible Church. The license plates shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The license plate shall be of a color and design selected by the Upper Room Bible Church, provided that it is in compliance with R.S. 47:463(A)(3).
B. The charge for this special license plate shall be a one-time fee of three dollars for each plate, which shall be in addition to the regular motor vehicle registration license tax and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative cost.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section in accordance with the Administrative Procedure Act.
D. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the Upper Room Bible Church logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
*Acts 2001, No. 692, §1; Acts 2001, No. 1001, §1.*
##### **§ 47:463.94** Special prestige license plates; Camp Woodmen {#sec-47-463.94 omnilex-key=us-la-statutes--rs-title-47--47:463.94}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Camp Woodmen when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Camp Woodmen, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus a one-time royalty fee of twenty-five dollars for each plate for the use of the official logo of the Camp Woodmen or Woodmen of the World, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The department shall collect the required royalty fee for each license plate and, by electronic funds transfer, on the thirtieth day of each month forward the monies collected as follows:
(1) To South Louisiana Woodmen of the World Youth Camp, Inc., monies from license plates purchased by persons living in the parishes of Avoyelles, Allen, Evangeline, Beauregard (excluding cities and townships north of Merryville), Calcasieu, Cameron, Jefferson Davis, Acadia, Vermilion, St. Landry, Lafayette, St. Martin, Iberia, St. Mary, Pointe Coupee, West Feliciana, East Feliciana, St. Helena, Tangipahoa, Washington, St. Tammany, Livingston, East Baton Rouge, West Baton Rouge, Iberville, Ascension, Assumption, Lafourche, Terrebonne, St. James, St. John the Baptist, St. Charles, Jefferson, Orleans, Plaquemines, and St. Bernard.
(2) To North Louisiana Woodmen of the World Youth Camp, Inc., monies from license plates purchased by persons living in the parishes of Vernon, Rapides, Beauregard (excluding cities and townships south of DeRidder), Sabine, Natchitoches, Winn, Grant, LaSalle, Catahoula, Concordia, Tensas, Franklin, Caldwell, Jackson, Bienville, Red River, DeSoto, Caddo, Bossier, Webster, Claiborne, Union, Lincoln, Ouachita, Richland, Morehouse, West Carroll, East Carroll, and Madison.
E. The monies received from the royalty fee shall be used solely for camping programs and equipment utilized in implementing and continuing programs as well as the overall benefit of the property and operations of the South Louisiana Woodmen of the World Youth Camp, Inc. and North Louisiana Woodmen of the World Youth Camp, Inc.
F. Upon the signing of a contract authorizing the use of the logo of the Camp Woodmen or Woodmen of the World, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Camp Woodmen or Woodmen of the World to use the royalty fees as provided for in this Section.
G. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2001, No. 764, §1; Acts 2003, No. 227, §1.*
##### **§ 47:463.95** Special prestige license plates; "Unlocking Autism" {#sec-47-463.95 omnilex-key=us-la-statutes--rs-title-47--47:463.95}
A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for "Unlocking Autism" when the department has received a minimum of one thousand applications for such plate. The license plate shall be issued to passenger cars, pickup trucks, vans, and recreational vehicles. This prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
B. The charge for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an additional royalty fee of twenty dollars, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset the administrative costs associated with such plate.
C. The royalty fee of twenty dollars for the use of the official logo of "Unlocking Autism" shall be collected by the department and forwarded to "Unlocking Autism" for each prestige license plate issued as provided in this Section.
D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section, including but not limited to the design and color of the plate.
*Acts 2001, No. 777, §1.*
##### **§ 47:463.96** Special prestige license plates; Festival International de Louisiane {#sec-47-463.96 omnilex-key=us-la-statutes--rs-title-47--47:463.96}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the Festival International de Louisiane, provided there are a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be a color and design selected by the Board of Directors of Festival International de Louisiane, a nonprofit corporation qualified as tax exempt under Section 501(c)(3) of the Internal Revenue Code, provided it is in compliance with R.S. 47: 463(A)(3) and shall bear the words "Festival International de Louisiane".
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The annual fee for this special prestige license plate shall be twenty-five dollars, in addition to the regular motor vehicle license fee provided in R.S. 47:463, to be distributed in the manner set forth in Subsection D of this Section and a one-time handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The department shall collect the fee for each prestige license plate and shall forward such monies to Festival International de Louisiane, to be used solely for administrative purposes, including but not limited to the lease or purchase of supplies and equipment and for programming, production, and marketing needs of Festival International de Louisiane.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 958, §1.*
##### **§ 47:463.97** Special prestige license plate; retired employees of the Department of Transportation and Development {#sec-47-463.97 omnilex-key=us-la-statutes--rs-title-47--47:463.97}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the retired employees of the Department of Transportation and Development, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of such license plate shall be in compliance with the provisions of R.S. 47:463(A)(3) and shall contain the Department of Transportation and Development's logo and bear the words "Retired from DOTD".
B. Upon application from a retired employee of the Department of Transportation and Development, the secretary shall issue such license plate in the same manner as any other motor vehicle license plate.
C. The fee for the license plate shall be the standard registration license fee and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations for verification of the applicant's retirement from the Department of Transportation and Development, the collection of the administrative fee, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 961, §1.*
##### **§ 47:463.98** Special Prestige license plate; Louisiana Water and Waste Water Operators {#sec-47-463.98 omnilex-key=us-la-statutes--rs-title-47--47:463.98}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Louisiana Water and Waste Water Operators plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of such license plate shall be in compliance with the provisions of R.S. 47:463(A)(3).
B. The license plate shall be issued, upon application, to any water or waste water operator.
C. The fee for the license plate shall be the standard registration license fee and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations for verification that an applicant is a water or waste water operator, the collection of the administrative fee, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 961, §1.*
##### **§ 47:463.99** Special prestige license plates; Rotary International {#sec-47-463.99 omnilex-key=us-la-statutes--rs-title-47--47:463.99}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Rotary International plate, provided there are a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be a color and design selected by Rotary International, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who is a member of Rotary International in the same manner as any other motor vehicle license plate.
C. The one-time fee for this prestige license plate shall be twenty-five dollars, in addition to the regular motor vehicle license fee and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs. Each applicant who applies for the prestige plate under this Section shall present to the office of motor vehicles a letter from the applicant's district secretary certifying that the applicant is a member in good standing with Rotary International.
D. The department shall collect the fee for each prestige license plate and forward it to the Rotary Foundation of Rotary International. The monies shall be used solely for programs supported by the Rotary Foundation of Rotary International.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 962, §1.*
##### **§ 47:463.100** Special prestige license plates; U.S. Naval Academy {#sec-47-463.100 omnilex-key=us-la-statutes--rs-title-47--47:463.100}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the U.S. Naval Academy plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be a color and design selected by the president of the Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association, shall bear the name of the academy, and shall contain the academy's seal. The Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The license plate shall be issued upon application to any member or auxiliary member in good standing of the Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association.
C. A one-time royalty fee of twenty-five dollars for use of the U.S. Naval Academy's seal shall be collected from the applicant and forwarded to the Southeast Louisiana and Southwest Mississippi Gulf Coast Chapter of the U.S. Naval Academy Alumni Association for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The secretary shall establish a prestige license plate for the U.S. Naval Academy in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the seal have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member or auxiliary member of the association, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 966, §1.*
##### **§ 47:463.101** Special prestige license plates; American Legion {#sec-47-463.101 omnilex-key=us-la-statutes--rs-title-47--47:463.101}
A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, which may be issued upon application of any citizen of Louisiana who is a member of the American Legion, provided that there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The license plate shall be of a color and design selected by the American Legion of Louisiana provided it is in compliance with R.S. 47:463(A)(3).
B. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset the administrative costs associated with such plate.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section in accordance with the Administrative Procedure Act, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient and governing the design of the plate.
*Acts 2001, No. 966, §1.*
##### **§ 47:463.102** Special prestige license plates; Louisiana Rotary {#sec-47-463.102 omnilex-key=us-la-statutes--rs-title-47--47:463.102}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Louisiana Rotary plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Louisiana Rotary organization hereafter referred to as the "organization". The license plate shall contain the organization's logo, provided it is in compliance with R.S. 47:463(A)(3), and shall bear the words "SERVICE ABOVE SELF".
B. The license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate and as provided for in this Section.
C. A royalty fee of twenty-five dollars for use of the organization's logo shall be collected from the applicant and forwarded to the Rotary District 6200 Foundation, for each license plate issued and renewed as provided in this Section, and shall be accompanied by identification of the parish in which the applicant is domiciled. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the royalty fees by the foundation, shall be used solely for charitable purposes and shall be distributed to the Rotary district in the parish of the applicant's domicile, as reported to the foundation by the department. The foundation shall be responsible for establishing and disbursing the funds for charitable purposes.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 987, §1; Acts 2010, No. 985, §1.*
##### **§ 47:463.103** Special prestige license plates; Louisiana Delta Sigma Theta Sorority, Inc. {#sec-47-463.103 omnilex-key=us-la-statutes--rs-title-47--47:463.103}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Louisiana Delta Sigma Theta Sorority, Inc., plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the license plate proposal committee provided it is in compliance with R.S. 47:463(A)(3), and shall include the logo of the sorority. All lettering and numbering on such prestige plates shall be in the color red. The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The license plate shall be issued, upon initial application and renewal to any applicant who submits a letter from their local chapter signed by both the chapter president and the chapter's financial secretary, certifying that the applicant is a current member in good standing. This document must also contain a raised seal from the local chapter. In addition, the applicant must present her current membership card upon initial issuance and at renewal.
C. An annual royalty fee of twenty-five dollars for use of the sorority's logo shall be collected from the applicant and forwarded to the following organizations in the following manner: five dollars to the Delta Research and Educational Fund (DREF); ten dollars to the Louisiana Center for the Book; and ten dollars to the Louisiana Coalition Against Domestic Violence, for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the royalty fees for each initial issuance of a license plate and for each license plate renewal by the Louisiana Center for the Book and the Louisiana Coalition Against Domestic Violence shall be used to support statewide activities.
E. The donations from the royalties to the above-named funds may be revised or discontinued as warranted every five years after review by the Louisiana state coordinator of Delta Sigma Theta Sorority, Inc., with approval from the majority of the presidents of the state's alumnae and collegiate chapters.
F. The secretary shall establish a prestige license plate in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the Delta Sigma Theta Sorority's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
G. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the Delta Sigma Theta Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 1001, §1; Acts 2009, No. 140, §1.*
##### **§ 47:463.104** Special prestige license plates; Seniors-Our Heritage {#sec-47-463.104 omnilex-key=us-la-statutes--rs-title-47--47:463.104}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Seniors-Our Heritage plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the secretary provided it is in compliance with R.S. 47:463(A)(3).
B. The license plate shall be issued, upon application, to any resident of Louisiana.
C. An annual fee of fifty dollars shall be collected from the applicant and forwarded to the Medicaid Trust Fund for the Elderly, created by R.S. 46:2691, for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the fees by the Medicaid Trust Fund for the Elderly shall be used to support health care services for the elderly under the Medicaid program.
E. The secretary shall establish a prestige license plate for Seniors-Our Heritage in accordance with this Section when the secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of fees, verification that an applicant is a resident of Louisiana, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 1006, §1.*
##### **§ 47:463.105** Special prestige license plates; Laborers' International Union of North America (LIUNA) {#sec-47-463.105 omnilex-key=us-la-statutes--rs-title-47--47:463.105}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Laborers' International Union of North America (LIUNA) organization prestige license plate, hereafter referred to as the organization plate subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, recreational vehicles, and motorcycles. The color and design of the license plate shall be selected by the president of the organization, or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3). The organization shall be prohibited from requesting any change to the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The license plate shall be issued, upon application, to any member in good standing of the organization.
C. The department shall collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
E. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 1078, §1.*
##### **§ 47:463.106** Special prestige license plates; Omega Psi Phi fraternity {#sec-47-463.106 omnilex-key=us-la-statutes--rs-title-47--47:463.106}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Omega Psi Phi fraternity plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by Omega Psi Phi fraternity, hereafter referred to as the "organization". The license plate shall contain the organization's logo and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).
B. The license plate shall be issued, upon application, to any member in good standing of the organization.
C. An annual royalty fee of twenty-five dollars for use of the organization's logo shall be collected from the applicant and forwarded to the Lambda Kappa Kappa chapter of Omega Psi Phi fraternity for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the royalty fees by the Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall be disbursed in accordance with the following provisions:
(1) For each initial issuance of a license plate, Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall forward twelve dollars and fifty cents of the royalty fee to Unified Omegas of Louisiana.
(2) For each initial issuance of a license plate, Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall retain twelve dollars and fifty cents of the royalty fee. For each license plate renewal, Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall retain the entire royalty fee. The monies received from the royalty fees by Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall be used to support scholarship programs.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the Omega Psi Phi fraternity logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 1089, §1.*
##### **§ 47:463.107** Special prestige license plates; Alpha Kappa Alpha Sorority {#sec-47-463.107 omnilex-key=us-la-statutes--rs-title-47--47:463.107}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Alpha Kappa Alpha Sorority plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the executive committee of Nu Gamma Omega Educational and Charitable Foundation, Inc. provided it is in compliance with R.S. 47:463(A)(3), and shall include the logo of the sorority. All lettering and numbering on such prestige plate shall be in the color green. The organization shall be prohibited from requesting any change to the design and color of the license plates within a five- year period after the date of acceptance of a specific color and design.
B. The license plate shall be issued, upon application, to any member of the Alpha Kappa Alpha Sorority.
C. An annual royalty fee of twenty-five dollars for use of the sorority's logo shall be collected from the applicant and forwarded to Nu Gamma Omega Educational and Charitable Foundation, Inc. for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the royalty fees by Nu Gamma Omega Educational and Charitable Foundation, Inc. shall be disbursed in accordance with the following provisions:
(1) For each initial issuance of a license plate, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall forward seven dollars of the royalty fee to the Alpha Kappa Alpha Sorority corporate office.
(2) For each initial issuance of a license plate, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall forward three dollars of the royalty fee to the Alpha Kappa Alpha regional office.
(3) For each initial issuance of a license plate, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall retain fifteen dollars of the royalty fee. For each license plate renewal, Nu Gamma Omega Educational and Charitable Foundation, Inc. shall retain the entire royalty fee. The monies received from the royalty fees by Nu Gamma Omega Educational and Charitable Foundation, Inc. shall be used to support local chapter activities and scholarship programs.
E. The secretary shall establish a prestige license plate in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the Alpha Kappa Alpha Sorority's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the Alpha Kappa Alpha Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2001, No. 1168, §1.*
##### **§ 47:463.108** Special prestige license plate; breast cancer awareness {#sec-47-463.108 omnilex-key=us-la-statutes--rs-title-47--47:463.108}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for breast cancer awareness when the
department has received a minimum of one thousand applications for such plate. The license
plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The
license plate shall be of a color and design selected by Susan G. Komen Louisiana, provided
that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle
license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual
royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty
cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Breast and Cervical Health Program. The monies received from the royalty fees
shall be used solely for the support of programs established and administered by the
Louisiana Breast and Cervical Health Program.
E. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
F. Repealed by Acts 2022, No. 227, §2.
*Acts 2002, 1st Ex. Sess., No. 23, §1; Acts 2022, No. 227, §§1, 2.*
##### **§ 47:463.109** Special prestige license plates; In God We Trust {#sec-47-463.109 omnilex-key=us-la-statutes--rs-title-47--47:463.109}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate, to be known as the In God We Trust plate, provided there is
a minimum of one thousand applicants for such plate. The license plate shall be restricted
to passenger cars, pickup trucks, motorcycles, vans, and recreational vehicles. The secretary
shall design the plate, and it shall include the words "In God We Trust".
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect an annual fee of twenty-five dollars for this special
prestige license plate, which shall be disbursed in accordance with Subsection D of this
Section. This fee shall be in addition to the regular motor vehicle license fee provided in
R.S. 47:463, and a three dollar and fifty cent handling fee to be retained by the department
to offset a portion of administrative costs.
D. The monies received from the additional twenty-five dollar fee shall be annually
disbursed as follows:
(1) One-third shall be divided equally among and paid to each of the Boy Scouts of
America area councils in Louisiana.
(2) One-third shall be divided equally among and paid to each of the Girl Scouts of
the U.S.A. councils in Louisiana.
(3) One-third shall be divided equally among and paid to The Arc of Louisiana and
the Louisiana Alliance for Independent Providers.
E. The secretary shall establish rules and regulations as are necessary to implement
this Section.
*Acts 2002, 1st Ex. Sess., No. 53, §1; Acts 2006, No. 58, §1; Acts 2016, No. 26, §1.*
##### **§ 47:463.110** Special prestige license plate; 4-H {#sec-47-463.110 omnilex-key=us-la-statutes--rs-title-47--47:463.110}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the 4-H plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.
B. The background of the plate shall be white and there shall be a thin green border around the perimeter of the plate. The top of the plate shall bear the word "Louisiana" in red. The 4-H logo shall appear on the left side of the plate beneath the words "LSU AgCenter" written in green. The bottom of the plate shall bear the words "Support 4-H Youth Development" in green letters and the alpha numeric registration license code and numbers shall also be green.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be disbursed to the 4-H Foundation. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463, and a three dollar and fifty cent handling fee to be retained by the department to offset a portion of administrative costs.
E. The department shall promulgate such rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2002, 1st Ex. Sess., No. 53, §1.*
##### **§ 47:463.111** Special prestige license plates; commissioned police officer {#sec-47-463.111 omnilex-key=us-la-statutes--rs-title-47--47:463.111}
A. The secretary of the Department of Public Safety and Corrections shall design and
establish a special prestige license plate for active commissioned police officers, provided
there is a minimum of one thousand applicants for such plate. The license plate shall be
restricted to passenger cars, pickup trucks, vans, and recreational vehicles.
B. Each person who applies for the issuance or renewal of the prestige license plate
shall present the following to the secretary in order to qualify for the plate:
(1) A statement on letterhead from the chief official of the employing law
enforcement agency stating that the applicant has an active commission in that law
enforcement agency at the time of application and has held such commission for at least two
consecutive years.
(2) Proof of Police Officer Standards Training completion.
C. An annual fee of twenty-five dollars shall be collected for each plate and
forwarded to the board of directors of the Louisiana Law Enforcement Officers memorial.
The department shall also collect the regular motor vehicle registration license fee provided
in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the
department to offset a portion of administrative costs.
D. The department shall establish rules and regulations as are necessary to implement
this Section.
E. Upon resignation or termination of a commissioned police officer who has been
issued a special prestige license plate pursuant to this Section, the chief official of the
employing law enforcement agency from which the person resigned or was terminated by
shall provide the secretary a written statement on his letterhead notifying the secretary of
such termination or resignation.
*Acts 2003, No. 13, §1; Acts 2016, No. 24, §1.*
##### **§ 47:463.112** Special prestige license plates; foster and adoptive parenting {#sec-47-463.112 omnilex-key=us-la-statutes--rs-title-47--47:463.112}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate, to be known as the foster and adoptive parenting plate,
provided there is a minimum of one thousand applicants for such plate. The license plate
shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The
secretary shall design the plate.
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
NOTE: Subsection C eff. until Oct. 1, 2027. See Acts 2025, No. 477.
C. The department shall collect an annual fee of twenty-five dollars for this special
prestige license plate, which shall be dedicated to the Department of Children and Family
Services, office of children and family services, to be used solely for foster and adoptive
parent recruitment activities. This fee shall be in addition to the regular motor vehicle
license fee provided in R.S. 47:463, and a handling fee of three dollars and fifty cents to be
retained by the department to offset a portion of administrative costs.
NOTE: Subsection C as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
*C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be dedicated to the Department of Children and Family Services to be used solely for foster and adoptive parent recruitment activities. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463, and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.*
D. The department shall establish rules and regulations as are necessary to implement
this Section.
*Acts 2003, No. 21, §1, eff. May 23, 2003; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.*
##### **§ 47:463.113** Special prestige license plates; Louisiana organ donation {#sec-47-463.113 omnilex-key=us-la-statutes--rs-title-47--47:463.113}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Louisiana organ donation plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall work with the Louisiana Organ Procurement Agency on the design for the plate.
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect the following fees for this plate:
(1) An initial fee of twenty-five dollars, which shall be disbursed in accordance with Subsection D of this Section, in addition to the regular motor vehicle license fee provided in R.S. 47:463.
(2) A handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
(3) A renewal fee which shall be the same as the fee for renewing a regular motor vehicle license plate.
D. The monies received from the additional twenty-five-dollar fee shall be annually disbursed to the Louisiana Organ Procurement Agency and used solely for the purpose of promotion of organ and tissue donation in Louisiana.
E. The department shall establish rules and regulations as are necessary to implement this Section.
*Acts 2003, No. 94, §1.*
##### **§ 47:463.114** Special prestige license plates; Junior Golf {#sec-47-463.114 omnilex-key=us-la-statutes--rs-title-47--47:463.114}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Junior Golf when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Gulf States PGA Junior Foundation, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the Gulf States PGA Junior Foundation for use of the foundation's logo. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Gulf States PGA Junior Foundation.
E. Upon the signing of a contract authorizing the use of the logo of the Gulf States PGA Junior Foundation, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Gulf States PGA Junior Foundation to use the royalty fees as provided for in this Section.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2003, No. 192, §1.*
##### **§ 47:463.115** Special prestige license plates; Invest in Children {#sec-47-463.115 omnilex-key=us-la-statutes--rs-title-47--47:463.115}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Invest in Children when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Women's Leadership Initiative of the United Way for the Greater New Orleans Area, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the Women's Leadership Initiative of the United Way for the Greater New Orleans Area for use of the foundation's logo. The monies received from the royalty fees shall be used solely for the support of early childhood development programs, including but not limited to Success By 6, established and administered by the Women's Leadership Initiative of the United Way for the Greater New Orleans Area.
E. Upon the signing of a contract authorizing the use of the logo of the Women's Leadership Initiative of the United Way for the Greater New Orleans Area, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Women's Leadership Initiative of the United Way for the Greater New Orleans Area to use the royalty fees as provided for in this Section.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2003, No. 212, §1.*
##### **§ 47:463.116** Special prestige license plates; Louisiana Leadership Institute {#sec-47-463.116 omnilex-key=us-la-statutes--rs-title-47--47:463.116}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Louisiana Leadership Institute when the department has received a minimum of one thousand applications for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Louisiana Leadership Institute, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Leadership Institute for use of the institute's logo. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Louisiana Leadership Institute.
E. Upon the signing of a contract authorizing the use of the logo of the Louisiana Leadership Institute, the secretary shall establish the special prestige plate in accordance with this Section. The contract shall include an agreement on the part of the Louisiana Leadership Institute to use the royalty fees as provided for in this Section.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2003, No. 252, §1.*
##### **§ 47:463.117** Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ {#sec-47-463.117 omnilex-key=us-la-statutes--rs-title-47--47:463.117}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Greater New Orleans Jurisdiction of the Church of God in Christ plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Church of God in Christ, Greater New Orleans Jurisdiction".
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five-dollar fee shall be annually disbursed to Dear Community Development Corporation, Inc. to be used for tutorial and educational programs.
E. The department shall establish rules and regulations as are necessary to implement this Section.
*Acts 2003, No. 259, §1.*
##### **§ 47:463.118** Special prestige license plates; Progressive Baptist Church {#sec-47-463.118 omnilex-key=us-la-statutes--rs-title-47--47:463.118}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Progressive Baptist Church plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Progressive Baptist Church".
B. The prestige plate shall be issued, upon application, to any member of the Progressive Baptist Church.
C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five-dollar fee shall be annually disbursed to the Dr. Murphy W. McCaleb Educational Fund for youth, mentoring, training, volunteer, and after school tutorial programs.
E. The department shall establish rules and regulations as are necessary to implement this Section.
*Acts 2003, No. 259, §1.*
##### **§ 47:463.119** Special prestige license plates; Sigma Gamma Rho Sorority, Inc. {#sec-47-463.119 omnilex-key=us-la-statutes--rs-title-47--47:463.119}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Sigma Gamma Rho Sorority, Incorporated plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the executive committee of the Sigma Gamma Rho Sorority, provided it is in compliance with the provisions of R.S. 47:463(A)(3), and shall include the sorority's logo.
B. The license plate shall be issued, upon application, to any member of the Sigma Gamma Rho Sorority, Incorporated. Each person who applies for the prestige license plate shall present to the office of motor vehicles a membership identification card indicating such membership.
C. An annual royalty fee of twenty-five dollars for the use of the sorority's logo shall be collected from the applicant and forwarded to the National Educational Fund of Sigma Gamma Rho Sorority, Incorporated for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the royalty fees for issuance and renewal of the license plate by the National Educational Fund of Sigma Gamma Rho Sorority, Incorporated shall be retained in the fund and used to support the national organization's scholarship and commitment to education program.
E. The secretary shall establish a prestige license plate in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the Sigma Gamma Rho Sorority's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the Sigma Gamma Rho Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2003, No. 259, §1.*
##### **§ 47:463.120** Special prestige license plates; Zeta Phi Beta Sorority {#sec-47-463.120 omnilex-key=us-la-statutes--rs-title-47--47:463.120}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Zeta Phi Beta Sorority plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the executive committee of the Zeta Phi Beta Sorority, Inc., provided it is in compliance with R.S. 47:463(A)(3), and shall include the logo of the sorority.
B. The license plate shall be issued, upon application, to any member of the Zeta Phi Beta Sorority.
C. An annual royalty fee of twenty-five dollars for use of the sorority's logo shall be collected from the applicant and forwarded to the National Educational Foundation of Zeta Phi Beta Sorority, Inc. for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the royalty fees for each initial issuance of a license plate and for each license plate renewal by the National Educational Foundation of Zeta Phi Beta Sorority, Inc. shall be retained by the foundation. The monies shall be used to support the national foundation's scholarship program.
E. The secretary shall establish a prestige license plate in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the Zeta Phi Beta Sorority's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the Zeta Phi Beta Sorority, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2003, No. 259, §1.*
##### **§ 47:463.121** Special prestige license plates; Beacon Light Baptist Church {#sec-47-463.121 omnilex-key=us-la-statutes--rs-title-47--47:463.121}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Beacon Light Baptist Church plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Beacon Light Baptist Church".
B. The prestige license plate shall be issued, upon application, to any member of the Beacon Light Baptist Church.
C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the Beacon Light Baptist Church for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the annual fees by the Beacon Light Baptist Church shall be dedicated to the Light Foundation and be used solely for educational programs. The organization shall be responsible for establishing and disbursing the funds for educational programs.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of five hundred applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plate, the colors available, and the design criteria.
*Acts 2003, No. 385, §1; Acts 2008, No. 700, §1.*
##### **§ 47:463.122** Special prestige license plates; Greater St. Stephens Ministries {#sec-47-463.122 omnilex-key=us-la-statutes--rs-title-47--47:463.122}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Greater St. Stephens Ministries plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Greater St. Stephens Ministries".
B. The prestige license plate shall be issued, upon application, to any member of the Greater St. Stephens Ministries.
C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the Greater St. Stephens Ministries for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the annual fees by the Greater St. Stephens Ministries shall be dedicated to Women of Excellence for reading and tutorial programs. The organization shall be responsible for establishing and disbursing the funds for reading and tutorial programs.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of five hundred applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2003, No. 385, §1; Acts 2008, No. 700, §1.*
##### **§ 47:463.123** Special prestige license plates; New Home Ministries {#sec-47-463.123 omnilex-key=us-la-statutes--rs-title-47--47:463.123}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the New Home Ministries plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "New Home Ministries".
B. The prestige license plate shall be issued, upon application, to any member of the New Home Ministries.
C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the New Home Ministries for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the annual fees by the New Home Ministries shall be dedicated to New Home Community Development Center for tutorial programs and educational needs.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2003, No. 385, §1.*
##### **§ 47:463.124** Special prestige license plates; Camphor Memorial United Methodist Church {#sec-47-463.124 omnilex-key=us-la-statutes--rs-title-47--47:463.124}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Camphor Memorial United Methodist Church plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Camphor Memorial United Methodist Church".
B. The prestige license plate shall be issued, upon application, to any member of the Camphor Memorial United Methodist Church.
C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the Camphor Memorial United Methodist Church for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the annual fees by the Camphor Memorial United Methodist Church shall be dedicated to the Cultural Tutorial and Enrichment Program to support the scholarship program. The organization shall be responsible for establishing and disbursing the funds for educational programs.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plate, the colors available, and the design criteria.
*Acts 2003, No. 385, §1.*
##### **§ 47:463.125** Special prestige license plates; "America's WETLAND" {#sec-47-463.125 omnilex-key=us-la-statutes--rs-title-47--47:463.125}
A. The secretary of the Department of Public Safety and Corrections shall establish the "America's WETLAND" prestige license plate, if there is a minimum of one thousand applicants for such plate. The plate shall be restricted to passenger cars, pickup trucks, recreational vehicles, and vans. The purpose of the plate is to promote awareness of Louisiana's coastal wetlands and coastal wetlands restoration. The license plate shall be of a color and design selected by America's WETLAND: Campaign to Save Coastal Louisiana, provided it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This royalty fee shall be in addition to the regular motor vehicle fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five-dollar royalty fee shall be forwarded to America's WETLAND Foundation.
E. The secretary shall adopt rules and regulations as are necessary, in accordance with the Administrative Procedure Act, to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation, the transfer and disposition of such plates, the colors available, and the design criteria.
*Acts 2003, No. 1242, §1, eff. July 7, 2003.*
##### **§ 47:463.126** Special prestige license plates; Louisiana State University National Champions {#sec-47-463.126 omnilex-key=us-la-statutes--rs-title-47--47:463.126}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Louisiana State University National Champions plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by Louisiana State University. The institution shall be prohibited from requesting any change to the design or color of the license plate within a five-year period after the date of acceptance of a specific color and design.
B. The prestige license plate shall be issued, upon application, to any resident of Louisiana in the same manner as any other motor vehicle license plate.
C. A one-time royalty fee of twenty-five dollars for use of Louisiana State University National Champions design shall be collected by the department and shall be forwarded to the institution for each license issued as provided for in this Section. The department shall also collect the standard motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
E.(1) The monies received from the royalty fees by the institution shall be used solely for academic or financial need-based scholarships for Louisiana State University. The management board of the institution shall be responsible for disbursing the funds and for establishing the scholarship program.
(2) The chancellor of Louisiana State University or his designee shall be responsible for establishing the procedures and criteria for awarding scholarships under this program.
F. Upon the signing of a contract authorizing the use of the design for the Louisiana State University National Champions special prestige license plate, the secretary of the Department of Public Safety and Corrections shall establish the prestige license plate in accordance with the provisions of this Section. This contract shall include an agreement on the part of the institution to use the royalty fees as provided in Subsection E of this Section.
*Acts 2004, No. 245, §1.*
##### **§ 47:463.127** Special prestige license plates; Southern University Black College National Champions {#sec-47-463.127 omnilex-key=us-la-statutes--rs-title-47--47:463.127}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Southern University Black College National Champions plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by Southern University. The institution shall be prohibited from requesting any change to the design or color of the license plate within a five-year period after the date of acceptance of a specific color and design.
B. The prestige license plate shall be issued, upon application, to any resident of Louisiana in the same manner as any other motor vehicle license plate.
C. A one-time royalty fee of twenty-five dollars for use of Southern University Black College National Champions design shall be collected by the department and shall be forwarded to the institution for each license issued as provided for in this Section. The department shall also collect the standard motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of the administrative costs.
D. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, the transfer and disposition of such license plates, the colors available, and the design criteria.
E.(1) The monies received from the royalty fees by the institution shall be used solely for academic or financial need-based scholarships. The management board of the institution shall be responsible for disbursing the funds and for establishing the scholarship program.
(2) The chancellor of Southern University or his designee shall be responsible for establishing the procedures and criteria for awarding scholarships under this program.
F. Upon the signing of a contract authorizing the use of the design for the Southern University Black College National Champions special prestige license plate, the secretary of the Department of Public Safety and Corrections shall establish the prestige license plate in accordance with the provisions of this Section. This contract shall include an agreement on the part of the university to use the royalty fees as provided in Subsection E of this Section.
*Acts 2004, No. 245, §1.*
##### **§ 47:463.128** Special prestige license plates; NASCAR {#sec-47-463.128 omnilex-key=us-la-statutes--rs-title-47--47:463.128}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for the National Association for Stock Car Auto Racing, or "NASCAR", provided there is a minimum of one thousand applicants for such plate. The design and color of such plates shall be determined by the commissioner of motor vehicles provided they are in compliance with the provisions of R.S. 47:463(A)(3). The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.
B. The department shall collect the regular motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs. Additionally, the department may charge a one-time fee not to exceed twenty-five dollars to cover the cost of the plate.
C. The department shall establish rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to collection and disbursement of the fee, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2004, No. 849, §1.*
##### **§ 47:463.129** Special prestige license plates; Ladies Auxiliary, V. F. W. {#sec-47-463.129 omnilex-key=us-la-statutes--rs-title-47--47:463.129}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Ladies Auxiliary, V. F. W. plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Ladies Auxiliary, V. F. W.".
B. The prestige license plate shall be issued, upon application, to any member in good standing of the organization. Each person who applies for the prestige license plate shall present to the office of motor vehicles a valid membership identification card indicating such membership.
C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five dollar fee shall be annually disbursed to the Ladies Auxiliary, V. F. W.
E. The department shall establish rules and regulations as are necessary to implement this Section.
*Acts 2005, No. 484, §1.*
##### **§ 47:463.130** Special prestige license plate; Children's Bureau {#sec-47-463.130 omnilex-key=us-la-statutes--rs-title-47--47:463.130}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the Children's Bureau plate when the department has received a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Children's Bureau, provided that it is in compliance with R.S. 47:463(A)(3) and shall bear the Children's Bureau logo and words, "Helps Heal The Hurt".
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect an annual fee of twenty-five dollars for each plate, which shall be disbursed in accordance with Subsection D of this Section. The fee shall be in addition to the regular motor vehicle registration license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The monies received from the additional twenty-five dollar fee shall be annually disbursed to the Children's Bureau.
E. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2005, No. 484, §1.*
##### **§ 47:463.131** Special prestige license plates; Support Our Troops {#sec-47-463.131 omnilex-key=us-la-statutes--rs-title-47--47:463.131}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige license plate to be known as the Support Our Troops plate. He shall not
require any minimum number of applicants prior to establishing or issuing this plate. The
license plate shall be restricted for passenger cars, pickup trucks, vans, and recreational
vehicles. The secretary shall design the plate, and it shall bear the words "Support Our
Troops".
B.(1) The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
(2) Application for the Support Our Troops prestige license plate on or after January
1, 2018, constitutes prior written consent and instruction by the applicant to the department
to provide his name, address, and birth date to the Louisiana Military Family Assistance
Board. The secretary shall ensure that the application for the plate includes a statement
granting such consent.
C. The department shall collect an annual fee of twenty-five dollars for this special
prestige license plate, which shall be disbursed in accordance with Subsection D of this
Section. This fee shall be in addition to the regular motor vehicle license fee provided in
R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the
department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five dollar fee shall be disbursed
to the Louisiana Military Family Assistance Fund.
E. The department shall establish rules and regulations as are necessary to implement
this Section.
*Acts 2006, No. 303, §1; Acts 2017, No. 3, §2, eff. Jan. 1, 2018.*
##### **§ 47:463.132** Motorcycle Awareness Campaign; special prestige license plates for motor vehicles and motorcycles {#sec-47-463.132 omnilex-key=us-la-statutes--rs-title-47--47:463.132}
A. The secretary of the Department of Public Safety and Corrections shall, in accordance with the provisions of this Section, establish and issue special prestige license plates, to be known as the Motorcycle Awareness Campaign plates, for both motorcycles and other motor vehicles. The plate for motorcycles shall be designed for use only on motorcycles and shall be established and issued if there is a minimum of one thousand applicants for the plate. The plate for other motor vehicles shall be restricted for use on passenger cars, pickup trucks, vans, and recreational vehicles and shall be issued if there is a minimum of one thousand applicants for the plate. The secretary shall design the plates, and the plates shall bear the logo of a motorcycle and the letters "MAC" and the words "Motorcycle Awareness Campaign".
B. The prestige license plates for motor vehicles and motorcycles shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect an annual fee of twenty-five dollars for each prestige license plate which shall be disbursed in accordance with Subsection D of this Section. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463 and for each prestige license plate a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five dollar fee for each prestige license plate shall be disbursed to the Motorcycle Awareness Campaign and be used to promote public awareness and safe operation of motorcycles on highways by means of billboards and television and radio campaigns.
E. The secretary shall establish such rules and regulations for each plate as are necessary to implement the provisions of this Section.
*Acts 2006, No. 303, §1.*
##### **§ 47:463.133** Special prestige license plates; Louisiana largemouth bass {#sec-47-463.133 omnilex-key=us-la-statutes--rs-title-47--47:463.133}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Louisiana largemouth bass plate provided there is a minimum of one thousand applicants for the plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, boat trailers, and recreational vehicles. The plate shall be of a color and design selected by the Department of Wildlife and Fisheries, provided that it is in compliance with R.S. 47:463(A)(3) and shall bear a logo with a picture of a largemouth bass.
B. The charge for this special license plate shall be twenty-six dollars, which shall be assessed every two years, and shall be in addition to the regular fee charged under the provisions of R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
C. The monies received from the additional twenty-six-dollar fee shall be annually disbursed to the Louisiana Wildlife and Fisheries Foundation and used solely for the production and stocking of Florida bass.
D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2006, No. 405, §1.*
##### **§ 47:463.134** Special prestige license plate; Louisiana Thanks You! {#sec-47-463.134 omnilex-key=us-la-statutes--rs-title-47--47:463.134}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Louisiana Thanks You! when the department has received a minimum of one thousand applications for such plate and upon the signing of a contract authorizing the use of the logo of the Louisiana Thanks You! Campaign. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Louisiana Thanks You! Campaign directors, provided that it is in compliance with R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2006, No. 564, §1.*
##### **§ 47:463.135** Special prestige license plates; "Chez nous autres" {#sec-47-463.135 omnilex-key=us-la-statutes--rs-title-47--47:463.135}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Chez nous autres" plate, provided there is a minimum of one thousand applicants for such plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The plate shall be of a color and design selected by the Council for the Development of French in Louisiana. The design shall include the phrases "Chez nous autres" and "la glaie bleue" and shall also include a prominent image of a blue iris on the right of the plate.
C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This fee shall be in addition to the regular motor vehicle license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
D. The monies received from the additional twenty-five dollar fee shall be disbursed to the Council for the Development of French in Louisiana.
E. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2007, No. 434, §1.*
##### **§ 47:463.136** Special prestige license plates; New Home Full Gospel Ministries {#sec-47-463.136 omnilex-key=us-la-statutes--rs-title-47--47:463.136}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the New Home Full Gospel Ministries plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "New Home Full Gospel Ministries".
B. The prestige license plate shall be issued, upon application, to any member of the New Home Full Gospel Ministries.
C. An annual fee of twenty-five dollars shall be collected from the applicant and forwarded to the New Home Full Gospel Ministries for each license plate issued as provided in this Section. The department shall also collect the standard registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.
D. The monies received from the annual fees by the New Home Full Gospel Ministries shall be dedicated to educational programs.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the corporation's logo have been executed.
(2) The secretary has received a minimum of five hundred applications for the license plate.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.
*Acts 2008, No. 700, §1.*
##### **§ 47:463.137** Special prestige license plates; Gold Star {#sec-47-463.137 omnilex-key=us-la-statutes--rs-title-47--47:463.137}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the Gold Star plate. The secretary shall not require any minimum number of applicants prior to establishing or issuing this plate. The license plate shall be restricted to the vehicles provided for in Subsection E of this Section. The secretary shall design the plate, and it shall include the words "Gold Star Family".
B. The secretary of the Department of Public Safety and Corrections shall issue the prestige license plates, as prescribed herein, on receipt of an application and written evidence that the applicant is the owner of a motor vehicle and is a member of the immediate family of a member of the armed forces of the United States who lost his life under any of the following conditions:
(1) During World War I, World War II, or any subsequent period of armed hostilities in which the United States was engaged before July 1, 1958.
(2) Anytime after June 30, 1958, under any of the following conditions:
(a) While engaged in an action against an enemy of the United States.
(b) While engaged in military operations involving conflict with an opposing foreign force.
(c) While serving with friendly forces engaged in an armed conflict in which the United States is not a belligerent party against an opposing armed force.
(3) Anytime after March 28, 1973, as a result of any of the following:
(a) An international terrorist attack against the United States or foreign nation friendly to the United States, recognized as such an attack by the secretary of defense for the United States.
(b) Military operations while serving outside the United States, including commonwealths, territories, and possessions of the United States, as part of a peacekeeping force.
C. For the purposes of this Section, a member of the immediate family shall include: a widow or widower, remarried or not; a mother, father, stepmother, stepfather, mother through adoption, father through adoption, and foster parents who stood in loco parentis; grandparents; each child, stepchild, and adopted child; and each brother, half-brother, sister, and half-sister.
D. The Gold Star motor vehicle prestige license plates shall be issued in the same manner as other motor vehicle license plates. Qualified immediate family members applying for the plates shall present to the department a copy of the death certificate of the armed forces member who lost his life. The charge for this license plate shall be the same as for regular license plates and shall include a handling fee of three dollars and fifty cents, both to be retained by the department for administrative costs.
E. The Gold Star motor vehicle prestige license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, vans, motorcycles, and recreational vehicles registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued.
F. The department shall establish rules and regulations as are necessary to implement this Section.
*Acts 2008, No. 516, §1, eff. June 1, 2009; Acts 2009, No. 224, §2, eff. June 1, 2009.*
##### **§ 47:463.138** Special prestige license plate; St. Jude Children's Research Hospital {#sec-47-463.138 omnilex-key=us-la-statutes--rs-title-47--47:463.138}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for St. Jude Children's Research Hospital when the department has received a minimum of one thousand applications for such plate and upon signing of a contract authorizing the use of the logo of the St. Jude Children's Research Hospital. The license plate shall be restricted for passenger cars, pickup trucks, vans, and recreational vehicles.
B. The prestige license plate shall be issued upon application to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the St. Jude Children's Research Hospital for use of the group's logo. The monies received from the royalty fees shall be used solely for the support of programs established and administered for children's health care by the St. Jude Children's Research Hospital.
E. The purpose of such plate is to recognize and support the many contributions to children's health care made by the St. Jude Children's Research Hospital.
F. The special prestige license plates provided for in this Section shall bear an appropriate design or logo that represents the commitment to children's health care exhibited by the St. Jude Children's Research Hospital. The new specialty license plate provided for in this Section shall be designed in consultation with St. Jude Children's Research Hospital Board of Directors.
G. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2008, No. 593, §1, eff. Jan. 1, 2009.*
##### **§ 47:463.139** Special prestige license plate; Protect Wild Dolphins {#sec-47-463.139 omnilex-key=us-la-statutes--rs-title-47--47:463.139}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Protect Wild Dolphins"
plate, provided there is a minimum of one thousand applicants for such plates. These license
plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and
vans.
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana, in the same manner as any other motor vehicle license plate.
C. The secretary shall design the plates, which shall bear the dolphin logo and slogan
"Protect Wild Dolphins". The license plate shall be designed in consultation with Protect
Wild Dolphins Alliance, Inc.
D. The charge for this special license plate shall be the standard motor vehicle
license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual
royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty
cents to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to
Protect Wild Dolphins Alliance, Inc. The monies received from the royalty fees shall be used
solely for the support of scientific research, conservation, and educational programs that
serve to restore and protect the ocean environment and freshwater systems and to protect
wild dolphins. Twenty-five percent of the funds may be utilized for continuing promotion
and marketing of the license plate and cause.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
G. Repealed by Acts 2021, No. 244, §2, eff. June 14, 2021.
*Acts 2009, No. 293, §1; Acts 2021, No. 244, §§1, 2, eff. June 14, 2021.*
##### **§ 47:463.140** Special prestige license plate; Grand Lodge of the state of Louisiana, F & AM {#sec-47-463.140 omnilex-key=us-la-statutes--rs-title-47--47:463.140}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate, to be known as the Grand Lodge of the state of Louisiana, F&AM, hereinafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Grand Master of the organization or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued upon application, to any member in good standing of the organization.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the organization. The monies received from the royalty fees shall be used solely for the contribution to charities.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2009, No. 293, §1.*
##### **§ 47:463.141** Special prestige license plate; Relay For Life {#sec-47-463.141 omnilex-key=us-la-statutes--rs-title-47--47:463.141}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Relay For Life" plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana, in the same manner as any other motor vehicle license plate.
C. The secretary shall design the plates, which shall bear the official emblem of the American Cancer Society, Mid-South Division's "Relay For Life". The license plate shall be designed in consultation with the American Cancer Society, Mid-South Division.
D. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative cost.
E. The annual fee shall be collected by the department and forwarded to the American Cancer Society, Mid-South Division. The money received from the annual fee shall be used solely by the American Cancer Society, Mid-South Division's mission delivery programs within the state of Louisiana.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 20, §1.*
##### **§ 47:463.142** Special prestige license plate; "State Employee Retired" {#sec-47-463.142 omnilex-key=us-la-statutes--rs-title-47--47:463.142}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "State Employee Retired" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The special prestige license plate shall be known as the "State Employee Retired" license plate and shall bear the likeness of the shape of the state of Louisiana centered on the left side of the license plate and shall display the state seal centered inside of the outline of the state shape. The words "State Employee Retired" shall be centered under the "Louisiana" name logo at the top of the plate. The center of the plate shall display a number, with the first issued plate displaying the number one and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Louisiana State Employees Retirement System".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who can provide proof that the applicant is a member of the Louisiana State Employees Retirement System and who is receiving retirement benefits payments.
D. The department shall collect the following fees for this license plate:
(1) An initial fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section.
(2) A handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
(3) A renewal fee, which shall be the same as the fee for renewing a regular motor vehicle license plate.
E. The monies received from the additional twenty-five dollar fee shall be annually disbursed to the Louisiana State Employees Retirement System and used solely for the purpose of paying down a portion of the state's unfunded liability obligation.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 89, §1.*
##### **§ 47:463.143** Special prestige license plate; Masonic Blue Lodge {#sec-47-463.143 omnilex-key=us-la-statutes--rs-title-47--47:463.143}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the "Masonic Blue Lodge", hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the Worshipful Grand Master of the organization or his designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued upon application to any member in good standing of the organization.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the organization. The money received from the royalty fee by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. The organization shall be responsible for establishing and disbursing the funds for the scholarship program.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when both of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 331, §1.*
##### **§ 47:463.144** Special prestige license plate; "WWOZ Guardians of the Groove" {#sec-47-463.144 omnilex-key=us-la-statutes--rs-title-47--47:463.144}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "WWOZ Guardians of the Groove" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall design the plates, which shall bear the likeness of the WWOZ logo. The license plate shall be designed in consultation with the executive director of the Friends of WWOZ, Inc., or his designee.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Friends of WWOZ, Inc. The monies received from the royalty fees shall be used solely for the purposes of funding nonprofit efforts.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 532, §1.*
##### **§ 47:463.145** Special prestige license plate; Zulu Social Aid and Pleasure Club {#sec-47-463.145 omnilex-key=us-la-statutes--rs-title-47--47:463.145}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the "Zulu Social Aid and Pleasure Club", hereafter referred to as the "organization", plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the organization's designee, shall contain the organization's logo, and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued upon application to any member in good standing of the organization.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the organization. The money received from the royalty fee by the organization shall be used solely for academic or financial need-based scholarships for students attending any public or private college or university in the state of Louisiana. The organization shall be responsible for establishing and disbursing the funds for the scholarship program.
E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when both of the following conditions are met:
(1) All necessary contracts regarding use of the organization's logo have been executed.
(2) The secretary has received a minimum of one thousand applications for the license plate.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 657, §1.*
##### **§ 47:463.146** Special prestige license plate; Warren Easton Senior High School {#sec-47-463.146 omnilex-key=us-la-statutes--rs-title-47--47:463.146}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the "Warren Easton Senior High School", provided there is a minimum of one thousand applicants for such plates. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the principal of Warren Easton High School and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the Warren Easton Senior High School. The money received from the royalty fee by the Warren Easton Senior High School shall be deposited into the scholarship fund to be used solely for academic or financial need-based scholarships for students attending Warren Easton Senior High School. Warren Easton Senior High School shall be responsible for establishing and disbursing the funds for the scholarship program.
E. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 657, §1.*
##### **§ 47:463.147** Special prestige license plate; LSU School of Dentistry {#sec-47-463.147 omnilex-key=us-la-statutes--rs-title-47--47:463.147}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate to be known as the "LSU School of Dentistry", provided there is a minimum of one thousand applicants for such plates. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by the dean of the LSU School of Dentistry and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana.
C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the LSU School of Dentistry. The money received from the royalty fee by the LSU School of Dentistry, shall be used solely for academic or financial need-based scholarships for students attending the LSU School of Dentistry. The LSU School of Dentistry shall be responsible for establishing and disbursing the funds for the scholarship program.
E. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 657, §1.*
##### **§ 47:463.148** Special prestige license plate; "Share the Road" {#sec-47-463.148 omnilex-key=us-la-statutes--rs-title-47--47:463.148}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Share the Road" plate,
provided there is a minimum of one thousand applicants for such plates. These license plates
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The special prestige license plate shall be known as the "Share the Road" license
plate and shall bear the likeness of a person on a bicycle riding on the road and a pedestrian
walking centered on the left side of the license plate. The "Louisiana" name logo shall be
at the top of the plate. The center of the plate shall display a number, with the first issued
plate displaying the number one and shall continue in consecutive numerical order for each
plate. Centered at the bottom of the plate below the number shall be the words "Share the
Road".
C. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana.
D. The department shall collect the following fees for this license plate:
(1) A royalty fee of twenty-five dollars, which shall be disbursed in accordance with
Subsection E of this Section.
(2) A handling fee of three dollars and fifty cents to be retained by the department
to offset a portion of administrative costs.
(3) The standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana.
E. The monies received from the additional twenty-five-dollar fee shall be deposited
into the Louisiana Bicycle and Pedestrian Safety Account, R.S. 32:202, for use by the
Department of Transportation and Development for the sole purpose of promoting bicycle
and pedestrian safety.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2010, No. 840, §2; Acts 2011, No. 244, §2; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.*
##### **§ 47:463.149** Special prestige license plate; "World Champion New Orleans Saints"; distribution of royalty fees {#sec-47-463.149 omnilex-key=us-la-statutes--rs-title-47--47:463.149}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to commemorate the New Orleans Saints World
Football Champions for the 2009 season, provided that there is a minimum of one thousand
applicants for such plates. The license plate shall be restricted to use on passenger cars,
pickup trucks, recreational vehicles, and vans.
B. The prestige license plate shall be issued, upon application, to any person, in the
same manner as any other motor vehicle license plate.
C. The license plate shall be designed by the New Orleans Saints in consultation with
the state of Louisiana, through the office of motor vehicles.
D. The charge for the special prestige license plate shall be the standard motor
vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus
an annual royalty fee of twenty-five dollars for each plate, to be collected by the department
every two years upon renewal of the plate. A handling fee of three dollars and fifty cents
shall also be charged and retained by the department to offset a portion of administrative
cost.
E. The first three hundred plates shall be reserved for purchase at the direction of the
New Orleans Saints.
F. The annual royalty fee shall be collected by the department and deposited into the
Louisiana Stadium and Exposition District License Plate Dedicated Fund Account. The
money received from the royalty fees shall be used solely to pay debt service on state debt
issued to fund improvements to the Louisiana Superdome.
G. There is hereby created, as a special statutorily dedicated fund account within the
state treasury, the Louisiana Stadium and Exposition District License Plate Dedicated Fund
Account, hereafter referred to in this Subsection as the "account". Notwithstanding any other
provision of law, after compliance with the requirements of Article VII, Section 9(B) of the
Constitution of Louisiana relative to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated to pay all of the obligations secured by the full faith and credit
of the state which become due and payable within any fiscal year, the treasurer shall pay an
amount equal to the annual royalty fee collected by the department into the account. All of
the monies in the account shall be appropriated each year by the legislature to the Louisiana
Stadium and Exposition District for application first to pay principal and interest on any debt
issued by the Louisiana Stadium and Exposition District and second to pay any operating
expenses of the Louisiana Stadium and Exposition District. Monies deposited into the
account shall be categorized as fees and self-generated revenue for the sole purpose of
reporting related to the executive budget, supporting documents, and general appropriation
bills and shall be available for annual appropriation by the legislature.
H. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2010, No. 841, §1, eff. July 1, 2010; Acts 2021, No. 114, §13, eff. July 1, 2022.*
##### **§ 47:463.150** Special prestige license plate; "Rare and Endangered Species" {#sec-47-463.150 omnilex-key=us-la-statutes--rs-title-47--47:463.150}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Rare and Endangered Species" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The special prestige license plate shall be known as the "Rare and Endangered Species" license plate and shall bear the likeness of a rare avian species native to Louisiana on the left side of the license plate. The "Louisiana" name logo shall be at the top of the license plate. The center of the plate shall display a number, with the first issued plate displaying the number one, and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Rare and Endangered Species" or similar. The bottom of the plate will display a wetland scene with shades of blue coloring on the remainder of the plate background.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana.
D. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-six dollars for each plate, and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative cost.
E. The monies received from the additional twenty-six dollar fee shall be deposited into the "Rare and Endangered Species Account" which is created within the Conservation Fund through the provisions of R.S. 56:10(B)(14). The funds collected from the sale of the license plates shall be used by the Department of Wildlife and Fisheries for the purpose of conserving, restoring, and enhancing rare, threatened, and endangered species and their habitats through the office of wildlife.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 991, §1.*
##### **§ 47:463.151** Special prestige license plate; "Equine Promotion" {#sec-47-463.151 omnilex-key=us-la-statutes--rs-title-47--47:463.151}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Equine Promotion" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The special prestige license plate shall be known as the "Equine Promotion" license plate and shall bear the likeness of the head and upper body of a riding horse on the left side of the license plate. The "Louisiana" name logo shall be at the top of the license plate. The center of the plate shall display a number, with the first issued plate displaying the number one, and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Horse Enthusiast" or similar. The remainder of the plate shall be designed in consultation with the Performance Horse Association.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana.
D. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-six dollars for each plate, and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative cost.
E. The annual royalty fee of twenty-six dollars shall be collected by the department and forwarded to the Louisiana Performance Horse Association, who shall use the money received from the sale of the license plate solely for the purposes of funding scholarships in Louisiana for individuals attending post-secondary institutions of higher learning who excel in breeding, showing, and competition of horses, for equine rescue, breeding incentives, competition purse money, provided that costs of administration, marketing, advertising, and other promotional activities shall not exceed ten percent of funds received.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2010, No. 991, §1.*
##### **§ 47:463.152** Special prestige license plate; "Louisiana Seafood" {#sec-47-463.152 omnilex-key=us-la-statutes--rs-title-47--47:463.152}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Seafood" plate, in support of the Louisiana seafood industry, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The color and design of the license plate shall be selected by the Louisiana Seafood Promotion and Marketing Board, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The charge for the prestige license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each license plate to be collected by the department every two years upon renewal of the plate, which shall be disbursed in accordance with Subsection E of this Section. A handling fee of three dollars and fifty cents for each plate shall be charged and retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and deposited into the Louisiana Seafood Promotion and Marketing Fund. The monies received from the royalty fees shall be used by the Louisiana Seafood Promotion and Marketing Board to implement the duties and functions of that board, relating to the promotion and marketing of seafood as provided for in R.S. 56:578.3.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2011, No. 97, §1.*
##### **§ 47:463.153** Special prestige license plate; "Hospice" {#sec-47-463.153 omnilex-key=us-la-statutes--rs-title-47--47:463.153}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Hospice" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The color and design of the license plate shall be selected by the Louisiana Hospice Organization, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The charge for the prestige license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each license plate to be collected by the department every two years upon renewal of the plate, which shall be disbursed in accordance with Subsection E of this Section. A handling fee of three dollars and fifty cents for each plate shall be charged and retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Hospice Organization. The monies received from the royalty fees shall be used solely by the Louisiana Hospice Organization for the purpose of furthering its mission to improve hospice and end-of-life care through research, professional and public education, and public awareness.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2011, No. 97, §1.*
##### **§ 47:463.154** Special prestige license plate; "Feeding Hope" {#sec-47-463.154 omnilex-key=us-la-statutes--rs-title-47--47:463.154}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Feeding Hope" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall design the plates, which shall be of a color and design selected by the Louisiana Food Bank Association, Incorporated, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Food Bank Association, Incorporated, or its successor organization. The monies received from the royalty fees shall be used solely for the purposes of funding nonprofit efforts.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2011, No. 239, §1.*
##### **§ 47:463.155** Special prestige license plate; "Protect Our Forests" {#sec-47-463.155 omnilex-key=us-la-statutes--rs-title-47--47:463.155}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Protect Our Forests" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall design the plates, which shall be of a color and design selected jointly by the Louisiana Forestry Association and the office of forestry, Department of Agriculture and Forestry, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The revenue realized from the additional twenty-five dollar fee imposed by Subsection D of this Section shall be remitted to the state treasurer as provided by law. The state treasurer shall forward an amount equal to those revenues to the Department of Agriculture and Forestry. The Department of Agriculture and Forestry shall dedicate one hundred percent of such funds to the office of forestry for the sole purpose of protecting forests against wildfires.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2012, No. 22, §1.*
##### **§ 47:463.156** Special prestige license plate; "Town of Ball 40th Anniversary" {#sec-47-463.156 omnilex-key=us-la-statutes--rs-title-47--47:463.156}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Town of Ball 40^th^ Anniversary" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall design the plates, which shall be of a color and design selected jointly by the mayor and aldermen of the town of Ball, Louisiana, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the town of Ball, Louisiana. The monies received from the royalty fees shall be used solely for public purposes.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2012, No. 105, §1.*
##### **§ 47:463.157** Special prestige license plate; "Save the Honeybee" {#sec-47-463.157 omnilex-key=us-la-statutes--rs-title-47--47:463.157}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Save the Honeybee" plate,
provided there is a minimum of one thousand applicants for such plates. These license plates
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall design the plates, which shall be of a color and design selected
jointly by the North Live Oak Elementary School of Watson, Louisiana, and the Louisiana
Beekeepers Association, Incorporated, provided that it is in compliance with R.S.
47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which
shall be disbursed in accordance with Subsection E of this Section. This fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Beekeepers Association, Incorporated, or its successor organization. The money
received shall be used solely for financial aid for graduate and postgraduate students enrolled
in a Louisiana postsecondary institution working on applied honey bee research projects at
the United States Department of Agriculture Agricultural Research Service Honey Bee
Breeding, Genetics and Physiology Research Laboratory in Baton Rouge, Louisiana. The
Louisiana Beekeepers Association, Incorporated, shall establish and disburse the funds for
the scholarship program.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2012, No. 246, §1; Acts 2022, No. 2, §1, eff. May 13, 2022.*
##### **§ 47:463.158** Special prestige license plate; Phi Beta Sigma Fraternity, Inc. {#sec-47-463.158 omnilex-key=us-la-statutes--rs-title-47--47:463.158}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for Phi Beta Sigma Fraternity, Inc., provided there is a minimum of one thousand applicants for such plates. These plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall design the plates, which shall be of a color and design selected by Phi Beta Sigma Fraternity, Inc., provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee will be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative cost.
E. The annual royalty fee shall be collected by the department and forwarded to Phi Beta Sigma Fraternity, Inc. The monies received from the royalty fees shall be used for scholarships to Louisiana residents.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2012, No. 314, §1.*
##### **§ 47:463.159** Special prestige license plate; "Public Schools" {#sec-47-463.159 omnilex-key=us-la-statutes--rs-title-47--47:463.159}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Public Schools" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall determine the color and design of the plates issued under the provision of this Section, provided such design shall bear the words "Public Schools".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the respective school board of the parish in which the plate was issued. In parishes where there are multiple school districts, the person requesting the plate shall indicate to which school board the royalty fee shall be forwarded. The monies received from the royalty fees shall be used solely for technological upgrades and advancements.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2012, No. 440, §1.*
##### **§ 47:463.160** Special prestige license plate; March of Dimes {#sec-47-463.160 omnilex-key=us-la-statutes--rs-title-47--47:463.160}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the March of Dimes, provided there is a minimum of one thousand applicants for such plate. These plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the March of Dimes Louisiana Chapter to select the color and design of the plates, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee will be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the March of Dimes Louisiana Chapter. The monies received from the royalty fees shall be used solely for the support of programs administered by the March of Dimes Louisiana Chapter.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2013, No. 76, §1.*
##### **§ 47:463.161** Special prestige license plate; Louisiana Cultural Economy Foundation {#sec-47-463.161 omnilex-key=us-la-statutes--rs-title-47--47:463.161}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Cultural Economy Foundation" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Board of Directors of the Louisiana Cultural Economy Foundation, a nonprofit corporation qualified as tax exempt pursuant to Section 501(c)(3) of the Internal Revenue Code, provided it is in compliance with R.S. 47:463(A)(3) and shall bear the words "Louisiana Cultural Economy Foundation".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Cultural Economy Foundation, to be used solely for administrative and operational purposes, including but not limited to the lease or purchase of supplies and equipment for programming, production, and the marketing needs of the foundation.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2013, No. 150, §1.*
##### **§ 47:463.162** Special prestige license plates; Free and Accepted Mason {#sec-47-463.162 omnilex-key=us-la-statutes--rs-title-47--47:463.162}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Free and Accepted Mason" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The color and design of the license plate shall be selected by the Free and Accepted Mason Ionic Lodge Number 26 of Lake Charles and shall include the organization's logo and the words "Free and Accepted Mason".
C. The prestige license plate shall be issued, upon application, to any member of a Free and Accepted Mason Ionic Lodge in this state in the same manner as any motor vehicle license plate in this state. Each applicant shall present to the office of motor vehicles a membership identification card indicating such Free and Accepted Mason Ionic Lodge membership.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The secretary shall establish rules and regulations as necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification of applicant membership, the transfer and disposition of such license plate, and required design criteria.
*Acts 2013, No. 192, §1.*
##### **§ 47:463.163** Special prestige license plates; "I'm Cajun" {#sec-47-463.163 omnilex-key=us-la-statutes--rs-title-47--47:463.163}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "I'm Cajun" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The plate shall be of a color and design selected by the Council for the Development of French in Louisiana, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the phrase "I'm Cajun...and proud" and shall also include a prominent image celebrating the Cajun culture.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of fifteen dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.
E. The monies received from the additional fifteen dollar fee shall be disbursed solely to fund scholarships to "La Fondation Louisiane for the Escadrille Louisiane" scholarship program of the Council for the Development of French in Louisiana.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2013, No. 276, §1.*
##### **§ 47:463.164** Special prestige license plates; "I'm Creole" {#sec-47-463.164 omnilex-key=us-la-statutes--rs-title-47--47:463.164}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "I'm Creole" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The plate shall be of a color and design selected by the Council for the Development of French in Louisiana, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the phrase "I'm Creole...and proud" and shall also include a prominent image celebrating the Creole culture.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of fifteen dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The monies received from the additional fifteen dollar fee shall be disbursed solely to fund scholarships to "La Fondation Louisiane for the Escadrille Louisiane" scholarship program of the Council for the Development of French in Louisiana.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2013, No. 276, §1.*
##### **§ 47:463.165** Special prestige license plates; "Louisiana Cattlemen's Association" {#sec-47-463.165 omnilex-key=us-la-statutes--rs-title-47--47:463.165}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Cattlemen's Association" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Louisiana Cattlemen's Association provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "LCA-Beef".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate. The first one hundred plates shall be reserved for purchase at the direction of the Louisiana Cattlemen's Association.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Cattlemen's Association, to be used solely to coordinate junior cattlemen education and activities and beef promotion and producer education.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 10, §1.*
##### **§ 47:463.166** Special prestige license plates; "Down Syndrome Awareness" {#sec-47-463.166 omnilex-key=us-la-statutes--rs-title-47--47:463.166}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Down Syndrome Awareness" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Down Syndrome Association of Acadiana provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Down Syndrome Awareness".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Down Syndrome Association of Acadiana, to be used solely to promote the interests of persons with Down syndrome and their families through advocacy and public awareness throughout the state of Louisiana.
F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 11, §1.*
##### **§ 47:463.167** Special prestige license plates; "Hunters for the Hungry Louisiana" {#sec-47-463.167 omnilex-key=us-la-statutes--rs-title-47--47:463.167}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Hunters for the Hungry
Louisiana" plate, provided there is a minimum of one thousand applicants for such plate.
These license plates shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, and vans.
B. The license plate color and design shall be selected by the board of directors of
the Hunters for the Hungry Louisiana, a nonprofit corporation qualified as tax exempt
pursuant to Section 501(c)(3) of the Internal Revenue Code, provided it is in compliance with
R.S. 47:463(A)(3), and shall bear the words "Hunters for the Hungry Louisiana".
C. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which
shall be disbursed in accordance with Subsection E of this Section. This fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to Hunters
for the Hungry Louisiana. The monies received from the royalty fees shall be used solely for
the support of programs administered by Hunters for the Hungry Louisiana.
F. The secretary shall establish rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2014, No. 29, §1; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 362, §§6, 7, eff. June 11, 2019; Acts 2019, No. 404, §1, eff. July 1, 2020; Acts 2020, 1st Ex. Sess., No. 10, §9, eff. July 9, 2020.*
##### **§ 47:463.168** Special prestige license plate; "Louisiana Golf Association" {#sec-47-463.168 omnilex-key=us-la-statutes--rs-title-47--47:463.168}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Golf Association" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Louisiana Golf Association, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Louisiana Golf Association".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Golf Association, or its successor organization. The monies received from the royalty fees shall be used for Growth of the Game initiatives, including but not limited to junior golf in Louisiana.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 46, §1.*
##### **§ 47:463.169** Special prestige license plate; Juvenile Diabetes Research Foundation {#sec-47-463.169 omnilex-key=us-la-statutes--rs-title-47--47:463.169}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the Juvenile Diabetes Research Foundation, or "JDRF" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Louisiana Chapter of the Juvenile Diabetes Research Foundation, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the letters "JDRF".
C. The prestige plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Chapter of the Juvenile Diabetes Research Foundation, or its successor organization. The monies received from the royalty fees shall be used to improve the lives of all people affected by Type 1 Diabetes by accelerating progress on the most promising opportunities for curing, better treating, and preventing Type 1 Diabetes.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions in this Section.
*Acts 2014, No. 96, §1.*
##### **§ 47:463.170** Special prestige license plate; "Lung Cancer Alliance" {#sec-47-463.170 omnilex-key=us-la-statutes--rs-title-47--47:463.170}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Lung Cancer Alliance"
plate, provided there is a minimum of one thousand applicants for such plate. These license
plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and
vans.
B. The license plate color and design shall be selected by Lung Cancer Alliance,
provided it is in compliance with R.S. 47:463(A)(3). The design shall include the Lung
Cancer Alliance logo and the words "Shine a Light on Lung Cancer".
C. The prestige plate shall be issued, upon application, to any citizen of Louisiana
in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars, which
shall be disbursed in accordance with Subsection E of this Section. This fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Lung
Cancer Alliance, or its successor organization. The monies received from the royalty fees
shall be used solely for the support of programs established and administered by the Lung
Cancer Alliance in Louisiana.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2014, No. 98, §1; Acts 2016, No. 296, §1.*
##### **§ 47:463.171** Special prestige license plates; Sci-Port Discovery Center in Shreveport {#sec-47-463.171 omnilex-key=us-la-statutes--rs-title-47--47:463.171}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Sci-Port Discovery Center in Shreveport provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the Sci-Port Discovery Center in Shreveport to select the color and design of the plate provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative cost.
E. The annual royalty fee shall be collected by the department and forwarded to the Sci-Port Discovery Center in Shreveport. The monies received from the royalty fees shall be used solely for the support of programs administered by the Sci-Port Discovery Center in Shreveport.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 131, §1.*
##### **§ 47:463.172** Special prestige license plates; Multiple Sclerosis {#sec-47-463.172 omnilex-key=us-la-statutes--rs-title-47--47:463.172}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the National Multiple Sclerosis Society, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the National Multiple Sclerosis Society to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative cost.
E. The annual royalty fee shall be collected by the department and forwarded to the National Multiple Sclerosis Society. The monies received from the royalty fees shall be used solely for the support of programs and research administered by the National Multiple Sclerosis Society.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 302, §1.*
##### **§ 47:463.173** Special prestige license plate; "George Rodrigue Foundation" {#sec-47-463.173 omnilex-key=us-la-statutes--rs-title-47--47:463.173}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "George Rodrigue Foundation" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the George Rodrigue Foundation of the Arts, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "George Rodrigue Foundation".
C. The prestige plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the George Rodrigue Foundation of the Arts or its successor organization. The monies received from the royalty fees shall be used to plan, develop, and implement a series of unique educational art programs that are specially designed to enhance and expand art curriculums and expose children to education in the arts.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions in this Section.
*Acts 2014, No. 343, §1.*
##### **§ 47:463.174** Special prestige license plate; "Louisiana Master Gardener" {#sec-47-463.174 omnilex-key=us-la-statutes--rs-title-47--47:463.174}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Master Gardener Program" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Louisiana Master Gardener Program of the LSU AgCenter, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Louisiana Master Gardener".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of ten dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Master Gardener Program of the LSU AgCenter or its successor organization. The monies received from the royalty fees shall be used to develop and enhance community programs related to horticulture, including but not limited to environmental improvement activities, community and school garden programs, and public horticultural events.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions in this Section.
*Acts 2014, No. 344, §1.*
##### **§ 47:463.175** Special prestige license plate; Louisiana Coalition Against Domestic Violence {#sec-47-463.175 omnilex-key=us-la-statutes--rs-title-47--47:463.175}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Coalition Against Domestic Violence" plate, provided there is a minimum of one thousand applicants for the plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Louisiana Coalition Against Domestic Violence, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the letters "LCADV".
C. The prestige plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Coalition Against Domestic Violence or its successor organization. The monies received from the royalty fees shall be used to eliminate domestic violence through public education, systems change, social change, and public policy.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 348, §1.*
##### **§ 47:463.176** Special prestige license plates; "National Rifle Association" {#sec-47-463.176 omnilex-key=us-la-statutes--rs-title-47--47:463.176}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "National Rifle Association" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the National Rifle Association provided it is in compliance with R.S. 47:463(A)(3). The design shall include the initials "NRA".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana, in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the National Rifle Association to be used by the NRA Foundation, Inc. solely in Louisiana.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 431, §1.*
##### **§ 47:463.177** Special prestige license plates; Louisiana Future Farmers of America Foundation, Inc. {#sec-47-463.177 omnilex-key=us-la-statutes--rs-title-47--47:463.177}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Louisiana Future Farmers of America Foundation, Inc., provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the Louisiana Future Farmers of America Foundation, Inc. to select the color and design of the plate provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Louisiana Future Farmers of America Foundation, Inc. The monies received from the royalty fees shall be used solely to support the activities of the Louisiana Future Farmers of America Association.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 449, §1.*
##### **§ 47:463.178** Special prestige license plates; Delta Waterfowl Foundation {#sec-47-463.178 omnilex-key=us-la-statutes--rs-title-47--47:463.178}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Delta Waterfowl Foundation, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the Delta Waterfowl Foundation to select the color and design of the plate provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Delta Waterfowl Foundation. The monies received from the royalty fees shall be used solely to support the activities of the Delta Waterfowl Foundation.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 468, §1.*
##### **§ 47:463.179** Special prestige license plates; Cedar Creek School {#sec-47-463.179 omnilex-key=us-la-statutes--rs-title-47--47:463.179}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Cedar Creek School in the city of Ruston, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the Cedar Creek School to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the Cedar Creek Foundation Endowed Fund. The monies received from the royalty fees shall be used solely for the support of programs for Cedar Creek School.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 475, §1.*
##### **§ 47:463.180** Special prestige license plates; Save the Tchefuncte River Lighthouse {#sec-47-463.180 omnilex-key=us-la-statutes--rs-title-47--47:463.180}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Shine On! Save the Tchefuncte River Lighthouse" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The license plate color and design shall be selected by the Lake Pontchartrain Basin Maritime Museum, Inc., provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Shine On! Save the Tchefuncte River Lighthouse".
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the Lake Pontchartrain Basin Maritime Museum, Inc. to be used for the lighthouse restoration project.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 567, §1.*
##### **§ 47:463.181** Special prestige license plates; The Louisiana Youth Leadership Seminar Corporation {#sec-47-463.181 omnilex-key=us-la-statutes--rs-title-47--47:463.181}
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for The Louisiana Youth Leadership Seminar Corporation, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with The Louisiana Youth Leadership Seminar Corporation to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). However, the plate shall bear the acronym "HOBY", across the bottom of the plate, immediately followed by the words "EMPOWER/LEAD/EXCEL" in capital letters.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to The Louisiana Youth Leadership Seminar Corporation. The monies received from the royalty fees shall be used solely for the support of programs administered by The Louisiana Youth Leadership Seminar Corporation for leadership training to high school sophomores.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2014, No. 589, §1.*
##### **§ 47:463.182** Special prestige license plates; Louisiana AIDS Advocacy Network {#sec-47-463.182 omnilex-key=us-la-statutes--rs-title-47--47:463.182}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for the Louisiana AIDS Advocacy Network
provided there is a minimum of one thousand applicants for such plate. These license plates
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the Louisiana AIDS Advocacy
Network to select the color and design of the plate provided that it is in compliance with R.S.
47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars for this
special prestige license plate that shall be disbursed in accordance with Subsection E of this
Section. This fee shall be in addition to the standard motor vehicle license tax imposed by
Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars
and fifty cents for each plate to be retained by the department to offset a portion of
administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana AIDS Advocacy Network or its successor organization. The monies received from
the royalty fees shall be used solely for the support of programs administered by the
Louisiana AIDS Advocacy Network.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2014, No. 199, §1; Acts 2014, No. 282, §1.*
##### **§ 47:463.183** Special prestige license plates; "ALS" {#sec-47-463.183 omnilex-key=us-la-statutes--rs-title-47--47:463.183}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Challenge ALS" plate.
These license plates shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, and vans.
B. The color and design of the license plate shall be selected by the ALS Association
Lousiana-Mississippi Chapter, provided it is in compliance with R.S. 47:463(A)(3). The
design shall include the words "Challenge ALS".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of thirty dollars that shall be
disbursed in accordance with Subsection E of this Section. This fee shall be in addition to
the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution
of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained
by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the ALS
Association Louisiana-Mississippi Chapter or its successor organization. The monies
received from the royalty fees shall be used solely for amyotrophic lateral sclerosis research.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2015, No. 6, §1.*
##### **§ 47:463.184** Special prestige license plate; "Louisiana Licensed Professional Geoscientist" {#sec-47-463.184 omnilex-key=us-la-statutes--rs-title-47--47:463.184}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for the Louisiana Board of Professional
Geoscientists when the department has received a minimum of one thousand applications for
the plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and
recreational vehicles. The license plate shall be of a color and design selected by the
Louisiana Board of Professional Geoscientists, provided that it is in compliance with R.S.
47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any Louisiana
licensed professional geoscientist in good standing in the same manner as any other motor
vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle
license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual
royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty
cents which shall be retained by the department to offset administrative costs.
D. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Board of Professional Geoscientists or its successor, for use of the board's logo.
The monies received from the royalty fees shall be used solely for the support of the
programs established and administered by the Louisiana Board of Professional Geoscientists.
E. Upon the signing of a contract authorizing the use of the logo of the Louisiana
Board of Professional Geoscientists, the secretary shall establish the special prestige plate
in accordance with this Section. The contract shall include an agreement on the part of the
Louisiana Board of Professional Geoscientists to use the royalty fees as provided for in this
Section.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2015, No. 32, §1.*
##### **§ 47:463.185** Special prestige license plate; Society of St. Vincent de Paul of Louisiana {#sec-47-463.185 omnilex-key=us-la-statutes--rs-title-47--47:463.185}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for the Society of St. Vincent de Paul of
Louisiana. The plate shall be restricted to use on passenger cars, pickup trucks, vans, and
recreational vehicles. The secretary shall work in conjunction with the Society of St. Vincent
de Paul of Louisiana to select the color and design of the plate, provided that the plate shall
comply with all requirements of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle
license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual
royalty fee of twenty-five dollars for each plate, to be collected by the department every two
years upon renewal of the plate, and a handling fee of three dollars and fifty cents for each
plate to be retained by the department to offset a portion of administrative costs. The annual
royalty fee shall be paid by the department to the Society of St. Vincent de Paul of Louisiana
to the appropriate Louisiana society as determined by the zip code of the purchaser's parish
of origin, and each society shall use the money solely to support its charitable programs.
D. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2015, No. 32, §1.*
##### **§ 47:463.186** Special prestige license plate; "Southern University and A&M College Marching Band" {#sec-47-463.186 omnilex-key=us-la-statutes--rs-title-47--47:463.186}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for the Southern University and A&M College
Marching Band. The plate shall be restricted to use on passenger cars, pickup trucks, vans,
and recreational vehicles. The secretary shall work in conjunction with the director of the
Southern University and A&M College marching band to select the color and design of the
plate, provided that the plate shall comply with all requirements of R.S. 47:463(A)(3).
B. The prestige license plate shall be issued, upon application, to any citizen of
Louisiana in the same manner as any other motor vehicle license plate.
C. The charge for this special license plate shall be the standard motor vehicle
license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual
royalty fee of twenty-five dollars for each plate, to be collected by the department every two
years upon renewal of the plate, and a handling fee of three dollars and fifty cents for each
plate to be retained by the department to offset a portion of administrative costs. The annual
royalty fee shall be paid by the department to the Southern University System Foundation for
deposit into the Human Jukebox Fund, and the Southern University System Foundation shall
utilize such funds solely for academic and financial-need-based scholarships for band
members and financial assistance for band trips and activities.
D. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2015, No. 32, §1.*
##### **§ 47:463.187** Special prestige license plates; "300th Anniversary of the City of New Orleans" {#sec-47-463.187 omnilex-key=us-la-statutes--rs-title-47--47:463.187}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "300th Anniversary of the
City of New Orleans" plate. These license plates shall be restricted to use on passenger cars,
pickup trucks, recreational vehicles, and vans.
B. The color and design of the license plate shall be selected by the mayor of the city
of New Orleans, provided it is in compliance with R.S. 47:463(A)(3). The design shall
include the words "300th Anniversary of the City of New Orleans".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of fifteen dollars that shall be
disbursed in accordance with Subsection E of this Section. This fee shall be in addition to
the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution
of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained
by the department to offset a portion of administrative costs.
E. The annual royalty fee collected by the department shall be forwarded to the 2018
NOLA Foundation or its successor organization. The monies received from the royalty fees
shall be used for public purposes, including the planning and development of a series of
cultural events and activities surrounding the 300th anniversary of the city of New Orleans.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2015, No. 226, §1.*
##### **§ 47:463.188** Special prestige license plate; "K9s4COPS" {#sec-47-463.188 omnilex-key=us-la-statutes--rs-title-47--47:463.188}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "K9s4COPS" plate,
provided there is a minimum of one thousand applicants for such plates. The license plates
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the executive director of K9s4Cops
to select the color and design of the plate, provided it is in compliance with R.S.
47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to
K9s4COPS. The monies received from the royalty fees shall be used to place fully trained
canines in law enforcement agencies and schools in the state of Louisiana.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2016, No. 156, §1.*
##### **§ 47:463.189** Special prestige license plate; United States Merchant Marine Academy, Kings Point {#sec-47-463.189 omnilex-key=us-la-statutes--rs-title-47--47:463.189}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate for the United States Merchant Marine
Academy. The plate shall be restricted to use on passenger cars, pickup trucks, vans, and
recreational vehicles.
B. The secretary shall work in conjunction with the United States Merchant Marine
Academy KP New Orleans Alumni Chapter to select the color and design of the plate,
provided that it is in compliance with all requirements of R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any
graduate of the United States Merchant Marine Academy who resides in Louisiana in the
same manner as any other motor vehicle license plate.
D. The first special prestige license plate shall be reserved for purchase at the
direction of the United States Merchant Marine Academy KP New Orleans Alumni Chapter.
E. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection F of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
F. The annual royalty fee collected by the department shall be forwarded to the
United States Merchant Marine Academy KP New Orleans Alumni Chapter or its successor
organization.
G. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2016, No. 237, §1.*
##### **§ 47:463.190** Special prestige license plates; "Louisiana The Energy State" {#sec-47-463.190 omnilex-key=us-la-statutes--rs-title-47--47:463.190}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana The Energy
State" plate, provided there is a minimum of one thousand applicants for such plates. The
license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the Louisiana Oil and Gas
Association to select the color and design of the plate, provided it is in compliance with R.S.
47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
treasurer for deposit into the Oilfield Site Restoration Fund created by the provisions of R.S.
30:86.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2016, No. 261, §1.*
##### **§ 47:463.191** Special prestige license plate; member of congress {#sec-47-463.191 omnilex-key=us-la-statutes--rs-title-47--47:463.191}
A. Notwithstanding the provisions of R.S. 47:463(A)(3)(b), the secretary of the
Department of Public Safety and Corrections shall establish a special prestige license plate
for motor vehicles, restricted to passenger cars, pickup trucks, motorcycles, recreational
vehicles, and vans, which may be issued upon application of any Louisiana member of
congress.
B. The charge for this special prestige license plate shall be a one-time fee of
twenty-five dollars for each plate, which shall be in addition to the standard motor vehicle
license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling
fee of three dollars and fifty cents for each plate to be retained by the department to offset
a portion of administrative costs.
C. The secretary shall promulgate rules and regulations necessary to implement the
provisions of this Section, including rules and regulations governing the transfer and
disposition of the license plates upon the death of the recipient and governing the design of
the plate.
*Acts 2016, No. 261, §1.*
##### **§ 47:463.192** Special prestige license plates; "Krewe of NYX" {#sec-47-463.192 omnilex-key=us-la-statutes--rs-title-47--47:463.192}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Krewe of NYX" plate,
provided there is a minimum of one thousand applicants for such plates. The license plates
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the captain of the Krewe of NYX to
select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any member
in good standing of the Krewe of NYX.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Krewe of NYX. The monies received from the royalty fees shall be used solely for the
activities of the Krewe of NYX.
F. The secretary shall adopt rules and regulations as are necessary to implement the
provisions of this Section.
*Acts 2017, No. 324, §1, eff. June 22, 2017.*
##### **§ 47:463.193** Special prestige license plates; "Louisiana Patriot Guard Riders" {#sec-47-463.193 omnilex-key=us-la-statutes--rs-title-47--47:463.193}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana Patriot Guard
Riders" plate. The plate shall be restricted to use on passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the captain and assistant captain of
the Louisiana Patriot Guard Riders to select the color and design of the plate, provided that
it is in compliance with all requirements of R.S. 47:463(A)(3). The design shall include the
words "Louisiana Patriot Guard Riders".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Patriot Guard Riders. The monies received from the royalty fees shall be used
solely for the activities of the Louisiana Patriot Guard Riders.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2017, No. 2, §1, eff. Jan. 1, 2018.*
##### **§ 47:463.194** Special prestige license plate; "Sabine Pass Lighthouse" {#sec-47-463.194 omnilex-key=us-la-statutes--rs-title-47--47:463.194}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Sabine Pass Lighthouse"
plate, provided there is a minimum of one thousand applicants for such plate. These license
plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the president of the Cameron
Preservation Alliance-Sabine Pass Lighthouse, Inc. to select the color and design of the plate,
provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words
"Sabine Pass Lighthouse".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty dollars that shall be
disbursed in accordance with Subsection E of this Section. This fee shall be in addition to
the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution
of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained
by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Cameron Preservation Alliance-Sabine Pass Lighthouse, Inc. The monies received from the
royalty fees shall be used for the restoration and stabilization of the Sabine Pass Lighthouse.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2017, No. 125, §1, eff. Jan. 1, 2018.*
##### **§ 47:463.195** Special prestige license plate; "Blue Star Mothers" {#sec-47-463.195 omnilex-key=us-la-statutes--rs-title-47--47:463.195}
A. The deputy secretary of the Department of Public Safety and Corrections, public
safety services, shall establish a special prestige motor vehicle license plate to be known as
the "Blue Star Mothers" plate. The plate shall be restricted to use on passenger cars, pickup
trucks, motorcycles, recreational vehicles, and vans.
B. The deputy secretary shall work in conjunction with the Mothers of Military
Servicemen and Women/Blue Star Mothers of Louisiana, Chapter 1, to select the color and
design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, in the same
manner as any other motor vehicle license plate, to a Louisiana resident who submits written
evidence that the applicant is the owner of a motor vehicle and is the spouse, sibling, parent,
or child of a person serving or who has served in the armed forces of the United States. As
used in this Subsection, "armed forces of the United States" means persons serving or who
have served in the United States Army, Navy, Air Force, Space Force, Marines, and Coast
Guard, reservists, and members of the National Guard. The plate issued under this Section
shall not be transferable between motor vehicle owners. In the event the owner of a motor
vehicle issued a "Blue Star Mothers" plate should sell, trade, exchange, or otherwise dispose
of such vehicle, the plate shall be retained by original applicant to whom the plate was
issued.
D. For the purposes of this Section, an applicant shall submit proof of service and
establish his family relationship to the armed service member. Proof of service shall include
but not be limited to a member's military identification card, a member's DD Form 214, a
member's leave and earning statement, or a letter from the member's unit commander on
official letterhead describing the member's status. Proof of family relationship shall include
but not be limited to a marriage license, a birth certificate, or a signed and notarized affidavit
from the service member attesting to the applicant's family relationship.
E. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection F of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
F. The annual royalty fee shall be collected by the department and forwarded to the
Mothers of Military Servicemen and Women/Blue Star Mothers of Louisiana, Chapter 1.
G. The deputy secretary shall adopt rules and regulations as are necessary to
implement the provisions of this Section.
*Acts 2017, No. 289, §1, eff. Jan. 1, 2018; Acts 2025, No. 137, §7.*
##### **§ 47:463.196** Special prestige license plate; "Louisiana Aviator" {#sec-47-463.196 omnilex-key=us-la-statutes--rs-title-47--47:463.196}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana Aviator" plate,
provided there is a minimum of one thousand applicants for such plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the state representative for House
of Representatives District 60 and the state senator for Senate District 2 to select the color
and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design
shall include the words "Louisiana Aviator".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The fee for this special prestige plate shall be the standard motor vehicle license
tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee
of three dollars and fifty cents for each plate to be retained by the department to offset a
portion of administrative costs.
E. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2018, No. 82, §1.*
##### **§ 47:463.197** Special prestige license plate; "Capitol High School" {#sec-47-463.197 omnilex-key=us-la-statutes--rs-title-47--47:463.197}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Capitol High School" plate,
provided there is a minimum of one thousand applicants for such plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with an alumnus of Capitol High School
and the state representative for House District No. 61 to select the color and design of the
plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the
words "Capitol High School".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
East Baton Rouge Parish School Board, who shall forward the royalty fees received to the
Capitol High School Alumni Association. The monies received from the royalty fees shall
be used to renovate and maintain the Capitol High School Auditorium and facilities.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2018, No. 256, §1.*
##### **§ 47:463.198** Special prestige license plate; "Seymore D'Fair Foundation One Hundred Percent Me Drug Free" {#sec-47-463.198 omnilex-key=us-la-statutes--rs-title-47--47:463.198}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Seymore D'Fair Foundation
One Hundred Percent Me Drug Free" plate, provided there is a minimum of one thousand
applicants for such plate. The plate shall be restricted to use on passenger cars, pickup
trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the Seymore D'Fair Foundation to
select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
The design shall include the words "Seymore D'Fair Foundation One Hundred Percent Me
Drug Free".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Seymore D'Fair Foundation. The monies received from the royalty fees shall be dedicated
to drug prevention education in elementary and middle schools in the state of Louisiana.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2018, No. 283, §1.*
##### **§ 47:463.199** Special prestige license plate; "Upside Downs" {#sec-47-463.199 omnilex-key=us-la-statutes--rs-title-47--47:463.199}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Upside Downs" plate,
provided there is a minimum of one thousand applicants for such plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the director of Upside Downs, Beau
Brooks, to select the color and design of the plate, provided it is in compliance with R.S.
47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to
Upside Downs, Inc.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2018, No. 346, §1, eff. Jan. 1, 2019.*
##### **§ 47:463.200** Special prestige license plate; "Autism" {#sec-47-463.200 omnilex-key=us-la-statutes--rs-title-47--47:463.200}
A. The deputy secretary of the Department of Public Safety and Corrections, public
safety services, shall establish a special prestige motor vehicle license plate to be known as
the "Autism" plate. The plate shall be restricted to use on passenger cars, pickup trucks,
motorcycles, recreational vehicles, and vans.
B. The deputy secretary shall work in conjunction with the Autism Society-Louisiana
State Chapter, Inc. (LSAC) to select the color and design of the plate, provided it is in
compliance with R.S. 47:463(A)(3). The design shall include the word "Autism".
C. The special prestige license plate shall be issued, upon application, to any resident
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Autism Society-Louisiana State Chapter, Inc. (LSAC).
F. The deputy secretary shall adopt rules and regulations as are necessary to
implement the provisions of this Section.
*Acts 2018, No. 246, §1, eff. Jan. 1, 2019.*
##### **§ 47:463.201** Special prestige license plate; "Louisiana Motor Transport Association" {#sec-47-463.201 omnilex-key=us-la-statutes--rs-title-47--47:463.201}
A. The deputy secretary of the Department of Public Safety and Corrections shall
establish a special prestige motor vehicle license plate to be known as the "Louisiana Motor
Transport Association" plate. The license plate shall be available for use on any personal
motor vehicle or commercial vehicle under sixteen thousand pounds which does not require
apportioned plates as established by the International Registration Plan.
B. The secretary shall work in conjunction with the executive director of the
Louisiana Motor Transport Association, Inc. to select the color and design of the plate,
provided it is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Motor Transport Association, Education Foundation.
F. The deputy secretary shall promulgate and adopt rules and regulations as are
necessary to implement the provisions of this Section.
*Acts 2018, No. 246, §1, eff. Jan. 1, 2019.*
##### **§ 47:463.202** Special prestige license plates; "Disabled Peace Officer" {#sec-47-463.202 omnilex-key=us-la-statutes--rs-title-47--47:463.202}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Disabled Peace Officer"
plate, provided there is a minimum of one thousand applicants for such plates. The license
plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and
vans.
B. The secretary shall work in conjunction with the member of the House of
Representatives representing House District Number 40 to select the color and design of the
plate, provided it is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any disabled
peace officer, whether active or retired, who is a citizen of Louisiana in the same manner as
any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Peace Officers Association. The monies received from the royalty fees shall be
used solely for activities and services provided by the association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2019, No. 15, §1.*
##### **§ 47:463.203** Special prestige license plate; "Best Bank" {#sec-47-463.203 omnilex-key=us-la-statutes--rs-title-47--47:463.203}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Best Bank" plate, provided
there is a minimum of one thousand applicants for such plate. The plate shall be restricted
to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the member of the House of
Representatives representing House District Number 102 to select the color and design of the
plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the
words "Best Bank".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded as
follows:
(1) One quarter of the royalty fee shall be dedicated to the Algiers Park Commission
to benefit parks and playgrounds within the Algiers community.
(2) One quarter of the royalty fee shall be dedicated to the Early Childhood Care and
Education Network for the benefit of early education opportunities and services provided to
the Algiers community.
(3) One half of the royalty fee shall be dedicated to the Algiers Development District
with one quarter to benefit streets, roads, and other transportation needs within the Algiers
community and the remaining one quarter to benefit economic development in the Algiers
community.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2019, No. 18, §1.*
##### **§ 47:463.204** Special prestige license plate; "War of 1812" {#sec-47-463.204 omnilex-key=us-la-statutes--rs-title-47--47:463.204}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "War of 1812" plate,
provided there is a minimum of one thousand applicants for such plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Society of the War of 1812 in
the State of Louisiana to select the color and design of the plate, provided it is in compliance
with R.S. 47:463(A)(3). The design shall include the words "War of 1812".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Society of the War of 1812 in the State of Louisiana.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2019, No. 65, §1.*
##### **§ 47:463.205** Special prestige license plate; "Louisiana REALTORS" {#sec-47-463.205 omnilex-key=us-la-statutes--rs-title-47--47:463.205}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana REALTORS"
plate, provided there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Louisiana REALTORS to select
the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The
design shall include the words "Louisiana REALTORS".
C. The special prestige license plate shall be issued, upon application, to any member
or affiliate of the Louisiana REALTORS upon verifying membership in a manner that is
mutually determined by the secretary and the board of directors of the Louisiana
REALTORS.
D. The department shall collect an annual royalty fee of ten dollars that shall be
disbursed in accordance with Subsection E of this Section. This fee shall be in addition to
the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution
of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained
by the department to offset a portion of administrative costs.
E.(1) The annual royalty fee shall be collected by the department and forwarded to
the Louisiana REALTORS Association Relief Fund. The monies in the fund shall be utilized
to provide financial relief to realtors and others following a disaster and as permitted by that
entity's bylaws.
(2) The amount forwarded to the Louisiana REALTORS Association Relief Fund
shall be deemed to be a charitable donation to that entity by the applicant.
(3) Application for the license plate created pursuant to this Section shall constitute
prior written consent and instruction by the applicant to the department to provide his name,
address, and birth date to the Louisiana REALTORS. The secretary shall ensure that the
application for the plate includes a statement granting such consent.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2019, No. 72, §1.*
##### **§ 47:463.206** Special prestige license plate; "Spanish Heritage" {#sec-47-463.206 omnilex-key=us-la-statutes--rs-title-47--47:463.206}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Spanish Heritage" plate,
provided there is a minimum of one thousand applicants for such plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Canary Islanders Heritage
Society of Louisiana and the Los Islenos Heritage and Cultural Society of St. Bernard to
select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
The design shall include an image of a red bull with the words "Spanish Heritage".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Canary Islanders Heritage Society of Louisiana and the Los Islenos Heritage and Cultural
Society of St. Bernard in equal amounts.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2019, No. 213, §1.*
##### **§ 47:463.207** Special prestige license plate; "Team Gleason Foundation" {#sec-47-463.207 omnilex-key=us-la-statutes--rs-title-47--47:463.207}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Team Gleason Foundation"
plate, provided there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Team Gleason Foundation to
select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
The design shall include the words "Team Gleason Foundation".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Team Gleason Foundation.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2019, No. 380, §1.*
##### **§ 47:463.208** Special prestige license plate or hang tag for persons with mobility impairments; "Team Gleason Foundation" {#sec-47-463.208 omnilex-key=us-la-statutes--rs-title-47--47:463.208}
A.(1)(a) Upon the application of any person who applies for a "Team Gleason
Foundation" special prestige license plate and has a mobility impairment which is permanent,
the secretary shall issue a "Team Gleason Foundation" special prestige plate for the benefit
of the applicant in accordance with the provisions set forth in R.S. 47:463.4(A)(1) and (2).
(b) Upon the application for a "Team Gleason Foundation" special prestige license
plate for persons with mobility impairments by any institution providing transportation for
persons with mobility impairments, the secretary shall issue such special prestige license
plate in accordance with the provisions set forth in R.S. 47:463.4(K).
(2) The person who is issued a "Team Gleason Foundation" special prestige license
plate for persons with mobility impairments shall surrender the plate to the secretary pursuant
to the provisions of R.S. 47:463.4(A)(3), (4), and (5).
(3) The "Team Gleason Foundation" special prestige license plate for persons with
mobility impairments shall bear the international symbol of accessibility and shall be
followed by such numbers or letters as the secretary finds expedient. Each initial application
shall be accompanied by a currently dated medical examiner's statement certifying that the
applicant has a mobility impairment that is permanent.
B.(1) In addition to the "Team Gleason Foundation" special prestige license plate for
persons with mobility impairments, the secretary shall issue a hang tag upon application
made by any person with a mobility impairment which is permanent pursuant to the
provisions of R.S. 47:463.4(B).
(2) Duplicate or renewal hang tags, and mobility impaired identification cards shall
be issued or renewed pursuant to the provisions of R.S. 47:463.4(C), (D), and (J).
C. The terms "person with a mobility impairment" and "permanent" shall retain the
definitions ascribed to them pursuant to R.S. 47:463.4(E).
D. Parking requirements for persons with a "Team Gleason Foundation" special
prestige license plate for persons with mobility impairments or displaying a hang tag shall
be as provided for in R.S. 47:463.4(F) and (I).
E. Any person who willfully and falsely represents himself as having the
qualifications to obtain a "Team Gleason Foundation" special prestige license plate for
persons with mobility impairments, hang tag, or mobility impairment identification card shall
be subject to the applicable penalties provided for in R.S. 47:463.4(G).
F. The provisions of the law relating to the issuance, revocation, and use of special
prestige license plates, hang tags, mobility impairment drivers' licenses, and mobility
impairment identification cards shall be administered by the secretary of the Department of
Public Safety and Corrections and his authorized employees. All references to "the
secretary" with respect to those laws shall be deemed to be references to the secretary of the
Department of Public Safety and Corrections, or to his authorized employees.
*Acts 2019, No. 380, §2, see Act.*
##### **§ 47:463.209** Special prestige license plates; Louisiana State University National Champions 2019 {#sec-47-463.209 omnilex-key=us-la-statutes--rs-title-47--47:463.209}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana State University
National Champions 2019" plate. The plate shall be restricted to use on passenger cars,
pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the Louisiana State University Board
of Supervisors to select the color and design of the plate, provided it is in compliance with
R.S. 47:463(A)(3). The design shall include the year "2019".
C.(1) The special prestige license plate shall be issued, upon application, to any
citizen of Louisiana in the same manner as any other motor vehicle license plate.
(2) Application for a special prestige license plate under this Section constitutes prior
written consent and instruction by the applicant to the department to provide his name,
address, and birth date to Louisiana State University. The secretary shall ensure that the
application for the plate includes a statement granting such consent.
D. An annual fee of fifty-one dollars shall be paid to Louisiana State University for
each license plate issued as provided in this Section.
E. The tax for the plate shall be the standard motor vehicle license tax imposed by
Article VII, Section 5 of the Constitution of Louisiana.
F. The department shall collect the annual fee required by Subsection D of this
Section for each license plate. The department shall retain one dollar from each annual fee
to offset administrative costs. The remainder of the fee shall be forwarded to Louisiana State
University. The amount forwarded to the institution shall be considered to be a charitable
donation to Louisiana State University by the applicant.
G. The secretary shall establish such rules and regulations as are necessary to
implement the provisions of this Section, including but not limited to rules and regulations
governing the collection and disbursement of fees, the transfer and disposition of such
license plates, the colors available, and the design criteria.
H. The monies received by Louisiana State University shall be used solely for
academic or financial need-based scholarships.
I. Upon the signing of a contract authorizing the use of the logo of Louisiana State
University, the secretary of the Department of Public Safety and Corrections shall establish
the "Louisiana State University National Championship Plate 2019" in accordance with the
provisions of this Section.
J. The special license plate authorized by this Section shall not be subject to the
design requirements provided for by R.S. 47:463(A)(3).
K. In the event the motor vehicle registration system of the office of motor vehicles
is re-engineered, or other technology is otherwise made available to the office of motor
vehicles that would allow for the issuance of special prestige license plates by the office of
motor vehicles, then upon the promulgation of rules by the department providing for issuance
of a personalized prestige plate under the provisions of this Section, an applicant may request
such plate at no additional cost to the applicant above the annual fee as provided in this
Section and the annual vehicle registration license tax as provided in R.S. 47:451 et seq.
*Acts 2020, No. 54, §1.*
##### **§ 47:463.210** Special prestige license plate; "West Feliciana Parish Schools" {#sec-47-463.210 omnilex-key=us-la-statutes--rs-title-47--47:463.210}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "West Feliciana Parish
Schools" plate, provided there is a minimum of one thousand applicants for such plate. The
plate shall be restricted to use on passenger cars, pickup trucks, motorcycles, recreational
vehicles, and vans.
B. The secretary shall work in conjunction with the superintendent of West Feliciana
Parish Schools, or his designee, to select the color and design of the plate, provided it is in
compliance with R.S. 47:463(A)(3). The design shall include the words "West Feliciana
Parish Schools".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
West Feliciana Parish Public School System.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2021, No. 323, §1.*
##### **§ 47:463.211** Special prestige license plate; "En français S.V.P" {#sec-47-463.211 omnilex-key=us-la-statutes--rs-title-47--47:463.211}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "En français S.V.P" plate,
provided there are a minimum of one thousand applicants for such plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Saint LUC French Immersion
and Cultural Campus Board of Directors to select the color and design of the plate, provided
the design is in compliance with R.S. 47:463(A)(3). The design shall include the phrase
"Saint LUC. En français SVP " and shall also include a prominent logo.
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and disbursed solely
to fund programming at the Saint LUC French Immersion and Cultural Campus.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2021, No. 323, §1.*
##### **§ 47:463.212** Special prestige license plate; "United States Military Academy, West Point" {#sec-47-463.212 omnilex-key=us-la-statutes--rs-title-47--47:463.212}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "United States Military
Academy, West Point" plate, provided there is a minimum of one thousand applicants for
such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the secretary of the Department of
Veterans Affairs to select the color and design of the plate, provided the design is in
compliance with R.S. 47:463(A)(3). The design shall include the phrase "United States
Military Academy, West Point".
C. The special prestige license plate shall be issued, upon application, to any
graduate of the United States Military Academy, West Point who resides in Louisiana in the
same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and disbursed solely
to fund programming at the United States Military Academy, West Point.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2021, No. 323, §1.*
##### **§ 47:463.213** Special prestige license plate; "New Orleans Pelicans" {#sec-47-463.213 omnilex-key=us-la-statutes--rs-title-47--47:463.213}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "New Orleans Pelicans"
plate, provided there are a minimum of one thousand applicants for such plate. The plate
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles,
and vans.
B. The secretary shall work in conjunction with the vice president of governmental
relations and business operations for the New Orleans Saints and New Orleans Pelicans to
select the color and design of the plate, provided the design is in compliance with R.S.
47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Wildlife and Fisheries Conservation Fund and the Louisiana Early Childhood
Education Fund in equal disbursements.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2021, No. 118, §1.*
##### **§ 47:463.214** Special prestige license plate; "Sickle Cell Disease Association" {#sec-47-463.214 omnilex-key=us-la-statutes--rs-title-47--47:463.214}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Sickle Cell Disease
Association" plate, provided there is a minimum of one thousand applicants for such plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the Sickle Cell Disease Association
of America, Inc., Northwest Louisiana Chapter to select the color and design of the plate,
provided it is in compliance with R.S. 47:463(A)(3). The design shall include the Sickle Cell
Disease of America, Inc. official logo.
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Baton Rouge Sickle Cell Anemia Foundation, the Sickle Cell Disease Association of
America, Inc., Northwest Louisiana Chapter, the Southwest Louisiana Sickle Cell Anemia,
Inc., the Northeast Louisiana Sickle Cell Anemia Technical Resource Foundation, Inc., and
the Sickle Cell Anemia Research Foundation in equal payments. The monies received from
the royalty fees shall be used to assist the local sickle cell foundations with operational costs
and to support programs for sickle cell clients and their families in their efforts to live
productive and stable lives.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 109, §1, eff. May 25, 2022.*
##### **§ 47:463.215** Special prestige license plate; "Maddie's Footprints" {#sec-47-463.215 omnilex-key=us-la-statutes--rs-title-47--47:463.215}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a special prestige motor vehicle license plate to be known as the "Maddie's
Footprints" plate, provided there is a minimum of one thousand applicants for such plate.
The license plate shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, motorcycles, and vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall
create the special prestige license plate when the applicable statutory provisions are met and
the department's electronic vehicle and title registration system is updated to accommodate
the creation of new plates.
B. The secretary shall work in conjunction with the executive director of Maddie's
Footprints nonprofit organization in Louisiana to select the color and design of the plate,
provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words
"Maddie's Footprints".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Maddie's Footprints nonprofit organization in Louisiana.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 1, §1.*
##### **§ 47:463.216** Special prestige license plate; "Laissez les ARTS Rouler" {#sec-47-463.216 omnilex-key=us-la-statutes--rs-title-47--47:463.216}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Laissez les ARTS Rouler"
plate, provided there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, motorcycles, recreational vehicles, and
vans.
B. The secretary shall work in conjunction with the president of Northeast Louisiana
Arts Council and the chair of the Louisiana Partnership for the Arts to select the color and
design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall
include the words "Laissez les ARTS Rouler".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Partnership for the Arts. The monies received from the royalty fees shall be used
for the Louisiana Partnership for the Arts educational and engagement efforts, and other
related programs on behalf of public support for the arts, in the state of Louisiana.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2022, No. 28, §1.*
##### **§ 47:463.217** 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" {#sec-47-463.217 omnilex-key=us-la-statutes--rs-title-47--47:463.217}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "United Most Worshipful
St. John's Grand Lodge of Louisiana A.F.& A.M." plate, provided there is a minimum of one
thousand applicants for such plate. The plate shall be restricted to use on passenger cars,
pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the deputy grand master of the
United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite
Masons for the state of Louisiana to select the color and design of the plate, provided it is in
compliance with R.S. 47:463(A)(3). The design may include the words "United Most
Worshipful St. John's Grand Lodge of Louisiana A.F. & A.M.".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite
Masons for the state of Louisiana. The monies received from the royalty fees shall be used
for monthly expenses and building maintenance.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 29, §1.*
##### **§ 47:463.218** Special prestige license plate; "Daughters of Universal Grand Chapter Order of Eastern Star" {#sec-47-463.218 omnilex-key=us-la-statutes--rs-title-47--47:463.218}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Daughters of Universal
Grand Chapter Order of Eastern Star" plate, provided there is a minimum of one thousand
applicants for such plate. The plate shall be restricted to use on passenger cars, pickup
trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the deputy grand master of the
United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite
Masons for the state of Louisiana to select the color and design of the plate, provided it is in
compliance with R.S. 47:463(A)(3). The design may include the words "Daughters of
Universal Grand Chapter Order of Eastern Star".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite
Masons for the state of Louisiana. The monies received from the royalty fees shall be used
for monthly expenses and building maintenance.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 29, §1.*
##### **§ 47:463.219** Special prestige license plate; "International Association of Firefighters" {#sec-47-463.219 omnilex-key=us-la-statutes--rs-title-47--47:463.219}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "International Association
of Firefighters" plate, provided there is a minimum of one thousand applicants for such plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the president of the Professional
Firefighters Association of Louisiana to select the color and design of the plate, provided it
is in compliance with R.S. 47:463(A)(3). The design shall include the words "International
Association of Firefighters" and shall contain the logo of the International Association of
Firefighters.
C. The special prestige license plate shall be issued and renewed, upon application
and receipt of a letter of good standing from the president of the Professional Firefighters
Association of Louisiana, to a citizen of Louisiana certified as a member of the International
Association of Firefighters in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Professional Firefighters Association of Louisiana. The monies received from the royalty
fees shall be used to provide relief for members of the International Association of
Firefighters who have suffered catastrophic injuries due to significant losses resulting from
a hurricane, flood, tornado, fire, or loss of a minor child.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 58, §1.*
##### **§ 47:463.220** Special prestige license plate; "Mental Health" {#sec-47-463.220 omnilex-key=us-la-statutes--rs-title-47--47:463.220}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a special prestige motor vehicle license plate to be known as the "Mental Health"
plate, provided there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall
create the special prestige license plate when the applicable statutory provisions are met and
the department's electronic vehicle and title registration system is updated to accommodate
the creation of new plates.
B. The secretary shall work in conjunction with the Louisiana Rural Mental Health
Alliance to select the color and design of the plate, provided it is in compliance with R.S.
47:463(A)(3). The design shall include the words "Mental Health".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded as
follows:
(1) Three-quarters of the royalty fee shall be dedicated to the National Alliance on
Mental Illness Louisiana.
(2) One-quarter of the royalty fee shall be dedicated to the Louisiana Rural Mental
Health Alliance.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 64, §1.*
##### **§ 47:463.221** Special prestige license plate; "Mississippi State University Alumni Association" {#sec-47-463.221 omnilex-key=us-la-statutes--rs-title-47--47:463.221}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a special prestige motor vehicle license plate to be known as the "Mississippi State
University Alumni Association" plate, provided there are a minimum of one thousand
applicants for the plate. The plate shall be restricted to use on passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall
create the special prestige license plate when the applicable statutory provisions are met and
the department's electronic vehicle and title registration system is updated to accommodate
the creation of new plates.
B. The secretary shall work in conjunction with the executive director of the
Mississippi State University Alumni Association or his designee and the state senator for
Senate District 18 to select the color and design of the plate, provided the design is in
compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded in equal
disbursements to the Mississippi State Alumni chapters in the state of Louisiana that are
officially sanctioned by the Mississippi State Alumni Association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 86, §1.*
##### **§ 47:463.222** Special prestige license plate; "University of Mississippi Alumni Association" {#sec-47-463.222 omnilex-key=us-la-statutes--rs-title-47--47:463.222}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "University of Mississippi
Alumni Association" plate, provided there are a minimum of one thousand applicants for the
plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the executive director of the
University of Mississippi Alumni Association or his designee and the state senator for Senate
District 18 to select the color and design of the plate, provided the design is in compliance
with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded in equal
disbursements to the University of Mississippi Alumni Association chapters in the state of
Louisiana that are officially sanctioned by the University of Mississippi Alumni Association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 86, §1.*
##### **§ 47:463.223** Special prestige license plate; "University of Southern Mississippi Alumni Association" {#sec-47-463.223 omnilex-key=us-la-statutes--rs-title-47--47:463.223}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "University of Southern
Mississippi Alumni Association" plate, provided there are a minimum of one thousand
applicants for the plate. The plate shall be restricted to use on passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the executive director of the
University of Southern Mississippi Alumni Association or his designee to select the color
and design of the plate, provided the design is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded in equal
disbursements to the University of Southern Mississippi Alumni Association chapters in the
state of Louisiana that are officially sanctioned by the University of Southern Mississippi
Alumni Association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2022, No. 86, §1.*
##### **§ 47:463.224** Special prestige license plate; "Louisiana Equine Promotion and Research Advisory Board" {#sec-47-463.224 omnilex-key=us-la-statutes--rs-title-47--47:463.224}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a special prestige motor vehicle license plate to be known as the "Equine
Promotion" plate, provided there is a minimum of one thousand applicants for such plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall
create the special prestige license plate when the applicable statutory provisions are met and
the department's electronic vehicle and title registration system is updated to accommodate
the creation of new plates.
B. The secretary shall work in conjunction with the chairman of the Louisiana
Equine Promotion and Research Advisory Board to select the color and design of the plate,
provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words
"Equine Promotion".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate
to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and deposited into the
Louisiana Equine Promotion and Research Advisory Board Special Prestige License Plate
Dedicated Fund Account. The money received from the royalty fees shall be used to
distribute grant funds as the Louisiana Equine Promotion and Research Advisory Board so
desires.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
G. There is hereby created, as a special statutorily dedicated fund account within the
state treasury, the Louisiana Equine Promotion and Research Advisory Board Special
Prestige License Plate Dedicated Fund Account, hereafter referred to in this Subsection as
the "account". Notwithstanding any other provision of law, after compliance with the
requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the
Bond Security and Redemption Fund, and after a sufficient amount is allocated to pay all of
the obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay an amount equal to the annual royalty fee
collected by the department into the account. All of the monies in the account shall be
appropriated each year by the legislature to the Louisiana Equine Promotion and Research
Advisory Board for application first to pay principal and interest on any debt issued by the
Louisiana Equine Promotion and Research Advisory Board and second to pay any operating
expenses of the Louisiana Equine Promotion and Research Advisory Board. Monies
deposited into the account shall be categorized as fees and self-generated revenue for the sole
purpose of reporting related to the executive budget, supporting documents, and general
appropriation bills and shall be available for annual appropriation by the legislature.
*Acts 2022, No. 427, §1.*
##### **§ 47:463.225** Special prestige license plate; "Juneteenth" {#sec-47-463.225 omnilex-key=us-la-statutes--rs-title-47--47:463.225}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Juneteenth" plate, provided
there is a minimum of one thousand applicants for such plate. The plate shall be restricted
to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the Southwest Louisiana (SWLA)
Juneteenth Committee, Inc., to select the color and design of the plate, provided it is in
compliance with R.S. 47:463(A)(3). The design shall include the word "Juneteenth".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
treasurer of the SWLA Juneteenth Committee, Inc. The monies received from the royalty
fees shall be used to assist the SWLA Juneteenth Committee, Inc.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2023, No. 163, §1.*
##### **§ 47:463.226** Special prestige license plates; Louisiana State University 2023 NCAA Women's National Championship {#sec-47-463.226 omnilex-key=us-la-statutes--rs-title-47--47:463.226}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the Louisiana State University
2023 NCAA Women's National Championship plate. The plate shall be restricted to use on
passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the Louisiana State University Board
of Supervisors to select the color and design of the plate, provided it is in compliance with
R.S. 47:463(A)(3). The design shall include the year "2023".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. An annual fee of fifty-one dollars shall be paid to Louisiana State University for
each license plate issued as provided in this Section.
E. The tax for the plate shall be the standard motor vehicle license tax imposed by
Article VII, Section 5 of the Constitution of Louisiana.
F. The department shall collect the annual fee required by Subsection D of this
Section for each license plate. The department shall retain one dollar from each annual fee
to offset administrative costs. The remainder of the fee shall be forwarded to Louisiana State
University. The amount forwarded to the institution shall be considered to be a charitable
donation to Louisiana State University by the applicant.
G. The secretary shall establish such rules and regulations as are necessary to
implement the provisions of this Section, including but not limited to rules and regulations
governing the collection and disbursement of fees, the transfer and disposition of such
license plates, the colors available, and the design criteria.
H. The monies received by Louisiana State University shall be used solely for
academic or financial need-based scholarships.
I. Upon the signing of a contract authorizing the use of the logo of Louisiana State
University, the secretary of the Department of Public Safety and Corrections shall establish
the "Louisiana State University 2023 NCAA Women's National Championship" in
accordance with the provisions of this Section.
J. The special license plate authorized by this Section shall not be subject to the
design requirements provided for by R.S. 47:463(A)(3).
*Acts 2023, No. 163, §1.*
##### **§ 47:463.227** Special prestige license plate; "Utility Line Worker" {#sec-47-463.227 omnilex-key=us-la-statutes--rs-title-47--47:463.227}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Utility Line Worker" plate,
provided there is a minimum of one thousand applicants for the plate. The plate shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with a designee from Entergy, Cleco,
Southwestern Electric Power Company, the Association of Electric Cooperatives, the
Louisiana Electric Power Authority, AT&T, and the Louisiana Internet Association to select
the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The
design shall include the words "Utility Line Worker".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. The royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Community and Technical College System Certified Line Worker programs to
assist students in purchasing required climbing tools.
F. The secretary shall promulgate rules and regulations as are necessary to implement
the provisions of this Section.
*Acts 2023, No. 173, §1.*
##### **§ 47:463.228** Special prestige license plate; "Louisiana Soccer Association" {#sec-47-463.228 omnilex-key=us-la-statutes--rs-title-47--47:463.228}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana Soccer
Association" plate, provided there are a minimum of one thousand applicants for the plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the president of the Louisiana Soccer
Association or his designee to select the color and design of the plate, provided the design
is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Soccer Association to be used in support of its mission of growing, promoting, and
enhancing the culture of soccer across Louisiana.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2023, No. 173, §1.*
##### **§ 47:463.229** Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG"" {#sec-47-463.229 omnilex-key=us-la-statutes--rs-title-47--47:463.229}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana Respiratory
Therapist "RT STRONG"" plate, provided there are a minimum of one thousand applicants
for the plate. The plate shall be restricted to use on passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the president of the Louisiana
Society for Respiratory Care or his designee to select the color and design of the plate,
provided the design is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Society for Respiratory Care to be used in support of its mission which raises
public awareness of respiratory care, pulmonary promotion, and disease prevention.
Additionally, the monies shall be used to encourage, develop, and provide, on a regional
basis, educational programs in respiratory therapy and diagnostics.
*Acts 2023, No. 173, §1.*
##### **§ 47:463.230** Special prestige license plate; "3' for Cyclists" {#sec-47-463.230 omnilex-key=us-la-statutes--rs-title-47--47:463.230}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "3' for Cyclists" plate,
provided that there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Metro Bicycle Coalition of New
Orleans, otherwise known as Bike Easy, to select the color and design of the plate, provided
that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "3' for
Cyclists".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Metro Bicycle Coalition of New Orleans. The monies received from the royalty fees shall
be used to assist the Metro Bicycle Coalition of New Orleans.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.231** Special prestige license plate; "Support Wildlife Rehabilitation" {#sec-47-463.231 omnilex-key=us-la-statutes--rs-title-47--47:463.231}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Support Wildlife
Rehabilitation" plate, provided that there is a minimum of one thousand applicants for such
plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the NOLA Wildlife Center to select
the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3).
The design shall include the words "Support Wildlife Rehabilitation"and an image or logo
of a wild animal.
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
NOLA Wildlife Center. The monies received from the royalty fees shall be used to assist
with the costs of wildlife rehabilitation and may be distributed by the NOLA Wildlife Center
in the form of grants to licensed wildlife rehabilitators or licensed wildlife rehabilitation
centers.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.232** Special prestige license plate; "St. Thomas Aquinas" {#sec-47-463.232 omnilex-key=us-la-statutes--rs-title-47--47:463.232}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "St. Thomas Aquinas" plate,
provided that there is a minimum of one hundred applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the St. Thomas Aquinas Regional
Catholic High School to select the color and design of the plate, provided that it is in
compliance with R.S. 47:463(A)(3). The design shall include the words "St. Thomas
Aquinas".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
St. Thomas Aquinas Regional Catholic High School. The monies received from the royalty
fees shall be used to assist the administration of the school.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.233** Special prestige license plate; "Evangel Christian Academy" {#sec-47-463.233 omnilex-key=us-la-statutes--rs-title-47--47:463.233}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Evangel Christian
Academy" plate, provided that there is a minimum of one hundred applicants for such plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with Evangel Christian Academy
administration to select the color and design of the plate, provided that it is in compliance
with R.S. 47:463(A)(3). The design shall include the words "Evangel Christian Academy".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Evangel Christian Academy's administration. The monies received from the royalty fees
shall be used to assist the school.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.234** Special prestige license plate; "United States Submarine Veterans" {#sec-47-463.234 omnilex-key=us-la-statutes--rs-title-47--47:463.234}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "United States Submarine
Veterans" plate, provided that there is a minimum of one thousand applicants for such plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the United States Submarine
Veterans Charitable Foundation, Inc. to select the color and design of the plate, provided that
it is in compliance with R.S. 47:463(A)(3). The design shall include the words "United
States Submarine Veterans".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
treasurer of the United States Submarine Veterans Charitable Foundation, Inc. The monies
received from the royalty fees shall be used to provide scholarships for children.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.235** Special prestige license plate; "Leesville High School Alumni" {#sec-47-463.235 omnilex-key=us-la-statutes--rs-title-47--47:463.235}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be the "Leesville High School Alumni "
plate, provided that there is a minimum of one thousand applicants for such plate. The plate
shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles,
and vans.
B. The secretary shall work in conjunction with the Alumni Association Executive
Board, to select the color and design of the plate, provided that it is in compliance with R.S.
47:463(A)(3). The design shall include the words "Leesville High School Alumni".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to
Leesville High School Alumni Association. The monies received from the royalty fees shall
be used to provide scholarships.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.236** Special prestige license plate; "Humane Society of Louisiana" {#sec-47-463.236 omnilex-key=us-la-statutes--rs-title-47--47:463.236}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be the "Humane Society of Louisiana" plate,
provided that there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
B. The secretary shall work in conjunction with the Humane Society of Louisiana
to select the color and design of the plate, provided that it is in compliance with R.S.
47:463(A)(3). The design shall include the words "Humane Society of Louisiana".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
treasurer of the Humane Society of Louisiana. The monies received from the royalty fees
shall be used to fund spay and neuter programs to help with current overpopulation of
animals.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 439, §1.*
##### **§ 47:463.237** Special prestige license plate; "Telecommunicator" {#sec-47-463.237 omnilex-key=us-la-statutes--rs-title-47--47:463.237}
A.(1) The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Telecommunicator" plate,
provided that there is a minimum of one thousand applicants for such plate. The plate shall
be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall
create the special prestige license plate when the applicable statutory provisions are met and
the department's electronic vehicle and title registration system is updated to accommodate
the creation of new plates.
B. The secretary shall work in conjunction with the chairpersons of the Louisiana
Care and Compassion Committee of the Louisiana Association of Public Safety
Communications Officials to select the color and design of the plate, provided that it is in
compliance with R.S. 47:463(A)(3). The design shall include the words
"Telecommunicator".
C. The special prestige license plate shall be issued, upon application, to any
telecommunicator in good standing with a law enforcement, EMS, fire, or a 9-1-1 agency in
the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Louisiana Care and Compassion Committee of the Louisiana Association of Public Safety
Communications Officials.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to
implement the provisions of this Section.
*Acts 2024, No. 62, §1.*
##### **§ 47:463.238** Special prestige license plate; "Special Needs Advocacy, Support and Inclusion for all Abilities" {#sec-47-463.238 omnilex-key=us-la-statutes--rs-title-47--47:463.238}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a special prestige motor vehicle license plate to be known as the "Special Needs
Advocacy, Support and Inclusion for All Abilities" plate, provided that there is a minimum
of one thousand applicants for such plate. The plate shall be restricted to use on passenger
cars, pickup trucks, recreational vehicles, motorcycles, and vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall
create the special prestige license plate when the applicable statutory provisions are met and
the department's electronic vehicle and title registration system is updated to accommodate
the creation of new plates.
B. The secretary shall work in conjunction with the president of The Arc Baton
Rouge to select the color and design of the plate, provided that it is in compliance with R.S.
47:463(A)(3). The design shall include the words "Special Needs Advocacy, Support and
Inclusion for All Abilities".
C. The special prestige license plate shall be issued upon application to any citizen
of Louisiana certified as a member of The Arc Baton Rouge in the same manner as any other
motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to The
Arc Baton Rouge. The monies received from the royalty fees shall be used to provide
advocacy, services, and support for Louisiana children and adults with special needs and of
all abilities.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 62, §1.*
##### **§ 47:463.239** Special prestige license plate; "Grambling State University World Famed Tiger Marching Band" {#sec-47-463.239 omnilex-key=us-la-statutes--rs-title-47--47:463.239}
A. The secretary of the Department of Public Safety and Corrections, office of motor
vehicles shall establish a special prestige motor vehicle license plate to be known as the
"Grambling State University World Famed Tiger Marching Band" plate, provided that there
is a minimum of one thousand applicants for such plate. The plate shall be restricted to use
on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the Grambling State University
president and the head band director to select the color and design of the plate, provided that
it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Grambling
State University World Famed Tiger Marching Band".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. The royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to
Grambling State University. The monies received from the royalty fees shall be used solely
to assist the marching band program at Grambling State University.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 138, §1.*
##### **§ 47:463.240** Special prestige license plate; "Mystic Krewe of Femme Fatale" {#sec-47-463.240 omnilex-key=us-la-statutes--rs-title-47--47:463.240}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Mystic Krewe of Femme
Fatale" plate, provided that there is a minimum of one thousand applicants for such plate.
The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles,
motorcycles, and vans.
B. The secretary shall work in conjunction with the Mystic Krewe of Femme Fatale
to select the color and design of the plate, provided that it is in compliance with R.S.
47:463(A)(3). The design shall include the words "Mystic Krewe of Femme Fatale".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Mystic Krewe of Femme Fatale. The monies received from the royalty fees shall be used for
the organization's community engagement events to support its mission of uplifting the
community through various endeavors of engagement, awareness, and social enhancement
in order to make a difference in the New Orleans metropolitan area and across the state of
Louisiana.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 366, §1.*
##### **§ 47:463.241** Special prestige license plates; "Louisiana State University Baseball National Champions" {#sec-47-463.241 omnilex-key=us-la-statutes--rs-title-47--47:463.241}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Louisiana State University
Baseball National Champions" plate, provided that there is a minimum of one thousand
applicants for such plate. The plate shall be restricted to use on passenger cars, pickup
trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the Louisiana State University Board
of Supervisors to select the color and design of the plate, provided that it is in compliance
with R.S. 47:463(A)(3). The design shall include the words "LSU Baseball National
Champions".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This fee shall be in addition
to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The department shall retain one dollar from each annual fee to offset
administrative costs. The remainder of the fee shall be forwarded to Louisiana State
University as a charitable donation to Louisiana State University by the applicant.
F. The secretary shall promulgate and adopt rules and regulations as are necessary
to implement the provisions of this Section.
*Acts 2024, No. 429, §1.*
##### **§ 47:463.242** Special prestige license plate; "Jefferson Parish Bicentennial" {#sec-47-463.242 omnilex-key=us-la-statutes--rs-title-47--47:463.242}
A. The secretary of the Department of Public Safety and Corrections shall establish
a special prestige motor vehicle license plate to be known as the "Jefferson Parish
Bicentennial" plate, provided that there is a minimum of one thousand applicants for such
plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational
vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the governing authority of Jefferson
Parish to select the color and design of the plate, provided that it is in compliance with R.S.
47:463(A)(3). The design shall include the words "Jefferson Parish Bicentennial".
C. The special prestige license plate shall be issued, upon application, to any citizen
of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall
be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in
addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the
Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to
be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the
Jefferson Community Foundation. The monies received from the royalty fees shall be used
for public purposes, such as the planning and development of a series of cultural events and
activities surrounding the Bicentennial of Jefferson Parish.
*Acts 2024, No. 458, §1.*
##### **§ 47:464** Road tractors {#sec-47-464 omnilex-key=us-la-statutes--rs-title-47--47:464}
On each road tractor, an annual registration or license tax, on the basis of seven dollars and fifty cents ($7.50) per thousand pounds gross weight of such vehicle shall be imposed, provided that the minimum charge thereon shall not be less than twenty-five dollars ($25.00).
##### **§ 47:465** Motorcycles {#sec-47-465 omnilex-key=us-la-statutes--rs-title-47--47:465}
For each motorcycle an annual registration or license tax of three dollars ($3.00) shall be collected by the commissioner, or through such agency as he might designate.
##### **§ 47:466** Commercial passenger vehicles {#sec-47-466 omnilex-key=us-la-statutes--rs-title-47--47:466}
A. For each motor vehicle, semitrailer, or tandem semitrailer used primarily for the transportation of passengers, bus or passenger coach, and except trackless street or trolley cars and bona fide taxi cabs constructed and operated as such within the corporate limits of incorporated municipalities, an annual registration or license tax of six dollars and twenty-five cents per capacity passenger shall be collected by the commissioner, or through such agency as he might designate; provided that the minimum license or registration tax to be paid under this Section shall not be less than twenty-five dollars.
B. No registration or license tax shall apply, nor shall registration be afforded to any trailer for passenger carrying purposes, and it shall be unlawful and constitute a misdemeanor, punishable as hereinafter provided, for any person to operate a trailer as a passenger carrying vehicle.
C. Any bus or passenger coach as described in this Section which has been converted to a noncommercial vehicle for personal use shall be eligible for military honor plates as provided for in R.S. 47:490.7 without payment of any additional fee.
*Acts 1989, No. 723, §1; Acts 2005, No. 365, §1, eff. June 30, 2005.*
##### **§ 47:467** Commercial passenger vehicles operated under municipal franchises {#sec-47-467 omnilex-key=us-la-statutes--rs-title-47--47:467}
Notwithstanding any provision of this Chapter where a bus or passenger coach or passenger carrying trailer or semi-trailer is operated wholly within the corporate limits of an incorporated municipality and also operates within seven miles of the corporate limits thereof under a franchise from the municipality, an annual registration or license tax of three dollars and twenty-five cents ($3.25) per passenger seat shall be collected by the commissioner or through such agency as he might designate. The term "franchise" as used in this section means a legal franchise granted by the governing authority of a municipality, which authorizes the operation of a general public transportation system. Any vehicle licensed and registered for city use only in a municipality of a population of twenty-five hundred or less, and actually maintained and domiciled and kept therein, may be operated beyond the seven mile limit for an occasional trip, in no event to exceed four during each calendar month, provided that such trip be reported to the director of public safety prior to making the said trip.
##### **§ 47:468** School and charity buses {#sec-47-468 omnilex-key=us-la-statutes--rs-title-47--47:468}
Any passenger carrying vehicle, of whatever class, of a capacity of more than seven passengers and used in the transportation of teachers or pupils to or from schools or their institutions of learning under contract or other arrangement made by or with the constituted and authorized school authorities, and any same type vehicle, which is owned and operated by and solely used for a nonprofit charitable institution, shall pay an annual license or registration fee of ten dollars per vehicle, regardless of its passenger capacity.
For the purposes of this Section the applicant shall provide his sales tax exemption number as issued by the Louisiana Department of Revenue. This requirement shall not be necessary for religious orders operating as nonprofit charitable institutions.
*Amended by Acts 1975, No. 754, §1.*
##### **§ 47:469** Taxi cabs {#sec-47-469 omnilex-key=us-la-statutes--rs-title-47--47:469}
For taxi cabs designed, constructed, and bona fide operated as such, the annual rate shall be thirty dollars per vehicle. The issuance of a registration certificate or license plate hereunder shall not be construed as an authority on the part of the owner or operator of the vehicle to operate the same in violation of law, or the rules and regulations of the public service commission.
*Amended by Acts 1964, No. 366, §1.*
##### **§ 47:469.1** Special prestige license plate; "For Hire", city of New Orleans {#sec-47-469.1 omnilex-key=us-la-statutes--rs-title-47--47:469.1}
A. Taxi cabs, limousines, horse-drawn carriages, pedicabs, general charter tour vehicles, sightseeing tour vehicles, courtesy vehicles, non-emergency medical vehicles, airport shuttles, and accessible taxi cabs owned or operated by companies licensed by the city of New Orleans shall be issued a special "For Hire" plate.
B. The plate shall be designated with a series consisting of numeric characters, alpha characters, or any combination thereof. The series shall be consistent with the license number issued by the city of New Orleans to identify the vehicle and may be accompanied by a symbol or emblem representing the city of New Orleans, taxi cab bureau.
C.(1) The city of New Orleans shall provide the office of motor vehicles with the series to be issued to the vehicles. All plates authorized by this Section shall include a handling charge of three dollars and fifty cents, as authorized by R.S. 47:463(A)(3)(a), to offset the administrative costs of the department for the issuance of such plates. All vehicles registered with a "For Hire" plate, except horse-drawn carriages and pedicabs, shall also be issued a secondary plate, identical in appearance to the primary plate, which shall be displayed on the front of the vehicle.
(2) In addition to the three dollars and fifty cents authorized by R.S. 47:463(A)(3)(a) collected for the primary and secondary plate authorized by this Section, the annual rate for the plates shall be fifty dollars except commercial passenger vehicles shall be assessed the annual registration fee authorized by R.S. 47:466(A).
D.(1) Horse-drawn carriages and pedicabs, licensed by the city of New Orleans, shall be issued a plate for identification purposes only.
(2) The plate shall be designated by a series consisting of numeric characters, alpha characters, or any combination thereof. The series shall be consistent with the license number issued by the city of New Orleans to identify the vehicle and may be accompanied by a symbol or emblem representing the city of New Orleans, taxi cab bureau. The city of New Orleans shall provide the office of motor vehicles with the series to be issued to the vehicles.
(3) In addition to the three dollars and fifty cents as authorized by R.S. 47:463(A)(3)(a), the annual rate for the plate shall be thirty dollars.
E. Permissible road usage of horse-drawn carriages and pedicabs shall be determined by New Orleans city ordinances.
F. The commissioner is authorized to promulgate all rules and regulations necessary, in accordance with the Administrative Procedure Act, to administer and enforce the provisions of this Section.
*Acts 2012, No. 391, §1; Acts 2014, No. 273, §1.*
##### **§ 47:469.2** Taxi cabs; reconstructed title prohibition {#sec-47-469.2 omnilex-key=us-la-statutes--rs-title-47--47:469.2}
No vehicle issued a reconstructed title as provided in R.S. 32:707 or which has ever been issued a title marked as salvage, rebuilt, junk, total loss, or any equivalent certificate of title in this state or any other state shall be issued a registration certificate or license plate to operate as a taxicab.
*Acts 2012, No. 566, §3, eff. Oct. 15, 2012.*
##### **§ 47:470** Trademark or copyrighted logo license plate program for certain vehicles; commercial {#sec-47-470 omnilex-key=us-la-statutes--rs-title-47--47:470}
A. The purpose of this Section is to establish a program to curb the theft of commercial motor vehicle license plates for commercial fleet vehicles.
B.(1) In addition to the provisions of this Chapter authorizing the issuance of commercial license plates, the secretary of the Department of Public Safety and Corrections shall establish a program authorizing the issuance of apportioned license plates containing the registered trademark or copyrighted logo of a company. The license plates shall be restricted to trucks, tandem trucks, truck-tractors, semitrailers, or trailers, as provided in R.S. 47:462, that are owned and operated by a company for a commercial use, provided that such vehicles are part of a fleet of twenty-five or more vehicles.
(2) Any applicant company shall meet the following qualifications to participate in the program. Such applicant shall:
(a) Be registered in Louisiana pursuant to the International Registration Plan.
(b) Have a registered trademark or copyrighted logo. No personalized information, including the name of a person or his initials nor any other non-registered trademark or non-copyright information shall qualify an applicant to participate in the program established pursuant to this Section.
(c) Meet any other necessary qualifications as determined by the office of motor vehicles pursuant to rules promulgated in accordance with the Administrative Procedure Act.
(3)(a) Each application by a company for a logo license plate shall include, but shall not be limited to the following information:
(i) The company name.
(ii) Any legal documents, including the Certificate of Registration from the United States Patent and Trademark Office verifying the trademark or copyrighted logo.
(iii) A drawing of the registered trademark or copyrighted logo.
(iv) The classification pursuant to R.S. 47:462 of vehicles to be registered.
(v) Any other information deemed necessary and appropriate by the secretary.
(b) No application shall be approved for a license plate if the trademark or copyright logo is "pending".
(4) Prior to the issuance of any license plate, it shall be the responsibility of the applicant to provide the office of motor vehicles with the express written consent of the holder of any trademark or copyright applicable to any logo, artwork, or phrase to be used on any license plate authorized by this Section. If the consent is not provided, then the relevant logo, artwork, or phrase shall not be used.
C. The department shall collect a one-time charge not to exceed three hundred dollars to offset the cost of production of the logo license plate, including administrative costs, which shall be in addition to the regular motor vehicle license fee established by law for the registration of the vehicles authorized under Paragraph (B)(1) of this Section.
D. The department shall establish rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to the qualifications, application process, collection of fees, and design criteria.
*Acts 2006, No. 405, §1.*
##### **§ 47:471** Military surplus motor vehicles; special license plate {#sec-47-471 omnilex-key=us-la-statutes--rs-title-47--47:471}
A. The deputy secretary of the Department of Public Safety and Corrections, public
safety services, shall establish a special motor vehicle license plate for military surplus motor
vehicles.
B. On receipt of an application the commissioner may issue a registration certificate
and appropriately designed license plate to an owner of a military surplus motor vehicle. The
owner of a military surplus motor vehicle applying for registration pursuant to this Section
shall submit to the department, in the manner prescribed by the department, certification that
the vehicle is capable of being safely operated on the highways of this state. The military
surplus motor vehicle license plate shall be issued to a resident of Louisiana in the same
manner as any other motor vehicle license plate.
C. The department shall collect the standard motor vehicle license tax imposed by
Article VII, Section 5 of the Constitution of Louisiana, based upon the make and model of
the military surplus motor vehicle.
D. The department shall suspend the registration of any vehicle registered under this
Section that the department determines is not properly equipped or is otherwise unsafe to
operate.
E. The Department of Public Safety and Corrections, public safety services, shall
promulgate rules and regulations in accordance with the Administrative Procedure Act,
subject to oversight by the House and Senate committees on transportation, highways, and
public works, as necessary to implement the provisions of this Section. The rules and
regulations shall become effective not later than January 20, 2019.
*Acts 2018, No. 675, §2.*
##### **§ 47:472** Lost certificate or number plate {#sec-47-472 omnilex-key=us-la-statutes--rs-title-47--47:472}
A. If any number plate or registration certificate issued hereunder is lost, mutilated,
or becomes illegible, or is transferred from one person to another, the person who is entitled
thereto shall make immediate application for and obtain a duplicate or substitute therefor,
upon furnishing affidavit or information of such fact satisfactory to the commissioner and
upon payment of ten dollars for duplicate plate or plates and four dollars for each duplicate
certificate of registration.
B. All collections made under the provisions of this Section shall be apportioned to
funds in the same manner as if they were part of the license tax imposed. However, three
dollars of each fee for a duplicate certificate of registration shall be deposited in the state
general fund and eight dollars of each fee for a duplicate plate or plates shall be paid into the
state treasury on or before the twenty-fifth day of each month following their collection.
C. No fee shall be charged for transactions to issue a duplicate certificate of
registration to correct an address due to the renaming of a street or highway in accordance
with a parish or municipal ordinance.
*Amended by Acts 1970, No. 686, §1; Acts 1977, No. 415, §1, eff. July 1, 1977. Amended by Acts 1983, 1st Ex. Sess., No. 33, §4, eff. Jan. 19, 1983; Acts 1986, No. 1050, §1; Acts 1992, No. 984, §14; Acts 2021, No. 335, §3.*
##### **§ 47:473** Dealer inventory plates {#sec-47-473 omnilex-key=us-la-statutes--rs-title-47--47:473}
A. The office of motor vehicles (office) shall establish procedures by which licensed motor vehicle dealers (dealers) may obtain dealer inventory plates (plates).
B. The office shall determine the design and material of the plates.
C. The office shall design the forms which shall be used for applying for plates and shall determine the information which dealers shall include in application for plates.
D. Plates shall be valid for one year.
E. Each plate shall cost fifteen dollars.
F. Plates shall allow the dealer to which the plate is issued to operate any motor vehicle which is held by that dealer as inventory for any purpose which is related to offering the motor vehicle for sale, to displaying or exhibiting the motor vehicle to the public, to demonstrating the qualities of the motor vehicle, or to maintaining or enhancing the condition or the value of the motor vehicle.
G. A truck or tractor dealer may allow a prospective purchaser to use a vehicle to which the dealer has attached a dealer inventory plate which has been issued to the dealer. The prospective purchaser may use the vehicle for a maximum of five days to transport cargo for hire within the boundaries of this state for demonstration purposes. The dealer shall not receive any compensation for the use of the vehicle. The dealer shall complete and place in the vehicle a document which shall state the name and address of the dealer, the name and address of the prospective purchaser, the dates on which the prospective purchaser will use the vehicle, and such other information as the office of motor vehicles may require. The document shall be designed and distributed by the office of motor vehicles.
H. Dealers may allow authorized employees of educational institutions or licensed sales representatives of the dealer, or both, to use, for any purpose, a motor vehicle to which the dealer has attached a dealer inventory plate, provided the arrangement does not constitute renting or leasing the vehicle to the employee or sales representative. Renting or leasing does not include those transactions where a dealer-provided automobile is treated as a taxable fringe benefit to the licensed sales representative of the dealer under the provisions of 26 USC 61 et seq. and the regulations issued thereunder.
I. The office shall adopt rules to implement the provisions of this Section. All rules shall be adopted in accordance with the Administrative Procedure Act. The rules shall include but shall not be limited to:
(1) Rules to establish permissible and prohibited uses of plates.
(2) Rules establishing criteria and procedures for suspending or revoking the privilege of obtaining and using such plates.
(3) Rules establishing criteria and procedures for retrieving plates from dealers.
(4) Rules governing the use of dealer inventory plates to demonstrate trucks or tractors.
(5) Rules governing the use of motor vehicles with dealer inventory plates by employees of educational institutions and licensed sales representatives.
J. Any licensed motor vehicle dealer who is also a former prisoner of war and qualifies for a military honor license plate under the provisions of R.S. 47:490.2, upon application to the secretary, may obtain a license plate which is a dealer inventory plate under the provisions of this Section but which also contains the "XPOW" designation provided for by R.S. 47:490.2. A dealer inventory plate which is obtained under the provisions of this Subsection may be transferred by the dealer from one vehicle to another held by the dealer as inventory.
*Amended by Acts 1974, No. 390, §1; Acts 1981, No. 324, §1; Acts 1983, No. 429, §1; Acts 1983, No. 501, §1; Acts 1986, No. 723, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 1991, No. 486, §1; Acts 1991, No. 487, §1; Acts 1992, No. 631, §1, eff. July 2, 1992; Acts 1993, No. 6, §1; Acts 1999, No. 429, §1; Acts 2005, No. 365, §1, eff. June 30, 2005.*
##### **§ 47:473.1** Special personalized license plates for dealers {#sec-47-473.1 omnilex-key=us-la-statutes--rs-title-47--47:473.1}
A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall establish and issue special personalized plates for a dealer, as defined by R.S. 47:451(8). The personalized license plates may be used for such sale, demonstration, or trading purposes, including all deliveries and transfers of vehicles, as authorized by the secretary.
B. The secretary shall establish and promulgate rules and regulations for the procedures for application for and issuance of such personalized license plates, and shall fix a date, annually, by which applications shall be made. The secretary shall not issue a letter combination which might carry a connotation offensive to good taste and decency. A fee of twenty-five dollars annually shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee.
C. No two dealers shall be issued identical personalized plates. Each dealer shall make a new application and pay the fee for the personalized plates each time he desires to have such personalized plates issued to him. Once the dealer obtains personalized plates he shall be given priority on these plates for each of the following years that he makes timely and appropriate application.
D. Any such plates so issued may, during the registration period for which issued, be transferred from one vehicle owned or operated by the dealer to another.
*Acts 1984, No. 160, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989.*
##### **§ 47:473.2** Special handicapped license plates for dealers and owners of commercial vehicles {#sec-47-473.2 omnilex-key=us-la-statutes--rs-title-47--47:473.2}
A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall issue special handicapped license plates for a dealer, as defined by R.S. 47:451(8), and an owner of commercial vehicles as defined in R.S. 47:451(4). The special handicapped license plates shall be issued in lieu of dealer and commercial plates and in addition to any handicapped license plate issued for a vehicle under R.S. 47:463.4.
B. The secretary shall establish and promulgate rules and regulations for the issuance of handicapped license plates. Any vehicle bearing special handicapped license plates shall only be operated by or for the benefit of a person with a mobility impairment as defined in R.S. 47:463.4(E).
C. Each dealer or owner of a commercial vehicle shall make a new application and pay the fee for the special handicapped license plates each time he desires to have such handicapped plates issued to him. Once the dealer or owner of a commercial vehicle obtains special handicapped license plates, he shall be given priority on these plates for subsequent years that he makes timely and appropriate application.
D. Any such dealer plates so issued may, during the registration period for which issued, be transferred from one vehicle to another for the use and benefit of a person with a mobility impairment.
*Acts 1985, No. 299, §2; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:474** Transporter plates {#sec-47-474 omnilex-key=us-la-statutes--rs-title-47--47:474}
A. The office of motor vehicles shall establish procedures by which persons who transport vehicles of any type, by any method, may obtain transporter plates.
B. The office of motor vehicles shall determine the design and material of the transporter plates.
C. The office of motor vehicles shall design the application forms which shall be used for applying for transporter plates and shall determine the information which shall be included in the applications.
D. Transporter plates shall be valid for one year.
E. Each applicant for a transporter plate shall present evidence, in a form satisfactory to the office of motor vehicles, that the applicant is covered by a liability insurance policy or bond covering public liability and property damage. The policy or bond shall be for not less than ten thousand dollars for public liability and for not less than five thousand dollars for property damage.
F. Each transporter plate shall cost one hundred dollars.
G. Transporter plates may be used in lieu of other license plates required by law for transporting any vehicle, including but not limited to mobile homes, other trailers, trucks, and other motor vehicles.
H. The office of motor vehicles shall adopt rules to implement the provisions of this Section. All rules shall be adopted in accordance with the Administrative Procedure Act.
*Acts 1992, No. 631, §1, eff. July 2, 1992.*
##### **§ 47:474.1** In-transit plates {#sec-47-474.1 omnilex-key=us-la-statutes--rs-title-47--47:474.1}
Any dealer in motor vehicles, or trailers, or semitrailers, or other vehicles, may operate or move any such vehicle, or cause any such vehicle to be operated, or moved, upon the public roads, highways, and bridges without registering the vehicle and without attaching number plates to the vehicle, provided that the vehicle is being delivered to or from the dealer's place of business and provided that the dealer operating or moving or authorizing the operation or movement of the vehicle displays in plain sight upon the vehicle a placard which bears the name and address of the dealer and the words "IN TRANSIT".
*Acts 1992, No. 631, §1, eff. July 2, 1992.*
##### **§ 47:475** Minimum licenses {#sec-47-475 omnilex-key=us-la-statutes--rs-title-47--47:475}
Notwithstanding the provisions of R.S. 47:508, the minimum annual license fee for each vehicle subject to a license fee under this Chapter shall be ten dollars ($10.00), except that the minimum annual license fee shall be twenty-eight dollars ($28.00) for trucks weighted at ten thousand pounds or less as stated in R.S. 47:462 and that the minimum annual license fee shall be three dollars ($3.00) for private passenger automobiles licensed under R.S. 47:463, for motorcycles licensed under R.S. 47:465, and for animal drawn vehicles licensed under R.S. 47:470.
*Acts 2011, No. 85, §1.*
##### **§ 47:476** Common carrier vehicle substitutions {#sec-47-476 omnilex-key=us-la-statutes--rs-title-47--47:476}
The amount of the registration or license tax applied to a vehicle classified as a common carrier in excess of the amount which would be applied to it if it were not so classified, may be deducted from the registration or license tax due on any vehicle substituted therefor in such service during any registration period proportionately when the vehicle is sold or otherwise disposed of during such period, or is definitely withdrawn from such use or service, and such other vehicle substituted therefor.
##### **§ 47:477** Trailers to bear stenciled serial numbers {#sec-47-477 omnilex-key=us-la-statutes--rs-title-47--47:477}
Before issuing a license for any semitrailer, trailer, or tandem semitrailer, the deputy secretary of the Department of Public Safety and Corrections shall require the owner to furnish the deputy secretary the serial number of each such vehicle. This serial number shall be stenciled permanently on the rear axle of each vehicle. If the semitrailer, trailer or tandem semitrailer does not have a serial number, then the office of state police shall assign to the owner a serial number and stencil that number permanently on the vehicle. The fee for this service shall be not less than five dollars if the semitrailer, trailer, or tandem semitrailer is brought into the office of state police or a state police headquarters or station for stenciling, and shall be not less than ten dollars if it is necessary for a representative of the office to perform the service in the field. This fee shall be retained by the office of state police to help defray the expenses of administering this Section. The number so assigned and stenciled shall be used in making application for and the licensing of each such vehicle. Any fees charged in excess of said fees shall be adopted pursuant to R.S. 49:950, et seq.
*Amended by Acts 1958, No. 152, §1; Acts 1977, No. 427, §1, eff. July 1, 1977; Acts 1986, No. 344, §1.*
##### **§ 47:478** Trucks to bear name and address of owner or lessee; exceptions {#sec-47-478 omnilex-key=us-la-statutes--rs-title-47--47:478}
A.(1) All interstate motor carriers registered with the Interstate Commerce Commission which operate on the highways shall bear the name or trade name of the motor carrier under whose authority the vehicle is being operated. Such a name or trade name shall be placed on the outside of both truck doors and may be placed thereon by any means permitted by R.S. 32:651.
(2) All other trucks operated on the highways shall bear the name and address or equivalent identification of the owner or lessee. Such a name and address shall be placed on the outside of both truck doors and may be placed thereon by any means permitted by R.S. 32:651.
B. The requirement provided for in Subsection A of this Section shall apply to only those trucks licensed and registered for four thousand pounds or more and which are used for commercial purposes.
*Amended by Acts 1960, No. 421, §1; Acts 1970, No. 301, §2; Acts 1982, No. 408, §1; Acts 1984, No. 734, §1.*
##### **§ 47:479** Exemptions from license fee or tax {#sec-47-479 omnilex-key=us-la-statutes--rs-title-47--47:479}
In addition to the exemptions expressed elsewhere in this Chapter, the following shall be exempt from the payment of registration or license taxes:
(1) Farm tractors, self propelled farm equipment, and rubber-tired farm wagons and carts, which are designed primarily for field use and which are operated or moved only incidentally on the highways of this state, and which are used for farm purposes only.
(2) Trackless trolley coaches, buses or passenger coaches, or passenger carrying trailers or semi-trailers, operated wholly within the corporate limits of an incorporated municipality, or within the corporate limits of two or more contiguous, adjoining or abutting municipalities, and within a distance of one-half mile from the corporate limits thereof, under a franchise from one or all of said municipalities.
(3) Self-propelled motor cranes used exclusively for heavy construction by the building and utility industries in off-road construction, if such cranes or other equipment require special permits for operation on the highways because of over-size or overweight.
(4) Self-propelled oil well or gas well pulling units used exclusively for servicing oil or gas wells on off-road property, if such units require special permits for operation on the highways because of over-size or overweight.
(5) Log loaders used exclusively for loading logs.
(6) Trailers and semi-trailers with a gross vehicle weight rating of not more than twelve thousand pounds, when owned and used by a retail business in this state and designed and used exclusively for the purposes of pick-up or delivery of new, used, or repaired farm equipment.
*Amended by Acts 1956, No. 348, §1; Acts 1963, No. 59, §1; Acts 1970, No. 331, §1; Acts 1972, No. 188, §1; Acts 1991, No. 306, §2.*
##### **§ 47:479.1** Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs {#sec-47-479.1 omnilex-key=us-la-statutes--rs-title-47--47:479.1}
No dealer in new vehicles shall be required to pay the registration, title, and license fee or tax when registering a new vehicle withdrawn from inventory and furnished to any secondary school, college, or public school board on a free loan basis for exclusive use in a driver education program licensed by the Department of Public Safety and Corrections, public safety services.
*Added by Acts 1978, No. 637, §1; Acts 2011, No. 294, §4.*
##### **§ 47:480** Cost of collection {#sec-47-480 omnilex-key=us-la-statutes--rs-title-47--47:480}
The cost of collecting the taxes imposed by this chapter, except the cost of license plates, shall be paid by the commissioner, and for the purpose he shall withhold from the first sums collected hereunder a sum not to exceed $250,000.00.
*Amended by Acts 1950, No. 20, §1; Acts 1954, No. 425, §1; Acts 1957, No. 17, §1; Acts 1972, No. 96, §6, eff. Jan. 1, 1973.*
##### **§ 47:481** Disposition of collections {#sec-47-481 omnilex-key=us-la-statutes--rs-title-47--47:481}
Except as provided in R.S. 47:480, all fees and taxes provided for in this Chapter,
including the permit fees, shall be paid to the state treasurer on or before the tenth day of
each month following their collection and shall be credited to the account of the
Transportation Trust Fund, the State Highway Improvement Fund, state highway fund No.
2, the New Orleans Ferry Fund, and the Regional Maintenance and Improvement Fund, as
provided by law.
*Added by Acts 1950, No. 20, §2; Acts 1999, No. 897, §1, eff. July 2, 1999; Acts 2000, 2d Ex. Sess., No. 3, §1, eff. June 30, 2000; Acts 2006, No. 708, §1, eff. July 1, 2006; Acts 2008, 2nd Ex. Sess., No. 11, §1, eff. March 24, 2008; Acts 2011, No. 390, §1, eff. July 1, 2012; Acts 2012, No. 865, §2, eff. Jan. 1, 2013; Acts 2013, No. 273, §1, eff. July 1, 2013; Acts 2019, No. 362, §4, eff. June 11, 2019.*
##### **§ 47:482** Interchange trailers and semi-trailers {#sec-47-482 omnilex-key=us-la-statutes--rs-title-47--47:482}
Any trailer or semi-trailer which is duly registered in any state other than the state of Louisiana, may be operated upon the public highways of this state without registration or license, in the transportation of interstate and intrastate freight on the same trailer or semi-trailer, provided such trailer or semi-trailer is being used in interchange and adequate records are on file to verify such interchange; and provided further that the power unit pulling such trailer is duly licensed and registered in the state of Louisiana.
*Added by Acts 1958, No. 281, §1.*
#### **PART II-A** MILITARY HONOR LICENSE PLATES FOR VETERANS AND MILITARY PERSONNEL
##### **§ 47:490.1** Military honor plates for veterans and other military personnel {#sec-47-490.1 omnilex-key=us-la-statutes--rs-title-47--47:490.1}
A.(1) The legislature finds that military service is absolutely essential to the protection of the way of life and form of government enjoyed by the citizens of this state and country. Indeed without the risks and sacrifice of the men and women who serve and have served our country in uniform, the liberties and democracy exercised in this state and country would not exist.
(2) The legislature further finds that the state has an obligation to express its gratitude and debt to its veterans and military personnel. For decades the state has used motor vehicle license plates to express this governmental gratitude and debt. Through the issuance of official military honor license plates, the state honors those who have, in many cases, placed themselves in harm's way in order to protect our freedom and our way of life. Furthermore, honoring those who have served raises public awareness of such service. This awareness in turn serves to aid in recruitment of young people to military service.
(3) The legislature further finds that these plates are unique and distinct from prestige plates, are issued to an easily identified class of individuals, are often issued and renewed without additional fees, do not require a minimum number of applicants, and are not used to raise funds for institutions or organizations.
B. The legislature concludes from these findings that the state has a legitimate governmental interest in the issuance of military honor license plates to military personnel and veterans as a way to both honor veterans and to raise public awareness of their service. The legislature further concludes that these plates are issued in accordance with a "narrow, objective, and definitive standard" as is recommended by the *Henderson vs. Stalder* , 265 F.Supp.2d 699 (E.D. La., 2003) decision.
*Acts 2005, No. 365, §1, eff. June 30, 2005.*
##### **§ 47:490.1.1** Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer {#sec-47-490.1.1 omnilex-key=us-la-statutes--rs-title-47--47:490.1.1}
A. The provisions of this Section shall be applicable to a Louisiana resident who has
been issued a military honor license plate under the provisions of this Part.
B. In the event the motor vehicle registration system of the office of motor vehicles
is re-engineered, or other technology is otherwise made available to the office of motor
vehicles, and upon application of a Louisiana resident who holds a military honor license
plate issued under the provisions of this Part, the deputy secretary of public safety shall issue
a military honor license plate with an identical number for use on an applicant's motorcycle
and boat trailer in lieu of the regular motor vehicle registration license plate applicable to a
motorcycle and boat trailer. The applicant shall comply with state laws relating to registration
and licensing of a motorcycle and boat trailer.
C. No vehicle license tax and fee shall be charged for issuance of an additional
military honor license plate as authorized by this Section, and such plate shall not be subject
to the renewal requirements applicable to standard plates.
D. The deputy secretary of public safety shall adopt such rules and regulations as are
necessary to implement the provisions of this Section, including but not limited to rules and
regulations governing the transfer and disposition of such license plates.
*Acts 2017, No. 320, §1.*
##### **§ 47:490.2** Military honor license plates for former prisoners of war {#sec-47-490.2 omnilex-key=us-la-statutes--rs-title-47--47:490.2}
A. The provisions of this Section shall be applicable to former prisoners of war of World War I, World War II, the Korean War, and the Vietnamese Conflict.
B. Upon application of a former prisoner of war, the secretary shall issue military honor license plates, to be used in lieu of the regular motor vehicle registration license plates for passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which plates shall contain the designation "XPOW" followed by such numbers as the secretary finds expedient. The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a former prisoner of war as shall be acceptable to the secretary.
C. No fee shall be charged for the military honor license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates.
D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.
E. The surviving spouse of a former prisoner of war may retain and use the military honor license plate issued to the former prisoner of war.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.3** Military honor license plates for members of the Louisiana National Guard {#sec-47-490.3 omnilex-key=us-la-statutes--rs-title-47--47:490.3}
A. The secretary of the Department of Public Safety and Corrections shall establish
military honor license plates for passenger cars, pickup trucks, vans, motorcycles,
recreational vehicles, and motor homes that may be issued to any active member of the
Louisiana National Guard or any member who has been honorably discharged from the
Louisiana National Guard upon such member's application. The license plate shall bear either
the official emblem of the guard or the letters "LANG" followed by such numbers as the
secretary finds expedient, and he shall establish such rules and regulations as are necessary.
B. Oversight review of the secretary's rules and regulations shall be conducted by the
Joint Legislative Committee on Transportation, Highways and Public Works.
C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be
in addition to the regular motor vehicle license fee.
D. The adjutant general is authorized to recognize not more than one hundred
personal staff members, battalion commanders, directors of various facilities, full colonels
and above, and others by designating the issue of military honor license plates numbered "1"
through "100". The adjutant general is responsible for furnishing the secretary necessary
information to effect issue of the plates. The secretary shall issue replacement plates for those
military honor license plates so surrendered. Any current or former member in good standing
shall continue to have the option to renew his military honor plates annually.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2021, No. 41, §1.*
##### **§ 47:490.4** Military honor license plates for certain disabled veterans {#sec-47-490.4 omnilex-key=us-la-statutes--rs-title-47--47:490.4}
A. For the purpose of this Section, a qualified disabled veteran shall include any veteran who has a service-connected disability of fifty percent or more and who is a resident of this state.
B. Upon the application of a qualified disabled veteran, the secretary shall issue to such veteran a military honor license plate, restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, to be used in lieu of the regular motor vehicle registration license plate. The military honor license plate shall contain the designation "DV" and shall bear the international symbol of accessibility followed by such numbers as the secretary finds expedient. The applicant shall comply with all state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a qualified disabled veteran as shall be acceptable to the secretary.
C. No fee shall be charged for the license plates authorized by this Section and such plates shall not be subject to the renewal requirements applicable to standard plates.
D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.
E. The secretary may issue a military honor license plate, as provided for in this Section, for each vehicle registered in the applicant's name, and the holder of such license plate shall be accorded the same privileges as holders of license plates for persons with mobility impairments. The secretary shall also issue a hang tag as provided in R.S. 47:463.4(B)(1), which bears the international symbol of accessibility, to any disabled veteran who has or is issued such a plate and who requests the hang tag. No fee shall be charged for the hang tag, and it shall be exempt from renewal requirements applicable to hang tags issued pursuant to R.S. 47:463.4. However, lost, destroyed, or mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C), including payment of the reissuance fee. A person using the hang tag in a vehicle with a disabled veteran license plate is not required to obtain or possess a mobility impairment driver's license or identification card.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 700, §1; Acts 2014, No. 579, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.*
##### **§ 47:490.5** Military honor license plates for Congressional Medal of Honor recipients {#sec-47-490.5 omnilex-key=us-la-statutes--rs-title-47--47:490.5}
A. The provisions of this Section shall be applicable to Congressional Medal of Honor recipients.
B. Upon application of a Congressional Medal of Honor recipient, the secretary shall issue a military honor license plate to be used in lieu of the regular motor vehicle registration license plates on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The center portion shall have the state seal on the left, the owner's initials in the center, with such license numbers as the secretary finds expedient underneath, and the seal of the Congressional Medal of Honor Society on the right. The words "Congressional Medal of Honor" shall be printed across the bottom of the license plate. With the exception of these special designations, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3). The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a Congressional Medal of Honor recipient as shall be acceptable to the secretary.
C. No fee shall be charged for the license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates.
D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.6** Military honor license plates for participants in Operation Desert Shield/Desert Storm {#sec-47-490.6 omnilex-key=us-la-statutes--rs-title-47--47:490.6}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon application of any citizen of Louisiana who was a member of the United States armed forces or of the Coast Guard who served in Operation Desert Shield/Desert Storm as certified by the Department of Veterans' Affairs.
B. The charge for this license plate shall be the regular motor vehicle registration license fee.
C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.7** Military honor license plates for veterans and retired veterans {#sec-47-490.7 omnilex-key=us-la-statutes--rs-title-47--47:490.7}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, vans, motorcycles, recreational vehicles, and noncommercial passenger vehicles which have been converted to personal use which may be issued to any veteran or retired veteran of the armed forces of the United States upon the veteran's application. The military honor license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, said plate shall bear the name of the appropriate branch of the armed service and shall designate either "US VETERAN" or "RETIRED US VETERAN" as the case may be.
B. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. Retired members of the armed services of the United States applying for the plates shall present to the issuing official a copy of their active duty retirement orders or other proof of retirement from active service with one of the armed forces of the United States. Veterans of the armed services of the United States who are not retired shall present to the issuing official a copy of their discharge from active service with one of the armed forces of the United States. The charge for this license plate shall be the same as for regular license plates.
C.(1) Except as provided in Paragraph (2) of this Subsection, the military honor license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, vans, motorcycles, and recreational vehicles registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued and by him returned to the issuing official.
(2) The military honor license plates shall be used upon noncommercial vehicles once used as commercial passenger vehicles as defined in R.S. 47:466 which have been converted for personal use registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom it is issued and by him returned to the issuing official.
D. The secretary shall promulgate such rules and regulations as necessary to implement the provisions of this Section. Oversight review of the secretary's proposed rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.
*Acts 2005, No. 365, §1, eff. June 30, 2005.*
##### **§ 47:490.8** Military honor license plates for Louisiana members and retired members of the reserve forces of the United States {#sec-47-490.8 omnilex-key=us-la-statutes--rs-title-47--47:490.8}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates that may be issued, upon application, to any citizen of Louisiana who is an active member of the military reserve forces of the United States. The license plate shall bear either the official emblem of such reserve forces or the words "U.S. Reserve Forces" and such numbers as the secretary finds expedient, and he shall establish such rules and regulations as are necessary. The plates provided for herein shall be surrendered to the secretary upon termination of active military reserve duty. The license plate shall be available for use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates that may be issued, upon application, to any citizen of Louisiana who is a retired member of the military reserve forces of the United States. A retired member is one who is receiving, or is eligible to receive, or will be eligible to receive, a pension from the federal government for military service. The license plate shall bear either the official emblem of such reserve forces or the words "U.S. Reserve Forces Retired" and such numbers as the secretary finds expedient, and he shall establish such rules and regulations as are necessary. The plates provided for herein shall be surrendered to the secretary upon the death of the retired person.
C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee for number plates.
D. Each person who is retired from the United States Marine Corps Reserve shall be eligible to receive a military honor license plate, to be issued under the terms and conditions of this Section, which license plate shall bear the phrase "USMC - Ret." and such numbers as the secretary shall determine.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.9** Military honor license plates; World War II veterans {#sec-47-490.9 omnilex-key=us-la-statutes--rs-title-47--47:490.9}
A. The secretary of the Department of Public Safety and Corrections shall establish
military honor license plates for motor vehicles restricted to passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans, which may be issued upon application of any
citizen of Louisiana who was a member of the United States armed forces or of the Coast
Guard who served in World War II.
B. No fee shall be charged for the military honor license plates authorized by this
Section, and such plates shall not be subject to the renewal requirements applicable to
standard plates.
C. The secretary shall promulgate rules and regulations necessary to implement the
provisions of this Section, including rules and regulations governing the transfer and
disposition of the license plates upon the death of the recipient and governing the design of
the plate.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.*
##### **§ 47:490.10** Military honor license plates for certain veterans of the United States Marine Corps {#sec-47-490.10 omnilex-key=us-la-statutes--rs-title-47--47:490.10}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran of the United States Marine Corps who is a member of the Marine Corps League. The license plate shall be of a color and design selected by the secretary.
B. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. The charge for the issuance or renewal of a military honor license plate under this Section shall be a one-time fee of twenty-five dollars, which shall be in addition to the regular motor vehicle license fee. Each person who applies for the issuance or renewal of a military honor license plate under this Section shall present to the secretary such proof of service in the Marine Corps and membership in the Marine Corps League as is acceptable to the secretary.
C. The license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, and vans registered in the name, or jointly in the name, of the person making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of that vehicle, the plate shall be retained by the owner to whom issued and shall be returned by him to the issuing official.
D. The secretary shall adopt administrative rules to implement the provisions of this Section. Oversight review of the secretary's proposed administrative rules shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.11** Military honor license plates for Laos War veterans {#sec-47-490.11 omnilex-key=us-la-statutes--rs-title-47--47:490.11}
A. The secretary of the Department of Public Safety and Corrections shall establish
military honor license plates for motor vehicles restricted to passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any
veteran who served in the Laos War after July 1, 1961, and before July 1, 1978. The military
honor license plates shall be of a color and design which are in compliance with R.S.
47:463(A)(3). However, the plate shall bear the inscription "Laos War Vet".
B. The license plates shall be issued in the same manner as other motor vehicle
license plates. Veterans applying for the plates shall present to the issuing official a certified
copy of their discharge from active service with one of the armed forces of the United States.
No fee shall be charged for military honor license plates authorized by this Section, and such
plates shall not be subject to the renewal requirements applicable to standard plates.
C. The secretary shall promulgate rules and regulations to implement the provisions
of this Section. Oversight review of the rules and regulations shall be conducted by the
House and Senate Committees on Transportation, Highways and Public Works.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.*
##### **§ 47:490.12** Military honor license plates; veterans of the Cold War {#sec-47-490.12 omnilex-key=us-la-statutes--rs-title-47--47:490.12}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran or retired veteran of the armed forces of the United States who served at a time during the Cold War which began on May 8, 1945, and terminated on December 25, 1991. The license plate shall be of a color and design which is in general compliance with R.S. 47:463(A)(3). However, the plate shall bear the name of the appropriate branch of the armed services and shall designate "COLD WAR VETERAN" or "RETIRED COLD WAR VETERAN" as the case may be.
B. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. Retired members of the armed services of the United States applying for the plates shall present to the issuing official a copy of their active duty retirement orders or other proof of retirement from active service with one of the armed forces of the United States. Veterans of the armed services of the United States who are not retired shall present to the issuing official a copy of their discharge from active service with one of the armed forces of the United States. The charge for the license plate shall be the regular motor vehicle registration license fee.
C. The license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, and vans registered in the name, or jointly in the name, of the member making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued and by him returned to the issuing official.
D. The secretary shall promulgate such rules and regulations as necessary to implement the provisions of this Section.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.13** Military honor license plates for veterans of the Vietnamese Conflict {#sec-47-490.13 omnilex-key=us-la-statutes--rs-title-47--47:490.13}
A. The secretary of the Department of Public Safety and Corrections shall establish
military honor license plates for motor vehicles restricted to passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any
veteran or retired veteran of the armed forces of the United States who served in the
Vietnamese Conflict. The license plate shall be of a color and design which is in general
compliance with R.S. 47:463(A)(3). However, the plate shall bear the name of the
appropriate branch of the armed service and shall designate "VIETNAM VETERAN" or
"RETIRED VIETNAM VETERAN" as the case may be.
B. The license plates shall be issued in the same manner as other motor vehicle
license plates. Retired members of the armed services of the United States applying for the
plates shall present to the issuing official a copy of their active duty retirement orders or
other proof of retirement from active service with one of the armed forces of the United
States. Veterans of the armed services of the United States who are not retired shall present
to the issuing official a copy of their discharge from active service with one of the armed
forces of the United States. No fee shall be charged for military honor license plates
authorized by this Section, and such plates shall not be subject to the renewal requirements
applicable to standard plates.
C. The military honor license plates shall be used only upon personally or jointly
owned private passenger cars, pickup trucks, and vans registered in the name, or jointly in
the name, of the member making application, and when issued to the applicant shall be used
upon the vehicle for which issued in lieu of the standard license plate normally issued for the
vehicle. The license plate issued hereunder shall not be transferable between motor vehicle
owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade,
exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued
and by him returned to the issuing official.
D. The secretary shall promulgate such rules and regulations as necessary to
implement the provisions of this Section. Oversight review of the secretary's proposed rules
and regulations shall be conducted by the Joint Legislative Committee on Transportation,
Highways and Public Works.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.*
##### **§ 47:490.14** Military honor license plates for veterans of the Korean War {#sec-47-490.14 omnilex-key=us-la-statutes--rs-title-47--47:490.14}
A. The secretary of the Department of Public Safety and Corrections shall establish
military honor license plates for motor vehicles restricted to passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any
veteran or retired veteran of the armed forces of the United States who served in the Korean
War. The license plate shall be of a color and design which is in general compliance with
R.S. 47:463(A)(3). However, the plate shall bear the name of the appropriate branch of the
armed service and the words "KOREAN WAR".
B. The license plates shall be issued in the same manner as other motor vehicle
license plates. Retired members of the armed services of the United States applying for the
plates shall present to the issuing official a copy of their active duty retirement orders or
other proof of retirement from active service with one of the armed forces of the United
States. Veterans of the armed services of the United States who are not retired shall present
to the issuing official a copy of their discharge from active service with one of the armed
forces of the United States. No fee shall be charged for military honor license plates
authorized by this Section, and such plates shall not be subject to the renewal requirements
applicable to standard plates.
C. The license plates shall be used only upon personally or jointly owned private
passenger cars, pickup trucks, and vans registered in the name, or jointly in the name, of the
member making application, and when issued to the applicant shall be used upon the vehicle
for which issued in lieu of the standard license plate normally issued for the vehicle. The
license plate issued hereunder shall not be transferable between motor vehicle owners. In
the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or
otherwise dispose of it, the plate shall be retained by the owner to whom issued and be
returned by him to the issuing official.
D. The secretary shall promulgate such rules and regulations as necessary to
implement the provisions of this Section. Oversight review of the secretary's proposed rules
and regulations shall be conducted by the Joint Legislative Committee on Transportation,
Highways and Public Works.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2023, No. 174, §1.*
##### **§ 47:490.15** Military honor license plates for veterans of the United States Merchant Marine {#sec-47-490.15 omnilex-key=us-la-statutes--rs-title-47--47:490.15}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued, upon application, to any veteran of the United States Merchant Marine. The military honor license plate shall be of a color and design selected by the secretary and shall bear the words "US Veteran" and the letters "USMM".
B. The license plates shall be issued in the same manner as other motor vehicle license plates. Each veteran of the United States Merchant Marine who applies for the license plate authorized by this Section shall present to the issuing official a copy of the certificate of release (Form DD 214) or certificate issued pursuant to Public Law 87, 78th Congress for the purpose of establishing reemployment rights. The charge for this license plate shall be the same as for regular license plates.
C. The license plates shall be used only upon personally or jointly owned private passenger cars, pickup trucks, and vans registered in the name, or jointly in the name, of the person making application, and when issued to the applicant shall be used upon the vehicle for which issued in lieu of the standard license plate normally issued for the vehicle. The license plate issued hereunder shall not be transferable between motor vehicle owners. In the event the owner of a vehicle bearing the distinctive plate should sell, trade, exchange, or otherwise dispose of it, the plate shall be retained by the owner to whom issued and be returned by him to the issuing official.
D. The secretary shall promulgate such rules and regulations as necessary to implement the provisions of this Section. Oversight review of the secretary's proposed rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.16** Military honor license plates or authorized identification for World War II, Korean War, and other military vehicles {#sec-47-490.16 omnilex-key=us-la-statutes--rs-title-47--47:490.16}
A. The secretary shall establish and issue military honor license plates for motorized and nonmotorized World War II or Korean War military vehicles, including motorcycles and trailers. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle. Such plates may be issued as antique personalized prestige plates authorized by R.S. 47:463.8, and such plates shall be in lieu of the regular motor vehicle registration license plates and shall be issued for life.
B. The secretary shall establish and issue military honor license plates for other motorized and nonmotorized military vehicles, including motorcycles and trailers, which can be classified as vehicles of historic or special interest as defined in R.S. 32:442(4) and which are owned by collectors as defined in R.S. 32:442(1); for the purposes of this Section, said definitions shall be deemed to include trailers. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle.
C. In lieu of the license plates provided in Subsections A and B of this Section, the secretary shall authorize the use of the military vehicle identification number stenciled on the vehicle in white or yellow letters and numbers in accordance with military regulations.
D. The fee for issuing the license plates or authorized identification provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee for the military personalized plates. The fee for transferring such plate or authorized identification to a subsequent owner of the vehicle shall be three dollars.
E. The secretary shall provide rules and regulations for the implementation of the provisions of this Section.
*Acts 2005, No. 365, §1, eff. June 30, 2005.*
##### **§ 47:490.17** Military honor license plates for survivors of Pearl Harbor {#sec-47-490.17 omnilex-key=us-la-statutes--rs-title-47--47:490.17}
A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon application to any person who is a survivor of Pearl Harbor. The license plates shall be designed to indicate that the recipient of the plate is a survivor of the Japanese attack on Pearl Harbor if he or she:
(1) Was a member of the United States armed forces on December 7, 1941.
(2) Was on station on December 7, 1941, during the hours of 7:55 a.m. to 9:45 a.m. Hawaii time at Pearl Harbor, the island of Oahu, or offshore at a distance not to exceed three miles.
(3) Received an honorable discharge from the United States armed forces.
(4) Holds a current membership in a Louisiana chapter of the Pearl Harbor Survivors' Association.
B. The charge for this license plate shall be the regular motor vehicle registration license fee. Only one motor vehicle owned by the applicant shall be so licensed at any one time.
C. The secretary shall promulgate rules necessary to implement the provisions of this Section, including rules governing the transfer and disposition of the license plates upon the death of the recipient. Oversight review of the secretary's proposed rules shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
D. Notwithstanding any provision of law to the contrary, upon the death of a person to whom a military honor license plate was issued under the provisions of this Section, the surviving spouse or any direct descendants of that person may apply for the military honor license plate. The surviving spouse shall have first opportunity to apply for the military honor license plate. If the military honor license plate is issued to the surviving spouse, the surviving spouse may retain the license plate until the surviving spouse dies or remarries. If the military honor license plate is not issued to the surviving spouse, any direct descendant may apply for the license plate. The rules adopted by the secretary under the provisions of this Section shall include rules to implement this Subsection, including rules governing the priority of direct descendants with regard to applications for the military honor license plate. Until such time as the rules have been promulgated and adopted by the secretary, the surviving spouse shall, upon application, retain the military honor license plate. No more than one military honor license plate shall be issued regardless of the number of direct descendants.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.*
##### **§ 47:490.18** Military honor license plates for "Purple Heart" recipients {#sec-47-490.18 omnilex-key=us-la-statutes--rs-title-47--47:490.18}
A. The provisions of this Section shall be applicable to "Purple Heart" recipients.
B. Upon application of a "Purple Heart" recipient, the secretary shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The license plate shall bear a number prefixed by "PH". "PURPLE HEART" shall be printed under the number.
C. The secretary of the Department of Public Safety and Corrections shall change the design of the military honor license plate for "Purple Heart" recipients by enlarging the size of the "Purple Heart" medal on the license plate.
D. No fee shall be charged for the license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates.
E. The secretary shall adopt rules to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
F.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that a "Purple Heart" recipient holds more than one military honor license plate at the time the "Purple Heart" recipient dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.
*Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 140, §1, eff. June 12, 2008; Acts 2010, No. 208, §1.*
##### **§ 47:490.19** Military honor license plates; U.S. Army Airborne {#sec-47-490.19 omnilex-key=us-la-statutes--rs-title-47--47:490.19}
A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the U.S. Army Airborne plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall design the plates, which shall bear the Parachutist Badge, Senior Parachutist Badge, or Master Parachutist Badge, as appropriate for the applicant, centered on the left side of the plate and the words "U.S. Army Airborne" centered on the bottom of the plate under the license plate number.
C. The military honor license plates shall be issued in the same manner as other motor vehicle license plates. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who has satisfactorily completed the prescribed proficiency tests while assigned or attached to an airborne unit or the Airborne Department of the U.S. Army Infantry School or who has participated in at least one combat parachute jump.
D. For any applicant issued orders authorizing him to wear the "Special Forces Tab" pursuant to Army Regulation 600-8-22, the likeness of the "Special Forces Tab" shall be displayed above the appropriate parachutist badge.
E. For any applicant issued orders authorizing him to wear the "Ranger Tab" pursuant to Army Regulation 600-8-22, the likeness of the "Ranger Tab" shall be displayed above the appropriate parachutist badge.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
*Acts 2007, No. 434, §1; Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2008, No. 589, §1; Acts 2010, No. 208, §1.*
##### **§ 47:490.20** Military honor license plates; Iraq Campaign Veteran {#sec-47-490.20 omnilex-key=us-la-statutes--rs-title-47--47:490.20}
A. The provisions of this Section shall be applicable to Iraq Campaign Medal recipients.
B. Upon application of an Iraq Campaign Medal recipient, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Iraq Campaign Veteran" license plate and shall bear a likeness of the Iraq Campaign Medal centered on the left side of the license plate and the words "Iraq Campaign Veteran" centered on the bottom of the plate under the license plate number.
C. The charge for this license plate shall be the regular motor vehicle registration license fee.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that an Iraq Campaign Medal recipient holds more than one military honor license plate at the time the Iraq Campaign Medal recipient dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.
*Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2010, No. 208, §1.*
##### **§ 47:490.21** Military honor license plates; "Afghanistan Campaign Veteran" {#sec-47-490.21 omnilex-key=us-la-statutes--rs-title-47--47:490.21}
A. The provisions of this Section shall be applicable to Afghanistan Campaign Medal recipients.
B. Upon application of an Afghanistan Campaign Medal recipient, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Afghanistan Campaign Veteran" license plate and shall bear a likeness of the Afghanistan Campaign Medal centered on the left side of the license plate and the words "Afghanistan Campaign Veteran" centered on the bottom of the plate under the license plate number.
C. The charge for this license plate shall be the regular motor vehicle registration license fee.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that an Afghanistan Campaign Medal recipient holds more than one military honor license plate at the time the Afghanistan Campaign Medal recipient dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.
*Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2010, No. 208, §1.*
##### **§ 47:490.22** Military honor license plates; United States Armed Forces {#sec-47-490.22 omnilex-key=us-la-statutes--rs-title-47--47:490.22}
A. The provisions of this Section shall be applicable to the members of the five active-duty services and their respective guard and reserve units of the Armed Forces of the United States.
B. Upon application of an active duty member of the United States Armed Forces, the secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "United States Armed Forces" license plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans. The secretary shall design the plates, which shall bear the likeness of the official emblem of the United States Armed Forces on the left side of the license plate and the words "U.S. Armed Forces" shall be printed across the bottom of the license plate under the numbers and the words "Active Duty" shall be printed underneath the words "U.S. Armed Forces".
C. The fee for the license plate shall be the standard motor vehicle registration license fee as provided for in R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name. Upon renewal of the license plate, the applicant shall present proof of active duty status.
(2) Except as otherwise provided in this Paragraph, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued.
*Acts 2010, No. 32, §1; Acts 2011, No. 48, §1.*
##### **§ 47:490.23** Military support license plates; Support Our Veterans {#sec-47-490.23 omnilex-key=us-la-statutes--rs-title-47--47:490.23}
A. The secretary of the Department of Public Safety and Corrections shall establish a military support license plate to be known as the "Support Our Veterans" license plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The license plate shall be a color and design selected by the Department of Veterans Affairs. The secretary of the department shall be prohibited from changing the design and color of the license plates within a five-year period after the date of acceptance of a specific color and design.
B. The license plates shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
C. A one-time royalty fee of twenty-five dollars for use of the prestige plate shall be collected from the applicant and forwarded to the Louisiana Military Family Assistance Fund for each license plate issued as provided for in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents to offset a portion of the department's administrative costs.
D. The money received from the royalty fees by the Louisiana Military Family Assistance Fund shall be used solely in accordance with the provisions of R.S. 46:121 et seq.
E. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
*Acts 2010, No. 104, §1.*
##### **§ 47:490.24** Military honor license plates; Washington Artillery {#sec-47-490.24 omnilex-key=us-la-statutes--rs-title-47--47:490.24}
A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Washington Artillery" plate.
B. Upon application of a Washington Artillery member, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans. The military honor license plate shall be known as the "Washington Artillery" license plate and shall bear a likeness of the Washington Artillery Battalion logo centered on the left side of the license plate and the words "Washington Artillery" centered on the bottom of the plate under the license plate number and the words "TRY US" centered on the bottom of the plate under the words "Washington Artillery".
C. The fee for the license plate shall be the standard motor vehicle registration license fee provided for in R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2010, No. 978, §1.*
##### **§ 47:490.25** Military honor license plates; Korean Defense Service {#sec-47-490.25 omnilex-key=us-la-statutes--rs-title-47--47:490.25}
A. The provisions of this Section shall be applicable to Korean Defense Service Medal recipients.
B. Upon application of a Korean Defense Service Medal recipient, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Korean Defense Service" license plate and shall bear a likeness of the Korean Defense Service Medal centered on the left side of the license plate and the words "Korean Defense Service Veteran" centered on the bottom of the plate under the license plate number.
C. The charge for this license plate shall be the regular motor vehicle registration license tax.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of the license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Subsection, each military honor license plate issued under this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued under this Section may retain a license plate issued under this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred under this Subsection to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse. In the event that a Korean Defense Service Medal recipient holds more than one military honor license plate at the time the Korean Defense Service Medal recipient dies, the surviving spouse may determine which of the license plates the surviving spouse wishes to retain.
*Acts 2012, No. 484, §1.*
##### **§ 47:490.26** Military honor license plates; "U.S. Army Ranger" {#sec-47-490.26 omnilex-key=us-la-statutes--rs-title-47--47:490.26}
A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "U.S. Army Ranger" plate.
B. Upon application of a person authorized to wear a Ranger Tab pursuant to Army Regulation 600-8-22 Paragraph 8-48, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The "U.S. Army Ranger" plate shall bear a likeness of the United States Army Ranger Tab as set forth in Department of the Army Pamphlet 670-1, Paragraph 22-16, centered on the left side of the license plate and the words "U.S. Army Ranger" centered on the bottom of the plate under the license plate number. The colors of the plate shall be black and gold.
C. The fee for the license plate shall be the standard motor vehicle registration license fee provided for in R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate issued pursuant to this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. A surviving spouse of a person to whom a license plate was issued pursuant to this Section may retain a license plate issued pursuant to this Section, provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2014, No. 51, §1.*
##### **§ 47:490.27** Military honor license plates; "Distinguished Service Cross Recipient" {#sec-47-490.27 omnilex-key=us-la-statutes--rs-title-47--47:490.27}
A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Distinguished Service Cross Recipient" plate.
B. Upon application of a Distinguished Service Cross recipient, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The "Distinguished Service Cross Recipient" plate shall bear a likeness of the award centered on the left side of the license plate and the words "Distinguished Service Cross Recipient" centered on the bottom of the plate under the license plate number.
C. The charge for the license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana as provided in R.S. 47:463, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a license plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate issued pursuant to this Section shall be returned to the secretary upon the death of the person to whom the license plate was issued. A surviving spouse of a person to whom a license plate was issued pursuant to this Section may retain a license plate issued pursuant to this Section provided the surviving spouse has not remarried and provided the surviving spouse applies to the secretary for a transfer of the license plate to the surviving spouse. A military honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2014, No. 409, §1.*
##### **§ 47:490.28** Military honor license plates; "Cold War Veteran" {#sec-47-490.28 omnilex-key=us-la-statutes--rs-title-47--47:490.28}
A. The secretary of the Department of Public Safety and Corrections shall establish a military honor license plate to be known as the "Cold War Veteran" plate.
B. Upon application of a person showing reasonable proof of honorable service in the Armed Forces of the United States for no less than two years of active duty during the period September 2, 1945, to December 26, 1991, the secretary of the Department of Public Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate shall be known as the "Cold War Veteran" license plate and shall bear a likeness of the Cold War Victory Medal, centered on the left side of the license plate and the words "COLD WAR VETERAN" centered on the bottom of the plate. The colors of the plate shall be red, white, and blue.
C. The charge for the license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana as provided in R.S. 47:463, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
D. The secretary shall adopt rules and regulations to implement the provisions of this Section, including but not limited to rules governing the transfer of license plates from one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate issued pursuant to this Section shall be returned to the secretary upon the death of the person to whom the plate was issued. The surviving spouse of the person issued a military honor license plate pursuant to this Section may retain the plate, provided the surviving spouse has not remarried and applies to the secretary for a transfer of the plate. A military honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2014, No. 434, §1.*
##### **§ 47:490.29** Military honor license plates; "Global War on Terrorism Expeditionary Medal" {#sec-47-490.29 omnilex-key=us-la-statutes--rs-title-47--47:490.29}
A. The secretary of the Department of Public Safety and Corrections shall establish
a military honor license plate to be known as the "Global War on Terrorism Expeditionary
Medal" plate.
B. Upon application of a person showing reasonable proof that he is a recipient of
the Global War on Terrorism Expeditionary Medal, the secretary of the Department of Public
Safety and Corrections shall issue a military honor license plate to be used in lieu of a regular
motor vehicle registration plate. The license plates shall be restricted to use on passenger
cars, pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license
plate shall be known as the "Global War on Terrorism Expeditionary Medal" license plate
and shall bear a likeness of the Global War on Terrorism Expeditionary Medal, centered on
the left side of the license plate and the words "Global War on Terrorism Medal" centered
on the bottom of the plate under the license plate number.
C. The charge for the license plate shall be the standard motor vehicle license tax
imposed by Article VII, Section 5 of the Constitution of Louisiana as provided in R.S.
47:463, and a handling fee of three dollars and fifty cents for each plate to be retained by the
department to offset a portion of administrative costs.
D. The secretary shall adopt rules and regulations to implement the provisions of this
Section, including but not limited to rules governing the transfer of the license plates from
one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the plate was issued. The surviving spouse of the person issued a military honor
license plate pursuant to this Section may retain the plate, provided the surviving spouse has
not remarried and applies to the secretary for a transfer of the plate. A military honor license
plate transferred pursuant to this Paragraph to a surviving spouse shall be returned to the
secretary upon the death or remarriage of the surviving spouse. In the event that a Global
War on Terrorism Expeditionary Medal recipient holds more than one military honor license
plate at the time the Global War on Terrorism Expeditionary Medal recipient dies, the
surviving spouse may determine which of the license plates the surviving spouse wishes to
retain.
*Acts 2015, No. 284, §1.*
##### **§ 47:490.30** Military honor license plates; "Bronze Star Medal" {#sec-47-490.30 omnilex-key=us-la-statutes--rs-title-47--47:490.30}
A. The provisions of this Section shall be applicable to Bronze Star Medal recipients.
B. Upon application of a Bronze Star Medal recipient, the secretary of the
Department of Public Safety and Corrections shall issue a military honor license plate to be
used in lieu of a regular motor vehicle license registration plate. The license plates shall be
restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and
vans. The military honor license plate shall be known as the "Bronze Star Medal" license
plate and shall bear a likeness of the Bronze Star Medal centered on the left side of the
license plate and the words "Bronze Star Medal" centered on the bottom of the plate under
the license plate number.
C. The fee for this license plate shall be the standard motor vehicle registration
license fee provided for in R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this
Section, including but not limited to rules governing the transfer of the license plates from
one vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the plate was issued. A surviving spouse of a person to whom a license plate was
issued pursuant to this Section may retain a license plate issued pursuant to this Section,
provided the surviving spouse has not remarried and provided the surviving spouse applies
to the secretary for a transfer of the license plate to the surviving spouse. A military honor
license plate transferred to a surviving spouse pursuant to this Paragraph shall be returned
to the secretary upon the death or remarriage of the surviving spouse. In the event that a
Bronze Star Medal recipient holds more than one military honor license plate at the time the
Bronze Star Medal recipient dies, the surviving spouse may determine which of the license
plates the surviving spouse wishes to retain.
*Acts 2016, No. 137, §1.*
##### **§ 47:490.31** Military honor license plates for certain disabled veterans; one hundred percent disabled {#sec-47-490.31 omnilex-key=us-la-statutes--rs-title-47--47:490.31}
A. For the purpose of this Section, a qualified disabled veteran shall be any veteran
who has a service-connected disability of one hundred percent as determined by the United
States Department of Veterans Affairs and who is a resident of this state.
B. Upon the application of a qualified disabled veteran, the secretary shall issue to
such veteran a military honor license plate, restricted to passenger cars, pickup trucks,
recreational vehicles, motorcycles, and vans, to be used in lieu of the regular motor vehicle
registration license plate. The military honor license plate shall contain the designation
"100% DAV" and shall bear the international symbol of accessibility followed by such
numbers as the secretary finds expedient. The applicant shall comply with all state laws
relating to registration and licensing of motor vehicles and shall, at the time of application,
present such proof of status as a qualified disabled veteran as shall be acceptable to the
secretary.
C. No fee shall be charged for the license plates authorized by this Section and such
plates shall not be subject to the renewal requirements applicable to standard plates.
D. The secretary shall establish such rules and regulations as are necessary to
implement the provisions of this Section, including but not limited to rules and regulations
governing the transfer and disposition of such license plates.
E. The secretary may issue a military honor license plate, as provided for in this
Section, for each vehicle registered in the applicant's name, and the holder of such license
plate shall be accorded the same privileges as holders of license plates for persons with
mobility impairments. The secretary shall also issue a hang tag as provided in R.S.
47:463.4(B)(1), which bears the international symbol of accessibility, to a one hundred
percent disabled veteran who has or is issued such a plate and who requests the hang tag. No
fee shall be charged for the hang tag, and it shall be exempt from renewal requirements
applicable to hang tags issued pursuant to R.S. 47:463.4. However, lost, destroyed, or
mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C),
including payment of the reissuance fee. A person using the hang tag in a vehicle with a one
hundred percent disabled veteran license plate is not required to obtain or possess a mobility
impairment driver's license or identification card.
*Acts 2016, No. 194, §1.*
##### **§ 47:490.32** Military honor license plates for "Purple Heart" disabled veterans {#sec-47-490.32 omnilex-key=us-la-statutes--rs-title-47--47:490.32}
A. The provisions of this Section shall be applicable to "Purple Heart" recipients that
have a service-connected disability of fifty percent or more and who are residents of this
state.
B. Upon application of a "Purple Heart" recipient who is also a qualified disabled
veteran, the secretary shall issue a military honor license plate to be used in lieu of a regular
motor vehicle registration plate on passenger cars, trucks, recreational vehicles, motorcycles,
and vans. The license plate shall bear a number prefixed by "DV". "Purple Heart Disabled
Veteran" shall be printed under the number.
C. The secretary of the Department of Public Safety and Corrections shall change the
design of the military honor license plate for "Purple Heart" recipients who are disabled
veterans by enlarging the size of the "Purple Heart" medal on the license plate.
D. No fee shall be charged for the license plates authorized by this Section, and such
plates shall not be subject to the renewal requirements applicable to standard plates.
E. The secretary shall adopt rules to implement the provisions of this Section,
including but not limited to rules governing the transfer of the license plates from one vehicle
to another and the disposition of such license plates.
F.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Subsection, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the plate was issued. A surviving spouse of a person to whom a license plate was
issued pursuant to this Section may retain a license plate issued pursuant to this Section,
provided the surviving spouse has not remarried and provided the surviving spouse applies
to the secretary for a transfer of the license plate to the surviving spouse. A military honor
license plate transferred pursuant to this Paragraph to a surviving spouse shall be returned
to the secretary upon the death or remarriage of the surviving spouse. In the event that a
"Purple Heart" disabled veteran holds more than one military honor license plate at the time
the "Purple Heart" disabled veteran dies, the surviving spouse may determine which of the
license plates the surviving spouse wishes to retain.
(3) The secretary shall also issue a hang tag as provided in R.S. 47:463.4(B)(1),
which bears the international symbol of accessibility, to any disabled veteran who has or is
issued a "Purple Heart" disabled veteran special prestige plate and who requests the hang tag.
No fee shall be charged for the hang tag, and it shall be exempt from renewal requirements
applicable to hang tags issued pursuant to R.S. 47:463.4. However, any lost, destroyed, or
mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C),
including payment of the reissuance fee. A person using the hang tag in a vehicle with a
disabled veteran license plate is not required to obtain or possess a mobility impairment
driver's license or identification card.
*Acts 2019, No. 6, §1.*
##### **§ 47:490.33** Military honor license plate for a "Combat Veteran" {#sec-47-490.33 omnilex-key=us-la-statutes--rs-title-47--47:490.33}
A. The secretary of the Department of Public Safety and Corrections shall establish
a military honor license plate to be known as the "Combat Veteran" plate.
B. Upon application of a person presenting certification from the United States
Department of Veterans Affairs or the Louisiana Department of Veterans Affairs that the
applicant is a combat veteran, the secretary shall issue a military honor license plate to be
used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted
to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The
military honor license plate shall include the words "COMBAT VETERAN" centered on the
bottom of the plate. The colors of the plate shall be red, white, and blue.
C. The charge for the license plate shall be the standard motor vehicle license tax
imposed by Article VII, Section 5 of the Constitution of Louisiana as provided in R.S.
47:463, and a handling fee of three dollars and fifty cents for each plate to be retained by the
department to offset a portion of administrative costs.
D. The secretary shall adopt rules and regulations to implement the provisions of this
Section, including but not limited to rules governing the transfer of license plates from one
vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the plate was issued. The surviving spouse of the person issued a military honor
license plate pursuant to this Section may retain the plate, provided the surviving spouse has
not remarried and applies to the secretary for a transfer of the plate. A military honor license
plate transferred pursuant to this Paragraph to a surviving spouse shall be returned to the
secretary upon the death or remarriage of the surviving spouse.
*Acts 2019, No. 71, §1.*
##### **§ 47:490.34** Military honor license plates; "Woman Veteran" {#sec-47-490.34 omnilex-key=us-la-statutes--rs-title-47--47:490.34}
A. The secretary of the Department of Public Safety and Corrections shall establish
a military honor license plate to be known as the "Woman Veteran" plate.
B. Upon application of a "Woman Veteran" recipient, the secretary of the
Department of Public Safety and Corrections shall issue a military honor license plate to be
used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted
to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The
"Woman Veteran" plate shall include the seal of the veteran's branch of service and the
words "Woman Veteran".
C. The charge for this license plate shall be the regular motor vehicle registration
license fee as provided for under the provisions of R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this
Section, including but not limited to rules governing the transfer of license plates from one
vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a license plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the license plate was issued. The surviving spouse of a person to whom a license
plate was issued pursuant to this Section may retain a license plate issued pursuant to this
Section, provided the surviving spouse has not remarried and provided the surviving spouse
applies to the secretary for a transfer of the license plate to the surviving spouse. A military
honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be
returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2022, No. 53, §1.*
##### **§ 47:490.35** Military honor license plates; "Commemorative Service" recipients {#sec-47-490.35 omnilex-key=us-la-statutes--rs-title-47--47:490.35}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a military honor license plate to be known as the "Commemorative Service" plate.
(2) This plate shall be made available to honorably discharged veterans who served
in the following conflicts:
(a) Global War on Terrorism.
(b) War in Iraq.
(c) War in Afghanistan.
B. Upon application of a "Commemorative Service" recipient, the secretary of the
Department of Public Safety and Corrections shall issue a military honor license plate to be
used in lieu of a regular motor vehicle registration plate. The license plate shall be restricted
to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The
military honor license plate shall be known as the "Commemorative Service" license plate
and shall include the seal of the veteran's branch of service, the name of the conflict, and the
campaign ribbon.
C. The charge for this license plate shall be the regular motor vehicle registration
license fee as provided for under the provisions of R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this
Section, including but not limited to rules governing the transfer of license plates from one
vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a license plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the license plate was issued. The surviving spouse of a person to whom a license
plate was issued pursuant to this Section may retain a license plate issued pursuant to this
Section, provided the surviving spouse has not remarried and provided the surviving spouse
applies to the secretary for a transfer of the license plate to the surviving spouse. A military
honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be
returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2022, No. 53, §1.*
##### **§ 47:490.36** Military honor license plates; "Military Medal Award" recipients {#sec-47-490.36 omnilex-key=us-la-statutes--rs-title-47--47:490.36}
A.(1) The secretary of the Department of Public Safety and Corrections shall
establish a military honor license plate to be known as the "Military Medal Award" plate.
(2) This plate shall be made available to honorably discharged recipients, as certified
by the Department of Veterans Affairs, of the following medal awards:
(a) Navy Cross.
(b) Air Force Cross.
(c) Defense Distinguished Service Medal.
(d) Homeland Security Distinguished Service Medal.
(e) Distinguished Service Medal (Army).
(f) Navy Distinguished Service Medal.
(g) Air Force Distinguished Service Medal.
(h) Coast Guard Distinguished Service Medal.
(i) Silver Star.
(j) Defense Superior Service Medal.
(k) Legion of Merit.
(l) Distinguished Flying Cross.
(m) Air Medal.
(n) Soldier's Medal.
(o) Airman's Medal.
(p) Navy and Marine Corps Medal.
(q) Coast Guard Medal.
B. Upon application of a "Military Medal Award" recipient, as certified by the
Department of Veterans Affairs, the secretary of the Department of Public Safety and
Corrections shall issue a military honor license plate to be used in lieu of a regular motor
vehicle registration plate. The license plate shall be restricted to use on passenger cars,
pickup trucks, recreational vehicles, motorcycles, and vans. The military honor license plate
shall be known as the "Military Medal Award" license plate and shall include the name of
the veteran's branch of service and the name and image of the medal.
C. The charge for this license plate shall be the regular motor vehicle registration
license fee as provided for under the provisions of R.S. 47:463.
D. The secretary shall adopt rules and regulations to implement the provisions of this
Section, including but not limited to rules governing the transfer of license plates from one
vehicle to another and the disposition of such license plates.
E.(1) Any applicant who qualifies for the military honor license plate authorized by
this Section may be issued a license plate for each vehicle registered in the applicant's name.
(2) Except as otherwise provided in this Paragraph, each military honor license plate
issued pursuant to this Section shall be returned to the secretary upon the death of the person
to whom the license plate was issued. The surviving spouse of a person to whom a license
plate was issued pursuant to this Section may retain a license plate issued pursuant to this
Section, provided the surviving spouse has not remarried and provided the surviving spouse
applies to the secretary for a transfer of the license plate to the surviving spouse. A military
honor license plate transferred pursuant to this Paragraph to a surviving spouse shall be
returned to the secretary upon the death or remarriage of the surviving spouse.
*Acts 2022, No. 53, §1.*
#### **PART II-B** AMATEUR RADIO STATION LICENSE PLATES
##### **§ 47:491** Legislative findings {#sec-47-491 omnilex-key=us-la-statutes--rs-title-47--47:491}
A.(1) The legislature finds that amateur radio station operators have had the privilege of having their own identifiable plates since 1951.
(2) The legislature further finds that the state has an obligation to inform citizens of this state of the much needed public service performed by these operators during times of emergencies or disasters. An example of the invaluable public service performed by these amateur radio operators became evident in the first days following Hurricane Katrina, when all others means of communication had failed and amateur radio operators relayed information for the Federal Emergency Management Agency, the Red Cross, the Salvation Army, and the state office of emergency preparedness.
(3) The legislature further finds that such amateur operators in the Baton Rouge area have provided additional communication services for the Red Cross, at all Louisiana State University football games, walk-a-thons for various charitable organizations, and the Great River Road Run.
(4) The legislature further finds that amateur radio operators are licensed private citizens who take examinations that grant them permission from the Federal Communications Commission to use certain radio frequencies.
(5) The legislature further finds that this license plate is unique and distinct from other prestige plates. The official call letters of the amateur radio station owned or operated by such operators as assigned by the Federal Communications Commission are inscribed on the plate.
(6) The legislature concludes from these findings that the state has a legitimate governmental interest in the issuance of amateur radio station license plates to owners or operators as a way to recognize amateur radio station owners or operators and to raise public awareness of their valuable service to the public. The legislature further concludes that for these reasons the plates are issued in accordance with a "narrow, objective, and definitive standard" as is recommended by the *Henderson vs. Stalder* , 265 F.Supp.2d 699 (E.D. La., 2003) decision.
*Acts 2006, No. 353, §1, eff. June 13, 2006; Acts 2010, No. 12, §1.*
##### **§ 47:492** Amateur radio station plates for owners and operators {#sec-47-492 omnilex-key=us-la-statutes--rs-title-47--47:492}
A. The provisions of this Section shall be applicable to amateur radio station owners or operators.
B. Upon application of an amateur radio station owner or operator, the secretary shall issue an amateur radio station plate, to be used in lieu of the regular motor vehicle registration license plates, which shall be inscribed with the official call letters of the amateur radio station owned or operated by such applicant, as assigned by the Federal Communications Commission, and the designation "Amateur Radio". The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of his status as an amateur radio station owner or operator as shall be acceptable to the secretary.
C. For each plate, the department shall collect the regular motor vehicle registration license fee as provided in R.S. 47:463 and a three dollar and fifty cent fee to be retained by the department to offset a portion of administrative costs.
D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section.
E. On the application of any person who is an amateur radio station owner or operator and who is also either a person with a mobility impairment as defined in R.S. 47:463.4(E) or a disabled veteran as defined in R.S. 47:490.4, the secretary shall issue to such applicant a special license plate in accordance with Subsection A of this Section which shall contain the appropriate symbol indicating that the applicant is also a person with a mobility impairment or a disabled veteran.
F. The secretary shall on or before the first day of November of each year furnish to the sheriff of each parish in the state of Louisiana an alphabetically arranged list of the names, addresses, and call letters inscribed on the license plate of each person to whom a license plate is issued as provided in this Section for public information, inquiry, and use in case of emergency.
G. Oversight review of the secretary's rules and regulations shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.
*Acts 2006, No. 353, §1, eff. June 13, 2006; Acts 2010, No. 12, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.*
#### **PART III** REGISTRATION OF VEHICLES
##### **§ 47:501** Owner to secure registration {#sec-47-501 omnilex-key=us-la-statutes--rs-title-47--47:501}
A. Every owner of a motor vehicle, trailer, or semitrailer, or other vehicle intended to be operated upon the public highways in this state shall, before operating the same, apply to the secretary of the Department of Public Safety and Corrections for and obtain the registration thereof and pay the state registration or license tax imposed by this Chapter, except where the secretary of the Department of Revenue has found that the registration and license taxes have been previously paid to a motor vehicle dealer pursuant to R.S. 47:303(B)(5). This Section does not apply to the owner of any vehicle which is exempted by this Chapter, nor to the owner who is permitted to operate a vehicle under the special provisions relating to lienholders, manufacturers, dealers, and nonresidents, as provided in this Chapter.
B. Every vehicle required to be registered under the provisions of this Chapter shall be registered in the parish of domicile of the owner, or if the owner is not domiciled in Louisiana, in a parish in which the owner has a residence.
C.(1) An individual applying for initial registration of a motor vehicle, trailer, semitrailer, or other vehicle intended to be operated upon the public highways of this state shall provide a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military. An individual applying for initial registration through the mail shall include a copy of a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military with his application. The individual's full legal name and the number on the identification provided shall be placed on the application.
(2) An individual applying for the first renewal of registration of a motor vehicle, trailer, semitrailer, or other vehicle intended to be operated upon the public highways of this state shall provide a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military. An individual applying for a first renewal through the mail shall include a copy of a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military with his application. The individual's full legal name and the number on the identification provided shall be placed on the application.
(3) Failure to provide information required in this Subsection shall be cause for the Department of Public Safety and Corrections to reject the application and return the application for registration to the owner.
(4) For the purposes of this Subsection, an applicant's full legal name shall be defined in compliance with the Real ID Act, if implemented. If and until such time as the Real ID Act is implemented, the applicant's full legal name shall be defined as the given name or names that appear on an official birth certificate together with the surname as it appears on the official birth certificate unless the surname is changed in accordance with R.S. 9:292. No other name shall be permitted to be used unless the applicant provides proof of name change granted by a district court in accordance with the law. Should the Real ID Act be implemented, the full legal name shall be defined as stated by the Real ID Act. The department shall promulgate rules and regulations as are necessary to implement the provisions of this Item.
*Amended by Acts 1982, No. 699, §2, eff. Aug. 2, 1982; Acts 1995, No. 393, §2, eff. June 16, 1995; Acts 1997, No. 658, §2; Acts 2008, No. 594, §2, eff. June 1, 2009; Acts 2009, No. 224, §3, eff. June 1, 2009; Acts 2012, No. 518, §1.*
##### **§ 47:501.1** Duties of employees and employers {#sec-47-501.1 omnilex-key=us-la-statutes--rs-title-47--47:501.1}
A. Any person who is a resident of a state which requires registration of the motor vehicle or motor vehicles of a person who is employed in that state within thirty days of such employment, and who is employed in and maintains a residence in Louisiana and who operates one or more vehicles on the public streets and roads in Louisiana shall apply for a certificate of registration for each of those vehicles within thirty days of the date on which the person was employed in Louisiana.
B. Each employer in this state shall notify each person employed by that employer of the requirement of Subsection A of this Section. The notice shall be by direct communication at the time of employment and by posting a notice in a prominent location at the place of employment.
C. The provisions of this Section shall not be applicable to members actively serving in the armed forces of the United States.
*Acts 1993, No. 765, §1.*
##### **§ 47:502** Exemption from registration {#sec-47-502 omnilex-key=us-la-statutes--rs-title-47--47:502}
Farm tractors, self-propelled farm equipment, rubber-tired farm wagons and carts and drawn rubber-tired farm equipment which are designed primarily for field use and which are operated or moved only incidentally on the highways of this state, and which are used for farm purposes only need not be registered under this chapter. Road rollers and road machinery temporarily moved upon the highways are also exempt from registration.
*Amended by Acts 1972, No. 533, §1.*
##### **§ 47:502.1** Exemption from registration; log loaders {#sec-47-502.1 omnilex-key=us-la-statutes--rs-title-47--47:502.1}
A. The provisions of this section shall apply to log loaders which are used exclusively for loading logs upon another vehicle and are not used to haul logs, and which are operated or moved only incidentally on the highways of this state. Such log loaders are exempt from the registration and registration tax provided for by Chapter 4 of Title 47 of the Louisiana Revised Statutes of 1950 and are exempt from the provisions of Chapter 7 of Title 32 of the Louisiana Revised Statutes of 1950.
B. No such log loader shall be operated at a speed in excess of forty miles per hour.
Violations of the provisions of this subsection shall be punished by a fine of not more than one hundred dollars, or by imprisonment for not more than thirty days, or both. A subsequent violation shall be punished by a fine of not more than five hundred dollars, or by imprisonment for not more than ninety days, or both.
If the violator is other than an individual, imprisonment shall be dispensed with and a double fine imposed.
*Acts 1976, No. 176, §§1 to 3.*
##### **§ 47:502.2** Exemption from registration; nonresident military personnel {#sec-47-502.2 omnilex-key=us-la-statutes--rs-title-47--47:502.2}
A. Any nonresident owner of a vehicle registered in a foreign state who is a member or spouse of a member of the armed forces of the United States on active duty within this state, and any resident owner of a vehicle registered in a foreign state who is a member or spouse of a member of the armed forces of the United States returning from active duty in a foreign state or country, may operate the vehicle in this state without securing Louisiana registration after satisfying the following requirements:
(1) The license plates displayed on the vehicle are valid plates issued by a foreign jurisdiction.
(2) The vehicle registration and license plates are current and issued to the active duty member or spouse of the active duty member.
(3) The owner or driver has in effect one of the forms of financial responsibility specified in R.S. 32:861.
B. This Section applies to all vehicles owned by the active duty member or the spouse of the active duty member except any commercial vehicle used in any business manner wherein the active duty member or the spouse of the active duty member receives compensation.
*Acts 1989, No. 455, §1.*
##### **§ 47:502.3** Delayed registration; military personnel separation from active duty {#sec-47-502.3 omnilex-key=us-la-statutes--rs-title-47--47:502.3}
A. A person or their spouse may operate a vehicle in this state without securing
Louisiana registration or paying sales or use tax imposed pursuant to R.S. 47:302(A)(2) or
by a political subdivision for up to ninety days following either's separation from active duty
from any branch of the armed forces of the United States should the following requirements
be met:
(1) The license plates displayed on the vehicle are valid and current plates issued by
a foreign jurisdiction.
(2) The vehicle registration and license plates are current and issued to the person
who separated from active duty of any branch of the armed forces of the United States or the
spouse of a person who separated from active duty of any branch of the armed forces of the
United States.
(3) The owner or driver of the vehicle has in effect one of the forms of financial
responsibility specified in R.S. 32:861.
B. A person or their spouse shall secure a Louisiana registration and remit sales or
use taxes imposed pursuant to R.S. 47:302(A)(2) or by a political subdivision for a vehicle
should the vehicle registration and license plates issued by a foreign jurisdiction expire prior
to or during the ninety days following either's separation from active duty of any branch of
the armed forces of the United States.
*Acts 2016, No. 25, §1, eff. May 9, 2016.*
##### **§ 47:502.4** Exemption from registration; mobile construction equipment {#sec-47-502.4 omnilex-key=us-la-statutes--rs-title-47--47:502.4}
Mobile construction equipment including but not limited to bulldozers, forklifts, road
graders, and excavators are not required to be registered pursuant to this Part unless
otherwise expressly required to be registered. Additionally, such equipment exempted from
registration by this Section shall also be exempt from the compulsory motor vehicle security
requirements of R.S. 32:861 et seq.
*Acts 2016, No. 468, §1.*
##### **§ 47:503** Application for registration {#sec-47-503 omnilex-key=us-la-statutes--rs-title-47--47:503}
A.(1) Application for registration of a vehicle required to be registered under the provisions of this Chapter shall be made by the owner thereof, upon the appropriate form approved or furnished by the secretary.
(2) Every application shall be signed by the owner and contain the address of his domicile, or if he is not domiciled in Louisiana, the address of his residence and a brief description of the vehicle to be registered, including the engine number or serial number, or both, as required by the secretary, whether new or used, and, upon the registration of a new vehicle, the date of sale by the manufacturer or dealer to the person first operating such vehicle.
(3) The address required herein shall be the physical location of the applicant's residence or in the instance of business ownership of the vehicle, the physical location of the business or the physical location where the vehicle is primarily used or domiciled, in addition to the mailing address. For purposes of this Section, law enforcement officers, court officers, and members of their immediate families as defined in R.S. 32:409(C) shall be required to disclose their physical residential address to the department only for purposes of calculating taxes which may be due on the motor vehicle at the time of registration; however, such persons shall be given the option of providing their official work address or post office box address instead of a residential address for purposes of the application.
(4) The application shall contain such other information as may be required by the secretary.
B. If the vehicle for which registration is applied is a specially constructed, reconstructed, or a foreign vehicle, such fact shall be stated in the application, and with reference to every foreign vehicle which has been registered outside of this state, the owner shall exhibit to the secretary the certificate of title and registration certificate or other evidence of such former registration as may be in the applicant's possession or control, or such other evidence as will satisfy the secretary that the applicant is the lawful owner or possessor of the vehicle.
C. Renewals of the registration or license tax may be made by mail. In addition to the registration or license tax, there shall be a minimum assessed fee of two dollars to cover the cost of handling the processing of renewals. Additionally, in accordance with the Administrative Procedure Act, there may be additional charges assessed to cover the cost of operation. Any proposed additional charges shall be subject to oversight review by the Joint Legislative Committee on Transportation, Highways, and Public Works.
D, E. Repealed by Acts 1992, No. 984, §18.
F. When an application for registration is rejected for any reason, the application shall be returned to the applicant. The time limit for submitting the application shall be extended for a single period of thirty days from the date the rejected application was received by the applicant. If the applicant reapplies for registration within the thirty-day extension, the applicant shall not be charged penalties or interest for that period of time.
*Amended by Acts 1954, No. 27, §2; Acts 1986, No. 971, §1; Acts 1986, No. 344, §1; Acts 1987, No. 337, §1, eff. July 6, 1987; Acts 1989, No. 407, §1; Acts 1991, No. 348, §1; Acts 1992, No. 183, §1; Acts 1992, No. 984, §18; Acts 1995, No. 393, §2, eff. June 16, 1995; Acts 1995, No. 773, §1; Acts 2006, No. 416, §2.*
##### **§ 47:504** Register of applicants to be kept by secretary {#sec-47-504 omnilex-key=us-la-statutes--rs-title-47--47:504}
A. The secretary shall file each application received, and, when satisfied as to the genuineness and regularity thereof, and that the applicant is entitled thereto, shall register the vehicle therein described and the owner thereof in suitable books or on index cards as follows:
(1) Under a distinctive registration number assigned to the vehicle and to the owner thereof hereinafter referred to as the "registration number".
(2) Alphabetically, under the name of the owner.
(3) Numerically and alphabetically, under the engine number or serial number, or both, and name of the vehicle.
B. The secretary shall, at all times, maintain complete records covering the registration of motor vehicles for the preceding three calendar years.
C. Upon written request, the department may provide information contained in these files to any interested party for a reasonable fee. These fees shall be adopted pursuant to R.S. 49:950 et seq. The provisions of this Subsection shall not apply to a municipal police department or a sheriff's office.
*Amended by Acts 1954, No. 27, §2; Acts 1986, No. 70, §1.*
##### **§ 47:505** Number plates {#sec-47-505 omnilex-key=us-la-statutes--rs-title-47--47:505}
A. The commissioner shall furnish to every owner whose vehicle should be
registered, a plate of a style, pattern, design and construction as may be determined by the
commissioner, provided however, that for purposes of enforcing the provisions of R.S. 32:62
B registration license plates issued to the owners of house trailers not equipped with brakes
and of less than fifteen feet in length shall be the same in color and design as those issued
to the owners of house trailers equipped with brakes and of not less than fifteen feet nor more
than thirty-two feet in length. However, the commissioner shall issue to the owners of house
trailers which are more than thirty-two feet in length, registration license plates of a color and
design differing from those issued to the owners of house trailers of less than thirty-two feet
in length.
B.(1) The commissioner shall require the removal of all number plates upon
termination of the lawful use thereof by the owner. However, the commissioner may transfer
a number plate, as long as the plate remains legible, when a licensee replaces a motor
vehicle. At the time the vehicle is replaced, the licensee shall remove the number plate and
present it to any office of motor vehicles field office with the appropriate paperwork
indicating replacement of the vehicle. The office of motor vehicles shall transfer the plate
to the replacement vehicle, and the transfer shall be completed at the time the licensee
presents the number plate and the appropriate paperwork. The secretary shall promulgate
rules and regulations as are necessary to implement the provisions of this Paragraph,
including but not limited to requirements for paperwork indicating replacement of the vehicle
and procedure for transfer of number plates.
(2) Any dealer of motor vehicles who receives a lease return or a previously owned
vehicle with the intention of reselling such vehicle shall remove the license or number plate
from such vehicle before resale and destroy the plate. After the dealer so removes the plate,
he shall submit electronic notification to the Department of Public Safety and Corrections,
which states he has received the vehicle, removed the license or number plate from such
vehicle, and intends to resell the vehicle. The dealer shall electronically notify the secretary
within twenty-four hours after the removal of all plates. The Department of Public Safety
and Corrections, upon receipt of the electronic notification of a transfer on such vehicle, shall
issue a new plate to the new owner in the same manner as if the vehicle had no plate issued
to it. The knowing submission of a false electronic notification shall be false swearing under
R.S. 14:125.
C. Whenever a plate has been destroyed or rendered useless, the owner shall give
notice thereof, including the number of such plate, to the commissioner.
D. It is unlawful for any manufacturer or dealer to use or display a dealer's plate upon
any vehicle not manufactured by such manufacturer or being bona fide demonstrated, sold,
purchased, or exchanged by such dealer, or to permit such a dealer's plate to be used in any
manner upon the vehicle belonging to himself or his employees, associates, agents, or
representatives, or upon any vehicles being operated other than as an incident to and part of
the legitimate object and purpose for which such plates are issued.
E. Except as otherwise provided herein, every number plate shall have displayed
upon it the registration number assigned to the vehicle and to the owner thereof, the name
of this state, which may be abbreviated, and the registration period for which it is issued.
Such plates and the required letters and numerals thereon, except the registration period for
which issued, shall be of sufficient size to be plainly readable from a distance of one hundred
(100) feet during daylight. The commissioner may design and have constructed plates that
may be used for more than one registration period when he deems it advisable to do so.
F. If it is established to the satisfaction of the commissioner that due to economic
conditions or unavailability of materials it is impractical to issue license plates, he is
authorized to provide windshield stickers or some similar means of evidence of payment of
the tax and to require that owners of all kinds and types of trucks, semi-trailers, and trailers,
stencil on the side or rear of each such vehicle the weight and type of registration purchased
for the vehicle. If the commissioner provides windshield stickers or some similar means of
evidence of payment of the tax he shall not be required to issue new registration certificates,
as provided in R.S. 47:504 for vehicles registered during the preceding registration period.
G. Upon written request by the applicant, the commissioner may issue for
commercial vehicles the same type of license plate issued to private passenger vehicles,
provided that the cost of said plate shall be at the regular commercial rate.
H. The commissioner is hereby authorized to adopt the use of a number plate which
may be retained in use by the owner of the licensed vehicle for as long as the plate remains
legible and to adopt the use of tabs or emblems which may be attached to the number plate
to signify renewals thereof. In accordance with the provisions of Paragraph (B)(1) of this
Section, the commissioner may transfer a number plate, as long as the plate remains legible,
when a licensee replaces a vehicle. The issuance and design of the number plates and the
tabs or emblems therefor shall be executed under such rules and regulations as the
commissioner may prescribe.
I. Upon written request by any applicant who possesses a citizen's band radio license,
accompanied by proof of ownership of said license issued by the Federal Communications
Commission, the commissioner may issue license plates bearing the call numbers issued to
such applicant for the operation of a citizen's band radio. The costs of the issuance of said
license to the applicant shall be the sum of fifty dollars plus the normal registration fee.
*Amended by Acts 1962, No. 318, §1; Acts 1968, No. 181, §2; Acts 1968, No. 382, §1; Acts 1974, No. 171, §1; Acts 1975, No. 574, §1; Acts 1976, No. 395, §1; Acts 1988, No. 987, §1, eff. July 27, 1988; Acts 1989, No. 151, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 2001, No. 511, §1, eff. Jan. 1, 2003; Acts 2016, No. 673, §1; Acts 2023, No. 174, §1.*
##### **§ 47:506** Registration certificates {#sec-47-506 omnilex-key=us-la-statutes--rs-title-47--47:506}
A. The registration certificate issued for a vehicle required to be registered, or a photostatic or other similar copy thereof, shall at all times, while the vehicle is being operated upon a public highway in this state, be carried in a registration certificate holder of a type and design approved by the department, in or on said vehicle, in an accessible place, in plain view of and subject to inspection by any members of the division of state police or any officer, agent or representative of the department or of the commissioner or other public officer; provided, however, that no fine or other penalty shall apply for failure to comply with the aforesaid provisions if, within five days after an authorized officer's request to inspect a registration certificate, that certificate is presented at the office or headquarters of the requesting officer.
B. Registration certificates must, at all times and under all conditions, correspond with the license plates being used upon the vehicle.
C. Whenever the owner, purchaser, transferee or assignee of any vehicle seeks to procure the issuance of any registration certificate, the commissioner may require, as a condition precedent thereto, the production of the old certificate issued to the former owner of the vehicle, or proof satisfactory to him as to the change of ownership or title and the transactions by which such change of ownership was effected.
D. Every manufacturer, dealer or other person selling or disposing of any motor vehicle in this state shall equip the same with a registration certificate holder.
*Amended by Acts 1974, No. 145, §1; Acts 1975, No. 8, §1.*
##### **§ 47:507** Repealed by Acts 2014, No. 148, §2. {#sec-47-507 omnilex-key=us-la-statutes--rs-title-47--47:507}
*Repealed by Acts 2014, No. 148, §2.*
##### **§ 47:508** Registration; commercial vehicles; exemption {#sec-47-508 omnilex-key=us-la-statutes--rs-title-47--47:508}
A.(1) Except as provided in Paragraph (2) of this Subsection, every vehicle
registration under this Chapter other than those licensed under R.S. 47:463(A), R.S.
47:511(B), and those included, by regulation of the secretary, in the staggered registration
system, shall expire on June thirtieth of each year. The registrations shall be renewed
annually between May first and June thirtieth of each year.
(2) Notwithstanding any other provision of law to the contrary, every registration of
an automobile or truck to be used as a commercial rental or leased vehicle shall expire one
year from the date of issuance and shall be renewed annually thereafter.
(3) Notwithstanding any other provision of law to the contrary, every registration of
a truck in excess of sixteen thousand pounds or trailer licensed pursuant to R.S. 47:462,
except those trailers provided in R.S. 47:462(B)(1)(b), shall expire one year from the date
of issuance and thereafter shall be renewed annually.
(4) Notwithstanding any other provision of law to the contrary, every registration of
a truck between ten thousand pounds and sixteen thousand pounds shall expire annually from
the date of issuance.
B. In odd numbered years every registration of a private passenger carrying
automobile, registered or to be registered under R.S. 47:463(A), shall expire on December
thirty-first and shall be renewed on or before February sixth of the year immediately
following that in which the registration expires, except that the expiration date for vehicles
registered under R.S. 47:463(A) which are included in a staggered registration system by
rules and regulations of the secretary shall be those established in such rules and regulations.
C. Failure to make application and payment of registration fees, as provided herein,
on or before the renewal dates provided in this Section, or on or before renewal dates
established by rule of the secretary, shall cause the license due to become delinquent and
subject to penalties and interest charges as provided in Chapter 18 of this Title.
D.(1) Except as provided in Paragraph (2) of this Subsection, any person acquiring
any vehicle subject to registration and license subsequent to July first of any year in which
renewal of registration is required shall, before operating the same, make the required
application for registration and shall pay the license. Failure to make application and
payment as herein directed shall cause the license on any such vehicle to become delinquent
and subject to the penalties fixed in Chapter 18 of this Subtitle. New vehicles purchased
subsequent to July first of any year in which renewal of registration is required shall be
entitled to a monthly pro rata reduction of license as hereinafter provided. Any person
owning a vehicle other than those licensed by R.S. 47:463(A) during any part of the current
registration period and not having used it on the highways during the period commencing
July first of the year in which renewal of registration is required shall be entitled to a monthly
pro rata reduction of the license after July thirty-first, upon furnishing sworn proof
satisfactory to the secretary that the vehicle had not been used as hereinabove stated or that
any sale, transfer, or assignment thereof was bona fide and not for the purpose of evading the
provisions of the Chapter. In no event, however, shall the amount of the license tax payable
hereunder be less than the minimums as fixed in R.S. 47:475.
(2) Notwithstanding any other provision of law to the contrary, every person
acquiring an automobile or truck to be used as a commercial rental or leased vehicle shall,
before operating the same as a commercial rental or leased vehicle, make the required
application for registration and shall pay the license fee which shall expire one year from the
date of issuance. Failure to make application and payment as herein directed shall cause the
commercial license on such automobile or truck to become delinquent and subject to the
penalties fixed in Chapter 18 of this Subtitle.
E. Any owner who has made proper application and paid the proper license tax for
the renewal of registration of a vehicle but who has not received the number plates or
registration certificate for the current registration period, shall be entitled to operate or permit
the operation of such vehicle upon the public highways by displaying upon said vehicle the
number plate or plates issued for the preceding registration period, upon furnishing sworn
proof satisfactory to the secretary or the division of state police of his timely application and
failure to receive the number plate or plates or registration certificate for the current
registration period. This privilege shall be limited to and extended no further than September
first of the year in which the registration period begins.
F. Notwithstanding the provisions of Subsection A of this Section, every registration
of a motor truck or tandem truck having a gross weight per load carrying axle up to and
including ten thousand pounds or less and motorcycles for which the registration or license
tax is paid for four years as provided for in R.S. 47:462(B)(6) shall expire four years from
the date the registration or license tax is paid and shall be renewed every fourth year on or
before the last day of the month.
G. Notwithstanding the provisions of Subsection A of this Section, every registration
of a boat trailer having a gross weight per load carrying axle of one thousand five hundred
pounds or less, a farm use trailer having a gross weight per load carrying axle of six thousand
pounds or less, or a privately owned trailer having a gross weight per load carrying axle of
five hundred pounds or less for which the registration or license tax is paid for two years as
provided for in R.S. 47:462B(7) shall expire two years from the date the registration or
license tax is paid and shall be renewed every second year on or before the last day of the
month immediately following the month in which the previous registration expired.
H. The secretary of the Department of Public Safety is hereby authorized to issue
permanent license plates at the time of first issuance for a commercial vehicle. Said
registration thereafter shall be renewed annually by the affixing of a registration sticker on
the license plate. The secretary shall promulgate rules and regulations necessary to carry out
the provisions of this Section. Such vehicles registered under the Interstate Registration Plan
are exempt from the provision of this Section.
*Amended by Acts 1952, No. 216, §1; Acts 1962, No. 318, §1; Acts 1966, No. 513, §1, eff. Jan. 1, 1967, Acts 1977, No. 727, §1; Acts 1978, No. 250, §1; Acts 1978, No. 257, §1; Acts 1983, No. 81, §1; Acts 1987, No. 823, §1; Acts 1995, No. 256, §1, eff. Jan. 1, 1996, Acts 1997, No. 1386, §1; Acts 2011, No. 85, §1; Acts 2014, No. 94, §1; Acts 2024, No. 573, §1.*
##### **§ 47:509** Transfer of certain registration certificates {#sec-47-509 omnilex-key=us-la-statutes--rs-title-47--47:509}
A. Whenever the title or interest of any person in or to a vehicle (except
trucks, tandem trucks, semitrailers, tandem semitrailers, trailers, and busses or
passenger coaches, registered under the provisions of this Chapter) is transferred or
assigned, the registration of such vehicle, together with the number plates originally
assigned thereto, shall be transferred to the transferee or assignee thereof upon the
surrender of the former's registration certificate, or upon proof satisfactory to the
commissioner of the transfer thereof; the number plate or plates originally assigned
to the vehicle must remain attached thereto until the end of the current registration
year. The transferee, before operating or permitting the operation of such motor
vehicle upon a highway, shall apply and obtain the registration thereof, as upon
original registration, except as herein otherwise provided. In the case of a transfer
or assignment of the title or interest of an owner in and to a vehicle, the registration
thereof shall be suspended and the vehicle shall not be operated upon the highways
unless the new owner obtains a transfer or registration in accordance with the
provisions hereof. The Commissioner of the Division of State Police may issue to
proper persons, under such rules and regulations as he shall provide, a temporary
permit for the operation of such vehicle upon the highways.
B.(1) Whenever the title or interest of any person in or to a truck, tandem
truck, semitrailer, tandem semitrailer, trailer, and bus or passenger coach, registered
and licensed under the provisions of this Chapter, other than as provided in
Paragraphs (2) through (5) of this Subsection, is transferred or assigned, the owner
shall transfer the registration certificate and license plate thereof.
(2) Whenever a truck, tandem truck, semitrailer, trailer, and bus or passenger
coach, registered under the provisions of this Chapter, for which a license in excess
of $10.00 has been paid, is destroyed or permanently withdrawn from service and
replaced by a like vehicle to be similarly used, the registered owner may transfer the
registration and license plate from the vehicle destroyed or withdrawn from service
to the vehicle replacing it, by complying with Paragraphs (3) and (4) of this
Subsection.
(3) To effect such transfer and registration the owner of the vehicle shall pay
a total registration transfer fee of three dollars. Such fee shall cover only the transfer
of said registration. Where applicable the transferee shall submit an affidavit
showing the fact of destruction or withdrawal from service, and surrender the
registration certificate therefor to the commissioner. No plate shall be used by the
owner until the use thereof on a vehicle other than that for which it was originally
issued has been approved by the commissioner.
(4) If the weight of the replacement vehicle being registered under this
Subsection exceeds the weight of the vehicle destroyed or withdrawn from service,
a new license plate shall be purchased for the replacement vehicle. The
commissioner shall, upon surrender of the old license plate, allow credit for the
amount paid therefor, against the registration fee for the replacement vehicle.
(5) Whenever the title or interest of any person in or to a truck, tandem truck,
semitrailer, tandem semitrailer, trailer, vehicle used for the transport of forest
products, and bus or passenger coach, registered under the provisions of this Chapter
as a common or contract vehicle, is transferred or assigned, the owner shall retain the
registration and license plate thereof and the same may be used as the registration
certificate and licensing plate of another vehicle of the same classification or
surrendered to the commissioner under such rules and regulations as may be
promulgated by the commissioner. No such registration certificate or license plate
shall be used by the owner until the use thereof on a vehicle other than that for which
it was originally issued has been approved by the commissioner.
C. Repealed by Acts 1958, No. 403, §2.
*Amended by Acts 1952, No. 86, §1; Acts 1958, No. 403, §1; Acts 1977, No. 420, §1, eff. July 1, 1977; Acts 1985, No. 79, §1.*
##### **§ 47:509.1** Credit for transfer of certain registration certificates {#sec-47-509.1 omnilex-key=us-la-statutes--rs-title-47--47:509.1}
Notwithstanding the provisions of any other law to the contrary, when the ownership of a motor vehicle is transferred from a deceased spouse to a surviving spouse and the surviving spouse applies for registration of that motor vehicle, the surviving spouse shall receive credit for the unused portion of the vehicle registration license tax which was paid for registration of the motor vehicle in the name of the deceased spouse.
*Acts 1991, No. 466, §1.*
##### **§ 47:510** Notice of sale or transfer {#sec-47-510 omnilex-key=us-la-statutes--rs-title-47--47:510}
A. Every manufacturer or dealer, upon transferring a motor vehicle, trailer or semi-trailer, whether by sale, lease, or otherwise, to any person other than a manufacturer or dealer, shall give monthly, sworn written notice of such transfers to the commissioner, on the official form provided by the commissioner. Every such notice shall contain the date of the transfer, the name and address of the transferor and transferee, and such description of the vehicle as may be called for in the form. Manufacturers or dealers failing to give such notice, or to pay proper registration fees or license taxes, shall be subject to all penalties as provided in this Chapter. However, the provisions of this Subsection shall not apply to any new motor vehicle dealer properly licensed according to the provisions of R.S. 32:1251 et seq.
B. Any person, upon transferring a motor vehicle, trailer or semitrailer, whether by sale, lease or otherwise shall give a written notice of such transfer to the commissioner within fifteen days, on a form provided by the commissioner. Every such notice shall contain the date of the transfer, the name and address of the transferor and transferee, and such description of the vehicle as may be called for in the form.
C. The secretary shall, upon request, furnish to the governing authority of any municipality or parish requesting same, information in a computer machine readable media on the sale or transfer of motor vehicles within that municipality or parish. The secretary shall promulgate rules for the distribution and establish the fee schedule for said service, the cost of which shall be borne by the requesting agency.
D. When a new or used motor vehicle dealer who is licensed under the provisions of R.S. 32:771 et seq. or of R.S. 32:1251 et seq. acquires the ownership of a used motor vehicle, from a private individual, the dealer shall notify the Department of Public Safety and Corrections of the acquisition within thirty days of the date on which the used motor vehicle was acquired.
*Amended by Acts 1968, No. 274, §1; Acts 1975, No. 362, §1; Acts 1978, No. 668, §1; Acts 1980, No. 403, §1, eff. July 18, 1980; Acts 1995, No. 574, §1; Acts 2004, No. 418, §1.*
##### **§ 47:511** Reciprocity arrangements; refund of remittances {#sec-47-511 omnilex-key=us-la-statutes--rs-title-47--47:511}
A. A vehicle owned by a resident of another state, which is lawfully registered in that state, may be operated upon the public highways of this state without registration or license when, by statute, contract, or understanding, an agreement between the proper authorities of such state and the secretary of the Department of Public Safety and Corrections has effected reciprocal arrangements whereby license plates of each state affected thereby are recognized by such other states, respectively, and when the vehicle bears approved license plates of such state, if same are required by the laws of that state. These operations shall be under the terms and provisions of such reciprocal arrangements.
B. Participation by the state of Louisiana through the Department of Public Safety and Corrections in the interstate compact known as the International Registration Plan is hereby recognized and authorized. The secretary is hereby authorized to promulgate rules and regulations in order to adopt the International Registration Plan pursuant to membership and participation therein.
C.(1) In the event the secretary of the Department of Public Safety and Corrections or his designee determines that registrations or licenses issued pursuant to the interstate compact of the International Registration Plan have been revoked by the department or its designee and the Louisiana-apportioned account holder has not applied for a refund of any fees remitted for such registration or license within thirty days of such revocation, the department or its designee may remit such registration or license fee or a portion thereof to any owner of any vehicle registered or licensed in the Louisiana-apportioned account. The department shall calculate the Louisiana portion of the refund amount by dividing the total amount of registration or license fees paid by the owner by twelve, and then multiplying that amount by the number of months remaining after the owner's license or registration was revoked.
(2) No refund shall be remitted to any owner by the department until the owner surrenders the International Registration Plan cab card and the license plate issued for each vehicle or the owner certifies that the cab card and license plate have been destroyed or reassigned to a replacement vehicle as provided by law and the department receives a verification from an owner which includes the following:
(a) The registration number or vehicle identification number.
(b) A full release and hold harmless agreement executed by the owner in favor of the department against any claims by the person establishing the Louisiana-apportioned account.
*Acts 1984, No. 420, §1; Acts 1999, No. 464, §1; Acts 2003, No. 1159, §1, eff. July 2, 2003.*
##### **§ 47:511.1** Temporary permits {#sec-47-511.1 omnilex-key=us-la-statutes--rs-title-47--47:511.1}
A. A truck owned by a resident of another state which has not made a reciprocal
arrangement as provided in R.S. 47:511 may be operated upon the public highways of this
state when it is not registered and licensed in this state provided that prior to such operation,
the owner has secured from the commissioner a temporary license and registration and has
paid to the commissioner a fee of fifty dollars which shall authorize the operation of such
truck for a period of forty-eight continuous hours.
B. The Weights and Standards Police Force of the Department of Transportation and
Development is hereby authorized and empowered to issue temporary permits on behalf of
the commissioner and to enforce the provisions of this Section.
C. If upon inspecting a vehicle or combination of vehicles it is found that it has no
temporary permit, the weights and standards stationary scales police officer or other
enforcement officer of the Department of Public Safety and Corrections may impound the
vehicle and may require the operator to purchase forthwith a temporary permit. Two hundred
dollars shall be added to the cost of purchasing a temporary permit as a penalty.
D. Payments for penalties under this Section shall be remitted to the Department of
Transportation and Development. The payment shall be made by certified check, money
order, or credit card. If payment is made by credit card, the payment shall be deemed
received by the commissioner or secretary when tendered and an approval code is obtained
from the credit card company or credit card processor.
E. All of such penalties collected by the commissioner or secretary of the Department
of Transportation and Development shall be paid into the state treasury on or before the
twenty-fifth day of each month following their collection and, in accordance with Article VII,
Section 9 of the Constitution of Louisiana shall be credited to the Bond Security and
Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations
secured by the full faith and credit of the state which become due and payable within any
fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security
and Redemption Fund pursuant to this Subsection into the Transportation Trust Fund.
*Added by Acts 1975, No. 267, §1. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1992, No. 984, §14; Acts 2006, No. 728, §2; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.*
##### **§ 47:511.2** Temporary permit for unregistered trucks {#sec-47-511.2 omnilex-key=us-la-statutes--rs-title-47--47:511.2}
A. It is the intent of the legislature in enacting this Section to comply with the provisions of the International Registration Plan by providing a temporary "Hunter's Permit" to owners or operators of trucks while they seek employment.
B. An owner or operator of a truck who has terminated a lease and who has surrendered the apportioned license plate, as provided in the International Registration Plan authorized by R.S. 47:511(B), may operate a truck upon public highways when it is titled in this state but not registered provided that prior to the operation, the owner or operator has secured from the commissioner of motor vehicles or a duly appointed agent a temporary letter or permit as provided in this Section. The permit shall authorize the operation of such truck for a period of not more than thirty days. The permit shall be issued for a registered gross weight not to exceed the empty weight of the vehicle and cannot be used to transport goods or carry a load. Prior to the issuance of such permit, the applicant must provide satisfactory proof that such truck has insurance with limits of liability as provided in R.S. 32:900(B). Such truck must display an official certificate of inspection and approval as provided by R.S. 32:1301 et seq.
C. If, upon inspecting a vehicle, it is found that the vehicle has no temporary permit, the weights and standards police officer or other enforcement officer of the Department of Public Safety and Corrections may impound the vehicle until a valid permit or license plate is secured.
*Acts 1999, No. 463, §1.*
##### **§ 47:511.3** Temporary registration permits; motor vehicles being driven out of state {#sec-47-511.3 omnilex-key=us-la-statutes--rs-title-47--47:511.3}
A. The Department of Public Safety and Corrections shall issue a temporary registration plate to authorize a motor vehicle to be operated upon the highways of this state when it is not otherwise registered or licensed in this state if the owner purchased the vehicle with the intention to permanently take the vehicle out of this state.
B. The fee for the temporary registration plate shall be five dollars and fifty cents and the department may use a plate which is identical to the temporary registration plates issued by dealers as provided in R.S. 47:519.
C. The temporary registration plate issued in accordance with the provisions of this Section shall expire within thirty days from the date of its issuance. The department shall include on each plate the date that such plate was issued and the make and vehicle identification number of the vehicle for which the plate was issued. An owner shall be eligible to receive only one temporary registration permit per vehicle.
D. The department shall promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section.
*Acts 1999, No. 564, §1.*
##### **§ 47:511.4** Information systems; denial or revocation of registration {#sec-47-511.4 omnilex-key=us-la-statutes--rs-title-47--47:511.4}
A. Not later than October 1, 2020, the assistant secretary of the office of motor
vehicles shall establish, operate, and maintain motor carrier, commercial motor vehicle, or
driver information systems and data analysis programs to support safety regulatory and
enforcement activities which comply with the information systems established and operated
by the secretary of the United States Department of Transportation pursuant to 49 U.S.C.
31106.
B. The failure of an applicant for registration of a commercial motor vehicle to
provide information required by the registrar on the application or to provide required
support documentation shall be grounds for denial of the application for registration.
C. The assistant secretary may suspend, revoke, or refuse to issue or renew the
registration, registration card, registration plate, or permit of a commercial motor vehicle if
the commercial motor carrier responsible for safety has been prohibited from operating by
a federal agency.
*Acts 2019, No. 333, §1.*
##### **§ 47:512** Casual trips of foreign vehicles {#sec-47-512 omnilex-key=us-la-statutes--rs-title-47--47:512}
Subject to the rules and regulations prescribed by the commissioner, casual, irregular, occasional and unscheduled trips may be made into this state by foreign vehicles of nonresident owners, or by vehicles owned by the residents of another state or country, in the absence of any reciprocal agreements, without registration or the payment of a license fee as required by this Chapter, only when special permission from the commissioner has been obtained in each instance covering such casual, irregular, occasional and unscheduled operations.
The Division of State Police or the commissioner, shall determine when such trips are casual, occasional, irregular or not scheduled, and issue or cause to be issued such permissions therefor, as in its or his discretion, are deemed proper and appropriate. It shall also be the function, duty and right of the Division of State Police or the commissioner to determine under general rules or in specific instances as to the application of this section and of R.S. 47:511.
##### **§ 47:513** Vehicle of nonresident owner used regularly in business in Louisiana {#sec-47-513 omnilex-key=us-la-statutes--rs-title-47--47:513}
Every nonresident person, regularly employed in or carrying on a business within this state for a period of at least thirty consecutive days and owning or leasing and regularly operating, in such business or in connection therewith, any motor vehicle, trailer or semitrailer within this state, shall be required to register each vehicle and pay the same license taxes therefor as is required with reference to like vehicles owned by residents of this state. This Section shall not apply to vehicles which are covered by reciprocal agreements in effect between Louisiana and other jurisdictions.
*Amended by Acts 1977, No. 300, §1.*
##### **§ 47:513.1** New residents; notice {#sec-47-513.1 omnilex-key=us-la-statutes--rs-title-47--47:513.1}
The Department of Public Safety and Corrections, office of motor vehicles, shall notify new residents upon the issuance of a driver's license pursuant to R.S. 32:401 et seq. or a special identification card pursuant to R.S. 40:1321 that an owner of a motor vehicle shall have thirty days from the date of notification to pay such taxes that may be due before penalties and interest begin to accrue.
*Acts 2014, No. 414, §1.*
##### **§ 47:513.2** New residents; registration; inspection {#sec-47-513.2 omnilex-key=us-la-statutes--rs-title-47--47:513.2}
A. Any person who is a new resident of Louisiana shall apply for a certificate of
registration for each motor vehicle he owns and operates on the public streets and roadways
in Louisiana within thirty days of the date he establishes residency in Louisiana.
B. Any motor vehicle owned and operated by a new resident of Louisiana on the
public streets and roadways in Louisiana shall bear a valid safety inspection certificate within
thirty days of the date he establishes residency in Louisiana.
C. For purposes of this Section, a person is considered to have established residency
in Louisiana on the date he is issued a Louisiana driver's license.
*Acts 2016, No. 479, §1.*
##### **§ 47:514** Suspension of registration upon notice of theft or embezzlement {#sec-47-514 omnilex-key=us-la-statutes--rs-title-47--47:514}
Whenever the owner of any motor vehicle, trailer or semi-trailer which is stolen or embezzled, files an affidavit alleging either of said facts with the Division of State Police or with the commissioner, they shall immediately suspend the registration of such vehicle and shall not transfer the registration of, or register such vehicle until such time as they shall be notified that the owner has recovered such vehicle; notices given as heretofore provided shall be effective only during the current registration year in which given; but, if during such year such vehicle is not recovered, a new affidavit may be filed with like effect during the ensuing year. Every owner who has filed an affidavit of theft or embezzlement must immediately notify the Division of State Police or the commissioner of the recovery of the vehicle.
##### **§ 47:515** When registration shall be refused {#sec-47-515 omnilex-key=us-la-statutes--rs-title-47--47:515}
The commissioner shall not grant an application for the registration of a vehicle in any of the following events:
(1) When the applicant therefor is not entitled thereto under the provisions of this Chapter.
(2) When the applicant has neglected or refused to furnish the commissioner with the registration certificate of a former owner of the vehicle sought to be registered or has failed to furnish the commissioner with satisfactory proof with respect to the ownership of and title to such vehicle, or has neglected or refused to furnish the commissioner with the information required in the appropriate official form or such reasonable additional information as the commissioner or the Division of State Police is authorized to require.
(3) When the tax and fees required therefor by law have not been paid.
##### **§ 47:516** Vehicles improperly licensed; weighing, inspections, and investigations; purchase of proper license required; penalty {#sec-47-516 omnilex-key=us-la-statutes--rs-title-47--47:516}
A. The commissioner or the division of state police, weights and standards police
officers of the Department of Transportation and Development or other proper legal
authority, have the right and power at any time and place to investigate, in any lawful
manner, and inspect, at any time and place, any vehicle, with respect to its registration,
license, tax payment, or other manner or thing contemplated by or provided for in this
Chapter. To that end the commissioner or secretary may select, appoint, or designate
inspectors, acquire the necessary scales or other equipment incident to their functioning, and
where necessary may cause the owner or driver of any vehicle to move the same or cause it
to be moved, forthwith, to the nearest scales available in the direction of destination.
B.(1) If upon weighing the vehicle it is found that it is improperly licensed, or if it
is found that the certificate of registration issued for the vehicle is otherwise unlawful, the
inspector or enforcement officer may impound the vehicle and may require the operator of
the vehicle to purchase forthwith the proper license for and to properly register the vehicle.
(2) Twenty-five percent of the annual price of the license or registration shall be
added to the cost of purchasing the same as a penalty, which shall be in lieu of the penalties
directed to be imposed by R.S. 47:508. There shall be credited against the price of this
license or registration the price of the license or registration on the vehicle at the time of its
unlawful operation. However, in lieu of impoundment and immediate purchase of license and
registration, a Department of Transportation and Development stationary weights and
standards scales police officer may issue a violation ticket in the amount of seventy-five
dollars, in addition to any overweight penalties due as provided by R.S. 32:388, to any
operator possessed of an improper Louisiana license and registration.
(3) The violation ticket shall serve as a receipt for said license plate. The violation
ticket shall notify the owner and operator in writing to appear within five days to purchase
the proper license for and to properly register said vehicle or combination of vehicles, and
to pay any penalty due. This violation ticket shall be considered as a temporary license plate
for a period not to exceed five days.
(4) In addition to any overweight penalties due as provided by R.S. 32:388, if the
weight of the vehicle exceeds the manufacturer's gross vehicle weight rating or the
manufacturer's gross combined vehicle weight rating, a fine of one hundred dollars shall be
paid, in addition to the seventy-five dollar penalty, in lieu of registering the vehicle at the
higher weight. Payments for penalties shall be remitted to the Transportation Trust Fund.
C. If upon inspecting a vehicle or combination of vehicles it is found that it has an
expired Louisiana license and registration or that it has no license and registration, the
inspector or enforcement officer may impound the vehicle and may require the operator of
the vehicle to purchase forthwith a license for and to properly register the vehicle.
Twenty-five per centum of the annual price of the license or registration shall be added to the
cost of purchasing the same as a penalty, which shall be in lieu of the penalty directed to be
imposed by R.S. 47:508. However, any operator who is lawfully possessed of a valid
Louisiana driver's license, as provided in Subsection A of R.S. 32:411, in lieu of
impoundment and immediate purchase of license and registration, may deposit said license
with the enforcement officer, who shall issue said driver a violation ticket which shall serve
as a receipt for the operator's license. The violation ticket shall notify the owner and driver
in writing to appear within five days to purchase license and registration for said vehicle, pay
any penalty due and secure the return of the operator's license. This violation ticket shall be
considered as a temporary Louisiana driver's license.
D. Whoever violates his promise to appear, purchase license plate and registration,
and pay any penalty assessed under Subsections B and C of this Section shall be punished
by a fine of not more than five hundred dollars, or by imprisonment for not more than ninety
days, or both, and the driver's license or license plate shall be forwarded to the Department
of Public Safety and Corrections for suspension, revocation, and cancellation.
*Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 2003, No. 1159, §1, eff. July 2, 2003; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.*
##### **§ 47:517** Commissioner to determine proper classification {#sec-47-517 omnilex-key=us-la-statutes--rs-title-47--47:517}
The commissioner, in applying the provisions of this Chapter, has the right to determine in each case whether or not any vehicle is being used or operated, on the public highways of this state in the business of transportation for private gain, as herein contemplated, and if so, whether as a common carrier or as a contract or charter carrier or howsoever, and to that end may, in his discretion, formulate and promulgate reasonable rules and regulations governing such determination and classification.
##### **§ 47:518** Authority of certain incorporated municipalities {#sec-47-518 omnilex-key=us-la-statutes--rs-title-47--47:518}
Incorporated municipalities over two thousand five hundred inhabitants may, within their corporate limits, designate the streets other than state constructed and maintained streets and highways upon which the operation of vehicles of all classes shall be permitted according to their carrying capacity, and the manner of such operation, or prohibit traffic exceeding a given weight on certain but not all of its streets; provided that in the event a municipality of more than two thousand five hundred inhabitants is adjacent to or connected by a bridge, tunnel, or ferry with another municipality, the respective governing authorities of such municipalities may agree upon and determine the common use of their streets by vehicles licensed by either municipality in accordance with this provision.
Nothing in this Chapter shall be held to restrict or impair in any manner whatever rights such municipalities may have, under other laws, to prescribe greater but not lesser limitations or restrictions upon the carrying capacity of vehicles transporting persons or property exclusively within their corporate limits, or to assess, levy, and collect upon such vehicles such municipal registration or license taxes as may be authorized by the laws of the state.
Within the parish of Tangipahoa the provisions of this Section shall apply only with respect to incorporated cities having over ten thousand inhabitants.
*Amended by Acts 1966, No. 188, §1.*
##### **§ 47:519** Temporary registration plates issued by dealers {#sec-47-519 omnilex-key=us-la-statutes--rs-title-47--47:519}
A. Issuance by commissioner to dealer. The commissioner may, subject to the
limitations and conditions hereinafter set forth, deliver temporary registration plates designed
by the commissioner, or paper or card stock approved by the commissioner for print on
demand temporary registration plates to a licensed automobile, trailer, truck, motorcycle, or
other motor driven cycle, or motorized camper dealer who applies for same and who
enclosed with such application a fee of twenty dollars per plate or piece of approved paper
or card stock for which application is made by a licensed dealer. Such application shall be
made upon a form prescribed and furnished or on a website approved by the commissioner.
Dealers subject to the limitations and conditions set forth in this Section may issue such
temporary registration plates to owners of vehicles, except apportioned trucks, provided that
such owners shall comply with the pertinent provisions of this Section.
B. Dealer's records. Every dealer who has made application for temporary
registration plates or paper or card stock approved by the commissioner for print on demand
temporary registration plates shall maintain in permanent form a record of all temporary
registration plates delivered to and issued by him, and in addition thereto, shall maintain in
permanent form a record of any other information pertaining to the receipt or the issuance
of temporary registration plates that the commissioner may require. Each record shall be
kept for a period of at least three years from the date of entry of such record. Every dealer
shall allow full and free access to such records during regular business hours, to duly
authorized representatives of the commissioner and to peace officers.
C. Copy of application sent to commissioner. Every dealer who issues temporary
registration plates or print on demand temporary registration plates on paper or card stock
approved by the commissioner shall, on the day that he issues such plates, send electronically
to the commissioner the information including but not limited to the model, model year,
make, vehicle identification number, issue date, dealer or lending institution name and
address, and the city for each temporary registration plate prior to the dealer's issuing the
temporary registration plate to the purchaser of the vehicle.
D. Permitted use. Dealers may issue temporary registration plates or print on
demand temporary registration plates on paper card or card stock approved by the
commissioner to persons who purchase motor vehicles from dealers. All other uses of
temporary registration plates are prohibited.
E. Information to be inserted by dealer. Every dealer who issues temporary plates
shall insert clearly and indelibly on the face of each temporary registration plate the date of
issuance and expiration, and the make and serial number of the vehicle for which issued.
Every dealer who issues print on demand temporary registration plates on paper or card stock
approved by the commissioner shall print on the face of each temporary registration plate the
date of issuance, the date of expiration, and the make and serial number of the vehicle for
which issued.
F. Suspension of right of dealer to issue. If the commissioner finds that the
provisions of this Section or his directions are not being complied with by the dealer, he may
issue a cease and desist order to the dealer directing the dealer to stop issuing temporary
registration plates and to surrender all unissued temporary registration plates remaining in
the dealer's possession. Thereafter, a dealer who maintains a valid dealers license may
request and the commissioner may issue a temporary registration plate on a transactional
basis provided the dealer provides copies of all documents executed by the prospective
purchaser of the vehicle. The cease and desist order shall remain in effect until the
commissioner is satisfied that the dealer will comply with the law at the commissioner's
directions, or the dealer no longer possesses a license. The commissioner shall notify the
applicable licensing commission when issuing a cease and desist order as provided for in this
Section.
G. Destruction upon receiving annual plates. Every person to whom temporary
registration plates have been issued shall permanently destroy such temporary registration
plates immediately upon receiving the annual registration plates; however, if the annual
registration plates are not received within sixty days of the issuance of the temporary
registration plates and no extension has been granted, the owner shall, notwithstanding,
immediately upon the expiration of such sixty-day period, permanently destroy the temporary
registration plates.
H. Expiration of plates. Temporary registration plates shall expire and become void
upon the receipt of the annual registration plates or upon the expiration of sixty days from
the date of issuance, depending on whichever event shall first occur. However, if a title
transfer is defective or delayed, the purchaser of a new or used motor vehicle which has been
issued a temporary registration plate may apply to the dealer for and receive one additional
sixty-day extension following the expiration of the original temporary registration plate, as
approved by the Department of Public Safety and Corrections, office of motor vehicles.
Special temporary registration plates issued under the provisions of Subsection L of this
Section shall expire as provided in that Subsection. No refund or credit for fees paid by
dealers to the commissioners for temporary registration plates shall be allowed, except in the
event the issuance of temporary registration plates or markers is discontinued, in which case
the dealer may petition for a refund.
I. Rules and regulations. The commissioner of motor vehicles shall have the power
to make such rules and regulations, not inconsistent herewith, as he shall deem necessary for
the purpose of carrying out the provisions of this Section.
J. Penalty. Any person violating the provisions of this Section shall be guilty of a
misdemeanor and shall be fined not more than one thousand dollars or imprisonment for not
more than one year, or both. No penalty shall be imposed on any person who violates the
provisions of Subsections G and H of this Section by failing to dispose of a temporary
registration plate and retaining such temporary registration plate after the expiration of sixty
days from issuance thereof if the permanent registration plate has been applied for as
required by law but has not yet been received by the owner.
K. Fees. The fees prescribed herein shall be retained by the commissioner to defray
the cost of printing, processing, and issuing the temporary registration plates.
L. Special temporary plates. The commissioner shall issue special temporary
registration plates to truck dealers. The special temporary registration plates shall be the
same as, and shall be subject to the same requirements as, the other temporary registration
plates issued under this Section, except that:
(1) The special temporary registration plates shall be used only on trucks with a gross
vehicle weight rating of ten thousand pounds or more.
(2) Each special temporary registration plate shall be valid for sixty days from the
date the special temporary registration plate or marker is issued.
M. The commissioner may establish rules to phase out preprinted temporary
registration plates and require all persons or entities authorized to issue temporary
registration plates to issue only those print on demand temporary plates on paper or card
stock approved by the commissioner.
N. The commissioner shall ensure that the number printed on temporary registration
license plates is the same as the number printed on the permanent plate issued by the
department.
O. In lieu of issuing a temporary registration plate, the commissioner may allow a
special or personalized plate to be transferred to the customer's new vehicle from the
customer's old vehicle. In such event, the commissioner shall provide the manner in which
the transfer is electronically reported as provided for in Subsection C of this Section.
*Added by Acts 1960, No. 319, §1. Amended by Acts 1968, No. 100, §1; Acts 1969, No. 118, §1; Acts 1970, No. 97, §1; Acts 1970, No. 380, §1; Acts 1977, No. 417, §1, eff. July 1, 1977; Acts 1978, No. 493, §1; Acts 1979, No. 95, §1. Acts 1983, 1st Ex. Sess., No. 33, §4, eff. Jan. 19, 1983; Acts 1983, No. 225, §1; Acts 1986, No. 175, §1; Acts 1986, No. 791, §1; Acts 1991, No. 547, §1, eff. July 15, 1991; Acts 1992, No. 631, §1, eff. July 2, 1992; Acts 1995, No. 440, §1; Acts 1997, No. 787, §1; Acts 1999, No. 228, §1, eff. June 11, 1999; Acts 2012, No. 94, §1; Acts 2025, No. 509, §1, eff. July 1, 2025.*
##### **§ 47:519.1** License plates issued to manufacturers, wholesalers, or distributors {#sec-47-519.1 omnilex-key=us-la-statutes--rs-title-47--47:519.1}
A. The secretary may, subject to the limitations and conditions hereinafter set forth, deliver temporary registration plates or markers designed by the secretary to a motor vehicle manufacturer, wholesaler, or distributor who applies for them and who encloses with such application a fee of one hundred dollars for the first set for which application is made, and a fee of three dollars for each subsequent set for which application is made. Such application shall be made upon a form prescribed and furnished by the secretary.
B. Every manufacturer, wholesaler, or distributor who has made application for temporary registration plates or markers shall maintain in permanent form a record of all temporary registration plates or markers delivered to him, and in addition thereto, shall maintain in permanent form a record of any other information pertaining to the receipt and use of temporary registration plates or markers that the secretary may require. Each record shall be kept for a period of at least three years from the date of entry of such record. Every manufacturer, wholesaler, or distributor shall allow full and free access to such records during business hours to duly authorized representatives of the secretary.
C. A manufacturer, wholesaler, or distributor owning any new previously unregistered vehicle of a type otherwise required to be registered may operate or move same upon the highways and public street solely for the transporting or testing of such vehicles or in connection with public civic events, without registering such vehicle, upon condition that any such vehicle display a temporary registration plate in the manner prescribed by law.
*Acts 1991, No. 466, §1, eff. July 15, 1991; Acts 1992, No. 631, §2, eff. July 2, 1992.*
##### **§ 47:519.2** Temporary license plates; lending institutions; auto title companies {#sec-47-519.2 omnilex-key=us-la-statutes--rs-title-47--47:519.2}
A. Subject to the provisions of this Section, the commissioner may sell temporary license plates to lending institutions which are chartered by the office of financial institutions or by an agency of the federal government and to auto title companies which are defined in R.S. 32:702(12).
B. The purpose of this Section is to provide lending institutions and auto title companies an opportunity to obtain temporary license plates to be issued to a person who purchases a vehicle for which the lending institution has provided financing and with regard to which the financial institution or auto title company handles the applications for a title and for registration.
C. Lending institutions and auto title companies may purchase and issue temporary license plates for the purpose stated in Subsection B of this Section. All other uses of the temporary plates authorized under this Section are prohibited.
D. Temporary license plates may be issued under this Section for any vehicle for which the commissioner issues permanent license plates.
E. The fee for each temporary license plate is four dollars.
F. The commissioner shall design the temporary plates and shall design and furnish all forms required under this Section.
G. Temporary license plates shall expire on the date the permanent license plate is received, or on the ninetieth day after the temporary license plate is issued, even if the permanent license plate has not been received, whichever is sooner.
H. Each person to whom a temporary license plate has been issued shall destroy the temporary license plate on the day the temporary license plate expires.
I. The commissioner shall adopt rules to implement the provisions of this Section. The rules shall include, but shall not be limited to:
(1) Rules establishing requirements for being eligible to participate in the program.
(2) Rules establishing grounds and procedures for suspending or revoking eligibility to participate in the program and for reclaiming temporary license plates.
(3) Rules establishing requirements for information which the lending institutions shall transmit to the commissioner with regard to each temporary license which the lending institution purchases and issues.
(4) Rules establishing procedures for issuing temporary license plates.
(5) Rules establishing requirements for keeping records concerning temporary license plates, including the information in the records and access to the records.
J. The provisions of this Section shall not apply to temporary license plates issued for commercial motor vehicles for which the taxes are apportioned.
*Acts 1990, No. 125, §1; Acts 1992, No. 626, §1; Acts 1993, No. 33, §1, eff. May 18, 1993.*
##### **§ 47:520** Dealers temporary demonstration and transportation identification plate {#sec-47-520 omnilex-key=us-la-statutes--rs-title-47--47:520}
A. As used in this Section, the word "dealership" means any legal entity which is licensed to do business as a motor vehicle dealer by the Louisiana Motor Vehicle Commission, R.S. 32:1251 et seq., or by the Louisiana Used Motor Vehicle and Parts Commission, R.S. 32:771 et seq.
B. Each dealership may print and utilize dealers temporary demonstration and transportation identification plates, hereinafter referred to as identification plates, in lieu of motor vehicle registration plates in accordance with the provisions of this Section.
C. Each identification plate shall be green and shall contain the following information:
(1) The name of the dealership which is using the identification plate.
(2) The telephone number of the dealership which is using the identification plate.
(3) The number on the license issued by the Motor Vehicle Commission or by the Used Motor Vehicle and Parts Commission to the dealership which is using the identification plate.
(4) The date on which the identification plate was placed in service.
D. Subject to the provisions of Subsection B of this Section, the office of motor vehicles shall establish the size, design, and other characteristics of the identification plates.
E. Each identification plate shall be valid for five days from the date on which the identification plate was placed in service.
F. Each dealership which places an identification plate in service on a motor vehicle may use that motor vehicle for any business purpose of the dealership, including but not limited to the demonstration or transportation of that vehicle.
*Acts 1995, No. 229, §1, eff. June 14, 1995.*
##### **§ 47:521** Display of temporary registration license plates {#sec-47-521 omnilex-key=us-la-statutes--rs-title-47--47:521}
A. Each temporary registration license plate shall at all times be in a clearly visible
place and position. It shall be fastened to the rear of the vehicle to which it has been assigned
on the rear bumper of the vehicle or at a location designed for its display by the
manufacturer. The temporary registration license plate shall be maintained in a condition
that is clearly legible and free from foreign materials. However, the temporary registration
license plate may be covered or encased in a clear transparent material but shall not obscure
the temporary registration license plate and shall be readable from a distance of sixty feet.
B. The commissioner shall promulgate any rules and regulations as he deems
necessary for the purposes of carrying out the provisions of this Section.
C.(1) Any person who displays, possesses, or uses any temporary registration license
plate, or encourages another to, facilitate, display, possess, or use any temporary registration
license plate, knowing the plate to be fictitious or to have been cancelled, revoked,
suspended, or altered shall subject themselves or the other person to criminal penalties of a
fine of not less than one hundred dollars nor more than five hundred dollars, or imprisonment
for up to six months, or both.
(2) The commissioner may subject any person, public license tag agent, or auto title
company to a civil penalty of not less than two hundred dollars nor more than five hundred
dollars for a violation of Paragraph (1) of this Subsection.
*Acts 2001, No. 139, §1; Acts 2025, No. 509, §1, eff. July 1, 2025.*
##### **§ 47:522** Authorization to enter dealer premises to recover state credentials {#sec-47-522 omnilex-key=us-la-statutes--rs-title-47--47:522}
A. Whenever any licensed dealer has his license suspended or revoked, or if the licensed dealer ceases operations without any formal action by the appropriate commission, representatives of the Department of Public Safety and Corrections shall be authorized to enter any and all locations of the dealer to recover official state credentials issued to the dealer by the department, including but not limited to dealer inventory plates, temporary registration plates, and motor vehicle inspection stickers.
B. In the event the dealer, or any agent or representative of the dealer, removes or causes to be removed the official state credentials, the dealer shall be responsible for surrendering the credentials to the department.
C. The Louisiana Motor Vehicle Commission and the Louisiana Recreational and Used Motor Vehicle Commission shall promptly notify the Department of Public Safety and Corrections whenever a dealer's license is suspended or revoked, or if either commission has information that a licensed dealer has ceased operations without any formal action against the dealer's license.
*Acts 2009, No. 435, §2, eff. July 1, 2010.*
#### **PART IV** ADMINISTRATIVE PROVISIONS
##### **§ 47:531** Director of public safety to be vehicle commissioner {#sec-47-531 omnilex-key=us-la-statutes--rs-title-47--47:531}
The director of public safety is designated as vehicle commissioner of the state; he shall have all powers and perform such duties as are herein imposed upon the vehicle commissioner.
*Amended by Acts 1972, No. 96, §7, eff. Jan. 1, 1973.*
##### **§ 47:531.1** Director's authority {#sec-47-531.1 omnilex-key=us-la-statutes--rs-title-47--47:531.1}
In the administration and enforcement of the "Vehicle Registration License Tax" under the provisions of Chapter 4 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, the director of public safety in his capacity as "Vehicle Commissioner" shall have the same power and authority as the collector of revenue has under Parts I, II, III, IV, V, VI and VII of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 except he shall not be subject to the provisions of Sections 1501, 1502, 1504, 1505, 1506 and 1508 of Part I of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
*Acts 1972, No. 96, §8, eff. Jan. 1, 1973.*
##### **§ 47:531.2** Transfer of facilities and equipment {#sec-47-531.2 omnilex-key=us-la-statutes--rs-title-47--47:531.2}
The personnel, equipment and all other facilities of the Motor Vehicle Division of the Department of Revenue are hereby transferred to the Department of Public Safety to be used to create a new division or unit in the Department of Public Safety under the control and supervision of the director of public safety as "vehicle commissioner".
*Acts 1972, No. 96, §9, eff. Jan. 1, 1973.*
##### **§ 47:531.3** Funding; transfers {#sec-47-531.3 omnilex-key=us-la-statutes--rs-title-47--47:531.3}
The provisions of this Act^1^ shall become effective and operative as of January 1, 1973 and any appropriations made at this 1972 regular session of the legislature or any funds otherwise made available to the Department of Revenue for the operation of the Motor Vehicle Division of the Department of Revenue shall be transferred from the Department of Revenue to the State Department of Public Safety to be used by the director of the State Department of Public Safety in carrying out the functions of vehicle commissioner. On January 1, 1973 or as soon thereafter as possible the commissioner of administration shall determine the amount of such funds to be transferred to the Department of Public Safety and shall then allocate such amount to the State Department of Public Safety to be used in carrying out the functions of the vehicle commissioner.
Acts 1972, No. 96, §10, eff. Jan. 1, 1973.
^1^As it appears in Acts 1972, No. 96, §10. Act No. 96 amended R.S. 32:702(4), 32:733(B), 47:303(B), 47:318, 47:451(5), 47:480, 47:531 and added 47:531.1, 47:531.2 and 47:531.3.
##### **§ 47:532** Duties of department of highways, department of state police and vehicle commissioner {#sec-47-532 omnilex-key=us-la-statutes--rs-title-47--47:532}
A. It shall be the duty of the department, all officers thereof, the division of state police, and the commissioner, and other public officials to whom duties or functions are herein delegated, to so enforce the provisions of this Chapter.
B. The vehicle commissioner is authorized to adopt and to enforce administrative rules and regulations, to prescribe proper forms for evidence of payment of the tax levied by this Chapter and to designate such agencies and prescribe such terms and conditions therefor as may be necessary to carry out the provisions of this Chapter, and to protect the interests of the state with respect thereto.
C. All rules and regulations concerning the administration of this Chapter shall become effective upon the approval of the commissioner.
D. The commissioner is further empowered to adopt and enforce administrative regulations to provide for:
(1) The staggered registration of motor vehicles.
(2) The permanent registration of commercial fleet vehicles on a centralized basis.
(3) The payment, within the same month, of the annual registration license fee or tax on all vehicles within a commercial fleet. The commission is also authorized to accept post office box addresses for permanent registration of license plates for semitrailers and trailers.
*Amended by Acts 1974, No. 23, §1; Acts 1994, No. 24, §1.*
##### **§ 47:532.1** Public license tag agents; auto title companies; rules and regulations; surety bonds; fees {#sec-47-532.1 omnilex-key=us-la-statutes--rs-title-47--47:532.1}
A.(1) The commissioner may establish a system of public license tag agents to
collect the registration license taxes authorized by this Chapter. The system shall consist of
municipal and parish governing authorities or new motor vehicle dealers or their agents
licensed pursuant to the provisions of R.S. 32:1254 and authorized auto title companies
pursuant to the provisions of R.S. 32:735 et seq. No persons, natural or juridical, except
public license tag agents, auto title companies, financial institutions, licensed new or used
car dealers, recreational product dealers, digital transaction providers, state departments,
offices, or entities and those included in the system established pursuant to this Section shall
collect registration license taxes authorized by this Chapter.
(2)(a) The commissioner shall make and publish rules and regulations for the
issuance of the registration licenses, for the collection of the registration license taxes, and
for the implementation and governing of a system of public license tag agents.
(b) The rules and regulations to be adopted by the commissioner shall not be drafted
in such a manner as to require more than two thousand transactions in any twelve-month
period by an auto title company in order for such auto title company to qualify as a public
license tag agent.
(3) The commissioner shall promulgate rules and regulations to require all public
license tag agents other than municipal and parish governing authorities to furnish security
for the faithful performance of their duties as follows:
(a) Each public license tag agent other than a local governmental subdivision,
including a municipal governing authority, a political subdivision, or a state agency, shall
execute a good and sufficient surety bond with a surety company qualified to do business in
Louisiana as surety, in a sum of one hundred thousand dollars should the public tag agent
have only one office in this state and in a sum of one hundred twenty-five thousand dollars
should the public tag agent have more than one office in this state, if surety bond is available
for purchase, which bond shall name the Department of Public Safety and Corrections, office
of motor vehicles as obligee and shall be subject to the condition that, if such public license
tag agent shall, throughout the entire term of the bond, timely file with the office of motor
vehicles all applications delivered to such public tag agent for filing, and all fees and taxes
collected by such public license tag agent, the obligation shall be void. If the company does
not do so, the obligation of the surety shall remain in full force and effect.
(b) The surety bond furnished pursuant to this Paragraph shall be delivered to and
filed with the Department of Public Safety and Corrections, office of motor vehicles.
(c) The commissioner shall promulgate rules and regulations to adopt and levy fines
for violations of this Section and R.S. 47:532.2, any rule or regulation adopted pursuant to
this Section and R.S. 47:532.2, or of any violation of a contract between the department and
the public license tag agent. The administrative fine for each violation of this Section and
R.S. 47:532.2, any rule or regulation adopted pursuant to this Section and R.S. 47:532.2, or
of any violation of a contract between the department and the public license tag agent shall
not exceed the sum of five hundred dollars.
(4) The commissioner and public license tag agents other than municipal and parish
governing authorities may enter into contracts which shall state the required procedures for
the implementation of this Section. Such contracts may terminate upon violation of the
foregoing provisions.
(5) A biennial fee may be collected from a person seeking to contract with the
Department of Public Safety and Correction, office of motor vehicles, prior to a person
commencing to act as a public license tag agent, provided that such fee does not exceed two
hundred dollars.
(6)(a) No elected state official or employee of the state shall be allowed to become
a public license tag agent.
(b) The office of motor vehicles may deny a contract to any person, natural or
juridical, seeking to be a public tag agent if that person has been found to be in violation of
any rule or regulation promulgated by the office of motor vehicles pertaining to the issuance
of a motor vehicle title, registration, or driver's license within the two-year period prior to the
date of application.
(7)(a) Public license tag agents may collect the registration license taxes authorized
by this Chapter, as well as applicable sales and use taxes, and issue registration certificates
and license plates to vehicles and motor vehicles.
(b) Public license tag agents shall also be authorized to receive and process
applications filed for certificates of title, duplicate certificates of title, corrected certificates
of title, recordation of liens, mortgages, or security interests against motor vehicles,
conversion of plate, transfer of plate, replacement of lost or stolen plates, replacement of lost
or stolen stickers, renewals of registration, duplicate registration; to contract with the
Department of Public Safety and Corrections, office of motor vehicles, for the administration
of an electronic media system which will permit the voluntary recording of vehicle title
information and security interest notification; and to contract with the Department of Public
Safety and Corrections, office of motor vehicles, to administer knowledge and skills tests to
applicants for the issuance of Class "D" or "E" drivers' licenses, to administer knowledge and
skills tests to applicants for the issuance of the "M" endorsement on such drivers' licenses
to operate motorcycles, motor driven cycles, and motorized bicycles, and to issue drivers'
licenses as provided by law.
(c) Public license tag agents shall also be authorized to provide information on the
status of registration privileges and to process reinstatements of driving and motor vehicle
registration privileges when these privileges were revoked due to the failure to maintain the
compulsory motor vehicle liability security or the failure to provide proof of such security.
Public license tag agents shall be authorized to collect a convenience charge not to exceed
twenty-three dollars, to provide information on the status of registration privileges and a
charge not to exceed twenty-three dollars per reinstatement, provided that the charges are
disclosed immediately to the consumer prior to the initiation of the transaction and are posted
in a conspicuous manner in the business office of the public license tag agent.
(d) The commissioner may authorize public license tag agents to process additional
applications or transactions.
(e) License plates shall be made available to each public license tag agent in
increments of no less than ten. Public license tag agents shall advance the costs of
production for the license plates prior to the receipt of the license plates. The Department
of Public Safety and Corrections, office of motor vehicles, shall fully reimburse the public
license tag agent for the cost of the production of the plate when the plate is issued pursuant
to any registration transaction performed by the public license tag agent. The Department
of Public Safety and Corrections, office of motor vehicles, shall determine the method by
which the public license tag agent receives the reimbursement.
(f) Public license tag agents shall submit images of documents required to be
retained by the Department of Public Safety and Corrections, office of motor vehicles, in
connection with transactions or activities listed in this Paragraph or authorized by the
commissioner pursuant to Subparagraph (d) of this Paragraph in the official document image
repository of the Department of Public Safety and Corrections, office of motor vehicles. The
Department of Public Safety and Corrections, office of motor vehicles, shall determine the
manner in which public license tag agents shall be required to submit these images.
(g) Notwithstanding any requirements of R.S. 47:505(B) to the contrary, all public
license tag agents shall submit electronic notification to the Department of Public Safety and
Corrections, office of motor vehicles, of the removal and destruction of license plates when
such submission is undertaken on behalf of a dealer licensed pursuant to Chapter 4-C or
Chapter 6 of Title 32 of the Louisiana Revised Statutes of 1950. The Department of Public
Safety and Corrections, office of motor vehicles, shall determine the manner in which the
public license tag agent shall be required to electronically submit this information.
B. The system of public license tag agents shall be in addition to the offices of the
commissioner delegated to collect the registration license taxes.
C. Public license tag agents shall be authorized to collect a convenience charge in
addition to the registration license tax or other authorized fees, sales taxes, and transactions.
The convenience charge shall not exceed twenty-three dollars per authorized transaction.
However, the public license tag agents shall collect and retain the full amount of the
convenience charge. The seller is authorized to collect the convenience charge authorized
by this Subsection in connection with any retail sale, in addition to the fees authorized in
Chapter 10-B of Title 6 of the Louisiana Revised Statutes of 1950.
D.(1) Each public license tag agent approved by the office of motor vehicles shall
disclose information to the consumer that a license tag may be purchased at the office of
motor vehicles without payment of the convenience charge.
(2) Itemization of this convenience charge in compliance with federal laws regarding
truth and lending shall be considered compliance with this Section.
E. The contract between the Department of Public Safety and Corrections, office of
motor vehicles and a person who contracts to perform services pursuant to this Section shall
be for a term of two years and may be automatically renewed by the Department of Public
Safety and Corrections, office of motor vehicles.
Added by Acts 1977, No. 405, §1; Acts 1989, No. 152, §1; Acts 1993, No. 469, §1;
Acts 1993, No. 737, §2; Acts 1995, No. 150, §1; Acts 1997, No. 952, §1; Acts 1997, No.
1026, §1; Acts 1999, No. 458, §2; Acts 1999, No. 586, §1; Acts 1999, No. 1276, §2; Acts
2001, No. 590, §1; Acts 2006, No. 409, §2; Acts 2008, No. 290, §1; Acts 2014, No. 448, §1;
Acts 2015, No. 110, §2, eff. July 1, 2015; Acts 2016, No. 556, §1, eff. June 17, 2016; Acts
2021, No. 69, §3; Acts 2023, No. 357, §2; Acts 2024, No. 152, §1.
NOTE: See Acts 2015, No. 110, §3, re: applicability of R.S. 47:532.1(A)(3)(a).
##### **§ 47:532.2** Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatement {#sec-47-532.2 omnilex-key=us-la-statutes--rs-title-47--47:532.2}
A. The office of motor vehicles may suspend, revoke, cancel, impose a fine, or
impose other restrictions on any contract confected pursuant to R.S. 47:532.1 for the
following causes:
(1) Failure to remit taxes and fees collected from applicants for title transfers.
(2) Operating as a public tag agent without a contract for each location, with an
expired contract, or without a valid surety bond on file with the office of motor vehicles.
(3) Issuance of more than one temporary registration, T-Marker, to a title applicant,
or issuing a T-Marker without first collecting all taxes and fees.
(4) Operating from an unapproved location.
(5) Changing the ownership of the public tag agent and not reporting in writing to
the office of motor vehicles within thirty days from the date of such change.
(6) Changing the officers or directors of the public tag agent and not reporting in
writing to the office of motor vehicles within thirty days from the date of such change.
(7) Being a principal or accessory to the alteration of documents relevant to a
registration or titling transaction that results in a material injury to the public records or a
shortfall in the collection of taxes owed.
(8) The forwarding to the office of motor vehicles by a public tag agent of a
document relevant to a registration or titling transaction that results in a material injury to the
public records, or a shortfall in the collection of taxes owed when the public tag agent had
knowledge of facts causing such injury or shortfall, and failed to disclose same to the office
of motor vehicles.
(9) Conviction of, or entry of a plea of guilty or nolo contendere to, any felony or
conviction of, or entry of a plea of guilty or nolo contendere to, any criminal charge an
element of which is fraud.
(10) Fraud, deceit, or perjury in obtaining any contract perfected pursuant to R.S.
47:532.1.
(11) Failure to maintain at all times during the term of the contract all qualifications
required by R.S. 47:532.1 or by rule adopted by the office of motor vehicles.
(12) Any other cause the office of motor vehicles may establish through the adoption
of a rule.
B. Any person whose contract has been suspended, canceled, or revoked during the
effective term of the contract or who has been assessed a fine pursuant to rules promulgated
by the department may request an administrative hearing to review the office of motor
vehicles' action. A request for administrative review shall stay the action of the office of
motor vehicles.
*Acts 2015, No. 110, §2, eff. July 1, 2015; Acts 2023, No. 357, §2.*
##### **§ 47:532.3** Public tag agents; cease and desist order; injunctive relief {#sec-47-532.3 omnilex-key=us-la-statutes--rs-title-47--47:532.3}
A. In addition to or in lieu of the administrative sanctions provided in R.S. 47:532.1,
532.2, or any rules or regulations adopted pursuant to either, and any criminal sanctions
otherwise provided by law, the office of motor vehicles is empowered to issue an order to
any person engaged in any activity, conduct, or practice constituting a violation of R.S.
47:532.1, 532.2, or any rules or regulations adopted pursuant to either, directing such person
to cease and desist from such activity, conduct, or practice. Such order shall be issued in the
name of the state of Louisiana under the official seal of the Department of Public Safety and
Corrections, office of motor vehicles.
B. If the person to whom the office of motor vehicles directs a cease and desist order
does not cease and desist the proscribed activity, conduct, or practice within ten days from
service of such cease and desist order by certified mail, the office of motor vehicles may
cause to issue a writ of injunction enjoining such person from engaging in any activity,
conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted
pursuant to either. Such proceeding shall be brought in the district court having civil
jurisdiction in any parish in which such person resides, or is domiciled or has his principal
place of business. If the person whose contract is to be suspended, revoked, canceled, or
otherwise restricted is a nonresident and is not domiciled within the state, such proceeding
may be brought in the Nineteenth Judicial District Court for the parish of East Baton Rouge.
C. Upon a proper showing by the office of motor vehicles that such person has
engaged or is engaged in any activity, conduct, or practice proscribed by R.S. 47:532.1,
532.2, or any rules or regulations adopted pursuant to either, the court shall issue a temporary
restraining order restraining the person from engaging in unlawful activity, conduct, or
practices pending the hearing on a preliminary injunction, and in due course a permanent
injunction shall issue after a hearing, commanding the cessation of the unlawful activity,
conduct, or practice complained of, all without the necessity of the office of motor vehicles
having to give bond as usually required in such cases.
D. The trial of the proceeding by injunction shall be a summary proceeding, and shall
be tried by the judge alone without a jury.
*Acts 2015, No. 110, §2, eff. July 1, 2015.*
##### **§ 47:532.4** Digital transaction provider {#sec-47-532.4 omnilex-key=us-la-statutes--rs-title-47--47:532.4}
A.(1) The commissioner may enter into an agreement with digital transaction
providers, who may be private persons or public or private agencies, for the purpose of
carrying out the provisions authorized in R.S. 39:17.2 and 17.5.
(2) The Department of Public Safety and Corrections, office of motor vehicles, may
deny a contract to any person, natural or juridical, seeking to be a digital transaction provider
if that person has been found to be in violation of any rule or regulation promulgated by the
Department of Public Safety and Corrections, office of motor vehicles.
B.(1) Digital transaction providers may collect the registration and renewal license
taxes and fees associated with issuance of vehicle registration, driver's license, or
identification cards or for reinstatement of driving and motor vehicle registration privileges.
(2) Digital transaction providers shall be authorized to collect a convenience charge
not to exceed ninety percent of the amount authorized by R.S. 47:532.1(C), provided that the
charges are disclosed immediately to the consumer prior to the initiation of the transaction.
(3) The amount of the charge collected by the digital transaction provider shall be
subject to review and recommendation by the state treasurer and shall be approved by the
Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and
Means according to the provisions of R.S. 49:316.1(A)(2)(c).
C. The commissioner may authorize the digital transaction provider to process
additional applications or transactions.
D. The contract between the Department of Public Safety and Corrections, office of
motor vehicles, and a person who contracts to perform services pursuant to this Section shall
be for a term of two years and may be automatically renewed by the Department of Public
Safety and Corrections, office of motor vehicles.
E.(1) Each digital transaction provider shall execute a good and sufficient surety
bond with a surety company qualified to do business in Louisiana as surety in a sum of one
hundred thousand dollars, if a surety bond is available for purchase, which bond shall name
the Department of Public Safety and Corrections, office of motor vehicles, as obligee and
shall be subject to the condition that, if such digital transaction provider shall, throughout the
entire term of the bond, timely file with the Department of Public Safety and Corrections,
office of motor vehicles, all applications delivered to such digital transaction provider for
filing and all taxes and fees collected by such digital transaction provider, the obligation shall
be void. If the company does not do so, the obligation of the surety shall remain in full force
and effect.
(2) The surety bond furnished pursuant to this Subsection shall be delivered to and
filed with the Department of Public Safety and Corrections, office of motor vehicles.
F. Digital transaction providers shall obtain a cyber liability insurance policy with
a company qualified to do business in Louisiana in the amount of one million dollars, which
names the state of Louisiana, the department, the department's employees, and the office of
technology services and its employees as additional insureds.
G. The commissioner shall promulgate rules necessary to implement the provisions
of this Section.
*Acts 2024, No. 152, §1.*
##### **§ 47:533** Office of commissioner {#sec-47-533 omnilex-key=us-la-statutes--rs-title-47--47:533}
The vehicle commissioner shall maintain an office in the State Capitol at Baton Rouge and in such other places in this state as he shall deem necessary, to properly carry out the provisions of this Chapter. The custodian of the capitol building shall provide therein adequate quarters for the offices and records of the vehicle commissioner. The equipment for these offices shall be purchased with funds appropriated for the purpose of carrying out the provisions of this Chapter.
##### **§ 47:534** Records of commissioner {#sec-47-534 omnilex-key=us-la-statutes--rs-title-47--47:534}
The registration and license records in office of the commissioner shall be public records and open to proper inspection by the public during business hours.
##### **§ 47:535** Authority of state police not restricted {#sec-47-535 omnilex-key=us-la-statutes--rs-title-47--47:535}
Nothing contained in this Chapter shall be held to prohibit or prevent the proper enforcement officers of the Division of State Police or authorized representatives of the commissioner from entering upon and exercising the functions of their office or capacity or performing their duties in the enforcement of the provisions of this Chapter, upon any street, road, highway, ferry, bridge or tunnel in this state, whether or not located in whole or in part within the corporate limits of any incorporated municipality of whatsoever size or population. In so doing these officers shall observe and obey the traffic and police regulations of such municipalities and shall, whenever practicably possible, cooperate with the police department of such municipalities, who shall aid and assist them in the enforcement of the provisions of this Chapter and the collection of the taxes due hereunder.
##### **§ 47:536** Violations of registration provisions {#sec-47-536 omnilex-key=us-la-statutes--rs-title-47--47:536}
A. Except as otherwise specifically provided herein, no person shall do, omit to do,
permit, or cause to be done or omitted, any of the things required or prohibited by this
Chapter, or to commit any of the following acts:
(1) To operate, or for the owner thereof knowingly to permit the operation of any
motor or other vehicle, trailer or semi-trailer, which is not registered or which does not have
attached thereto and displayed thereon, in accordance with the provisions of R.S. 47:507, the
number plates assigned to it for the current year, subject to the exemptions provided in this
Chapter.
(2) To display or cause or permit to be displayed to sell or offer for sale or otherwise
distribute or have in possession any registration certificate, or registration number plate,
including any temporary registration license plate knowing the same to be fictitious or to
have become cancelled, revoked, suspended, or altered.
(3) To lend to or knowingly permit the use of by anyone not entitled thereto, any
registration number plate issued to the person so lending or permitting the use thereof.
(4) To fail or refuse to surrender to the commissioner or officers of the Division of
State Police, upon demand, any registration certificate or registration number plate which has
been suspended, cancelled, or revoked, as provided in this Chapter.
(5) To use a false or fictitious name or address in any application for the registration
of any vehicle or for any renewal or duplicate thereof, or to make a false statement or
knowingly to conceal a material fact or otherwise commit a fraud in any such application.
(6) For the owner, purchaser, assignee, or transferee of a vehicle formerly registered
in the name of another, to neglect, fail, or refuse to surrender to the commissioner or officer
of the Division of State Police the registration certificate of the former owner, or to fail or
refuse to furnish the commissioner with satisfactory proof as to the transfer thereof and his
ownership of the vehicle.
(7) To use or operate, or permit to be used or operated, any vehicle on the highways
of the state carrying a net load in excess of that for which it is registered and the tax thereon
paid. Each use of said vehicle shall constitute a separate offense.
(8) To obtain or use an improper registration certificate, license or license plates, or
to make improper use of a properly obtained registration license or license plate, or to use
upon one vehicle the license plates issued for another vehicle, or to register and attach license
plates to and use on the highways of this state a vehicle unsafe or unfit to be operated, or one
that is not equipped as required by law, or for a manufacturer or dealer to make or permit to
be made any unlawful use of the same or permit the use thereof by a person not entitled
thereto.
B. Whoever violates the provisions of Subsection A of this Section shall be fined not
more than one hundred dollars, or imprisoned for not more than thirty days, or both, except
a fine for violating Paragraph (A)(2) of this Section which shall be two hundred and fifty
dollars.
*Acts 2025, No. 509, §1, eff. July 1, 2025.*
##### **§ 47:537** Penalty for violations {#sec-47-537 omnilex-key=us-la-statutes--rs-title-47--47:537}
Every person convicted of a violation of any of the provisions of this Chapter for which another penalty is not specifically provided shall be fined not more than one hundred dollars, or imprisoned for not more than thirty days, or both.
##### **§ 47:538** Jurisdiction {#sec-47-538 omnilex-key=us-la-statutes--rs-title-47--47:538}
Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.
*Amended by Acts 1958, No. 435, §1.*
##### **§ 47:539** Prosecutions {#sec-47-539 omnilex-key=us-la-statutes--rs-title-47--47:539}
Prosecutions for violations of this Chapter may be by affidavit made in the name of the state. This affidavit may be made by the commissioner, by any officer of the Division of State Police or other authorized representative. Attorney General of the State, the district attorneys of the parish wherein the prosecution is sought, or the special attorneys of the commissioner or of the Division of State Police shall prosecute the same, and render all necessary legal advice and assistance in the enforcement of this Chapter.
Except as may be otherwise provided in this Chapter, prosecutions for violations of this Chapter shall, in all matters and things, be had and done under the laws of this state relative to misdemeanors.
##### **§ 47:540** Arrest {#sec-47-540 omnilex-key=us-la-statutes--rs-title-47--47:540}
Any officer of the Division of State Police or other peace officer or any authorized representative of the commissioner has the right, power, and authority to arrest, without warrant, and take before any committing magistrate of the parish in which the offense shall have been committed any person violating or whom such officer has reasonable grounds to suspect has violated any of the provisions of this Chapter. The district attorney of the district in which such parish is situated and the commissioner shall be notified and the district attorney may be required by the presiding judge to attend upon the date fixed for the trial and to represent the state. When such arrests are made, under circumstances which jeopardize or endanger the safety or security of the motor vehicle involved or that of its passengers or load, the officer shall afford a reasonable opportunity to the operator of the vehicle to provide reasonable security therefor.
#### **CHAPTER 4-A** AUTOMOBILE RENTAL TAX
##### **§ 47:551** Imposition of tax {#sec-47-551 omnilex-key=us-la-statutes--rs-title-47--47:551}
A. There is hereby levied a state tax of two and one-half percent and a local tax of
one-half of one percent of the gross proceeds derived from the lease or rental of an
automobile pursuant to an automobile rental contract, less any sales and use tax included in
such contract. The tax shall be in addition to any tax, fee, or license imposed directly or
indirectly. The tax shall not apply to any automobile rented by an insurance company as a
replacement vehicle for a policyholder or by an automobile dealer as a replacement vehicle
while a customer's vehicle is being serviced or repaired, nor shall the tax apply to any
individual or business who rents a vehicle as a replacement vehicle while his vehicle is being
repaired if the individual presents to the renter upon return of the rented vehicle a copy of the
repair or service invoice.
B.(1) The tax shall be payable to the secretary of the Department of Revenue. The
tax shall be collected and payment enforced pursuant to the provisions of Chapter 2 of this
Subtitle insofar as such provisions are not in conflict with this Section. The secretary is
authorized to promulgate rules and regulations necessary for the proper administration and
enforcement of this Chapter.
(2) The state and local taxes levied pursuant to Subsection A of this Section shall be
filed and paid electronically to the secretary by dealers as defined in R.S. 47:301(4)(n).
C. For purposes of this Chapter "automobile rental contract" shall mean all
agreements for the rental of an automobile without a driver designated to carry less than nine
passengers and whose primary purpose is not the transport of freight or goods, for a period
of not more than twenty-nine calendar days. Rental agreements for a period of more than
twenty-nine calendar days shall not be subject to the tax, unless the actual period of the rental
agreement is less than twenty-nine days as a result of the exercise of a cancellation clause.
D.(1) The local tax as provided in Subsection A of this Section shall be remitted to
the secretary of the Department of Revenue who shall collect said tax as an agent of local
government. The secretary may assess a collection fee, not to exceed one-half of one percent
of the proceeds of the tax, as reimbursement for the actual cost of collection.
(2) The secretary shall distribute monthly the proceeds of the tax to the central local
sales and use tax collector or, if none, the parish governing authority. The central local sales
and use tax collector or governing authority shall distribute at no charge the tax proceeds
received from the secretary to each political subdivision in the parish which levies a sales and
use tax in accordance with each such political subdivision's pro rata share of local sales and
use tax receipts collected to the total of all such taxes collected within the parish.
(3) The local tax as provided in Subsection A of this Section which is collected in
Jefferson Parish shall be distributed as follows:
(a) One-third of the tax shall be distributed to the city of Kenner for arts and
recreation.
(b) One-third of the tax shall be distributed to the city of Westwego for promotion
of the Westwego Performing Arts Center, including events and programs.
(c) One-third of the tax shall be distributed to Jefferson Parish and dedicated in equal
shares to:
(i) Capital improvements and maintenance of Lafrienere Park.
(ii) Maintenance and litter abatement of the Westbank Expressway in unincorporated
Jefferson Parish.
(iii) Maintenance, operation, and promotion of events at the Jefferson Parish Arts
Center.
(4) The local tax as provided in Subsection A of this Section that is collected in
Orleans Parish shall be distributed as follows:
(a) Twenty-five percent to the New Orleans Regional Black Chamber of Commerce
if such distribution is made pursuant to a cooperative endeavor agreement between the
chamber and the city of New Orleans which provides conditions such that the distribution
is for a public purpose and is not gratuitous and the city receives something of comparable
value, all in accordance with Article VII, Section 14(A) of the Constitution of Louisiana.
(b) Seventy-five percent to the New Orleans Council on Aging.
(5) The local tax as provided in Subsection A of this Section that is collected in
Bossier Parish shall be distributed to the Bossier Parish Council on Aging.
(6) The local tax as provided in Subsection A of this Section that is collected in
Caddo Parish shall be distributed as follows:
(a) Eighty percent of the tax shall be distributed to Louisiana State University and
Agricultural and Mechanical College Medical School at Shreveport.
(b) Twenty percent of the tax shall be distributed to the Caddo Parish Council on
Aging.
(7) The local tax as provided in Subsection A of this Section that is collected in
Calcasieu Parish shall be distributed to Airport District Number One of Calcasieu Parish for
the maintenance and operation of the Lake Charles Regional Airport.
(8) The local tax as provided in Subsection A of this Section that is collected in East
Baton Rouge Parish shall be distributed as follows:
(a) Forty percent to the East Baton Rouge Office of the Public Defender.
(b) Forty percent to Capital Area Human Services.
(c) Twenty percent to the Arts Council of Greater Baton Rouge for its operations and
programs.
(9) The local tax provided in Subsection A of this Section which is collected in
Lafourche Parish shall be distributed to the Special Education District No. 1.
(10) The local tax provided in Subsection A of this Section, which is collected in
Terrebonne Parish shall be distributed as follows:
(a) One third of the tax shall be distributed to the Houma Downtown Development
Corporation.
(b) One third of the tax shall be distributed to the South Louisiana Wetlands
Discovery Center.
(c) One third of the tax shall be distributed to the Terrebonne ARC.
(11) The local tax provided in Subsection A of this Section which is collected in St.
Mary Parish shall be distributed to the St. Mary Parish Council on Aging.
(12) The local tax provided in Subsection A of this Section, which is collected in
West Carroll Parish shall be distributed to the West Carroll Council on Aging.
(13) The local tax provided in Subsection A of this Section, which is collected in
East Carroll Parish shall be distributed to the East Carroll Council on Aging.
(14) The local tax provided in Subsection A of this Section, which is collected in
Madison Parish shall be distributed to the Madison Council on Aging.
(15) The local tax provided in Subsection A of this Section, which is collected in
Richland Parish shall be distributed to the Richland Council on Aging.
(16) The local tax provided in Subsection A of this Section, which is collected in
Morehouse Parish shall be distributed to the Morehouse Council on Aging.
(17) The local tax provided in Subsection A of this Section, which is collected in
Ouachita Parish shall be distributed half each to the Ouachita Council on Aging and the
West Ouachita Senior Center.
(18) The local tax provided in Subsection A of this Section, which is collected in
Union Parish shall be distributed to the Union Council on Aging.
(19) The local tax provided in Subsection A of this Section, which is collected in
Lincoln Parish shall be distributed to the Lincoln Council on Aging.
(20) The local tax provided in Subsection A of this Section, which is collected in
Jackson Parish shall be distributed to the Jackson Council on Aging.
(21) The local tax provided in Subsection A of this Section, which is collected in
Winn Parish shall be distributed to the Winn Council on Aging.
(22) The local tax provided in Subsection A of this Section, which is collected in
Grant Parish shall be distributed to the Grant Council on Aging.
(23) The local tax provided in Subsection A of this Section, which is collected in
Rapides Parish shall be distributed to the Rapides Council on Aging.
(24) The local tax provided in Subsection A of this Section, which is collected in
Caldwell Parish shall be distributed to the Caldwell Council on Aging.
*Acts 1990, No. 390, §1, eff. Jan. 1, 1991; Acts 1994, No. 43, §1; Acts 1996, No. 7, §1, eff. July 1, 1996; Acts 1997, No. 658, §2; Acts 2000, No. 18, §1, eff. July 1, 2000; Acts 2002, No. 20, §1, eff. July 1, 2002; Acts 2003, No. 1186, §1; Acts 2016, 1st Ex. Sess., No. 14, §1, eff. April 1, 2016; Acts 2017, No. 397, §1, eff. June 23, 2017; Acts 2018, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2018; Acts 2020, No. 278, §2, eff. Jan. 1, 2021.*
#### **CHAPTER 5** CORPORATION FRANCHISE TAX
##### **§ 47:601** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-601 omnilex-key=us-la-statutes--rs-title-47--47:601}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:601.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-601.1 omnilex-key=us-la-statutes--rs-title-47--47:601.1}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:601.2** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-601.2 omnilex-key=us-la-statutes--rs-title-47--47:601.2}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:602** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-602 omnilex-key=us-la-statutes--rs-title-47--47:602}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:603** Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012. {#sec-47-603 omnilex-key=us-la-statutes--rs-title-47--47:603}
*Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.*
##### **§ 47:604** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-604 omnilex-key=us-la-statutes--rs-title-47--47:604}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:605** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-605 omnilex-key=us-la-statutes--rs-title-47--47:605}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:605.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-605.1 omnilex-key=us-la-statutes--rs-title-47--47:605.1}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:606** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-606 omnilex-key=us-la-statutes--rs-title-47--47:606}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:607** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-607 omnilex-key=us-la-statutes--rs-title-47--47:607}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:608** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-608 omnilex-key=us-la-statutes--rs-title-47--47:608}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:609** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-609 omnilex-key=us-la-statutes--rs-title-47--47:609}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:610** Repealed by Acts 1958, No. 437, §1 {#sec-47-610 omnilex-key=us-la-statutes--rs-title-47--47:610}
*Repealed by Acts 1958, No. 437, §1*
##### **§ 47:611** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-611 omnilex-key=us-la-statutes--rs-title-47--47:611}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:612** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-612 omnilex-key=us-la-statutes--rs-title-47--47:612}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:613** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-613 omnilex-key=us-la-statutes--rs-title-47--47:613}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:614** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-614 omnilex-key=us-la-statutes--rs-title-47--47:614}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:615** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-615 omnilex-key=us-la-statutes--rs-title-47--47:615}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:616** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-616 omnilex-key=us-la-statutes--rs-title-47--47:616}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:617** Repealed by Acts 2016, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2016. {#sec-47-617 omnilex-key=us-la-statutes--rs-title-47--47:617}
*Repealed by Acts 2016, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2016.*
##### **§ 47:618** Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026. {#sec-47-618 omnilex-key=us-la-statutes--rs-title-47--47:618}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
#### **CHAPTER 6** TAXES ON NATURAL RESOURCES
#### **PART I** GENERAL SEVERANCE TAX
##### **§ 47:631** Imposition of tax {#sec-47-631 omnilex-key=us-la-statutes--rs-title-47--47:631}
Taxes as authorized by Article VII, Section 4 of the Constitution of Louisiana are hereby levied upon all natural resources severed from the soil or water, including all forms of timber, including pulp woods, turpentine, and other forest products; minerals such as oil, gas, natural gasoline, distillate, condensate, casinghead gasoline, sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.
*Acts 1997, No. 40, §1.*
##### **§ 47:632** Taxes payable by owners; lien and privilege created {#sec-47-632 omnilex-key=us-la-statutes--rs-title-47--47:632}
A. These taxes shall be paid by the owner or proportionately by the owners thereof at the time of the severance and become due and exigible monthly, as herein provided; they shall operate as a first lien and privilege on the natural resources which lien and privilege shall follow the natural resources into the hands of third persons whether in good or bad faith, and whether the same be found in a manufactured or unmanufactured state. In addition, oil and gas leases, interests and minerals, mineral rights, royalty interests, timber contracts, and rights of any kind to the ownership of any natural resource severed from the soil or water, shall be subject to seizure and sale for the payment of the tax levied in this Part in preference to all other claims, liens, and privileges.
B. These taxes shall not be due or owed by any political subdivision of the state if the natural resource severed was owned and severed by that political subdivision for its own use.
*Acts 1988, No. 594, §1, eff. July 1, 1988.*
##### **§ 47:633** Severance tax; rates; administration {#sec-47-633 omnilex-key=us-la-statutes--rs-title-47--47:633}
A. The taxes on natural resources severed from the soil or water levied by R.S.
47:631 shall be predicated on the quantity or value of the products or resources severed, shall
be computed in accordance with the provisions of this Section, and paid at the following
rates:
(1) On trees and timber, except pulpwood, two and one-quarter percent of the
then-current average stumpage market value of such timber, to be determined annually in
December by the Louisiana Forestry Commission, such value to be effective on the first day
of January in the following year and continuing until the next succeeding January. The
Louisiana Tax Commission may assist in determining the value. The average stumpage
market value shall be applied to the weight or scale of trees and timber as determined
pursuant to the provisions of R.S. 3:4641 and 4642 at the first time the trees and timber are
scaled prior to undergoing the first processing after severance.
(2) On pulpwood, five percent of the then-current average stumpage market value
of such pulpwood, to be determined annually in December by the Louisiana Forestry
Commission, such value to be effective on the first day of January in the following year and
continuing until the next succeeding January. The Louisiana Tax Commission may assist
in determining the value. The average stumpage market value shall be applied to the weight
or scale of pulpwood as determined pursuant to the provisions of R.S. 3:4641 and 4642 at
the first time the pulpwood is scaled prior to undergoing the first processing after severance.
(3)(a) On oil produced from a well completed before July 1, 2025, the rate of tax
shall be twelve and one-half percent of its value at the time and place of severance. On oil
produced from a well completed on or after July 1, 2025, the rate of tax shall be six and
one-half percent of its value at the time and place of severance. For purposes of this
Paragraph, the value of oil shall be the higher of the gross receipts received from the first
purchaser less charges for trucking, barging, and pipeline fees; or the posted field price. In
the absence of an arms length transaction or a posted field price, the value shall be the
severer's gross income from the property as determined by R.S. 47:158(C).
(b) On oil produced from a well classified by the commissioner of conservation as
an oil well, and determined by the secretary of the Department of Revenue to be incapable
of producing an average of more than twenty-five barrels of oil per producing day during the
entire taxable month, and which also produces at least fifty percent salt water per day, the
rate of tax shall be six and one-fourth percent of its value at the time and place of severance
and the well shall be defined, for severance tax purposes, as an incapable well, provided that
the well has been certified by the Department of Revenue as incapable of such production
on or before the twenty-fifth day of the second month following the month of production.
Oil severed from a multiple-well lease or property shall not be subject to the reduced rate of
tax provided for in this Subparagraph unless all wells on the lease or property are certified
as incapable.
(c)(i)(aa) On oil produced from a well classified by the commissioner of conservation
as an oil well, and certified by the Department of Revenue as incapable of producing an
average of more than ten barrels of oil per producing day during the entire taxable month,
the rate of tax shall be three and one hundred twenty-five thousandths percent of its value at
the time and place of severance and the well shall be defined, for severance tax purposes, as
a stripper well, provided that the well has been certified by the Department of Revenue as
a stripper well on or before the twenty-fifth day of the second month following the month of
production. Once a well has been certified and determined to be incapable of producing an
average of more than ten barrels of oil per producing day during an entire month, that well
shall remain certified as a stripper well until it produces an average of more than ten barrels
of oil per day during an entire calendar month.
(bb) Crude oil produced from certified stripper wells shall be exempt from severance
tax in any month in which the average value set forth in Subparagraph (a) of this Paragraph
is less than twenty dollars per barrel.
(ii)(aa) On oil produced from a well in a stripper field classified by the commissioner
of conservation as a mining and horizontal drilling project which utilizes gravity drainage
to a collection point in a downhole operations room, the rate of tax shall be three and one
hundred twenty-five thousandths percent of its value at the time and place of severance;
provided that the well has been classified by the commissioner as a mining and horizontal
drilling project before the lower rate is claimed on a tax return.
(bb) For purposes of this Paragraph, a "stripper field" means those geological
formations as designated by rules and regulations of the secretary which have been
historically recognized as being "stripper fields" and as utilizing stripper wells for oil
production.
(cc) The tax rate provided in Subitem (aa) of this Item shall apply only to the
working interest and only until the cumulative value of hydrocarbon production from the
mining and horizontal drilling project is equal to two and one-third times the total private
investment, invested by the working interest owners, in the project.
(dd) For purposes of this Item, "private investment" shall mean those costs associated
with project design, fabrication, installation of equipment, drilling and completion cost of
wells, and any other costs directly associated with the project. A "working interest owner"
shall mean the owner of a mineral right who is under an obligation to share in the costs of
drilling and completing a mining and horizontal drilling project. A person who does not
invest and take a financial or economic risk in the drilling for and actual production of oil
shall not be a working interest owner pursuant to the provisions of this Item.
(iii)(aa) Production from an oil or gas well subsequent to the well having been
inactive for two or more years or having thirty days or less of production during the past two
years shall, in the case of oil, be subject to a severance tax rate of three and one hundred
twenty-five thousandths percent of its value at the time and place of severance and, in the
case of gas, be subject to a severance tax rate equal to twenty-five percent of the rate imposed
by Paragraph (5) of this Subsection for a period of ten years if the production commences
before October 1, 2028. Production from an oil or gas well subsequent to the well having
been designated as an orphan well for longer than sixty months shall, in the case of oil, be
subject to a severance tax rate of one and five hundred sixty-five thousandths percent of its
value at the time and place of severance and, in the case of gas, be subject to a severance tax
rate equal to twelve and one half percent of the rate imposed by Paragraph (5) of this
Subsection for a period of ten years if the production commences before October 1, 2028.
(bb) Production from an oil or gas well subsequent to the well having been inactive
for two or more years or having thirty days or less of production during the past two years
shall, in the case of oil, be subject to a severance tax rate of six and one-fourth percent of its
value at the time and place of severance and, in the case of gas, be subject to a severance tax
rate equal to fifty percent of the rate imposed by Paragraph (5) of this Subsection for a period
of ten years if the production commences on or after October 1, 2028. Production from an
oil or gas well subsequent to the well having been designated as an orphan well for longer
than sixty months shall, in the case of oil, be subject to a severance tax rate of three and one
hundred twenty-five thousandths percent of its value at the time and place of severance and,
in the case of gas, be subject to a severance tax rate equal to twenty-five percent of the rate
imposed by Paragraph (5) of this Subsection for a period of ten years if the production
commences on or after October 1, 2028.
(cc) To qualify for a reduced inactive or orphan well severance tax rate on oil or gas
provided for in Subitem (aa) or (bb) of this Item, the oil or gas must be produced from the
same perforated producing interval or from one hundred feet above and one hundred feet
below the perforated producing interval for lease wells, and within the correlative defined
interval for unitized reservoirs, that the formerly inactive or orphaned well produced from
before being inactive or designated as an orphan well. The exemption shall be extended by
the length of any inactivity of a well that has commenced production when such inactivity
is caused by a force majeure.
(dd) To qualify for inactive or orphan well status for purposes of the special rates
provided for in this Item, an application for inactive or orphan well certification shall be
made to the Department of Conservation and Energy during the period beginning July 1,
2018, and ending June 30, 2028. Upon certification that a well is inactive or orphan,
production shall be subject to the special rate as provided in this Item from the date that
production begins or ninety days from the date that of the application, whichever occurs first.
If, in any one fiscal year, the secretary of the Department of Revenue estimates that the
severance tax to be paid pursuant to the provisions of this Item will be in excess of fifteen
million dollars, the secretary shall notify the commissioner of conservation who shall not
certify inactive or orphan well status for any other wells for the remainder of that fiscal year.
Certification of wells as inactive or orphan wells may begin again in the next fiscal year.
(ee) If the severance tax on oil or gas is paid at the full rate provided by this Section
before the Department of Conservation and Energy approves an application for inactive or
orphan well status, the operator shall be entitled to a credit against taxes imposed by this
Section in an amount equal to the tax paid. To receive a credit, the operator must apply to
the secretary of the Department of Revenue for the credit not later than the first anniversary
after the date that the Department of Conservation and Energy certifies that the well is an
inactive or orphan well.
(ff) Notwithstanding any provision of law to the contrary, oil production from any
orphan well as defined by R.S. 30:88.2(A) that is undergoing or has undergone well
enhancements that required a Department of Conservation and Energy permit, including but
not limited to re-entries, workovers, or plugbacks, from which production commences on or
after October 1, 2021, and before June 30, 2031, shall be exempt from severance tax. To
qualify for the exemption, an application for certification shall be made to the Department
of Conservation and Energy. Upon certification that a well qualifies for the exemption, the
operator shall retain an amount equal to the severance tax otherwise due for the initial three
months of the exemption. Beginning in the fourth month following certification, the operator
shall report, on forms prescribed by the secretary, and remit to the Department of Revenue
an amount equal to the severance tax applicable to the well pursuant to this Paragraph, which
shall be credited to the associated site-specific trust account provided for in R.S. 30:88.2 and
shall be subject to all due date, interest, and penalty provisions applicable to the oil severance
tax.
(d)(i) Subject to the requirements and limitations of this Subparagraph, there shall
be an exemption from severance tax for production from any horizontally drilled well, or on
any horizontally drilled recompletion well, from which production occurs on or after July 1,
2015. The exemption for oil shall extend for a period of twenty-four months or until payout
of the well cost is achieved, whichever comes first. The exemption for gas produced from
a well completed before July 1, 2025, shall extend for a period of twenty-four months or until
payout of the well cost is achieved, whichever comes first. The exemption for gas produced
from a well completed on or after July 1, 2025, shall extend for a period of eighteen months
or until payout of the well cost is achieved, whichever comes first. For purposes of this
Paragraph, "horizontal drilling" shall mean high angle directional drilling of bore holes with
fifty to three thousand plus feet of lateral penetration through productive reservoirs, and
"horizontal recompletion" shall mean horizontal drilling in an existing well bore. Payout of
well cost shall be the cost of completing the well to the commencement of production as
determined by the Department of Conservation and Energy.
(ii) The secretary shall determine the oil price upon which the exemption for a
horizontal well that produces oil shall be based on July first of each year for the ensuing
twelve months based upon the average New York Mercantile Exchange Price per barrel of
crude oil per month at the close of business on June thirtieth for the prior twelve months. The
amount of the exemption for a horizontal well that produces oil shall be as follows:
(aa) The exemption shall be one hundred percent if the price of oil is at or below
seventy dollars per barrel.
(bb) The exemption shall be eighty percent if the price of oil is above seventy dollars
and at or below eighty dollars per barrel.
(cc) The exemption shall be sixty percent if the price of oil is above eighty dollars
and at or below ninety dollars per barrel.
(dd) The exemption shall be forty percent if the price of oil is above ninety dollars
and at or below one hundred dollars per barrel.
(ee) The exemption shall be twenty percent if the price of oil is above one hundred
dollars and at or below one hundred ten dollars per barrel.
(ff) There shall be no exemption in effect if the price of oil exceeds one hundred ten
dollars per barrel.
(iii) The secretary shall determine the natural gas price upon which the exemption
for a horizontal well that produces natural gas shall be based on July first of each year for the
ensuing twelve months based upon the average New York Mercantile Exchange Price per
million BTU per month at the close of business on June thirtieth for the prior twelve months.
The amount of the exemption for a horizontal well that produces natural gas shall be as
follows:
(aa) The exemption shall be one hundred percent if the price of natural gas is at or
below four dollars and fifty cents per million BTU.
(bb) The exemption shall be eighty percent if the price of natural gas is above four
dollars and fifty cents per million BTU and at or below five dollars and fifty cents per million
BTU.
(cc) The exemption shall be sixty percent if the price of natural gas is above five
dollars and fifty cents per million BTU and at or below six dollars per million BTU.
(dd) The exemption shall be forty percent if the price of natural gas is above six
dollars per million BTU and at or below six dollars and fifty cents per million BTU.
(ee) The exemption shall be twenty percent if the price of natural gas is above six
dollars and fifty cents per million BTU and at or below seven dollars per million BTU.
(ff) There shall be no exemption in effect if the price of natural gas exceeds seven
dollars per million BTU.
(e) For purposes of this Paragraph, the following terms shall have the meaning
ascribed in this Subparagraph:
(i) "Payout of well cost" shall be the cost of completing the well to the
commencement of production as reflected in the well cost statement submitted to the
Department of Conservation and Energy.
(ii) "Qualified accountant" means a certified public accountant who maintains an
active certified public accountant license in good standing.
(iii) "Well cost statement" means a report issued by a qualified accountant who is
independent from the operator and the report shall meet all of the following conditions:
(aa) Be performed in accordance with the attestation standards established by the
American Institute of Certified Public Accountants.
(bb) Contain the qualified accountant's name, address, and telephone number.
(cc) Contain a statement of acknowledgment that the qualified accountant is
independent from the operator.
(dd) Be dated as of the date of completion of the qualified accountant's field work.
(ee) Contain a statement of acknowledgment by the qualified accountant that the state
is relying on the well cost statement in the allowance of an exemption under the provisions
of this Section.
(4) On distillate, condensate, or similar natural resources severed from the soil or
water either with oil or gas, twelve and one-half percent of gross value at the time and place
of severance. For the levy of this tax, gross value shall be determined in accordance with the
provisions of Subparagraph (3)(a) of this Subsection. However, natural gasoline, casinghead
gasoline and other natural gas liquids, including but not limited to ethane, methane, butane,
or propane, all of which occur naturally or which are recovered through processing gas after
separation of oil, distillate, condensate, or similar natural resources shall not be subject to the
levy provided for in this Paragraph, but rather shall be subject to the levy provided for in
Paragraph (5) of this Subsection.
(5)(a)(i) Subject to adjustment as provided in Subparagraph (d) of this Paragraph,
on natural gas and, based on equivalent gas volumes, natural gasoline, casinghead gasoline,
and other natural gas liquids, including but not limited to ethane, methane, butane, or
propane, ten cents per thousand cubic feet measured at a base pressure of 15.025 pounds per
square inch absolute and at the temperature base of sixty degrees Fahrenheit; provided that
whenever the conditions of pressure and temperature differ from the foregoing bases,
conversion of the volume from these conditions to the foregoing bases shall be made in
accordance with the Ideal Gas Laws with correction for deviation from Boyle's Law, which
correction must be made unless the pressure at the point of measurement is two hundred
pounds per square inch gauge, or less, all in accordance with methods and tables generally
recognized by and commonly used in the natural gas industry. For all purposes of computing
standard cubic feet of gas pursuant to this Paragraph, the barometric pressure shall be
assumed to be 14.7 pounds per square inch absolute at the place of measurement.
(ii) The rate as set forth in Item (i) of this Subparagraph shall be in effect until June
30, 1992. Effective July 1, 1992, the rate shall be seven cents per thousand cubic feet, and
this rate shall also be subject to the annual rate adjustment as provided in Item (d)(i) of this
Paragraph.
(b) In the case of gas produced from a well designated as an oil well by the office of
conservation, which has been determined by the secretary to have a wellhead pressure of fifty
pounds per square inch gauge or less under operating conditions, or, in the case of gas rising
in a vaporous state through the annular space between the casing and tubing of the oil well
and released through lines connected with the casinghead gas which has been determined by
the secretary to have a casinghead pressure of fifty pounds per square inch gauge or less
under operating conditions, the rate shall be three cents per thousand cubic feet. For
purposes of applying this reduced rate, an oil well being produced by the method commonly
known as gas lift shall be presumed, in the absence of a determination to the contrary by the
secretary, to have a wellhead pressure of fifty pounds per square inch or less under operating
conditions. To qualify for the reduced rate, an oil well must have a casinghead pressure of
fifty pounds or less per square inch for the entire taxable month.
(c) In the case of gas produced from a well designated as a gas well by the office of
conservation and determined by the secretary to be incapable of producing an average of
250,000 cubic feet of gas per day, the tax rate applicable to the gas severed from the well
shall be one and three-tenths cents per thousand cubic feet. To qualify for the reduced rate,
a gas well must be incapable of producing 250,000 cubic feet of gas per day during the entire
taxable month.
(d)(i) The gas tax rate provided in Subparagraph (a) of this Paragraph shall be
adjusted annually on July first for the ensuing twelve calendar months as set forth hereafter
in this Subparagraph but shall never be less than seven cents per thousand cubic feet. On or
before April 30, 1991, and annually thereafter, the secretary shall determine, using the "gas
base rate adjustment" provided for in this Subparagraph, the new gas tax rate for the twelve
calendar months beginning July 1, 1991, and respectively for each twelve-month period
beginning annually thereafter. The new gas tax rate shall be the rate provided in
Subparagraph (a) of this Paragraph multiplied by the gas base rate adjustment. The "gas base
rate adjustment" shall be determined by the secretary of the Department of Conservation and
Energy. The "gas base rate adjustment" for the applicable twelve-month period is a fraction,
the numerator of which shall be the average of the New York Mercantile Exchange
(NYMEX) Henry Hub settled price on the last trading day for the month, as reported in the
Wall Street Journal for the previous twelve-month period ending on March thirty-first, and
the denominator of which shall be the average of the monthly average spot market prices of
gas fuels delivered into the pipelines in Louisiana as reported by the Natural Gas Clearing
House for the twelve-month period ending March 31, 1990 (1.7446 $/MMBTU). For the
twelve-month period ending March 31, 2003, the monthly average gas prices used in making
the numerator of the "gas base rate adjustment", the average gas prices for the months April,
2002 through September, 2002 shall be the monthly average spot market price of gas fuels
delivered into the pipelines into Louisiana as reported in the Natural Gas Clearing House,
and the average gas prices for the months October, 2002 through March, 2003 shall be the
New York Mercantile Exchange (NYMEX) Henry Hub settled price on the last trading day
for the month, as reported in the Wall Street Journal. The secretary of the Department of
Revenue shall publish the "gas base rate adjustment" and the "gas tax rate", as determined
in accordance with this Subparagraph, in the official journal of the state of Louisiana by May
first of each year and shall provide the "gas base rate adjustment" and the "gas tax rate" to
affected producers by written notice mailed sixty days prior to the effective date thereof;
however, failure to publish the information or give notice thereof as required by this Item
shall not be a condition for the new gas tax rate which shall nevertheless be effective.
(ii) If publication of the NYMEX Henry Hub average monthly gas price data is
discontinued, the "gas tax rate" shall remain the last rate established pursuant to this
Subparagraph until a comparable method for determining the "gas tax rate" is adopted by the
legislature.
(iii) If the base data of the NYMEX Henry Hub average monthly gas price is
substantially revised, the secretary of the Department of Conservation and Energy shall make
appropriate adjustment to ensure that the "gas base rate adjustment" is reasonably consistent
with the result which would have been attained had that revision not been made. If the
secretary is unable to make reasonable changes sufficient to ensure a consistent result, the
"gas tax rate" shall remain the last rate established pursuant to this Subparagraph until a
comparable method for determining the "gas tax rate" is adopted by the legislature.
(iv) The provisions of this Subparagraph shall affect only the determination of the
rate of the tax on the severance of a quantity of natural gas. They are not intended, nor shall
they be construed, to affect any other determination whatsoever including but not limited to
the determination of any royalty due under mineral leases.
(v) Production of natural gas, gas condensate, and oil from any well drilled to a true
vertical depth of more than fifteen thousand feet, where production commences after July 31,
1994, shall, from the date commercial production begins, be exempt from severance tax for
twenty-four months or until payout of the well cost, whichever comes first. For the purpose
of this exemption, the date commercial production begins shall be the first day the well
produces into the permanent production equipment and the facilities have been constructed
to process and deliver natural gas, gas condensate, or oil to a sales point. The date of a
drill-stem test, production test, or any other related production shall not be considered,
construed, or deemed the date commercial production begins regardless of whether such
activities are classified as active production by the office of conservation. The date
commercial production begins may be a date subsequent to the well completion date.
(e)(i) The gas severance tax shall not accrue on any of the following:
(aa) Gas which is subsequently injected into a formation in the state of Louisiana for
the purpose of storing by the producer. Gas injected into a formation in the state of
Louisiana for the purpose of recycling, repressuring, or pressure maintenance, or for any
other purpose which increases the ultimate recovery of oil or other hydrocarbons, shall be
taxable at the time of initial severance, but the taxpayer injecting the gas, regardless of
whether he is the initial severer, shall be allowed a credit against any tax otherwise currently
due at the current tax rate for the volume of gas injected. If gas for which an exemption or
credit as provided in this Subitem has been allowed is subsequently severed from the earth,
the tax imposed by this Paragraph shall accrue on that gas unless otherwise excluded.
(bb) Gas originally produced without the state of Louisiana which has been injected
into the earth within the state of Louisiana for the purpose set forth in Item (i) of this
Subparagraph.
(cc) Gas produced from oil wells and vented or flared directly into the atmosphere
if that gas is not otherwise sold.
(dd) Gas used for drilling fuel in the field where produced, whether used as drilling
fuel by the producer of the gas, the operator of a lease, or another person, and gas used by the
operator as described in R.S. 47:640 on leases operated by the operator for fuel in connection
with the operation and development for or production of oil and gas in the field where
produced. Gas used for fuel by an operator shall include gas used for heating, separating,
producing, dehydrating, compressing, and pumping of oil and gas in the field where the gas
is produced if that gas is not otherwise sold. Gas used for drilling fuel in the field where the
gas is produced shall include gas used by the operator or by any other person engaged in
drilling in the field where the gas is produced.
(ee) Gas consumed in the production of natural resources in the state of Louisiana.
(ff) Gas produced from gas wells and vented or flared directly into the atmosphere
if that gas is not otherwise sold.
(gg) Gas used in the manufacture of carbon black.
(ii) Gas injected into an oil well to be used in lifting oil by the method commonly
known as gas lift shall not be deemed to be produced from the gas lift well, but the gas shall
not be taxable unless it is subsequently used for purposes not exempt by any provisions of
this Subsection.
(6) On sulphur, one dollar and three cents per long ton of two thousand, two hundred
forty pounds.
(7) On salt, six cents per ton of two thousand pounds.
(8) On coal, ten cents per ton of two thousand pounds.
(9) On lignite, twelve cents per ton of two thousand pounds.
(10) On ores, ten cents per ton of two thousand pounds.
(11) On marble, twenty cents per ton of two thousand pounds.
(12) On stone, three cents per ton of two thousand pounds.
(13) On sand, six cents per ton of two thousand pounds.
(14) On shells, six cents per ton of two thousand pounds.
(15) On salt content in brine extracted or produced in solution from the soil or water,
when used in the manufacture of other products and not marketed as salt, one-half cent per
ton of two thousand pounds.
B. The Louisiana Forestry Commission may base its determination of the market
value of trees, timber, and pulpwood as provided in Paragraphs (A)(1) and (2) of this Section
with consideration of sales of timber as reported to the Department of Revenue and in the
"Quarterly Report of Forest Products" published by the Department of Agriculture and
Forestry, and with consideration of any other information as the commission deems
appropriate.
Acts 1989, 2nd Ex. Sess., No. 13, §1, eff. Jan. 1, 1990; Acts 1990, No. 313, §1, eff.
July 8, 1990; Acts 1990, No. 387, §1, eff. July 1, 1990; Acts 1990, No. 551, §1, eff. Aug. 1,
1990; Acts 1991, No. 629, §1; Acts 1994, No. 2, §1, eff. June 1, 1994; Acts 1996, No. 16,
§1, eff. June 27, 1996; Acts 1997, No. 40, §2; Acts 1998, No. 7, §1, eff. June 22, 1998; Acts
1998, No. 43, §1, eff. June 24, 1998; Acts 2002, No. 74, §1, eff. June 25, 2002; Acts 2003,
No. 1, §1, eff. April 30, 2003; Acts 2005, No. 492, §1, eff. July 12, 2005; Acts 2006, No. 38,
§1, eff. July 1, 2006; Acts 2013, No. 185, §1; Acts 2015, No. 120, §1, eff. July 1, 2015; Acts
2015, No. 330, §1; Acts 2017, No. 421, §1; Acts 2021, No. 391, §2, eff. June 16, 2021; Acts
2022, No. 165, §1, eff. May 26, 2022; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts
2023, No. 431, §1, eff. June 27, 2023; Acts 2024, No. 695, §1, eff. October 1, 2024; Acts
2024, 3rd Ex. Sess., No. 18, §1, eff. Dec. 4, 2024; Acts 2025, No. 284, §1, eff. July 1, 2025;
Acts 2025, No. 295, §1, eff. July 1, 2025; Acts 2025, No. 373, §1.
NOTE: See Acts 2015, No. 120, §2, re: applicability.
NOTE: See Acts 2023, No. 431, §§2 and 3 re: applicability.
##### **§ 47:633.1** Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002. {#sec-47-633.1 omnilex-key=us-la-statutes--rs-title-47--47:633.1}
*Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002.*
##### **§ 47:633.2** Transfer of funds to royalty road or royalty fund {#sec-47-633.2 omnilex-key=us-la-statutes--rs-title-47--47:633.2}
Each month the collector of revenue shall transfer to the register of state lands from current severance tax collections for credit to the royalty road fund an amount equal to the increased severance tax levied on resources severed from state owned lands and mineral leases, provided, however, that the amount transferred by the collector of revenue shall not include revenues paid to the register of state lands as a result of tax reimbursements provided by contract or otherwise, and shall not exceed an amount in excess of decreased revenues to the royalty road fund as a result of Act No. 5 of the Extra Session of 1973 and Act No. 6 of the Extra Session of 1973.^1^ After January 1, 1975, the register of state lands shall transfer such funds to the governing authority of the parish entitled thereto under Article VII, Section 4(e) of the Louisiana Constitution becoming effective at midnight December 31, 1974.
The chairman of the mineral board shall certify, each month, to the collector of revenue the amount of net loss to the royalty road fund or to the royalty fund due to the tax increases provided in Act No. 5 of the Extra Session of 1973 and Act No. 6 of the Extra Session of 1973.
Nothing contained herein shall be construed to affect in any way whatsoever any other provisions of R.S. 47:633(7).
Added by Acts 1974, No. 716, §1.
^1^Acts 1973, Ex.Sess. No. 5 amended R.S. 47:633(9) and enacted R.S. 47:633.1. Acts 1973, Ex.Sess. No. 6 amended R.S. 47:633(7) and (8).
##### **§ 47:633.3** Establishment of timber conversion factor {#sec-47-633.3 omnilex-key=us-la-statutes--rs-title-47--47:633.3}
The Louisiana Forestry Commission and the Louisiana Tax Commission shall meet as provided for in R.S. 47:633(l) and (2) to determine the market value of trees, timber, and pulpwood and shall establish conversion tables to be used for converting board feet and cords to tons for the purpose of assessing the severance tax on those natural resources. The conversion factors used in establishing the conversion tables shall be reviewed annually by the Louisiana Forestry Commission and the Louisiana Tax Commission and revised when deemed necessary by both commissions. By December 31, 1992, a weight study shall have been completed to revise, if necessary, conversion tables in effect on that date, which are used for converting board feet and cords to tons for the purpose of assessing the severance tax on those natural resources.
*Acts 1991, No. 629, §1.*
##### **§ 47:633.4** Tertiary recovery incentive {#sec-47-633.4 omnilex-key=us-la-statutes--rs-title-47--47:633.4}
A. It is recognized as essential to the continued growth and development of the
mineral resources of the state and to the continued prosperity and welfare of the people of
the state that tertiary recovery operations be encouraged. It is also recognized that tertiary
recovery methods are experimental and more costly than traditional enchanced recovery
operations, thus preventing recovery of oil in many fields because it is not economically
feasible. It is the purpose of this Section to provide an economic incentive to producers to
allow them to invest in tertiary recovery projects to enhance Louisiana's crude oil production
to the ultimate benefit of the state.
B.(1) In order to accomplish the purposes set forth in Subsection A of this Section,
no severance tax shall be due in regard to production from a qualified tertiary recovery
project approved by the assistant secretary of the office of conservation of the Department
of Conservation and Energy until such project has reached payout from total production of:
(a) Investment costs;
(b) Expenses peculiar to the tertiary recovery project, not to include charges
attributable to primary and secondary operations on that reservoir; and
(c) Interest at commercial rates.
(2) Payout shall be determined at a public hearing held before the assistant secretary
of the office of conservation. Once payout has been achieved severance tax shall be due in
regard to all future production within the qualified tertiary recovery project as provided by
law, with the exception of production within a carbon dioxide (CO^2^) tertiary recovery project
which is permitted on or after July 1, 2009. For all taxable periods beginning on and after
July 1, 2010, the severance tax on future production within a carbon dioxide (CO^2^) tertiary
recovery project using anthropogenic carbon dioxide which is permitted after July 1, 2009,
shall be reduced by fifty percent of the tax that otherwise would be due.
(3) The assistant secretary of the office of conservation is hereby authorized to adopt
rules, regulations, and orders for the proper administration of this Section.
C. For purposes of this Section a qualified "tertiary recovery project" is defined as
an enhanced crude oil recovery project conducted in accordance with sound engineering
principles as used in the industry, subject to the approval of the commissioner and employing
one of the following methods:
(1) Miscible gas floods involving the injection of hydrocarbons, carbon dioxide, and
nitrogen.
(2) Near-miscible fluid floods involving the injection of alkaline, surfactant,
hydrocarbons, carbon dioxide, or nitrogen.
(3) Immiscible floods involving the injection of carbon dioxide.
D. This Section shall apply to tertiary recovery activities on any reservoir that is no
longer capable of producing by methods other than tertiary. It shall also apply to reservoirs
which are still capable of producing by primary and secondary methods after an amount of
production has been recovered during a tertiary recovery project equal to that which would
have been recovered by utilizing primary and secondary methods, which amount shall be
determined by the assistant secretary of the office of conservation at the hearing required
under Subsection B of this Section.
E. This Section shall not apply to reservoirs on which tertiary recovery operations
are being conducted prior to the effective date of this Section.
F. Repealed by Acts 1986, No. 321, §2.
*Added by Acts 1983, No. 643, §1. Acts 1984, No. 562, §1, eff. July 12, 1984; Acts 1986, No. 321, §2; Acts 2009, No. 450, §1, eff. July 1, 2009; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.*
##### **§ 47:633.5** Produced water injection incentive {#sec-47-633.5 omnilex-key=us-la-statutes--rs-title-47--47:633.5}
A. The office of water resources of the Department of Environmental Quality was
directed by R.S. 30:2074(C) to act in conjunction with the Department of Conservation and
Energy to conduct a risk analysis of the discharge of produced waters, excluding cavern leach
waters, from oil and gas activities onto the ground and into the surface waters in the coastal
wetlands of the state, and to examine the environmental risks and the economic impact on
the oil and gas industry if the discharge was to be prohibited. The risk analysis was not
properly conducted as directed, however, and the Department of Environmental Quality did
in fact prohibit the discharge of produced water into the surface waters of the state by rules
promulgated and which became effective on March 20, 1991.
B. In order to help accomplish the objective of reducing the discharge of produced
water, and to help ease the tremendous financial burden placed upon the oil and gas industry,
it is the purpose of this Section to provide an economic incentive to producers of oil and gas
by allowing them to realize a severance tax savings if they inject produced water into an oil
and gas reservoir, from the same reservoir and field, for the purpose of increasing the
recovery of hydrocarbons therefrom.
C. In order to accomplish the purpose set forth in this Section, the severance tax
otherwise due on oil and gas shall be reduced as follows:
(1) On the recovery of oil, when produced water is injected into an oil reservoir for
the purpose of increasing recovery, the severance tax on one barrel of oil incrementally
produced therefrom shall be reduced by twenty percent of the tax that otherwise would be
due.
(2) On the recovery of gas, when produced water is injected into a gas reservoir for
the purpose of increasing recovery, the severance tax on one thousand cubic feet of gas
incrementally produced therefrom shall be reduced by twenty percent of the tax that
otherwise would be due.
D. The assistant secretary of the office of conservation and the secretary of the
Department of Revenue shall jointly adopt rules, regulations, and orders for the proper
administration of this Section.
E. In no event shall the reduction of severance tax apply to or reduce that portion of
severance taxes attributable to and dedicated to the parishes in accordance with Article VII,
Section 4 (B) and (D) of the Constitution of Louisiana.
*Acts 1991, No. 625, §1, eff. July 17, 1991; Acts 1998, No. 67, §1; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.*
##### **§ 47:633.6** Calculation of market value for trees and timber {#sec-47-633.6 omnilex-key=us-la-statutes--rs-title-47--47:633.6}
A. To determine "market value" of trees, timber, and pulpwood as provided for in R.S. 47:633(1), (2), and (3) and 633.3 the Department of Revenue shall provide monthly to the Department of Agriculture and Forestry all information reported relative to sales of timber as set forth in R.S. 47:635 and R.S. 47:640, including:
(1) Total quantity of and stumpage prices paid for all classifications of timber compiled on all open market transactions.
(a) Those contracts which are three years or longer in length, or which are classified as intracompany sales shall be identified, as such, and shall be excluded for purposes of determining market value.
(2) In those instances where the "stumpage price" cannot be ascertained, the severer or purchaser shall list the name and address of the person from whom the timber was purchased.
(a) The Department of Agriculture and Forestry shall then survey those persons listed, pursuant to Subsection D of this Section, to ascertain:
(i) The quantity and "stumpage price" paid for all classifications of timber; and
(ii) The place or places where purchased or severed.
(3) Place or places where produced or severed.
B. The Department of Agriculture and Forestry shall, applying generally accepted statistical methods, calculate the average prices paid for the various categories of timber in the timber industry for each of the five geographical areas as hereinafter designated and shall publish the same each quarter in its "Quarterly Report of Forest Products". In calculating and reporting such data, the state shall be divided into five geographical areas to be designated by parish as follows:
(1)
Area 1:
Caddo
Union
Lincoln
Bossier
Desoto
Jackson
Webster
Red River
Winn
Claiborne
Caldwell
Bienville
Ouachita
Morehouse
(2)
Area 2:
Richland
Tensas
West Carroll
Madison
Catahoula
East Carroll
Franklin
Concordia
(3)
Area 3:
Sabine
Vernon
Evangeline
Natchitoches
Rapides
Calcasieu
Grant
Jefferson Davis
LaSalle
Allen
Acadia
Beauregard
(4)
Area 4:
St. Tammany
Washington
St. Helena
Livingston
Tangipahoa
East Baton Rouge
West Feliciana
East Feliciana
(5)
Area 5:
Avoyelles
Iberville
St. James
St. Landry
Ascension
St. John the Baptist
Pointe Coupee
Cameron
Lafayette
Vermilion
St. Charles
Plaquemines
Iberia
Terrebonne
West Baton Rouge
St. Mary
Lafourche
Orleans
Jefferson
(Part of) Assumption
St.Bernard
St. Martin
C. If the information received by the Department of Agriculture and Forestry is not sufficient to reflect market value pursuant to generally accepted statistical methods and appraisal standards, then this shall be so noted in each report.
D. The surveys conducted by the Department of Agriculture and Forestry in developing quarterly market summaries and reports of severed forest products and timber shall be compulsory, for all persons or entities surveyed, and shall declare that it is made under the penalties imposed for perjury. Information furnished pursuant to this Subsection, to the Department of Agriculture and Forestry, shall be confidential, and used solely for the coordination and verification of revenue and production data relative to timber resources produced within the state.
E. The Department of Revenue shall, through its rulemaking and regulatory powers, develop any additional forms necessary to comply with this Section, R.S. 47:633, and R.S. 47:633.3.
*Acts 1991, No. 629, §1; Acts 1997, No. 658, §2.*
##### **§ 47:634** Definitions {#sec-47-634 omnilex-key=us-la-statutes--rs-title-47--47:634}
The following terms as used in this Part shall have the following meanings ascribed to them:
(1) "Owner" means owner at the time of severance.
(2) "Purchases on the open market" means purchases made in the absence of any contract or agreement requiring the purchaser to make payment direct to the owner of oil, gas or other natural resources.
(3) "Severed" means the point at which the natural resources are severed from the surface of the earth or water.
##### **§ 47:635** Reports and payment of taxes by severers {#sec-47-635 omnilex-key=us-la-statutes--rs-title-47--47:635}
A. The taxes levied by this Part are due and payable monthly. Tax payments and reports are due as follows:
(1) Timber and minerals other than oil or gas. Every person severing any natural resources, other than oil or gas, from the soil or water of the state shall, on or before the last day of the month following the month to which the tax is applicable, submit to the Department of Revenue a statement on forms approved by the department of the business conducted by the severer during the preceding month, showing the kind of natural resources and the gross quantity of each so severed or produced, the names of the owners at the time of severance, the portion owned by each, and any other reasonable and necessary information that the secretary may require for the proper enforcement of the provisions of this Part. The monthly reports shall also include the location of each natural resource and the place or places where produced or severed from the soil or water and contain, or be verified by a written declaration that the report is made under the penalties imposed for perjury.
(2) Oil or gas. Every person severing oil or gas from the soil or water of the state shall on or before the twenty-fifth day of the second month following the month to which the tax is applicable, submit to the Department of Revenue a statement on forms approved by the department, of the business conducted by the severer during the month, showing the gross quantity of oil or gas severed or produced, the names of the owners at the time of severance, the portion owned by each, and any other reasonable and necessary information pertaining thereto that the secretary may require for the proper enforcement of the provisions of this Part. The reports shall also include the location of and the place or places where the oil or gas was produced or severed from the soil or water and contain, or be verified by a written declaration that it is made under the penalties imposed for perjury.
(3) One-time payment. Every person severing oil or gas from the soil or water of the state on or before January 1, 2005, shall remit a one-time payment in an amount equal to the lesser of the average monthly payment due from the severer for the period from July 1, 2004, through June 30, 2005, or the average monthly payment for the period from January 1, 2005, through June 30, 2005. The one-time payment shall be due on or before November 25, 2005. Natural gas severance tax filers whose monthly payments average less than one hundred thousand dollars and who were previously required to file their statements on or before the fifteenth day of the second month following the month to which the tax was applicable are not required to make this one-time payment. The one-time payment required by this Paragraph shall be borne by the parties responsible for remitting severance taxes to the state and not by the responsible parties' royalty and overriding royalty owners.
(a) A severer may apply to the secretary of the Department of Revenue for a reduction in the one-time payment amount if the average monthly remittance computed under this Paragraph is not reflective of the current volumes of production reported by the severer.
(i) The application to remit a lesser amount shall be filed with the department on or before October 1, 2005.
(ii) The decision of the secretary on the application shall be final, and of no right of appeal to any court may be taken from the decision.
(b) If the one-time payment is not paid on or before November 25, 2005, the tax will be delinquent and subject to interest and penalties as provided by R.S. 47:1601 and 1602.
(c) Credit for one-time payment on final returns. If the severer is ceasing operations in the state, the one-time payment amount shall be credited against the amount of tax due on the severer's final return. If the amount due on the final return is less than the amount of the one-time payment, the balance of the payment shall be refunded to the severer, and interest shall begin to accrue from the filing date of the final return until the date that the refund is issued.
(d) Credit for one-time payment. Severers that made the one-time payment required by this Paragraph may take credit for the payment by applying twenty-five percent of the one-time payment amount to severance tax liabilities for each of the following periods:
(i) The October 2006 return that is due December 25, 2006.
(ii) The April 2007 return that is due June 25, 2007.
(iii) The October 2007 return that is due December 25, 2007.
(iv) The April 2008 return that is due June 25, 2008.
B. Except as otherwise provided in this Part, the making of the reports, and the payment of the taxes, shall be by those actually engaged in the operation of severing whether it be the owner of the soil, or other person severing from the soil of another, or the owner of any such natural resources severing from the soil of another.
C. The reporting taxpayer shall collect or withhold out of the value of the products severed, the proportionate parts of the total tax due by the respective owners of the natural resources at the time of severance.
D. The secretary may require any person engaged in severing natural products from the soil or water to furnish any additional information necessary for the purpose of computing the amount of tax due under this Part.
Amended by Acts 1950, No. 449, §1; Acts 1958, Ex.Sess., No. 2, §3; Acts 1961, No. 69, §1; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1988, No. 47, §1, eff. Jan. 1, 1989; Acts 1989, 2nd Ex. Sess., No. 15, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, 1^st^ Ex. Sess., No. 26, §1, eff. Feb. 23, 2006.
NOTE: See Acts 1989 2nd E.S., No. 15, §3.
##### **§ 47:636** Severers required to withhold taxes from royalty payments {#sec-47-636 omnilex-key=us-la-statutes--rs-title-47--47:636}
Every person actually engaged in severing oil, gas, or other natural resources from the soil or water, or actually operating oil or gas property, or other property from which natural resources are severed, under contracts or agreements requiring payment direct to the owners of any royalty interest, excess royalty, or working interest, either in money or in kind, shall deduct from any amount due, or from anything due, the amount of the tax herein levied before making such payments.
##### **§ 47:637** Severers not required to withhold tax where it is withheld by purchasers {#sec-47-637 omnilex-key=us-la-statutes--rs-title-47--47:637}
When any person actually engaged in severing oil or gas, or other natural resources from the soil or water, under contracts or agreements requiring payments direct to any owner of the proportionate share of such natural resource, as set out in R.S. 47:636, sells the oil or gas or other natural resource to another person, under contracts or agreements requiring the purchaser to pay the owners of the natural resources direct, then the person actually severing the natural resources from the soil or water, or actually operating the oil or gas property, may not be required to deduct the tax herein levied, but in that event the deduction shall be made by the purchaser before making payments to each owner; but nothing herein shall be construed as releasing the person severing the products from liability for the payment of the taxes.
##### **§ 47:638** Purchasers required to withhold taxes {#sec-47-638 omnilex-key=us-la-statutes--rs-title-47--47:638}
Every person purchasing oil, gas or any other natural resource severed from the soil or water, under contracts or agreements requiring the purchaser to make payment direct to the owners of the oil, gas or other natural resources, shall deduct from any amount due any owner the amount of the tax levied by this Part before making such payments.
Every person purchasing on the open market oil, gas or any other natural resource severed from the soil or water upon which the tax levied by this Part has not been paid shall deduct from any amount due the seller the amount of tax levied by this Part before making payment.
Every person purchasing oil, gas, or any other natural resource severed from the soil or water, upon which a tax is levied by this Part, who fails to deduct and withhold the amount of taxes due as required by this Section, shall be liable to the state for the full amount of taxes, interest, and penalties that should have been deducted or withheld under the provisions of this Part, and remitted to the state by the purchaser.
All persons required to deduct from amounts due to others the tax herein levied shall file with the collector, and with the tax collector of the parish where the natural resources are severed the reports herein required, and shall at the same time pay to the collector of revenue the amount of the tax deducted or withheld, or the amount of taxes and interest due if not deducted or withheld, under the provisions of this Part; but nothing herein shall be construed as releasing the person severing the natural resources from the liability for the payment of the taxes.
*Amended by Acts 1950, No. 449, §1.*
##### **§ 47:639** Withholding and payment of taxes where title of property is in dispute {#sec-47-639 omnilex-key=us-la-statutes--rs-title-47--47:639}
Whenever the title to any natural resources being severed from the soil or water is in dispute, or whenever the purchaser thereof or any person engaged in severing natural resources from the soil or water, or in the actual operation of oil or gas property, is withholding payments on account of litigation, or for any other reason, the purchaser of natural resources severed from the soil or water, or person actually engaged in severing such natural resources from the soil or water, or the actual operation of oil or gas properties, shall deduct from the gross amount thus held the amount of the tax herein levied, and remit the same to the collector.
##### **§ 47:640** Reports by purchasers {#sec-47-640 omnilex-key=us-la-statutes--rs-title-47--47:640}
A.(1) Timber and minerals other than oil or gas. On or before the last day of the month following the month to which the tax is applicable, purchasers and other persons dealing in any natural product, other than oil or gas, severed from the soil or water in Louisiana shall submit to the Department of Revenue a monthly statement on forms approved by the department, containing, or verified by a written declaration that it is made under the penalties imposed for perjury, showing the names and addresses of all persons from whom they have purchased any such natural product during that month, together with the total quantity of, and gross price paid for, each natural product. At the time of making the report the purchaser or other dealer shall pay to the secretary the amount of tax deducted or withheld, or that may be due under this Part.
(2) Oil or gas. On or before the twenty-fifth day of the second month following the month to which the tax is applicable, purchasers and other persons dealing in oil or gas severed from the soil or water in Louisiana shall submit to the Department of Revenue a monthly statement on forms approved by the department, containing, or verified by, a written declaration that it is made under the penalties imposed for perjury, showing the names and addresses of all persons from whom they have purchased oil or gas during that month, together with the total quantity of, and gross price paid for the oil or gas. At the time of making the report the purchaser or other dealer shall pay to the secretary the amount of tax deducted or withheld, or that may be due under this Part.
B. One-time payment. Every person purchasing or dealing in oil or gas severed from the soil or water of the state on or before January 1, 2005, shall remit a one-time payment in an amount equal to the lesser of the average monthly payment due from the purchaser or dealer for the period July 1, 2004, through June 30, 2005, or the average monthly payment for the period from January 1, 2005, through June 30, 2005. The one-time payment shall be due on or before November 25, 2005. Natural gas severance tax filers whose monthly payments average less than one hundred thousand dollars and who were previously required to file their statements on or before the fifteenth day of the second month following the month to which the tax was applicable are not required to make this one-time payment. The one-time payment required by this Subsection shall be borne by the parties responsible for remitting severance taxes to the state and not by the responsible parties' royalty and overriding royalty owners.
(1) A purchaser or dealer may apply to the secretary of the Department of Revenue for a reduction in the one-time payment amount if the average monthly remittance computed under this Paragraph is not reflective of the current volumes of production reported by the purchaser or dealer.
(a) The application to remit a lesser amount shall be filed with the department on or before October 1, 2005.
(b) The decision of the secretary on the application shall be final, and no right of appeal to any court may be taken from the decision.
(2) If the one-time payment is not paid on or before November 25, 2005, the tax shall be delinquent and subject to interest and penalties as provided by R.S. 47:1601 and 1602.
(3) Credit for one-time payment on final returns. If the purchaser or dealer is ceasing operations in the state, the one-time payment amount shall be credited against the amount of tax due on the purchaser or dealer's final return. If the amount due on the final return is less than the amount of the one-time payment, the balance of the payment shall be refunded to the purchaser or dealer, and interest shall begin to accrue from the filing date of the final return until the date that the refund is issued.
(4) Credit for one-time payment. Purchasers that made the one-time payment required by this Subsection may take credit for the payment by applying twenty-five percent of the one-time payment amount to severance tax liabilities for each of the following periods:
(a) The October 2006 return that is due December 25, 2006.
(b) The April 2007 return that is due June 25, 2007.
(c) The October 2007 return that is due December 25, 2007.
(d) The April 2008 return that is due June 25, 2008.
C. A taxpayer not complying with the provisions of this Section will be considered delinquent and will be subject to penalties and interest as provided in R.S. 47:1601 and 1602.
Acts 1988, No. 47, §1, eff. Jan. 1, 1989; Acts 1989, 2nd Ex. Sess., No. 15, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, 1^st^ Ex. Sess., No. 26, §1, eff. Feb. 23, 2006.
NOTE: See Acts 1989 2nd E.S., No. 15, §3.
##### **§ 47:641** Delinquent tax {#sec-47-641 omnilex-key=us-la-statutes--rs-title-47--47:641}
The tax provided by this Part shall become delinquent after the date fixed for each monthly report to be filed in the office of the collector, and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.^1^
Amended by Acts 1958, Ex.Sess., No. 2, §5.
^1^R.S. 47:1501 et seq.
##### **§ 47:642** Failure to file reports {#sec-47-642 omnilex-key=us-la-statutes--rs-title-47--47:642}
A. If any person, whether the person be a severer or purchaser, fails to make a report of the gross production and value of its natural products upon which the severance tax is herein levied within the time and in the manner prescribed, there shall be imposed upon that person a specific penalty of two hundred fifty dollars for each reporting period, in addition to any other penalties provided.
B. The imposition of the penalty imposed in this Section shall not be construed as releasing the severer or purchaser from paying to the secretary the amount of tax that may be owed, deducted, or withheld by that person under this Part.
*Acts 1986, No. 536, §1, eff. July 2, 1986.*
##### **§ 47:643** Tax in addition to property taxes; restriction on further taxes on oil or gas rights {#sec-47-643 omnilex-key=us-la-statutes--rs-title-47--47:643}
The payment of the severance tax levied by this Part shall be in addition to, and shall not affect the liability of the parties so taxed for, the payment of all state, parochial, municipal, district and special taxes levied upon their real estate and other corporeal property, but no further or additional tax or license shall be levied or imposed upon oil or gas leases or rights; nor shall any additional value be added to the assessment of land by reason of the presence of oil or gas therein or their production therefrom. No severance tax or license shall be levied or imposed by any parish or other local subdivision of the state.
##### **§ 47:643.1** Restriction on taxation of timber {#sec-47-643.1 omnilex-key=us-la-statutes--rs-title-47--47:643.1}
The severance tax shall be the only tax on standing timber, and no further tax shall be levied or imposed upon timber, or the right to cut and remove or use standing timber, regardless of the ownership of such timber or its classification as a separate immovable under the provisions of Civil Code Art. 464.
*Acts 1998, No. 25, §1, eff. June 24, 1998.*
##### **§ 47:644** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-644 omnilex-key=us-la-statutes--rs-title-47--47:644}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:645** Disposition of collections {#sec-47-645 omnilex-key=us-la-statutes--rs-title-47--47:645}
A. All taxes levied in this Part shall be collected monthly by the secretary and shall
be paid by him into the state treasury immediately upon receipt. When so paid, all of the
severance taxes collected on natural resources, severed from soil or water, including salt
content in brine, not otherwise allocated by the Constitution of Louisiana, shall be credited
to the state treasury.
B.(1) Severance taxes shall be credited by the treasurer for allocation to the
governing authority of the parish within which severance or production occurs as provided
in Article VII, Section 4 of the Constitution of Louisiana as follows:
(a) One-third of the sulphur severance tax.
(b) One-third of the lignite severance tax.
(c) One-fifth of the severance tax on all natural resources other than sulphur, lignite,
or timber.
(d) Three-fourths of the timber severance tax.
(2) The allocated amounts shall not exceed the limits set forth in Article VII, Section
4 of the Constitution of Louisiana. When these limits have been reached, there shall be no
further allocation, and all additional collections for the year shall be credited in full to the
state treasury except as provided in R.S. 30:88.1.
C. The portion of timber severance tax allocated to the governing authority of
Rapides Parish in accordance with the provisions enumerated in Subsection B of this Section
shall be expended for road and bridge repair within that parish. All such appropriations and
expenditures shall be prepared in accordance with the Louisiana Local Government Budget
Act, R.S. 39:1301-1316.
*Acts 1952, No. 128, §1; Acts 1958, Ex.Sess., No. 2, §6; Acts 1973, Ex.Sess., No. 7, §1, eff. Jan. 1, 1974; Acts 1975, No. 317, §1, eff. July 1, 1975; Acts 1979, No. 577, §3; Acts 1979, No. 791, §3, eff. July 18, 1979; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1983, No. 383, §1, eff. Sept. 1, 1983; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1987, No. 765, §2; Acts 1990, No. 617, §1, eff. July 19, 1990; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 2016, No. 583, §2, eff. June 17, 2016; Acts 2025, No. 373, §1.*
##### **§ 47:646** Apportionment of amounts allocated to parishes {#sec-47-646 omnilex-key=us-la-statutes--rs-title-47--47:646}
The amounts allocated and credited to each oil, gas or sulphur producing parish and to all parishes producing other natural resources under this Part, shall be apportioned and distributed quarterly among the governing authorities of such parishes as have jurisdiction over the territory from within which the resources are severed and the tax collected. Such apportionment and distribution shall be made within the first fifteen days of each calendar quarter by the auditor and treasurer in proportion to the amount of ad valorem property taxes payable to each such governing authority as shown by the last completed assessment roll, and shall cover all amounts allocated and credited to the parishes during the preceding quarter.
#### **PART I-A** SEVERANCE TAX EXEMPTION - NEW OIL OR GAS FIELDS
##### **§ 47:646.1** Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994. {#sec-47-646.1 omnilex-key=us-la-statutes--rs-title-47--47:646.1}
*Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.*
##### **§ 47:646.2** Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994. {#sec-47-646.2 omnilex-key=us-la-statutes--rs-title-47--47:646.2}
*Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.*
##### **§ 47:646.3** Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994. {#sec-47-646.3 omnilex-key=us-la-statutes--rs-title-47--47:646.3}
*Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.*
##### **§ 47:646.4** Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994. {#sec-47-646.4 omnilex-key=us-la-statutes--rs-title-47--47:646.4}
*Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.*
##### **§ 47:646.5** Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994. {#sec-47-646.5 omnilex-key=us-la-statutes--rs-title-47--47:646.5}
*Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.*
#### **PART I-B** SEVERANCE TAX CREDIT
##### **§ 47:647** Severance tax credit, priority {#sec-47-647 omnilex-key=us-la-statutes--rs-title-47--47:647}
A.(1) Every taxpayer liable for and remitting taxes levied and collected pursuant to R.S. 47:1301 through R.S. 47:1307 and each taxpayer who bears such taxes as a direct result of contractual terms or agreements applied in disregard of R.S. 47:1303(C), shall be allowed a direct tax credit, at any time following payment of such tax, but, not in excess of the amount which must be borne by such taxpayer, against severance taxes owed by such taxpayer to the state, the amount of which credit shall not exceed the amount of severance taxes for which such taxpayer is liable to the state as a direct consequence of the privilege of severing natural resources from the surface of the soil or water of the state. A taxpayer who bears any portion of the tax levied pursuant to R.S. 47:1301 through R.S. 47:1307 as a direct result of contractual terms or agreements applied in disregard of R.S. 47:1303(C), shall be entitled to a credit under this Section only after there has been a determination by the Louisiana Supreme Court or the appropriate United States District Court that such taxpayer must bear the tax, provided that if the taxpayer or the state has sought and been denied a preliminary injunction enjoining the application of such contractual terms or agreements sought to be rendered inapplicable by R.S. 47:1303(C), then such taxpayer shall be entitled to a credit under this Section from the date of denial of the preliminary injunction. In the event that this Section is declared invalid as to tax credit authorized hereunder, such invalidity shall be prospective only.
(2) The tax credit provided in Paragraph (1) of this Subsection shall be allowed in the following manner: The credit shall be applied first against any severance tax owed on oil as provided in R.S. 47:633(7). If there is any credit remaining that the taxpayer may still apply against severance taxes after applying it against oil, the balance shall then be applied against any severance tax owed on distillate, condensate, or similar natural resources as provided in R.S. 47:633(8)(a). Any balance of credits then remaining which the taxpayer may apply against severance taxes owed, shall be applied against natural gasoline, casinghead gasoline, and other natural gas liquids, ethane, or methane recovered through processing gas after separation of oil, distillate, condensate, or similar natural resources as provided in R.S. 47:633(8)(b). If there remain any tax credits that may be applied against severance taxes owed by the taxpayer, he may then apply them against severance taxes owed on sulphur as provided in R.S. 47:633(10). If there remain any tax credits thereafter that may be applied against severance taxes owed by the taxpayer, he may then apply them against severance taxes owed on gas as provided in R.S. 47:633(9); provided however, that such credits which may be applied against severance taxes owed on gas shall not be allowed until after March 31, 1982.
B. No tax credit pursuant to this Section shall be allowed for any taxes remitted pursuant to R.S. 47:1301 through 1307 for which a taxpayer has an enforceable right to reimbursement from a third party. A taxpayer claiming any credit under this Section shall furnish to the secretary of the Department of Revenue all applicable contracts and other information requested by the secretary, which relate to such taxpayer's possible right to reimbursement. If the secretary determines that the taxpayer has an enforceable right to reimbursement, which the taxpayer is not actually receiving, the secretary shall so rule. Within thirty days of receipt of notice of such ruling the taxpayer shall have the right to appeal such ruling to the Louisiana Board of Tax Appeals which board shall determine in open meeting whether there is sufficient evidence to support the ruling of the secretary. If the board determines that there is not sufficient evidence it shall overrule the secretary and the taxpayer shall not be required to take any other action in order to receive the tax credit provided by this Section. If the board determines that there is sufficient evidence, the taxpayer shall thereafter have a period of ninety days within which to institute any administrative or judicial proceedings necessary to assert such right to reimbursement. The taxpayer shall pursue such administrative or judicial proceedings with due diligence. At all times prior to commencement of such administrative or judicial proceedings and during the pendency thereof, and during any appeals therefrom, the taxpayer shall continue to be entitled to the credit provided in this Section; provided that if no action is taken by the taxpayer to assert the right to reimbursement within ninety days no further credit shall be granted and the state shall have the right to recover from the taxpayer any credits granted prior to the expiration of such time. If it is determined in any administrative proceedings that a taxpayer has no right to such reimbursement, then the taxpayer shall not be entitled to continue receiving the credit allowed by this Section, unless the taxpayer within the time allowed by applicable law seeks judicial review of such administrative determination and pursues such judicial review to a final and unappealable judgment. If the administrative or judicial determination establishes that the taxpayer has an enforceable right to reimbursement of the taxes levied pursuant to R.S. 47:1301 through 1307, and if the taxpayer is so reimbursed, then such taxpayer shall be liable to the state for additional severance taxes equivalent to the amount of taxes levied under R.S. 47:1301 through 1307 for which such taxpayer has received reimbursement. The taxpayer shall also pay to the state interest on such taxes at the rate prescribed in R.S. 47:1601, accruing from the date on which the credit attributable to such taxes was taken to the date of final payment but only to the extent of any interest which the taxpayer has itself received on the amount of reimbursement.
C. The credit allowed by this Section shall not affect the percentage allocation of severance tax proceeds otherwise due to any parish, and the secretary of the Department of Revenue, with the concurrence of the state treasurer shall, by regulation, establish such procedures as may be deemed necessary to provide therefor.
D. The secretary of the Department of Revenue shall promulgate rules and regulations necessary for the implementation and administration of the tax credit provided for herein.
*Added by Acts 1978, No. 436, §1, eff. July 6, 1978. Amended by Acts 1979, No. 394, §1, eff. July 11, 1979; Acts 1997, No. 658, §2.*
#### **PART I-C** NEW DISCOVERY WELLS
##### **§ 47:648.1** Purpose {#sec-47-648.1 omnilex-key=us-la-statutes--rs-title-47--47:648.1}
It is the public policy of the state to promote economic growth and to revitalize and stimulate an economic sector which is in decline due to world markets and trends. The legislature hereby acts to encourage new discovery wells in the oil and gas sector, a mainstay of Louisiana's historic economic base, which has been in decline for the last decade.
*Acts 1994, No. 2, §2, eff. June 1, 1994.*
##### **§ 47:648.2** Definitions {#sec-47-648.2 omnilex-key=us-la-statutes--rs-title-47--47:648.2}
Unless the context otherwise requires, the words defined in this Section have the
following meaning when found in this Part:
(1) A "certified new discovery oil and natural gas well" is one designated as such by
the Department of Conservation and Energy after determining that:
(a) The well is a discovery well drilled as a wildcat well.
(b) The well was spudded after September 30, 1994.
(c) The well was completed between September 30, 1994 and September 30, 2000.
(d) The drilling operator has certified that Louisiana residents were employed to the
maximum extent possible during exploration and production activities in connection with
the well.
(2) A "Louisiana resident" is a person who has resided in this state continuously for
thirty days immediately prior to the effective date of employment.
*Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 1996, No. 16, §1, eff. June 27, 1996; Acts 1998, No. 7, §1, eff. June 22, 1998; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.*
##### **§ 47:648.3** Severance tax suspension on production from certified new discovery oil and natural gas wells {#sec-47-648.3 omnilex-key=us-la-statutes--rs-title-47--47:648.3}
All severance taxes on production from certified new discovery oil and natural gas
wells are hereby suspended from the date of completion for a period of twenty-four months
or until recovery of payout of the well cost, whichever comes first. Payout of the well cost
shall be determined by the Department of Conservation and Energy.
*Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.*
##### **§ 47:648.4** Limitation on exemption {#sec-47-648.4 omnilex-key=us-la-statutes--rs-title-47--47:648.4}
The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction.
*Acts 1994, No. 2, §2, eff. June 1, 1994.*
##### **§ 47:648.5** REPEALED BY ACTS 1992, NO. 984, §18. {#sec-47-648.5 omnilex-key=us-la-statutes--rs-title-47--47:648.5}
*REPEALED BY ACTS 1992, NO. 984, §18.*
#### **PART I-D** SEVERANCE TAX EXEMPTION - OIL FROM CERTAIN WELLS
##### **§ 47:648.11** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-648.11 omnilex-key=us-la-statutes--rs-title-47--47:648.11}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
#### **PART I-E** SEVERANCE TAX FOR RECLAIMED OIL - WASTE HYDROCARBON RECOVERY
##### **§ 47:648.21** Severance tax; reclaimed oil; definition {#sec-47-648.21 omnilex-key=us-la-statutes--rs-title-47--47:648.21}
A. The tax rate applicable to reclaimed oil which is reclaimed by class one salvage crude reclamation facilities which are permitted by the office of conservation shall be three and one-eighth percent (3 1/8%) of value received by the first purchase.
B. "Reclaimed oil" as it is used in this Part shall mean the reclamation of waste oil or slop crude oil and condensate from open pits, tanks, or other collectors at the lease production site. Provided however, that reclaimed oil shall not include any oil upon which any severance tax has previously been paid.
C. Any person, or affiliate of a person actually engaged in severing oil, gas, or other natural resources from the soil or water, or actually operating oil or gas property, or other property from which natural resources are severed, shall not be eligible for the tax rate applicable to reclaimed oil as set out in this Part.
*Acts 1986, No. 686, §1, eff. July 1, 1986.*
#### **PART II** REFORESTATION SEVERANCE TAX
##### **§ 47:651** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-651 omnilex-key=us-la-statutes--rs-title-47--47:651}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:671** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-671 omnilex-key=us-la-statutes--rs-title-47--47:671}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:672** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-672 omnilex-key=us-la-statutes--rs-title-47--47:672}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:674** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-674 omnilex-key=us-la-statutes--rs-title-47--47:674}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:675** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-675 omnilex-key=us-la-statutes--rs-title-47--47:675}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:676** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-676 omnilex-key=us-la-statutes--rs-title-47--47:676}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:677** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-677 omnilex-key=us-la-statutes--rs-title-47--47:677}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:678** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-678 omnilex-key=us-la-statutes--rs-title-47--47:678}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:679** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-679 omnilex-key=us-la-statutes--rs-title-47--47:679}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:680** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-680 omnilex-key=us-la-statutes--rs-title-47--47:680}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:681** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-681 omnilex-key=us-la-statutes--rs-title-47--47:681}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:681.1** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-681.1 omnilex-key=us-la-statutes--rs-title-47--47:681.1}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:691** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-691 omnilex-key=us-la-statutes--rs-title-47--47:691}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:692** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-692 omnilex-key=us-la-statutes--rs-title-47--47:692}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:693** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-693 omnilex-key=us-la-statutes--rs-title-47--47:693}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:694** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-694 omnilex-key=us-la-statutes--rs-title-47--47:694}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:695** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-695 omnilex-key=us-la-statutes--rs-title-47--47:695}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:696** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-696 omnilex-key=us-la-statutes--rs-title-47--47:696}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
##### **§ 47:697** Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998. {#sec-47-697 omnilex-key=us-la-statutes--rs-title-47--47:697}
*Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.*
#### **CHAPTER 7** TAXES ON PETROLEUM PRODUCTS
#### **PART I** GASOLINE TAXES
##### **§ 47:711** Imposition of tax {#sec-47-711 omnilex-key=us-la-statutes--rs-title-47--47:711}
There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption.
Amended by Acts 1968, Ex.Sess., No. 7, §1; Acts 1975, No. 503, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:712** Definitions {#sec-47-712 omnilex-key=us-la-statutes--rs-title-47--47:712}
As used in this Part, unless the context indicates otherwise:
(1) "Motor fuel" means all volatile gas generating liquids having a flash point below 110 degrees F.
(2) "Dealer" means any person who produces, refines, manufactures, blends or compounds gasoline or motor fuel for sale to the jobber or consumer, or to the persons, firms or corporations, or associations of persons who, in turn, sell to the jobber or consumer. The term "dealer" is further defined to mean the person, firm, corporation or association of persons who imports such gasoline or motor fuel from any other state or foreign country for distribution, sale, or use in the state of Louisiana. On all gasoline or motor fuel imported from other states and used by him, the "dealer" as thus defined shall pay the tax on the amount so imported and used, the same as if it has been sold for domestic consumption. The term "dealer" is further defined to mean any person, firm, corporation or association of persons who sells, offers for sale, or has in his possession for sale, use, consumption or distribution, gasoline or motor fuel as defined in this Part, and who cannot prove that the tax levied by this Part has been previously paid on the said gasoline or motor fuel, or that the payment of said tax has been guaranteed by bond which has been furnished and accepted. The term "dealer" is further defined to mean any person, firm, corporation or association of persons who uses, handles, distributes for use, or has in his possession for use or distribution, any gasoline, including casinghead gasoline, which is subject to tax under this Part, the tax on which he cannot prove has been paid.
(3) "Retail dealer" means any person who sells gasoline or motor fuel to the ultimate consumer, regardless of the source thereof.
(4) "Bonded manufacturer" means any person, firm, corporation or association of persons who is engaged in the manufacture or production of gasoline or motor fuel in Louisiana and has furnished a surety bond as required by R.S. 47:772 and files monthly tax reports in accordance with R.S. 47:722. The term bonded manufacturer is further defined to mean any person, firm, corporation or association of persons who is similarly engaged elsewhere in the manufacture or production of gasoline or motor fuel and who imports a part or all of said manufactured or produced gasoline or motor fuel into Louisiana and has posted a surety bond under the provisions of R.S. 47:772 and who file monthly tax reports in accordance with R.S. 47:722.
(5) The term "bonded jobber" means any person, firm, corporation or association of persons who is the intermediate or middleman between a manufacturer or producer and retail dealers or bulk consumers whose principal business is buying gasoline or motor fuel from a bonded manufacturer and selling to retail dealers or bulk consumers and has posted bond as is required of dealers under the provisions of R.S. 47:772 by furnishing a satisfactory surety bond as a gasoline dealer and who files monthly tax reports in accordance with the provisions of R.S. 47:722.
(6) "Secretary" means the secretary of the Department of Revenue.
Amended by Acts 1954, No. 644, §1; Acts 1974, No. 191, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:713** Exclusions and exemptions; casinghead gasoline sold for commercial blending {#sec-47-713 omnilex-key=us-la-statutes--rs-title-47--47:713}
For the purposes of this Part, the product commonly known as casinghead and absorption gasoline shall be excepted from the operation of the tax levied, when sold to be blended or compounded with other less volatile liquids in the manufacture of commercial gasoline or motor fuel. When, however, such casinghead and absorption gasoline is used without blending as a motor fuel or is sold for use in motors direct, or sold to those who blend for their own use, the taxes levied in R.S. 47:711 shall be paid. Reports of all such sales shall be furnished to the secretary with the report required in R.S. 47:712, and shall show whether the sales were made for blending purposes or for use in motors.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:714** Exclusions and exemptions; tractor fuel or distillate {#sec-47-714 omnilex-key=us-la-statutes--rs-title-47--47:714}
A. For the purpose of this Part, the product commonly known as tractor fuel or distillate and having the following distillation range and specifications, whether or not such product has a flash point below 110 degrees F., shall be excepted from the provisions of this Part. The distillation range and specifications for tractor fuel or distillate excepted from the provisions of this Part are:
Distillation range--when the first drop has been recovered in the graduated receiver, the thermometer shall not read less than 170 degrees F.
When 20 percent has been recovered in the receiver the thermometer shall not read less than 250 degrees F.
When 50 percent has been recovered in the receiver the thermometer shall not read less than 330 degrees F.
When 90 percent has been recovered in the receiver the thermometer shall not read less than 430 degrees F.
The end point shall be not less than 500 degrees F. nor more than 540 degrees F.
Maximum baume gravity 50 degrees.
B. Tractor fuel or distillate base stock shall have a plus 10 minimum saybolt color, to which shall be added two grams per one hundred gallons of base stock of green dye, such as petrol green 3-W and petrol green d, as manufactured by Patent Chemicals, Inc., or oil-fast green GLB, as made by American Aniline Products Company, or their equivalents.
C. Manufacturers, importers, or first handlers of tractor fuel or distillate shall report monthly to the secretary on forms to be furnished by the secretary, the quantities of tractor fuel or distillate sold to each jobber, distributor, wholesaler, or retailer, and shall obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, wholesalers, or retailers, who purchase tractor fuel or distillate from manufacturers, importers, or first handlers of such tractor fuel or distillate for resale shall likewise obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, or wholesalers who sell to other jobbers, distributors, wholesalers, or retailers shall report such sales monthly to the secretary, as required of manufacturers, importers or first handlers. All monthly reports required hereunder shall be filed with the secretary not later than the twentieth day of the month following the month in which such sales are made.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:714.1** Repealed by Acts 1986, No. 1033, §1. {#sec-47-714.1 omnilex-key=us-la-statutes--rs-title-47--47:714.1}
*Repealed by Acts 1986, No. 1033, §1.*
##### **§ 47:715** Exclusions and exemptions; certain sales to United States Government {#sec-47-715 omnilex-key=us-la-statutes--rs-title-47--47:715}
The tax herein levied shall not apply to:
(1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;
(2) Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:715.1** Reimbursement of funds; school buses {#sec-47-715.1 omnilex-key=us-la-statutes--rs-title-47--47:715.1}
A. Contract drivers of all privately owned school buses transporting Louisiana students shall qualify for a refund of three-fourths of the gasoline tax and special fuels tax provided for in this Chapter. The reimbursement provided by this Section shall be paid from the Parish Transportation Fund allocable to the parish from which the reimbursement is claimed. This refund shall not extend to commercial buses which transport students only incidentally as a part of the operator's regular business. This refund shall extend to all contract school buses transporting Louisiana students whether such students are in public or private schools and whether they are preschool, elementary, secondary, or postsecondary school students.
B. The secretary of the Department of Revenue shall, upon receipt of a statement and supporting documentation of gasoline tax or special fuels purchases submitted to him by a contract driver and owner qualifying under this Section, refund three-fourths of the total amount of gasoline taxes and special fuels taxes paid by each pursuant to R.S. 47:711 et seq. and R.S. 47:801 et seq. This statement shall be submitted annually at the end of each school year on forms provided by the secretary. The secretary may adopt and promulgate rules and regulations necessary to implement the provisions of this Section.
*Acts 1984, No. 927, §1; Acts 1997, No. 658, §2; Acts 2005, No. 375, §1, eff. July 1, 2005; Acts 2007, No. 303, §1, eff. July 9, 2007.*
##### **§ 47:716** Exclusions and exemptions; certain sales to operators of interstate aircraft {#sec-47-716 omnilex-key=us-la-statutes--rs-title-47--47:716}
A dealer who has furnished bond as required by this Part, may make sales of gasoline or motor fuel without payment of the tax levied by this Part to another dealer who has likewise so furnished bond and who operates aircraft in interstate or foreign commerce under a certificate or permit issued by the Civil Aeronautics Board of the United States or any successor or other federal governmental board or agency having similar authority; provided that such other dealer purchasing the gasoline or motor fuel shall be liable for the tax levied by this Part to the same extent and in the same manner as if he had been the original dealer of the gasoline or motor fuel; provided further, that monthly statements of such sales and purchases shall be made by such dealers on forms furnished by the secretary; these statements shall be filed at the same time as other monthly statements required by this Part.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:716.1** Exclusions and exemptions; aviation gasoline {#sec-47-716.1 omnilex-key=us-la-statutes--rs-title-47--47:716.1}
Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax
levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any
gasoline which is intended for or primarily used for propelling aircraft, which is invoiced as
aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for
the purpose of propelling aircraft. Motor fuel intended for and primarily used for propelling
motor vehicles is not aviation gasoline.
*Added by Acts 1980, No. 559, §1; Acts 2017, No. 145, §1, eff. July 1, 2017.*
##### **§ 47:717** Exclusions and exemptions; gasoline or motor fuel exported from Louisiana {#sec-47-717 omnilex-key=us-la-statutes--rs-title-47--47:717}
A. Any gasoline or motor fuel, whether manufactured in this state or imported into this state from another state or foreign country, which is later exported from this state, shall not be liable to the tax levied in this Part. However, no deduction or refund of the amount of any tax paid on gasoline or motor fuel which has been exported beyond the borders of this state shall be allowed by the secretary unless the claim for such deduction or refund of the amount of the tax is supported by standard bills of lading issued by a common or contract carrier showing the exportation of the gasoline or motor fuel, and by proof of the genuineness of such bill of lading satisfactory in all respects to the secretary.
B. In the event the exportation is made other than by common or contract carrier, the claim for deduction or refund shall be supported by an official tax receipt from the state in which the gasoline or motor fuel was actually received, or by other proof of export in compliance with Subsection C of this Section.
C. A claim for deduction or refund on gasoline exported to another state, by the dealer, firm, or person claiming the deduction or refund shall be supported by authentic evidence of exportation satisfactory to the secretary, whose decision on the allowance of the claim shall be deemed prima facie correct. These requirements in support of the proof of exportation of gasoline or motor fuel shall apply to all persons, jobbers, or dealers who may make application for deduction or refund of the tax on gasoline or motor fuel claimed to have been exported beyond the borders of this state.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984; Acts 1986, No. 249, §1; Acts 1986, No. 441, §1.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:718** Gasoline or motor fuel imported in a vehicle's reservoir and used within this state {#sec-47-718 omnilex-key=us-la-statutes--rs-title-47--47:718}
A.(1) Any gasoline or motor fuel brought into the state in the fuel supply tank or fuel
reservoir of a motor vehicle, except automobiles, by an interstate user shall be liable for the
taxes levied under R.S. 47:711 without the benefit of the allowance for losses in handling
provided under R.S. 47:719 nor payment of the inspection fee imposed under R.S. 3:4684.
(2) An interstate user is a person who imports gasoline or motor fuel into this state
in the fuel supply tanks of motor vehicles owned or operated by him, except automobiles.
(3) An interstate user who has furnished a surety bond required of dealers under R.S.
47:725, shall file, with the collector within twenty days after the expiration of each month,
a report of each operating vehicle, except automobiles, traveling interstate during the
preceding month. Such report shall include the total miles traveled in all the states, the total
number of miles traveled in the state of Louisiana and the surrounding states, and the total
number of gallons consumed by each motor vehicle based on overall operations together with
such information as the collector of revenue may require.
B.(1) In order to enforce the provisions of this Section, the secretary or his
authorized representative, or any commissioned officer employed by the office of state police
or by the Department of Transportation and Development is empowered to stop any motor
vehicle which appears to be operating with gasoline or motor fuel for the purpose of
examining the invoices and for such other investigative purposes reasonably necessary to
determine whether the vehicle is being operated in compliance with the provisions of this
Section.
(2) If, after such examination or investigation, it is determined by the secretary or his
authorized representative or any weights and standards police officer that the tax imposed
by this Section has not been paid with respect to the gasoline or motor fuel being used in the
vehicle, the secretary or his representative or any weights and standards police officer shall
immediately assess the tax due together with a penalty of fifty dollars to the owner of the
vehicle and give the owner written notice of the assessment by handing it to the driver of the
vehicle.
(3) The secretary or his representative or any weights and standards police officer is
hereby empowered to impound any vehicle found to be operating in violation of this Section
by a person other than one who has furnished the bond required of dealers by R.S. 47:725
until such time as any tax and penalty assessed as provided herein has been paid.
(4) Upon issuance of the written notice of assessment in the form of a violation ticket
by the secretary or his representative or any weights and standards police officer, the
procedure for collection and payment of the penalty assessed shall be the same as that
provided for the payment and collection of penalty in R.S. 32:389(C).
C. All penalties collected for violation of this Section shall be paid to the secretary
of the Department of Public Safety and Corrections, or the Department of Transportation and
Development, whichever agency issued the violation ticket, who shall pay said penalties into
the state treasury on or before the twenty-fifth day of each month following their collection
and, in accordance with Article VII, Section 9 of the Constitution of Louisiana shall be
credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated
from that fund to pay all obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall pay an amount equal to the
fees paid into the Bond Security and Redemption Fund pursuant to this Subsection into the
Transportation Trust Fund.
*Amended by Acts 1976, No. 555, §1, eff. Jan. 1, 1977; Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1984, No. 769, §1, eff. Jan. 1, 1985; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1992, No. 984, §18; Acts 1997, No. 1186, §4; Acts 2001, No. 1185, §7, eff. July 1, 2001; Acts 2003, No. 139, §2, eff. May 28, 2003; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.*
##### **§ 47:719** Allowance for losses in handling {#sec-47-719 omnilex-key=us-la-statutes--rs-title-47--47:719}
A. In computing the tax due under R.S. 47:711, an allowance of three percent of the first four cents of the total tax per gallon purchased for domestic consumption during every calendar month shall be made and deducted by jobbers qualifying under the provisions of R.S. 47:721(B) to cover losses in handling such motor fuels.
B. In computing the tax due under R.S. 47:711, an allowance of three percent of the first one cent of the total tax per gallon sold, used, or consumed in the state of Louisiana for domestic consumption during every calendar month shall be made and deducted by the dealer to cover his or its losses in handling such motor fuel.
Amended by Acts 1972, No. 221, §1, eff. Aug. 1, 1972; Acts 1974, No. 192, §1; Acts 1975, No. 503, §1. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:720** Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon {#sec-47-720 omnilex-key=us-la-statutes--rs-title-47--47:720}
In the case of motor fuel in respect of which a tax has accrued hereunder and which is subsequently lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or other accidental or providential cause, the dealer shall be entitled to credit of the amount of taxes accrued or paid on the gasoline lost or destroyed, which credit is to be allowed on taxes due and reported for the following month, provided that the credit shall be allowed by the secretary upon proper showing and acceptable proof of destruction. If at the time a dealer becomes entitled to this credit, he is no longer a dealer under this Part and is not indebted to the state for any taxes thereunder, the collector shall refund the amount of the credit from funds in the hands of the secretary which have been collected under this Part and which have not been paid to the state treasurer.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984; Acts 2001, No. 1032, §15.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:721** Tax collectible from dealers {#sec-47-721 omnilex-key=us-la-statutes--rs-title-47--47:721}
A.(1) The taxes levied in this Part shall be collectible from all persons
engaged as dealers in the handling, sale, use, or distribution of gasoline or motor fuel.
(2) It is the purpose of this Part to centralize the collection of the tax herein
levied in the hands of those who originally dispose of gasoline or motor fuel for
distribution, use, and consumption within this state as far as practicable, but if for any
reason the dealer who first handles, sells, distributes, uses, etc., the gasoline or motor
fuel shall have escaped payment of the taxes herein levied, payment of the taxes may
be required of any dealer in whose hands the aforsaid taxable commodities may be
found, where it is evident the taxes have not previously been paid or guaranteed by
bond.
(3) Any person who sells, offers for sale, or has in his possession for sale,
use, consumption, or distribution gasoline or motor fuel, the tax on which he cannot
prove has been previously paid, or that the payment of said tax has been guaranteed
by a bond which has been furnished and accepted, shall be liable for the tax thereon,
as levied by this Part and he must qualify as a dealer before engaging in the said
business.
(4) In no case, however, shall there be a duplication of the collection of the
tax levied in this Part.
B. Any jobber of gasoline or other motor fuels whose principal business is
selling gasoline and other motor fuels for resale, and who:
(1)(a) Maintains in this state facilities for the storage of gasoline or other
motor fuels in the amount of thirty thousand gallons or more;
(b) Has complied with the requirements of R.S. 47:725 by furnishing a
satisfactory surety bond as a gasoline dealer to the secretary to guarantee payment of
taxes levied by this Part;
(c) Has, during the preceding six calendar months, purchased gasoline or
other motor fuels in an amount in excess of three hundred thousand gallons;
(d) Has obtained from the secretary written permission to make use of the
provisions of this Subsection; and
(e) Is a bona fide jobber of gasoline or other motor fuels,
may, at his option, request and require that a bonded manufacturer of such products
deliver such products to him without the payment of all but one cent per gallon of the
taxes levied by R.S. 47:711 under the following conditions:
(2)(a) Any jobber who accepts delivery of gasoline or other motor fuels from
the manufacturer upon which the tax has not been paid, on or before the twentieth
day of the month following the month in which such delivery is accepted, shall file
a report with the secretary furnishing such information as the secretary by regulation
may require, and shall with such report pay the tax on total purchases of gasoline or
other motor fuels during the preceding calendar month.
(b) Any jobber who avails himself of this Subsection shall fully comply with
the provisions hereof and in the event of noncompliance the secretary shall notify
such jobber that he will no longer be permitted to purchase gasoline or other motor
fuels without payment of the tax to the manufacturer.
(c) Any jobber who pays the taxes on his purchases directly to the secretary
as permitted by this Subsection shall be entitled to the allowance for losses in
handling as provided in R.S. 47:719(A).
C. The secretary shall prepare and furnish to all manufacturers who request
it a list of all jobbers who are qualified to make use of the provisions of Subsection
B of this Section and, in sales to jobbers on this list, the manufacturer shall be
relieved of all but one cent per gallon of the liability for the payment of taxes accrued
or accruing under R.S. 47:711 for which the manufacturer otherwise might be
responsible.
D. Nothing in Subsection B of this Section shall be construed as being
applicable to consignees or commission agents or to those whose principal business
is retailing gasoline or other motor fuels through the medium of service stations
owned or operated by themselves on a salary or commission basis, or to any persons,
firms, corporations, or associations of persons formed so as to have the effect of
circumventing the intent and purpose of this Part. The sole meaning and intent is to
permit bona fide jobbers of gasoline or other motor fuels who maintain and actually
use the facilities of a bulk plant in this state to pay, under the enumerated conditions,
all but one cent per gallon of the taxes levied by R.S. 47:711 directly to the secretary
of revenue instead of to the bonded manufacturer.
Amended by Acts 1964, No. 463, §1; Acts 1968, Ex.Sess., No. 7, §2; Acts
1972, No. 221, §1, eff. Aug. 1, 1972; Acts 1974, No. 193, §1; Acts 1975, No. 503,
§1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF.
MARCH 27, 1984.}}
##### **§ 47:722** Reports by dealers {#sec-47-722 omnilex-key=us-la-statutes--rs-title-47--47:722}
A. Within twenty days after the expiration of each monthly period, to be computed from the first day of each month to the last day of each month, each dealer shall file with the secretary a statement, on forms prescribed and furnished by him, of the business conducted by such person, firm, corporation, or association of persons during the last preceding monthly period, whether or not the tax has been paid. This statement shall show the number of gallons of gasoline or motor fuel that was sold to persons, firms, corporations, or associations of persons within the state and also the quantity used or consumed by the dealer importing or manufacturing same, together with such other information as the secretary may require.
B. The forms for the reports required by this Section and by R.S. 47:721 each shall contain a written declaration that it is made under the penalties imposed for the filing of false reports and that the reports shall be subject to examination and verification by representatives of the secretary. A person who falsely files a statement required by this Section or by R.S. 47:721 shall be guilty of a misdemeanor and upon conviction shall be fined five hundred dollars or be imprisoned for one year, or both.
Amended by Acts 1954, No. 644, §1; Acts 1956, No. 81, §1; Acts 1958, No. 181, §1; Acts 1965, No. 143, §1; Acts 1976, No. 556, §1, eff. Jan. 1, 1977; Acts 1980, No. 318, §1. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:723** Payment of tax {#sec-47-723 omnilex-key=us-la-statutes--rs-title-47--47:723}
A. The tax levied in this Part shall be due and payable immediately upon the producing, refining, manufacturing, blending, or compounding of any gasoline or motor fuel for sale, use, or consumption within the state, or immediately upon the bringing of gasoline or motor fuel into the state of Louisiana for sale, use, or consumption therein, provided that dealers who have furnished bond as required in this Part, and whose bonds have been accepted, shall be required to pay the tax at the time of making reports to the secretary, as required in this Part.
B. Dealers, except those as defined in R.S. 47:712(5) and 721(B), shall have the option to pay the taxes on the gasoline or motor fuel manufactured within the state or imported into the state during the calendar monthly period, or on the gasoline or motor fuel actually sold, used or consumed during the monthly period.
C. As to dealers electing to pay the taxes under the first option in Subsection B, no monthly inventory accounting will be required, no credit or deduction will be allowed for stock losses except those occurring under the provision of R.S. 47:720 of this Part, and the taxes may be paid on the gross receipts adjusted to sixty degrees Fahrenheit. However, jobbers as defined in R.S. 47:721(B) and 712(5) of this Part must pay the taxes paid directly to the secretary on the same temperature basis at which the tax under R.S. 47:711 is billed to them by the bonded manufacturer.
D. Dealers who elect to pay the taxes on the gasoline or motor fuel actually sold, used or consumed in the state during the calendar monthly period, must submit reports including an actual inventory accounting, and the taxes as levied under R.S. 47:711 must be paid on the same temperature basis at which the gasoline or motor fuel is sold and billed to the purchaser or consumer. In no instance, including at the service station level, shall the taxes be collected on gross or measured gallons and remitted on net of sixty degrees Fahrenheit temperature adjusted gallons. Stock transfers by the dealer from refinery or terminal storage to other storage locations shall not constitute a sale unless there is a bona fide change in ownership. Loaned or exchanged gasoline or motor fuel between dealers within Louisiana shall be deemed taxable unless placed in the custody of a common carrier or pipeline for subsequent exportation.
E. In all cases the tax report shall become delinquent unless filed within twenty days after the expiration of the last preceding calendar month. Payment of the taxes shall be made by remitting the funds to the secretary of revenue and taxation by bank draft, post office or express money order, certified check or cash.
Amended by Acts 1976, No. 609, §1, eff. Jan. 1, 1977. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:723.1** Metric conversion factor {#sec-47-723.1 omnilex-key=us-la-statutes--rs-title-47--47:723.1}
Gasoline or other motor fuels sold, used, consumed, or otherwise acquired and measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one U.S. gallon.
*Added by Acts 1980, No. 138, §1.*
##### **§ 47:724** Presumption of use in Louisiana {#sec-47-724 omnilex-key=us-la-statutes--rs-title-47--47:724}
A. Nothing contained in this Part shall be construed as levying a tax on gasoline or other motor fuels, as defined herein, except when sold, used, or consumed in the state of Louisiana for domestic consumption in the state of Louisiana. However, for the purpose of the enforcement of this Part and for the collection of the taxes levied hereunder, it is presumed that all gasoline or other motor fuel produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state, by any dealer, is to be sold, used, or consumed within this state for domestic consumption and will be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.
B. Where the dealer has failed to furnish a bond as hereinafter provided, the gasoline or other motor fuels produced, refined, manufactured, blended, compounded, or imported within this state by the dealer shall be deemed to have been sold, used, or consumed in the state of Louisiana for domestic consumption immediately upon the producing, refining, manufacturing, blending, compounding, or importing within this state, of such gasoline or motor fuel, and the tax thereon shall be immediately due and collectible, subject, however, to the provisions made in this Part for exporting gasoline or motor fuel beyond the borders of the state and for the crediting or refunding to the dealer of the tax previously paid on any gasoline or motor fuel which is later exported beyond the borders of this state.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:725** Dealers required to furnish bonds; waiver {#sec-47-725 omnilex-key=us-la-statutes--rs-title-47--47:725}
Each dealer shall, before engaging in the business of a dealer, furnish to the secretary of the Department of Revenue a satisfactory surety bond guaranteeing the payment of all taxes accrued or accruing under this Part and all interest, penalties, and costs applicable thereto. The furnishing of this bond shall conform to the provisions of Part IV of this Chapter; however, the secretary is authorized to waive the furnishing of this surety bond by any dealer who has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required, who has had a bond on file with the department for a period of not less than three years, and who has not been delinquent in remitting taxes accrued or accruing under this Part during the three-year period immediately preceding application by the dealer for waiver of the bond. If any dealer whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Part, the secretary may require that such dealer furnish a bond in the amount required in this Section, and such dealer shall not be eligible for a waiver of a bond for a period of three years thereafter.
*Amended by Acts 1981, No. 771, §1; Acts 1997, No. 658, §2.*
##### **§ 47:726** Gasoline and other motor fuels dispensing machines; requirements {#sec-47-726 omnilex-key=us-la-statutes--rs-title-47--47:726}
Each machine through which gasoline or other motor fuels are dispensed shall display only one sign relating to taxes and it shall state "ABOVE PRICE INCLUDES ALL LOCAL, STATE, AND FEDERAL TAXES."
Amended by Acts 1950, No. 26, §1; Acts 1952, No. 5, §2: Acts 1957, No. 16, §1; Acts 1968, Ex.Sess., No. 7, §3. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
##### **§ 47:726.1** Gasoline and other motor fuels; advertised price; requirement {#sec-47-726.1 omnilex-key=us-la-statutes--rs-title-47--47:726.1}
The advertised price of gasoline and other motor fuels sold at the pump shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit price".
*Acts 1990, No. 733, §1.*
##### **§ 47:727** Disposition of collections {#sec-47-727 omnilex-key=us-la-statutes--rs-title-47--47:727}
A. The secretary shall forward the full amount of taxes collected by him pursuant to R.S. 47:711, including all collections of interest, penalties, and costs applicable to such taxes to the treasurer of the state immediately upon receipt to be credited by the treasurer monthly as provided by Article VII, Section 9 of the Constitution of Louisiana, except that this Section shall not be construed or applied in such a manner as to impair the obligation, validity, or security of any outstanding bonds or other debt obligations authorized in the Louisiana Constitution of 1921.
B. Until the outstanding bonds or other debt obligations heretofore issued and to be paid from the proceeds of the tax collected hereunder have been fully paid in principal and interest, the taxes collected hereunder shall be credited by the treasurer in the order and in the proportions as follows:
(1) Nine-twentieths of the amount received from one cent per gallon not to exceed five hundred thousand dollars annually shall be credited to the Board of Commissioners of the Port of New Orleans until such time as the principal of, and the interest on, all of the outstanding bonds heretofore issued by said board of commissioners shall mature or until 2001, whichever is sooner.
(2) The full amount of taxes collected pursuant to R.S. 47:711 remaining after satisfying the requirements set forth in Paragraph (1) of this Subsection shall be credited to the Bond Security and Redemption Fund and thereafter shall be credited by the treasury to the Transportation Trust Fund as provided in Article VII, Section 27 of the Constitution of Louisiana. The monies shall be used solely to fund Transportation Trust Fund programs in the amounts appropriated each year by the legislature. Such monies shall be expended solely from year to year as appropriated by the legislature.
*Amended by Acts 1950, No. 213, §1; Acts 1952, No. 5, §2; Acts 1954, No. 644, §1; Acts 1956, No. 81, §1; Acts 1968, Ex.Sess., No. 7, §4; Acts 1975, No. 503, §1; Acts 1977, No. 441, §1; Acts 1980, No. 380, §2; Acts 1984, 1st Ex. Sess. No. 11, §1, eff. July 1, 1984; Acts 1984, No. 272, §1; Acts 1984, No. 320, §1, eff. July 1, 1984; Acts 1987, No. 471, §1, eff. Sept. 1, 1987; Acts 1992, No. 984, §14; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 1999, No. 897, §1, eff. July 2, 1999.*
#### **PART II** LUBRICATING OIL TAX
##### **§ 47:731** §§731 to 745 Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974. {#sec-47-731 omnilex-key=us-la-statutes--rs-title-47--47:731}
*§§731 to 745 Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974.*
#### **PART III** KEROSENE TAX
##### **§ 47:751** §§751 to 760 Repealed by Acts 1960, No. 336, §1. {#sec-47-751 omnilex-key=us-la-statutes--rs-title-47--47:751}
*§§751 to 760 Repealed by Acts 1960, No. 336, §1.*
#### **PART IV** PROVISIONS COMMON TO TAXES ON GASOLINE OR MOTOR FUEL AND LUBRICATING OILS
##### **§ 47:771** Application of provisions {#sec-47-771 omnilex-key=us-la-statutes--rs-title-47--47:771}
The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder. In case of a conflict between the provisions of those Parts and the provisions of this Part, the former shall prevail.
##### **§ 47:772** Furnishing of bond made compulsory {#sec-47-772 omnilex-key=us-la-statutes--rs-title-47--47:772}
It shall be compulsory for each dealer in gasoline or motor fuel, lubricating oil, or kerosene to furnish bonds or bonds as provided in Parts I, II, and III of this Chapter. The collector shall accept a bond or bonds of any solvent surety company authorized to operate in the state in lieu of the immediate payment of the tax.
##### **§ 47:773** Amount, tenor and solvency of bond {#sec-47-773 omnilex-key=us-la-statutes--rs-title-47--47:773}
Each dealer shall furnish bond in an amount and of tenor and solvency satisfactory to the collector. In no event shall the bond exceed in amount the total tax, penalty, or interest of the particular dealer for the last preceding three calendar months. If the dealer has had no tax, penalty, or interest for the period mentioned, the initial bond shall not exceed the amount of twenty thousand dollars for taxes on gasoline or motor fuel, ten thousand dollars for taxes on lubricating oil, and two thousand dollars for taxes on kerosene. In no event shall the bond be less than the average monthly taxes, penalties and interest due under this Chapter by such dealer during the last preceding twelve calendar months. Nothing contained herein shall be construed to prevent the prepayment by the dealer of the taxes involved so as to reduce the amount of the bond required so long as such payments are strictly in accord with rules and regulations prescribed by the collector. Each dealer may furnish a separate bond for taxes on gasoline or motor fuel, for taxes on lubricating oil, and for taxes on kerosene, or at his option the dealer may furnish a combined bond covering his liability for all of those taxes, the amount of which shall be the aggregate of the amounts which would be required if separate bonds were furnished.
*Amended by Acts 1958, No. 434, §1.*
##### **§ 47:774** Additional or substituted bond; when required {#sec-47-774 omnilex-key=us-la-statutes--rs-title-47--47:774}
When any bond previously furnished becomes unsatisfactory to the collector, either as to the amount or solvency or both, the collector shall call upon the dealer to furnish promptly another or larger bond satisfactory to him.
*Amended by Acts 1958, No. 434, §2.*
##### **§ 47:775** Effect of failure to furnish additional or substituted bond when required {#sec-47-775 omnilex-key=us-la-statutes--rs-title-47--47:775}
When any dealer required to furnish additional or substituted bond under the provisions of R.S. 47:774 fails to do so after five days written notice to such dealer, all taxes levied under this Chapter and secured by the bond required to be increased, supplemented or substituted shall ipso facto become delinquent and the collector shall forthwith proceed to collect the taxes in the same manner as if no bond had ever been furnished and accepted, without, however, waiving or prejudicing any rights under any bond held by him to guarantee the payment of any tax, interest, penalties or costs under this Chapter.
##### **§ 47:776** Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment {#sec-47-776 omnilex-key=us-la-statutes--rs-title-47--47:776}
Failure to pay any tax levied under Parts I, II, or III of this Chapter or any interest, penalties or costs applicable thereto, or failure to furnish bond as provided in those Parts and in this Part shall ipso facto and without demand or putting in default, make the said tax, penalties and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or motor fuel, lubricating oil, or kerosene, as the case may be, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or motor fuel, lubricating oil, or kerosene is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or motor fuel, lubricating oil and kerosene are hereby made responsible for the payment of the tax applicable thereto as levied in Parts I, II, and III of this Chapter, together with any interest, penalties and costs accruing thereon; and the collector is hereby specifically authorized to attach, seize or sequester any gasoline or motor fuel, lubricating oil or kerosene subject to tax under those Parts when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed, except that no bond shall be required of the collector.
##### **§ 47:777** Failure to pay tax or furnish bond; suit to enjoin further pursuit of business {#sec-47-777 omnilex-key=us-la-statutes--rs-title-47--47:777}
When any dealer fails to pay any tax levied under Parts I, II, and III of this Chapter or any interest, penalties or costs applicable thereto, or fails to furnish bond as provided in those Parts and in this Part, the collector is authorized to take a rule on the said dealer, by motion in a court of competent jurisdiction, to show cause in not less than two nor more than ten days, exclusive of holidays, after the service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference, why said dealer should not be ordered to cease from further pursuit of business as a dealer. In case the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state prohibiting such dealer from the further pursuit of the business until such time as he has paid the said delinquent tax, penalties and interest and in addition has furnished the bond. Every violation of the injunction shall be considered as a contempt of court, and punished according to law.
When bond has been furnished by the dealer, the surety on said bond may be joined in said rule with the dealer and condemned in solido for the amount of the tax, interest, penalties, attorneys' fees and costs.
##### **§ 47:778** Records of dealers and transporters; examination by collector {#sec-47-778 omnilex-key=us-la-statutes--rs-title-47--47:778}
Each dealer, distributor or importer of gasoline or motor fuel, lubricating oil, or kerosene shall secure, maintain and keep for a period of two years a complete record of gasoline or motor fuel, lubricating oil and kerosene by him received, used, sold or delivered within this state, with invoices, bills of lading and other pertinent records and papers as may be required by the collector for the reasonable administration of this Part and Parts I, II, and III of this Chapter. All such records shall be open for inspection by the collector at all reasonable hours.
The collector is specifically authorized to examine at all reasonable hours the books, records and other documents of all transportation companies, agencies or firms operating in this state, whether these companies, agencies or firms conduct their business by rail, water or otherwise, in order to determine what dealers are importing or otherwise shipping gasoline or motor fuel, lubricating oil and kerosene which are liable for tax under this Chapter.
##### **§ 47:779** Collector authorized to search storage places and transportation equipment {#sec-47-779 omnilex-key=us-la-statutes--rs-title-47--47:779}
In order to strengthen and make more effective the manner and methods of enforcing payment of the taxes levied in Parts I, II, and III of this Chapter, and to insure the collection thereof, the collector is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Chapter have been, or are being violated.
##### **§ 47:780** Seizure of equipment for evidence {#sec-47-780 omnilex-key=us-la-statutes--rs-title-47--47:780}
Any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any gasoline or motor fuel, lubricating oil, or kerosene taxed by this Chapter without the tax thereon having been paid, or a bond furnished to guarantee the payment of the said tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this Chapter.
##### **§ 47:781** Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale {#sec-47-781 omnilex-key=us-la-statutes--rs-title-47--47:781}
The importation into this state, the transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle, or other means of transportation of any gasoline or motor fuel, lubricating oil, or kerosene on which any tax as levied in Parts I, II, or III of this Chapter has not been paid, is prohibited, and any automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any gasoline or motor fuel, lubricating oil, or kerosene shall be subject to seizure by the collector and forfeiture and sale in the manner provided for in this Part.
##### **§ 47:782** Procedure for forfeiture and sale {#sec-47-782 omnilex-key=us-la-statutes--rs-title-47--47:782}
The collector is authorized, in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, used in the transportation, of any gasoline or motor fuel, lubricating oil, or kerosene on which a tax is levied by Parts I, II, or III of this Part, and on which said tax has not been paid in the manner therein provided, to demand the forfeiture and sale of the said automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the said illegal transportation.
In all cases where it is made to appear by affidavit, that the residence of the owner of the automobile, truck, boat, conveyance, vehicle or other means of transportation is out of the state or is unknown to the collector, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the absent owner, against whom the rule shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the collector or one of his assistants or by the attorney representing the collector, if it is not convenient to obtain the affidavit from the collector. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but shall not waive time nor any legal defense.
If upon the trial of the proceeding it is established that the automobile, truck, boat, conveyance, vehicle, or other means of transportation has been used to transport any gasoline or motor fuel, lubricating oil, or kerosene on which the tax has not been paid, then the court shall render judgment accordingly, declaring the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other means of transportation, and ordering the sale thereof after ten days notice by advertisement in the official parish paper where the seizure is made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made, at public auction at the courthouse to the highest bidder for cash and without appraisal; it being the intent and purpose of this Section to afford by these proceedings the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of this Section that the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate as a penalty for the violation of this Chapter by illegal transportation; and the payment of the tax due at the moment of seizure or thereafter shall not operate to prevent, abate, discontinue, or defeat the forfeiture and sale of the said property.
All funds collected from the said seized and forfeited property shall be paid into the state treasury and credited to the same fund or funds which would receive credit for the tax on the product illegally transported.
The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten per cent (10%), which shall be taxed as costs and shall be paid out of the proceeds of the sale of said property.
##### **§ 47:783** Reports by common or contract carrier {#sec-47-783 omnilex-key=us-la-statutes--rs-title-47--47:783}
All common or contract carriers, whether railroads, truck lines, steamships, boat lines, ferries, or other means of transportation, doing business or making deliveries within the State of Louisiana, shall file with the collector, monthly on or before the 15th day of the month succeeding the period covered by the statement, reports showing in detail the quantities of gasoline or motor fuel, lubricating oil, and kerosene delivered by them at points of ultimate destination, or otherwise, whether in tank car lots or otherwise, the date of delivery and by whom and to whom shipped.
##### **§ 47:784** Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited {#sec-47-784 omnilex-key=us-la-statutes--rs-title-47--47:784}
It shall be unlawful for any distributor or any retail dealer to receive or transport by automobile or truck, to deliver or have delivered into the place of business, storage tanks, or equipment of the said distributor or retail dealer any gasoline or motor fuel, lubricating oil, or kerosene between the hours of 9 o'clock p.m. and 5 o'clock a.m., and the receipt or transportation by automobile or truck by the distributor or retail dealer during the said hours shall be a violation of the provisions of this Part by the distributor, retail dealer, and the person, firm or corporation owning or having so delivered said gasoline or motor fuel, lubricating oil, or kerosene, and their agents, servants or employees engaged in making the unlawful delivery. The automobile or truck so engaged in any such illegal transportation or delivery shall be subject to seizure by the collector and forfeiture and sale in the manner provided for in this Part. Provided, that the collector of revenue, under rules and regulations established by him, may permit the receipt, transportation and delivery of gasoline, or other motor fuel, otherwise prohibited by the provisions of this Section.
##### **§ 47:785** System of import permits authorized {#sec-47-785 omnilex-key=us-la-statutes--rs-title-47--47:785}
In order to prevent the illegal importation of gasoline or motor fuel, lubricating oil, or kerosene, into this State, and to strengthen and make more effective the manner and methods of enforcing payment of the taxes thereon, the collector is authorized to put into operation a system of permits whereby any person, firm, corporation, or dealer who has furnished bond to guarantee the payment of the tax as provided by law, may import gasoline or motor fuel, lubricating oil, or kerosene, by truck, automobile, or other means of transportation, other than a common carrier, without having the truck, automobile, or other means of transportation seized and subjected to legal proceeding for its forfeiture. Such system of permits shall require the person who desires to import gasoline or motor fuel, lubricating oil, or kerosene into this state, to apply to the collector or his representative, for a permit, stating the kind of vehicle to be used, the name of the driver, the license number of the vehicle, the number of gallons to be imported, the date, and such other information as the collector may deem proper or necessary to prevent the illegal importation and transportation of gasoline or motor fuel, lubricating oil, or kerosene.
##### **§ 47:786** Information by transporter; designated routes {#sec-47-786 omnilex-key=us-la-statutes--rs-title-47--47:786}
A. To properly identify any gasoline being imported, exported, or otherwise
moved within Louisiana, upon the highways of Louisiana, a person shall have in his
possession during the entire time he is hauling, transporting, or delivering such
gasoline, a dated invoice, bill of lading, or manifest which shall show the following:
(1) The seller's and the purchaser's name and address.
(2) The origin of the gasoline being transported.
(3) The particular destination or destinations of the gasoline being
transported.
(4) The designated routes to be followed when exporting or importing
gasoline, as required by Subsection B of this Section.
(5) The quantities of each type of gasoline being transported.
(6) Such other information as the secretary of revenue may require to
implement the intent of this Section.
B.(1) It shall be unlawful to import into Louisiana or export from Louisiana,
any gasoline from or into a state which has a lower tax rate on gasoline than does
Louisiana except upon Louisiana highways designated or authorized for such
movements by the secretary of the Department of Revenue. Transporters must
submit written requests for assignments of designated highways to the secretary and
approval must be secured prior to any interstate movements of gasoline.
(2) For the purpose of enforcing this Subsection, "import" shall mean the
product originated in another state and is destined for delivery into Louisiana.
"Export" shall mean the product originated in Louisiana to be destined for delivery
into another state.
C. Any person transporting gasoline shall, at the request of the secretary of
revenue or his authorized agents or any weights and standards police officer, produce
and offer for investigation the documents required by Subsection A of this Section.
Failure to produce those documents at the time of the inspection or if, when
produced, they fail to disclose the information required, shall be prima facie evidence
of violation of this Section.
D. Any person violating the provisions of this Section shall be fined three
hundred dollars for the first offense, six hundred dollars for the second offense, and
not less than one thousand two hundred dollars, nor more than two thousand dollars
for each succeeding offense.
E. The secretary of the Department of Revenue or any weights and standards
police officer is authorized to impound any vehicle used in violation of this Section
and the gasoline contained therein until the violator posts a bond of two thousand
dollars with the secretary, which bond shall remain in effect until determination of
the appropriate fine as prescribed in Subsection D of this Section and payment
thereof by the violator. If at the end of one hundred twenty days the fine prescribed
in Subsection D of this Section has not been paid, the vehicle and gasoline may be
sold under the provisions of R.S. 47:782.
F. The provisions of this Section shall not apply to common or contract
carrier licensed by the Interstate Commerce Commission who are required to file
monthly reports as required in R.S. 47:783, to farmers registered for gasoline refunds
under the provisions of R.S. 47:1681 through 1691 who move gasoline within the
state, in quantities of five hundred gallons or less, from one location to another
within the scope of their farming activities, nor to anyone moving within the state of
Louisiana, any gasoline which is not for resale provided the quantity so transported
shall not exceed one hundred fifty gallons.
G. The provisions of Subsection A of this Section shall not apply to delivery
trucks commonly known as bobtails or tank wagons with a total capacity of two
thousand five hundred gallons or less when such deliveries originate in Louisiana and
have a Louisiana destination.
*Added by Acts 1978, No. 713, §1, eff. Jan. 1, 1979; Acts 1983, No. 91, §1; Acts 1997, No. 658, §2.*
##### **§ 47:787** Criminal penalty {#sec-47-787 omnilex-key=us-la-statutes--rs-title-47--47:787}
Any person who shall import into this State for sale, use or consumption any gasoline or motor fuel, lubricating oil or kerosene, or shall use or consume, sell, offer for sale, hold in storage for sale, use or consumption within this state any gasoline or motor fuel, lubricating oil or kerosene without having paid the tax levied in Parts I, II, or III of this Chapter or furnished a bond guaranteeing the payment of such tax, or who shall fail to make any report required by those Parts or who shall violate any of the provisions of this Part shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than two years or both.
##### **§ 47:788** Administration by collector of revenue {#sec-47-788 omnilex-key=us-la-statutes--rs-title-47--47:788}
The collector shall collect and enforce the collection of the taxes levied in this Chapter on gasoline or motor fuel, lubricating oil, and kerosene. In the discharge of that duty, his power and authority to examine the records of taxpayer and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Sub-title II of this Title.
##### **§ 47:789** Repealed by Acts 1950, No. 26, §2 {#sec-47-789 omnilex-key=us-la-statutes--rs-title-47--47:789}
*Repealed by Acts 1950, No. 26, §2*
#### **PART V** SPECIAL FUELS TAX LAW
##### **§ 47:801** Definitions {#sec-47-801 omnilex-key=us-la-statutes--rs-title-47--47:801}
As used in this Part the following words, terms and phrases have the meaning ascribed to them in this Section, except where the context indicates a different meaning:
(1) "Bulk", as used in connection with the sale and handling of special fuels, means a quantity of distillate fuel in excess of five (5) gallons, and any quantity of liquefied gas other than in cylinders containing one hundred (100) pounds or less.
(2) "Dealer" means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles.
(3) "Dyed fuel" means any fuel meeting the definition of special fuels that is required to be dyed pursuant to the requirements of the Internal Revenue Service and is destined for tax-exempt uses or other uses as specifically authorized.
(4) "Exporting" means taking special fuels out of this state in the fuel supply tanks of a motor vehicle.
(5) "Fire truck" means vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes.
(6) "Importing" means bringing special fuels into this state in the fuel supply tanks of a motor vehicle.
(7) "Interstate User" means any person who imports or exports special fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him.
(8) "Motor Vehicle" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor, and is licensed, or required to be licensed, for highway use.
(9) "Person" includes, in addition to the definition contained in R.S. 47:2, all cities, municipalities, and other subdivisions, departments, agencies, boards and instrumentalities of a state.
(10) "Special Fuels" means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950.
(11) "Supplier" means any person who sells or delivers special fuels to a user or dealer in this state for resale or use.
(12) "Use" or "Used" means,
(a) Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles.
(b) Selling special fuels in this state to be used for operating motor vehicles.
(c) Operating a motor vehicle in this state with special fuels.
(d) Importing special fuels into this state.
(13) "User" means and includes every person who delivers or causes to be delivered any special fuels into the fuel supply tanks of motor vehicles owned or operated by him.
*Acts 1964, Ex.Sess., No. 3, §2; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 2002, No. 28, §1, eff. July 1, 2002.*
##### **§ 47:802** Imposition of tax {#sec-47-802 omnilex-key=us-la-statutes--rs-title-47--47:802}
A. There is hereby levied a tax of sixteen cents per gallon on all special fuels, as defined in R.S. 47:801, when sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use, to be computed, collected, reported, and paid as hereafter set forth, except that whenever liquefied petroleum gas or compressed natural gas is sold to, delivered to, or used by any person who pays the annual fuel tax levied under the provisions of R.S. 47:802.3, the imposition of the tax levied under the provisions of this Section shall not apply.
B. The full amount of taxes collected pursuant to this Section shall be credited to the Bond Security and Redemption Fund.
C. The monies shall be used solely to fund projects of the Highway Priority Program (R.S. 48:228 et seq.), the Parish Transportation Fund (R.S. 48:751 et seq.), the Statewide Flood-Control Program (R.S. 38:90.1 et seq.), and the Parish Bridge Replacement Program. Such monies shall be expended solely from year to year as appropriated by the legislature for the purposes of the Highway Priority Program, the Parish Transportation Fund, and the Statewide Flood-Control Program.
*Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §1. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984. Acts 1984, No. 321, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1992, No. 984, §14.*
##### **§ 47:802.1** Refunds; undyed diesel fuel used for other than highway purposes {#sec-47-802.1 omnilex-key=us-la-statutes--rs-title-47--47:802.1}
A. Prior to purchasing undyed special fuel for nontaxable purposes, a user must meet the following requirements and conditions in order to file a claim for refund or credit.
(1) The user must make application to receive approval from the Department of Revenue, on forms prescribed by the secretary, stating the purposes for which such fuel will be used.
(2) The user must furnish a copy of the department's approval to his supplier prior to purchasing fuel.
B. Users, meeting the qualifications of Subsection A, who have paid the taxes levied under R.S. 47:802(A) and 820.1(A) on undyed special fuels may obtain a refund when the fuel is used for a purpose other than in a vehicle licensed or required to be licensed for highway use. This refund can be exercised under one of the following options, each of which shall foreclose the user from exercising any other option as related to the same period and fuel:
(1) Users may file a quarterly refund claim with the secretary of the Department of Revenue setting forth the amount of fuel purchased during the quarter with the amount of tax paid, the licensed suppliers from which the fuel was purchased and the purpose for which the fuel was used on forms prescribed by the secretary.
(2) Users may assign the right to their refund to the licensed suppliers who sold or delivered the fuel to the user. Such licensed suppliers shall issue a credit to the user for the tax and, having done so, may then claim the credit on the return filed for the reporting period in which the credit was given.
C. The secretary shall promulgate rules and regulations for the administration and enforcement of this Section.
*Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.*
##### **§ 47:802.2** Refunds; licensed vehicles used by commercial fishermen {#sec-47-802.2 omnilex-key=us-la-statutes--rs-title-47--47:802.2}
A. The secretary of the Department of Revenue shall make refunds of special fuels taxes on undyed tax-paid special fuels used in any vehicle utilized by a licensed commercial fisherman in the administration of business associated with commercial fishing only when the requirements of this Section have been fully complied with.
B. A claimant for a refund pursuant to this Section shall be registered with the secretary of the Department of Revenue prior to filing for a refund. Claims for refund must be filed within six months after the date of purchase on forms prescribed by the secretary. Purchases that are dated six months prior to filing the claim shall be disallowed and the claim reduced by the amount shown on the invoice. No more than one claim shall be filed for any particular period and all claims shall be signed by the claimant or his authorized agent.
C. An authorized refund claimant shall submit a claim indicating the miles traveled and gallons purchased for the period in which the claim is filed, together with the original special fuels invoice completely filled out. Special fuels invoices which do not meet the requirements of R.S. 47:806(B)(2)(a) shall be disallowed.
*Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.*
##### **§ 47:802.3** Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted {#sec-47-802.3 omnilex-key=us-la-statutes--rs-title-47--47:802.3}
A. The owner or operator of a motor vehicle having a gross weight of ten thousand pounds or less which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas as fuel shall pay the special fuels tax by paying either an annual flat rate in the amount of eighty percent of one hundred fifty dollars, based on a sixteen-cent-per-gallon special fuels tax rate or a variable rate of eighty percent of the current special fuels tax rate. The variable tax computation shall be based on estimated fuel efficiency of twelve miles per gallon, but not to exceed the annual flat rate. In the event of an increase or reduction of the special fuels tax, the annual flat rate shall increase or decrease based on one hundred fifty dollars at a sixteen-cent-per-gallon special fuels tax rate rounded to the nearest dollar, and the variable rate shall be based on eighty percent of the per-gallon special fuels tax in effect.
B. The owner or operator of a motor vehicle having a gross weight of more than ten thousand pounds and which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas, shall pay the special fuels tax by paying the rate of eighty percent of the special fuels tax rate in effect on all such fuel so used. The aggregate annual tax paid by such person shall not be less than eighty percent of one hundred fifty dollars based on a sixteen-cent-per-gallon special fuels tax per motor vehicle. For the purpose of determining the amount of the tax and enforcing this Subsection, the number of gallons of liquefied petroleum gas or compressed natural gas used the previous year on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon:
TYPE OF VEHICLE
MILES PER GALLON
1. Any motor vehicle with two axles which
has a gross license tag weight classification
of 10,000 pounds to 20,000 pounds
9
2.
Any motor vehicle with two axles which
has a gross license tag weight classification
in excess of 20,000 pounds
7
3.
Any motor vehicle or motor vehicles with
a combination of three axles
6
4.
Any motor vehicle or motor vehicles with
a combination of four axles
5
5.
Any motor vehicle or motor vehicles with
a combination of five axles
4
C. The full amount of taxes collected pursuant to this Section shall be credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay one-half of the amount of taxes collected pursuant to this Section into a special fund, which is hereby created in the state treasury and designated as the Louisiana Highway, Flood Control, and Drainage Priority Fund. The treasurer shall credit the remainder of taxes collected pursuant to this Section into the state general fund.
D. The monies in said fund shall be used solely to fund projects of the Highway Priority Program (R.S. 48:228, et seq.), the Parish Transportation Fund (R.S. 48:751, et seq.), the Statewide Flood-Control Program (R.S. 38:90.1, et seq.), and the Parish Bridge Replacement Program. Any surplus remaining to the credit of the fund on June thirtieth of each year, after all appropriations of the preceding fiscal year have been made, shall remain to the credit of the fund. Such monies shall be expended solely from year to year as appropriated by the legislature for the purposes of the Highway Priority Program, the Parish Transportation Fund, and the Statewide Flood-Control Program, and no part thereof shall revert to the general fund. Any amounts earned through investment of the monies in the fund shall remain to the credit of the fund and shall not revert to the state general fund.
E. Nothing in this Section shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty days; nor shall this Section apply to motor vehicles which are owned and operated by persons who have furnished a bond as required by R.S. 47:807(C) and which are domiciled in a state other than Louisiana.
F. The owner of any school bus, including school board owned buses, which transports Louisiana students and which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas as fuel shall pay the special fuels tax by paying an annual flat rate in the amount of one-half of the lesser of the regular flat rate or one-half of the variable rate as determined in Subsection A of this Section. In the event of an increase or reduction of the sixteen cent per gallon special fuels tax, the annual flat rate shall be based on one-half of the flat rate levied under the provisions of Subsection A of this Section.
G. In order to enforce the provisions of this Section as applicable to motor vehicles which are propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas, no such vehicle shall be issued a motor vehicle inspection certificate, as required by R.S. 32:1304, without a current decal as evidence of tax payment.
*Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1991, No. 516, §1, eff. for taxable periods beginning on or after July 1, 1992; Acts 1993, No. 666, §1, eff. for taxable periods beginning on or after July 1, 1993, based on mileage data from periods beginning on or after July 1, 1992; Acts 1994, No. 7, §1, eff. July 1, 1994.*
##### **§ 47:802.4** Louisiana Truck Center, authorization {#sec-47-802.4 omnilex-key=us-la-statutes--rs-title-47--47:802.4}
The secretary of the Department of Revenue shall provide the personnel and equipment required to fully implement the provisions of R.S. 32:390.23 as it relates to taxes and fees assessed and collected by this department.
*Acts 1997, No. 273, §4.*
##### **§ 47:803** Collection and payment of tax {#sec-47-803 omnilex-key=us-la-statutes--rs-title-47--47:803}
A.(1) The tax levied hereunder shall be collected or paid by suppliers on all special fuels sold or delivered by them, except the following:
(a) Those fuels required to be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 U.S.C. 4082 and pursuant to the regulations of the United States Environmental Protection Agency.
(b) Those fuels sold and delivered in bulk to state agencies, parish and municipal governments, and other political subdivisions of the state of Louisiana who have obtained a certificate from the Department of Revenue, and which fuels are to be used for purposes other than in a vehicle licensed or required to be licensed for highway use.
(c) Liquefied petroleum gas and compressed natural gas.
(2) The tax shall be collected and paid by suppliers on dyed fuel authorized for highway use by certain vehicles under 26 U.S.C. 4082 and the regulations adopted thereunder.
(3) Undyed special fuels when sold or delivered to a user for a purpose other than a vehicle licensed or required to be licensed for highway use, may be subject to a refund or credit under R.S. 47:802.1.
B. The tax levied hereunder shall be paid by any interstate user on special fuels imported into this state by him.
C. The tax levied hereunder shall be paid by any person who uses special fuels in this state on which the tax levied hereunder has not been paid.
*Acts 1964, Ex. Sess., No. 3, §2. Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1994, No. 7, §1, eff. July 1, 1994; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.*
##### **§ 47:803.1** Cooperative agreements between states for collection and payment of taxes {#sec-47-803.1 omnilex-key=us-la-statutes--rs-title-47--47:803.1}
A. In lieu of the requirements of this Part with respect to licensing, bonding, reporting, and auditing, the secretary may, when in the interest of the state and its residents, enter into the International Fuel Tax Agreement or other cooperative compacts or agreements with another state or other states or provinces to permit base state or base jurisdiction licensing of persons importing motor fuel or diesel fuel into this state and liable for the tax levied by this Part, and to provide for the cooperation and assistance among the member states and provinces in the administration and collection of motor fuels consumption or use taxes.
B. The secretary is authorized to enter into such agreement on behalf of the state of Louisiana; but such agreement, arrangement, declaration, or amendment shall not be effective until stated in writing and filed with the secretary.
C. An agreement may provide:
(1) For determining the base state for users, user records requirements, audit procedures, exchange of information, and persons eligible for tax licensing;
(2) For defining qualified motor vehicles;
(3) For determining if bonding is required;
(4) For specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting;
(5) For determining methods for collecting and forwarding of motor fuel taxes and penalties to another jurisdiction; and
(6) For any other provisions as will facilitate the administration of the agreement.
D. The secretary may, as required by terms of the agreement, forward to officers of another state any information in the secretary's possession relative to the manufacture, receipt, sale, use, transportation, or shipment of motor fuels by any person. The secretary may disclose to officers of another state the location of offices, motor vehicles, and other real and personal property of users of motor fuels.
E. The agreement may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the finding of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels. For persons not based in this state and who have taxable use of motor fuels in this state, the secretary may serve the audit findings received from another state in the form of a proposed assessment of the person as though an audit was conducted by the secretary.
F. Any agreement entered into under this Section shall not preclude the secretary from auditing the records of any person covered by the provisions of this Part.
G. The secretary may promulgate rules and regulations for the administration and enforcement of any such agreement.
H. The legal remedies and procedures for any person served with an order or proposed assessment under this Part shall be as prescribed by law.
I. Persons licensed in accordance with the provisions of such agreement shall be considered fully licensed in Louisiana as a Motor Fuel/Diesel Fuel Importer For Use.
*Acts 1987, No. 54, §1, eff. June 8, 1987.*
##### **§ 47:803.2** Dyed special fuel; taxable use by fire trucks {#sec-47-803.2 omnilex-key=us-la-statutes--rs-title-47--47:803.2}
A. Notwithstanding any other law to the contrary, a fire department/district may purchase dyed fuel for use in the operation of fire trucks as defined in R.S. 47:801(5) when all of the following apply:
(1) The fire department/district or a fire company within a fire department or a fire district does not have access to bulk storage for tax-paid special fuels to be used in their fire trucks.
(2) It has been certified to the Department of Revenue that undyed special fuel is regularly not available within the respective fire district.
(3) The only special fuel available within the respective fire district for use in the fire trucks is dyed special fuel.
B. Any fire department/district meeting the qualifications in Subsection A that purchases dyed fuel for highway use shall remit the tax due under this Part directly to the Department of Revenue.
C. Prior to purchasing dyed special fuel to be used for taxable purposes, fire departments/districts that meet the criteria established in Subsection A must obtain a direct payment number, hereinafter referred to as an "FD Number".
D. Upon application to the department for an FD Number, the department shall review the application and shall make a visual inspection of the respective area to determine that the qualifications have been met.
E. If the qualifications are not met, the application for an FD Number will be denied.
F. If the qualifications are met, the department shall issue an FD Number and provide a certificate to the applicant that will allow for the purchase of dyed special fuel to be used for the operation of the fire trucks only. A copy of this certificate must also be maintained in the fire truck.
G. Once an FD Number is issued, the fire department/district shall maintain a complete record of all dyed special fuel purchased for use in the fire trucks. The records shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be the name and address of the supplier, dealer, or user from whom the fuel is purchased, the date of purchase, the number of gallons, the kind of special fuel delivered, the mileage of the vehicle to be evidenced by the odometer, and the state highway license number or unit number of the fire truck. The invoice shall reflect that the tax was not paid at the time of purchase. One counterpart of the invoice shall be kept by the dealer as part of his record. Another counterpart shall be delivered to the operator of the fire truck and carried in the cab compartment of the fire truck.
H. The holder of the FD Number shall on or before the twentieth day of each calendar month, file with the secretary, on forms prescribed by him, a report accounting for the dyed special fuel purchased during the preceding calendar month for the operation of the fire trucks and remit the applicable state special fuels tax.
I. The department shall review the procedures and practices, records and reports of the holder of the FD Number.
J. The FD Number issued by the department under this Section may be revoked by the secretary at any time if the holder fails to meet the qualifications provided for in this Section.
K. Purchase of dyed special fuel for taxable use in vehicles other than fire trucks as provided herein, failure to maintain the records as required or to timely remit the applicable tax will result in the withdrawal of the FD Number and shall subject the noncomplying fire department/district to the provisions of this Chapter.
*Acts 2002, No. 28, §1, eff. July 1, 2002.*
##### **§ 47:804** Separate storage tanks for taxable special fuels and for tax-free storage {#sec-47-804 omnilex-key=us-la-statutes--rs-title-47--47:804}
A. All users, dealers, and suppliers of special fuels who maintain their own storage tanks in this state except users of liquefied petroleum gas or compressed natural gas as fuel, are required to have a separate storage tank for taxable special fuels, which tanks are to be physically separate and apart from any other tanks or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place the words "Tax-Paid Fuels" in letters not less than five inches high. Suppliers are required to collect the tax on all special fuels delivered into such tanks.
B. All suppliers, dealers, and users who have facilities for storing special fuels other than liquefied petroleum gas or compressed natural gas not intended for motor vehicle use and which facilities are suitable to fuel motor vehicles using special fuels other than liquefied petroleum gas or compressed natural gas, shall mark such storage facilities with the words "Dyed Fuel - Not for Motor Vehicle Use" in letters not less than five inches high, and suppliers may deliver into such storage without collecting the tax levied hereunder. If such tanks are not provided then all special fuels delivered by suppliers into storage tanks suitable for fueling motor vehicles become taxable.
C. Any special fuel other than liquefied petroleum gas or compressed natural gas which is not intended for motor vehicle use and is stored in separate facilities as provided in Subsection B of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 U.S.C. 4082.
*Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996.*
##### **§ 47:805** Bulk sales {#sec-47-805 omnilex-key=us-la-statutes--rs-title-47--47:805}
Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of special fuels to any user or dealer who is not licensed as such, when the supplier knows, or reasonably should know the purchaser is not a licensed user or dealer. When a user or dealer's license has been revoked and written notice of the revocation has been received by the supplier from the secretary, it shall be unlawful for the supplier to make bulk sales or deliveries to such user or dealer of special fuels on which the tax has not been paid unless delivery is into facilities which are not suitable for fueling motor vehicles.
Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
##### **§ 47:806** Records required; invoices; false records a violation {#sec-47-806 omnilex-key=us-la-statutes--rs-title-47--47:806}
A.(1) Every supplier, dealer, or user licensed, or required by law to secure a license, to sell, deliver, or to use special fuels, shall keep a complete record of all special fuels purchased or received and sold, delivered, or used by them showing for each purchase, receipt, sale, delivery, or use:
(a) The date;
(b) The name and address of the seller or of the person from whom received, and if sold or delivered in bulk quantities, the name and address of the purchaser or recipient;
(c) An accurate record of the number of gallons of each product used for taxable purposes with quantities measured by a meter; and
(d) Inventories of special fuels on hand at the end of each month except for those special fuels in a tank marked "Not for Motor Vehicle Use."
(2) These records shall be kept until the taxes to which they relate have prescribed, and shall be open to inspection by the secretary of revenue or his authorized representative upon request.
B.(1) For each bulk sale and delivery of special fuels, whether or not subject to tax hereunder, the record required shall include an invoice with serial numbers printed thereon showing the name and address of both the supplier and purchaser, and the complete information set out hereinabove for each such sale, one counterpart of which shall be delivered to the purchaser and another counterpart kept by the supplier or dealer for the period of time and purpose above provided.
(2)(a) For each delivery of special fuels into the fuel supply tank of a motor vehicle, the required record shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be printed, or stamped with a rubber stamp the name and address of the supplier, dealer, or user making such delivery and on which shall be shown, in spaces to be provided on such invoice, the date of delivery, the number of gallons, the kind of special fuels delivered, the total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub meter reading or in the case of interstate passenger buses registered with the Interstate Commerce Commission by such documentation acceptable by the secretary, and the state highway license number or unit number of said motor vehicle. The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. One counterpart of the invoice shall be kept by the supplier, dealer, or user making such delivery as a part of his record and for the period of time and purposes hereinabove provided. Another counterpart shall be delivered to the operator of the motor vehicle and carried in the cab compartment of the motor vehicle for inspection by the secretary or his representatives, until the fuel it covers has been consumed.
(b) With respect to users who purchase in bulk, for each delivery of special fuels into the fuel supply tank of a motor vehicle the required record shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be typed, handwritten, printed, or stamped with a rubber stamp the name and address of the supplier, dealer, or user making such delivery and on which shall be shown, in spaces to be provided on such invoice, the date of delivery, the number of gallons, the kind of special fuels delivered, the total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub meter reading or in the case of interstate passenger buses registered with the Interstate Commerce Commission by such documentation acceptable by the secretary, and the state highway license number or unit number of said motor vehicle. The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. One counterpart of the invoice shall be kept by the supplier, dealer, or user making such delivery as a part of his record and for the period of time and purposes hereinabove provided. Another counterpart shall be delivered to the operator of the motor vehicle and carried in the cab compartment of the motor vehicle for inspection by the secretary or his representatives, until the fuel it covers has been consumed.
(3) In lieu of the invoices required herein, a computer record generated by a cardlock or meter system may be used for purposes of substantiating a claim for a tax refund otherwise provided by law which is submitted by a Louisiana bonded interstate user or a user licensed under the provisions of the International Fuel Tax Agreement to the Department of Revenue for special fuels purchased or received, and sold, delivered or used, where such special fuels were purchased or received from an attended or unattended location through use of a cardlock or meter system maintained and controlled by a supplier licensed for the tax free purchase of special fuels, provided that such records contain the information required in Subsection A of this Section as applicable, and notwithstanding that the computer record may contain such information for multiple special fuels transactions.
C.(1) The provisions of this Section shall not apply to the owner or operator of a private passenger motor vehicle or truck having a gross weight of six thousand pounds or less which is propelled by an internal combustion engine or motor which uses a fuel taxed under the provisions of this Part other than liquefied petroleum gas or compressed natural gas and which is licensed, or required to be licensed, for highway use.
(2) The provisions of this Section shall not apply to the owner or operator of a motor vehicle, truck, or truck-tractor which is owned and operated exclusively for commercial use within this state by a business domiciled within this state, which is propelled by an internal combustion engine or motor which uses a fuel taxed under the provisions of this Part other than liquefied petroleum gas or compressed natural gas, and which is licensed, or required to be licensed, for highway use.
D. On all deliveries of special fuels to a user by common or contract carriers, the shipper shall stamp on the manifest or bill of lading in letters not less than one-quarter inch high "Tax Paid" whenever the tax levied hereunder has been paid, and "Not For Motor Vehicle Use" whenever the tax levied hereunder has not been paid. It shall be a violation of this Part for any driver for a carrier to deliver special fuels covered by a manifest or bill of lading stamped "Not For Motor Vehicle Use" into a tank marked "Tax-Paid Special Fuels".
E. The willful issuance of any invoice, bill of sale or receipt which is false, untrue or incorrect in any material particular or the alteration, or changing except for errors, or forging any such invoice, bill of sale or receipt, or any duplicate of any such receipt pertaining to special fuels, shall constitute a violation of this Part.
F.(1) The provisions of this Section shall not apply to the owner or operator of a motor vehicle having a gross weight of ten thousand pounds or less which is propelled by an internal combustion engine or motor which uses liquefied petroleum gas or compressed natural gas as fuel if the owner or operator elects to pay the flat rate available under R.S. 47:802.3.
(2) If the owner or operator of a vehicle described in Paragraph (1) elects to pay the variable rate available under R.S. 47:802.3, said owner or operator shall maintain records to verify total mileage of that vehicle in order to comply with the provisions of R.S. 47:802.3. The secretary shall provide for a procedure for such recordkeeping.
G. The owner or operator of a motor vehicle having a gross weight in excess of ten thousand pounds which is propelled by an internal combustion engine or motor which uses liquefied petroleum gas or compressed natural gas as fuel shall maintain records to verify total mileage of that vehicle in order to comply with the provisions of R.S. 47:802.3(B). The secretary shall provide for a procedure for such recordkeeping.
H. In lieu of the invoices required herein, a computer-generated record may be used for the purposes of substantiating the same information required on the invoices for which substituted.
*Acts 1964, Ex. Sess., No. 3, §2; Acts 1982, No. 787, §1, Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1985, No. 475, §1; Acts 1986, No. 879, §§1 and 3, eff. Jan. 1, 1987; Acts 1986, No. 727, §1; Acts 1990, No. 279, §1, eff. July 1, 1990; Acts 1991, No. 516, §1, eff. for taxable periods beginning on or after July 1, 1992; Acts 1995, No. 187, §1, eff. July 1, 1995; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 1997, No. 1210, §1; Acts 1999, No. 202, §2, applicable to taxable periods beginning on or after July 1, 1999; Acts 1999, No. 893, §1.*
##### **§ 47:806.1** Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment {#sec-47-806.1 omnilex-key=us-la-statutes--rs-title-47--47:806.1}
Any person who installs or alters liquefied petroleum gas or compressed natural gas carburetion equipment shall file with the secretary of the Department of Revenue a written report, on forms prescribed by the secretary, whenever he installs or alters such equipment. This report shall be filed not later than fifteen days after the installation or alteration of the equipment. This person shall maintain records of every installation or alteration for a period of three years, which records shall be open to inspection at all reasonable times by the secretary or his authorized representative.
*Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1997, No. 658, §2.*
##### **§ 47:807** Licenses and bond for suppliers, dealers, and users {#sec-47-807 omnilex-key=us-la-statutes--rs-title-47--47:807}
A. No person shall commence operations as a supplier, dealer, or user without first procuring a license for that purpose from the secretary, which license shall be issued without charge and remain in effect until revoked as hereinafter provided.
B. Each application for a license as a supplier, dealer, or user of special fuels and each such license shall have as a condition that the applicant and holder shall comply with the provisions of this Part. Each application for a license as a dealer or user and each such license shall have as a further condition that the applicant and holder shall not deliver or permit delivery into the fuel supply tanks of motor vehicles of any special fuels which have been purchased tax free by the applicant or holder, except for liquefied petroleum gas or compressed natural gas which is delivered to a user under the provisions of R.S. 47:802.3. A taxable use of special fuels purchased tax free by an applicant for, or a holder of, a dealer or user's license, in addition to the penal provisions hereafter prescribed, shall in the discretion of the secretary forfeit the right of the applicant or holder to purchase special fuels tax free for a period of not more than one year from the date of such offense.
C.(1) Each application submitted by a supplier or interstate user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary of the Department of Revenue and satisfactory to him and in an amount to be fixed by him of not less than two thousand dollars nor more than eighty thousand dollars for a supplier and not less than one thousand dollars nor more than forty thousand dollars for an interstate user, guaranteeing the payment of any and all taxes, penalties, interest, attorney fees, and costs levied by, accrued, or accruing under this Part. However, the secretary is authorized to waive the furnishing of this surety bond by any supplier who has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required, who has had a bond on file with the department for a period of not less than three years, and who has not been delinquent in remitting taxes accrued or accruing under this Part during the three-year period immediately preceding application by the supplier for waiver of the bond. If any supplier whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Part, the secretary may require that such supplier furnish a bond in the amount required in this Subsection, and such supplier shall not be eligible for a waiver of a bond for a period of three years thereafter. Any violation of this Part shall be cause for revocation of any license issued hereunder.
D. A supplier may operate under his supplier's license as a dealer or as a user without securing a separate license but he shall be subject to all other conditions, requirements, and liabilities imposed by this Part upon a dealer or a user.
A licensed dealer may use special fuels in motor vehicles owned or operated by him without securing a separate license as a user, subject to all conditions, requirements, and liabilities imposed herein upon a user.
*Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1979, No. 467, §1, eff. Jan. 1, 1980; Acts 1982, No. 477, §1, eff. Jan. 1, 1983; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1984, No. 769, §1, eff. Jan. 1, 1985; Acts 1985, No. 551, §2, eff. July 12, 1985; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §§1, 2, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.*
##### **§ 47:807.1** Application, payment of tax, decals; penalties {#sec-47-807.1 omnilex-key=us-la-statutes--rs-title-47--47:807.1}
A. Any person who wishes to operate, upon the highways of this state, a motor vehicle which uses or is capable of using liquefied petroleum gas or compressed natural gas as motor fuel shall make application, on or before July thirty-first of each year, to the secretary of the Department of Revenue for a permit to operate the motor vehicle on the highways of this state. The application shall be made on a form furnished and prescribed by the secretary and shall contain any information which the secretary may reasonably require.
B. The applicant shall pay to the secretary, at the time that application for a permit is made, the tax levied under R.S. 47:802.3. Upon payment of the tax and approval of the application, the secretary shall issue to the taxpayer a permit to operate the motor vehicle upon the highways of this state for the period from July first to June thirtieth. If a person makes application after July thirty-first, the amount of the tax due shall be reduced by one-twelfth for each month which has elapsed since July first.
C. Any person who operates more than one motor vehicle using or capable of using liquefied petroleum gas or compressed natural gas shall pay the tax and obtain a permit for each motor vehicle which he wishes to operate upon the highways of this state.
D. Upon issuance of a permit, the secretary shall issue to the taxpayer a decal for each motor vehicle, which shall be in a form prescribed by the secretary. Each decal shall be affixed to the motor vehicle in the manner prescribed by the secretary so that the decal is clearly visible.
E. The secretary shall provide a procedure for the payment of the tax and the issuance on an annual basis.
F. Any person who sells or transfers title of a motor vehicle which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas as fuel shall transfer the permit at the time of the transfer of the vehicle. The secretary shall prescribe a procedure for such transfer of permits and the Department of Revenue shall be notified at the time of any such transfer.
G. It shall be a violation of this Part for any person to operate or cause to be operated a motor vehicle upon the highways of this state which is subject to the requirements of this Part upon which the tax has not been paid or for which no permit has been issued or to which no decal has been attached. In addition to all other liability, such person shall be liable for a penalty of twenty-five dollars for the first violation and a penalty of seventy-five dollars for each subsequent violation.
*Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1997, No. 658, §2.*
##### **§ 47:808** Reports; deductions in computing tax; revocation of license; flat rate accounts {#sec-47-808 omnilex-key=us-la-statutes--rs-title-47--47:808}
A.(1) Every supplier shall, on or before the twentieth day of each calendar month, file with the secretary, on forms prescribed by him, a report accounting for the special fuels handled during the preceding month, showing:
(a) Total quantity of each kind of special fuels purchased and received from sources within this state and total quantity received from sources outside of this state.
(b) Total quantities of special fuels sold or delivered to dealers and users upon which the tax levied hereunder was collected and total quantity sold and delivered without collecting the tax levied hereunder.
(c) Quantities of special fuels sold and delivered into the fuel supply tanks of motor vehicles.
(d) Quantities of special fuels delivered into fuel supply tanks of motor vehicles owned, leased, or operated by the supplier and quantities used by him for other purposes.
(e) Quantities of special fuels lost by fire or other accident.
(f) Quantities of special fuels lost by shrinkage or evaporation; and
(g) Quantities of special fuels on hand at the beginning and at the end of the month covered by the report.
(2) With the report the supplier shall remit the total amount of the tax due.
B. All interstate users who have furnished a surety bond required under R.S. 47:807 shall provide a quarterly report to the secretary of the Department of Revenue. The quarters shall end on March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year, and the report shall be mailed together with payment of the tax due by the twenty-fifth day of the month following the end of each quarter. Reporting forms shall be prescribed by the secretary of the Department of Revenue and shall show itemized quantities of special fuels purchased along with the fuels purchased and used in all other states and the miles traveled in each state, together with any other information requested by the secretary.
C. In computing the tax due, a supplier may make a deduction in the amount of three percent of the net taxable gallons after deducting approved refunds sold during the preceding calendar month as compensation for collecting and remitting the tax, and as an allowance for evaporation.
D. The license of a supplier, dealer, or user may be revoked by the secretary for violation of any of the provisions of this Part after a hearing as provided by R.S. 47:1544 through 1547. Should his license be revoked after such hearing, any supplier, dealer, or user may bring an action against the secretary in the district court of his domicile within fifteen days of the date of revocation to determine whether or not said supplier, dealer, or user has in fact violated any of the provisions of this Part. If the court determines that the provisions of the law have been violated by said supplier, dealer, or user, it shall maintain the secretary's action in revoking said license.
E. Special fuels, when sold, used, consumed, or otherwise acquired and measured in liters rather than gallons, shall be converted to gallons for tax reporting purposes by dividing the liters by the metric conversion factor of 3.7854, the accepted metric system equivalent of one U.S. gallon.
F. The provisions of this Section shall not apply to suppliers of or users who purchase in bulk liquefied petroleum gas or compressed natural gas as a motor fuel.
G. Repealed by Acts 1995, No. 603, §2, eff. Jan. 1, 1996.
Acts 1961, Ex.Sess., No. 3, §2. Amended by Acts 1979, No. 467, §1, eff. Jan. 1, 1980; Acts 1980, No. 138, §2; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §§1, 2, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
##### **§ 47:809** Power to stop and investigate vehicles; assessment and collection {#sec-47-809 omnilex-key=us-la-statutes--rs-title-47--47:809}
A. In order to enforce the provisions of this Part, the secretary or his authorized representative or any weights and standards police officer is empowered to stop any motor vehicle which appears to be operating with special fuels for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Part have been paid, or whether the vehicle is being operated in compliance with the provisions of this Part.
B. If, after such examination or investigation, it is determined by the secretary or his authorized representative or any weights and standards police officer that the tax imposed by this Part has not been paid with respect to the fuels being used in said vehicle, the secretary or his representative, or any weights and standards police officer shall immediately assess the tax due together with the penalty hereinafter provided, to the owner of said vehicle, and give said owner written notice of the assessment by handing it to the driver of the vehicle.
C. The secretary or his representative or any weights and standards police officer is hereby empowered to impound any vehicle found to be operating in violation of this Part or any vehicle for which inspection has been refused until such time as inspection has been completed or any tax and penalties assessed as provided herein have been paid.
D. Upon issuance of the written notice of assessment in the form of a violation ticket by the secretary or his representative or any weights and standards police officer, the procedure for collection and payment of the penalty assessed shall be the same as that provided for the payment and collection of penalty in R.S. 32:389(C).
Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 769, §2, eff. Jan. 1, 1985; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 1186, §4.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
##### **§ 47:810** Prima facie presumptions {#sec-47-810 omnilex-key=us-la-statutes--rs-title-47--47:810}
A. Any supplier, dealer, or user who shall fail to keep the records, issue the invoices, or file the reports required by this Part, shall be prima facie presumed to have sold, delivered, or used for taxable purposes all special fuels shown by a duly verified audit by the secretary, or any authorized representative, to have been delivered to such supplier, dealer, or user and unaccounted for at each place of business or place of storage from which special fuels are sold, delivered, or used for any taxable purposes.
B. The secretary is hereby authorized to fix or establish the amount of taxes, penalties, and interest due the state of Louisiana from such records of deliveries or from any records or information available to him, and, if the tax claim as developed from such procedure is not paid, such claim, and any audit made by the secretary, or an authorized representative, or any report filed by such supplier, dealer, or user, shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit; provided that the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the supplier, dealer, or user.
Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
##### **§ 47:811** Export of tax paid special fuels; tax refunds or credit; interstate users {#sec-47-811 omnilex-key=us-la-statutes--rs-title-47--47:811}
A. An interstate user of special fuels who is a bonded user of special fuels in the state of Louisiana may receive a tax refund or tax credit on that amount of tax paid on special fuels purchased in this state which exceeds the amount of fuel that would be consumed, based on the total motor vehicle mileage in the state. An interstate user of special fuels must be bonded and file reports in all states in which he operates in accordance with the requirements of those states.
B. An interstate user may determine his average number of miles of motor vehicle travel per gallon of fuel by dividing the total miles traveled by the number of gallons consumed in the entire operation of his vehicles. If an interstate user cannot furnish satisfactory evidence of his average number of miles per gallon of fuel, the Department of Revenue shall determine the rate to be applied to such user, which in no event shall exceed an average of five miles per gallon of fuel.
*Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 713, §2, eff. Jan. 1, 1979; Acts 1997, No. 658, §2.*
##### **§ 47:812** Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice {#sec-47-812 omnilex-key=us-la-statutes--rs-title-47--47:812}
A. It shall be a violation of the Special Fuels Tax Law for a motor vehicle to operate
within the state of Louisiana:
(1) When transporting special fuels in any cargo tank from which special fuels are
sold or delivered that is connected by pipe, tube, valve, or otherwise with the carburetor or
with the fuel supply tank feeding the carburetor of the motor vehicle transporting said
products.
(2) Without an odometer or hub meter which is kept at all times in good operating
condition to correctly measure and register the miles traveled by such vehicle. Interstate
passenger buses registered with the Interstate Commerce Commission not so equipped shall
not be in violation of this Part if a record of miles traveled is maintained on a form or report
approved by the secretary of the Department of Revenue and is carried in the vehicle at all
times.
(3) Without the true owner's name and address or adequate identification, or in the
case of an interstate motor carrier under whose authority the vehicle is operated and who is
registered with the Interstate Commerce Commission, the name or trade name only, on the
cab in letters not less than two inches high. The name and address of the owner must be
legible at a distance of twenty-five feet. Pickup trucks or any truck of manufacturer's rating
carrying capacity of two thousand pounds or less is excluded from this Subsection, unless
the truck is a public for hire truck used primarily for transporting cargo.
(4) Unless the person operating the vehicle has in his possession an invoice for the
fuel which meets the requirements of R.S. 47:806.
(5) In addition to any other penalties which may be incurred, there is hereby levied
a specific penalty of fifty dollars for each violation of the provisions of this Subsection. This
penalty shall be assessed by the secretary of the Department of Revenue or his representative
or the weights and standards police officer and shall be collected in the same manner as is
provided for the collection of tax in R.S. 47:809.
B.(1) It shall be unlawful for any person to operate motor vehicles registered for or
required to be registered for highway use with undyed special fuel that has not been taxed
or with special fuel which contains any evidence of the dye or chemical marker as required
pursuant to the regulations promulgated under 26 U.S.C. 4082. Those vehicles allowed to
use dyed fuel on the highway under 26 U.S.C. 4082 or regulations adopted thereunder, but
which are subject to the state tax, shall not be considered in violation of this Subpart.
(2) No supplier or dealer of special fuels or any other person shall sell or offer to sell
special fuels that contain any evidence of the dye or chemical marker unless the fuel
dispensing device is clearly marked with a notice that the fuel is dyed or chemically marked.
Any dyed fuel that is sold or held for sale by any person for any use that is not a nontaxable
use; any dyed fuel held for use or used by any person for a use other than a nontaxable use
and such person knew, or had reason to know, that such fuel was dyed; or any person who
willfully alters, or attempts to alter, the strength or composition of any dye or marker in any
dyed fuel is subject to a penalty.
(3) Any person violating any provision of this Subsection is subject to a penalty in
the amount of ten dollars for every gallon of fuel involved or one thousand dollars whichever
is greater. The penalty increases with subsequent violations by multiplying the penalty
amount by the number of prior violations. If the penalty is imposed on any business entity,
each officer, employee, or agent of the entity who willfully participated in any act giving rise
to the penalty is jointly and severally liable with the entity for the penalty. This penalty shall
be assessed and collected in the same manner as is provided for in Paragraph (5) of
Subsection A of this Section.
(4) Any authorized representative of the secretary of the Department of Revenue or
officer authorized under R.S. 47:809 who has reasonable grounds to suspect a violation of
this Subsection may inspect the fuel in the fuel supply tank of any motor vehicle or the fuel
storage facilities and dispensing devices of any special fuels supplier, dealer, and user to
determine compliance.
C. All specific penalties collected by the Department of Public Safety and
Corrections or the Department of Transportation and Development in accordance with this
Part shall be paid to the secretary of the Department of Public Safety and Corrections or the
Department of Transportation and Development, whichever agency issued the violation
ticket or notice, who shall pay said penalties into the state treasury on or before the
twenty-fifth day of each month following their collection and, in accordance with Article VII,
Section 9 of the Constitution of Louisiana, such funds shall be credited to the Bond Security
and Redemption Fund. After a sufficient amount is allocated from that fund to pay all
obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond
Security and Redemption Fund pursuant to this Subsection into the Transportation Trust
Fund.
*Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1982, No. 787, §1; Acts 1984, No. 734, §1; Acts 1985, No. 155, §1; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1992, No. 984, §14; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 1997, No. 1186, §4; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.*
##### **§ 47:813** Violations declared misdemeanors {#sec-47-813 omnilex-key=us-la-statutes--rs-title-47--47:813}
Any person who shall violate any of the provisions of this Part shall be guilty of a misdemeanor, and, upon conviction, be fined in an amount not exceeding one thousand dollars ($1,000.00), or imprisonment not to exceed two (2) years, or both, at the discretion of the court.
*Acts 1964, Ex.Sess., No. 3, §2.*
##### **§ 47:814** Administration; rules and regulations; costs of administration; disposition of monies collected {#sec-47-814 omnilex-key=us-la-statutes--rs-title-47--47:814}
A. The administration of this Part shall be by the secretary of the Department of Revenue who shall have authority to adopt and enforce rules and regulations not inconsistent with this Part of this Chapter 7 necessary and convenient for the enforcement of the provisions of this Part and collection of the taxes, penalties, and interest in this Part provided.
B. In the case of farmers who operate trucks licensed for farm use, which trucks use undyed special fuels other than liquefied petroleum gas and compressed natural gas for their operation, the secretary shall, when requested, reach an agreement with such farmers wherein the amount of fuel used in each truck shall be determined by an estimate and the tax paid each month on the basis of said estimate. In no case is the secretary authorized to estimate the number of gallons used by any farmer at less than seventy-five gallons per month per vehicle. This provision applies only to farmers operating vehicles and equipment on the same special fuels except liquefied petroleum gas and compressed natural gas for both taxable and nontaxable purposes, and in such case the farmer shall be relieved of the necessity of compliance with the provisions of R.S. 47:804, 806, and 812(A)(4) in reference to such use.
Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
##### **§ 47:815** Special fuels dispensing machines; requirements {#sec-47-815 omnilex-key=us-la-statutes--rs-title-47--47:815}
Each tank through which a special fuel is dispensed shall have clearly displayed on it only one sign which refers to taxes and it shall state "ABOVE PRICE INCLUDES ALL LOCAL, STATE, AND FEDERAL TAXES."
Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §2; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
##### **§ 47:815.1** Special fuel; advertised price; requirement {#sec-47-815.1 omnilex-key=us-la-statutes--rs-title-47--47:815.1}
The advertised price of special fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit price".
*Acts 1990, No. 733, §1.*
#### **PART V-A** FUEL TAX LAW
#### **SUBPART A** GENERAL PROVISIONS
##### **§ 47:818.1** Intent {#sec-47-818.1 omnilex-key=us-la-statutes--rs-title-47--47:818.1}
A. It is the intention of this Part to establish an efficient and effective tax collections and enforcement system adequate to substantially deter fuel tax evasion in order to better provide for the state's transportation needs and to facilitate the collection and administration of these taxes. It is further the intention of this Part to centralize the collection of the tax herein levied in the hands of those who originally dispose of gasoline and diesel fuels at the terminal rack.
B. All taxes levied under this Part, or imposed under any other part of this Chapter but collected under this Part, are imposed upon the ultimate consumer but are precollected as prescribed in this Part. The levies and assessments imposed on the licensees are imposed on them as agents of this state for the collection of the tax. The taxes levied herein shall be collected and paid at those times, in the manner, and by those persons specified in this Chapter.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.2** Definitions {#sec-47-818.2 omnilex-key=us-la-statutes--rs-title-47--47:818.2}
As used in this Part, unless the context requires otherwise, the following terms have
the meanings ascribed herein:
(1) "Alcohol" means fuel grade ethanol or methanol or a mixture of fuel grade
ethanol or methanol, excluding denaturant and water that is a minimum of ninety-eight
percent ethanol or methanol by volume.
(2) "Aviation fuel" means aviation gasoline or aviation jet fuel.
(3) "Aviation fuel dealer" means a person who is the operator of an aircraft servicing
facility, delivers aviation fuel exclusively into the fuel supply tanks of aircraft or into
equipment used solely for servicing aircraft and used exclusively off-highway.
(4) "Aviation gasoline" means any gasoline that is intended for or primarily used for
propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or
withdrawn from storage by any person for the purpose of propelling aircraft. Aviation
gasoline shall not mean motor fuel intended for and primarily used for propelling motor
vehicles.
(5) "Aviation jet fuel" means motor fuel designed for use in the operation of jet or
turbo-prop aircraft, and sold or used for that purpose.
(6) "Biodiesel fuel" means any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised or offered for sale as suitable for use or used in an internal
combustion engine.
(7) "Blended fuel" means a mixture composed of gasoline or diesel fuel and another
liquid, including but not limited to gasoline blend stocks, gasohol, ethanol, methanol, fuel
grade alcohol, diesel fuel enhancers and resulting blends, other than a de minimus amount
of a product such as carburetor detergent or oxidation inhibitor, that can be used in an
internal combustion engine.
(8) "Blender" means a person who produces blended motor fuel outside the bulk
transfer/terminal system.
(9) "Blending" means the mixing of one or more petroleum products, with or without
another product, regardless of the original character of the product blended, if the product
obtained by the blending is suitable for use in an internal combustion engine. Blending does
not include mixing that occurs in the process of refining by the original refiner of crude
petroleum or the blending of products known as lubricating oil in the production of
lubricating oils and greases.
(10) "Bulk consumer" means a person who receives into the person's own storage
facilities, by transport truck or tank wagon, motor fuel for the person's own consumption.
(11) "Bulk plant" means a motor fuel storage and distribution facility other than a
retail service station that is not a terminal approved by the Internal Revenue Service and from
which motor fuel may be removed at a rack.
(12) "Bulk transfer" means any transfer of motor fuel from one location to another
by pipeline tender or marine delivery within a bulk transfer/terminal system, including but
not limited to the following:
(a) A marine vessel movement of motor fuel from a refinery or terminal to a
terminal.
(b) Pipeline movements of motor fuel from a refinery or terminal to a terminal.
(c) Book transfer of motor fuel within a terminal between licensed suppliers prior
to completion of removal across the rack.
(d) Two-party exchange between licensed suppliers or between licensed suppliers
and permissive suppliers.
(13) "Bulk transfer/terminal system" means a motor fuel distribution system
consisting of refineries, pipelines, marine vessels, and terminals approved and licensed as
required by the Internal Revenue Service. Motor fuel in a refinery, a pipeline, a terminal, or
a marine vessel transporting motor fuel to a refinery or terminal is in the bulk
transfer/terminal system provided all operators are licensed and registered as required by the
Internal Revenue Service. Motor fuel not in the bulk transfer/terminal system includes motor
fuel in a motor fuel storage facility including but not limited to a bulk plant that is not part
of a refinery or terminal, in the motor fuel supply tank of any engine or motor vehicle, in a
marine vessel transporting motor fuel to a motor fuel storage facility that is not in the bulk
transfer/terminal system, or in any tank car, rail car, trailer, truck, or other equipment suitable
for ground transportation or any movement by pipeline or vessel whose operators are not
licensed and registered as required by the Internal Revenue Service.
(14) "Cargo tank" means an assembly that is used to transport, haul, or deliver
liquids and that consists of a tank having one or more compartments mounted on a wagon,
automobile, truck, trailer, or wheels. The term includes accessory piping, valves, and meters,
but does not include a fuel supply tank connected to the carburetor or fuel injector of a motor
vehicle.
(15) "Carrier" means an operator of a pipeline or marine vessel engaged in the
business of transporting motor fuel above the terminal rack.
(16) "Commercial fisherman" means a fisherman licensed as such by the Louisiana
Department of Wildlife and Fisheries and registered as such with the Department of
Revenue.
(17) "Commercial watercraft" means a watercraft used in the business of commercial
fishing, transporting persons or property for compensation or hire, or used in any other trade
or business.
(18) "Compressed natural gas" means natural gas that has been compressed and is
advertised, offered for sale, suitable for use, sold, or used as an engine motor fuel.
(19) "Designated inspection site" means any state highway inspection station, weigh
station, agricultural inspection station, mobile station, or other location designated by the
secretary to be used as a motor fuel inspection site.
(20) "Destination state" means the state, territory, or foreign country to which motor
fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of
transportation equipment for the purpose of resale or use.
(21) "Diesel fuel" means any liquid or a combination of liquids blended together that
is suitable for or used for the propulsion of diesel-powered engines. The term includes
products commonly referred to as but not limited to kerosene, jet fuel, light cycle oil, #1
diesel fuel, #2 diesel fuel, dyed or undyed diesel fuel, biodiesel, distillate fuel, transmix, or
heating oil, but does not include gasoline, aviation gasoline, liquefied natural gas, liquefied
petroleum gas, or compressed natural gas.
(22) "Distributor" means any person who purchases motor fuel from a supplier,
permissive supplier, or licensed distributor in this state for subsequent sale and distribution
at wholesale to a licensed distributor, retail dealer, or bulk consumer.
(23) "Diversion" means the accidental or deliberate transporting of motor fuel from
the source to a destination other than the original destination state printed on the shipping
document.
(24) "Diversion number" means the number assigned by a party authorized to assign
the number that relates to a single cargo tank delivery of motor fuel that is diverted from the
original destination state printed on the shipping document.
(25) "Dyed diesel fuel" means diesel fuel that is required to be dyed pursuant to the
requirements of the Internal Revenue Service.
(26) "Dyed gasoline" means gasoline that is required to be dyed pursuant to R.S.
47:1681 et seq. and is destined for uses subject to refund as provided therein.
(27) "Export" means to obtain motor fuel in Louisiana for sale or other distribution
in another state, territory, or foreign country.
(28) "Exporter" means a person that exports motor fuel from this state. The seller
is the exporter of motor fuel delivered out-of-state by or for the seller, and the purchaser is
the exporter of motor fuel delivered out-of-state by or for the purchaser.
(29) "Fuel grade ethanol" means the ASTM standard in effect on the effective date
of this Chapter as the D-4806 specification for denatured motor fuel grade ethanol for
blending with gasoline.
(30) "Fuel supply tank" means any receptacle on a motor vehicle from which motor
fuel is supplied for the propulsion of the motor vehicle.
(31) "Gasohol" means a blended motor fuel composed of gasoline and fuel grade
alcohol.
(32) "Gasoline" means any liquid or combination of liquids blended together, offered
for sale, sold, or used as the fuel for a gasoline-powered engine. The term includes but is not
limited to gasohol, aviation gasoline, and blend stocks, but does not include racing gasoline,
diesel fuel, aviation jet fuel, liquefied natural gas, liquefied petroleum gas, or compressed
natural gas.
(33) "Gasoline blend stocks" means any petroleum product component of gasoline,
including naphtha, reformate, or toluene, listed in Treasury Regulation Section 48.4081-1(c)(3), that can be blended for use in a motor fuel. The term does not include a substance
that will be ultimately used for consumer nonmotor fuel.
(34) "Gross gallons" means the total measured product, exclusive of any temperature
or pressure adjustments, considerations, or deductions, in United States gallons.
(35) "Highway" means every way or place of whatever nature, open to use for
purposes of vehicular travel in this state, including the streets and alleys in towns and cities.
(36) "Highway vehicle" means any self-propelled vehicle, trailer, or semitrailer that
is designed or used for transporting persons or property over the highway, and includes all
vehicles subject to registration for highway use.
(37) "Import" means to bring motor fuel into this state by motor vehicle, marine
vessel, pipeline, or any other means other than in the fuel supply tank of motor vehicles.
(38) "Importer" means a person that imports motor fuel into this state. The seller is
the importer for motor fuel delivered into this state from outside of this state by or for the
seller, and the purchaser is the importer for motor fuel delivered into this state from outside
of this state by or for the purchaser.
(39) "Industrial user" means any person that receives gasoline blend stocks for its
own use in the manufacture of any product other than finished gasoline.
(40) "International Fuel Tax Agreement" or "IFTA" means the international fuel tax
agreement required by the Intermodal Surface Transportation Efficiency Act of 1991, Public
Law 102-240, 105 Stat. 1914, and referred to in 49 USC 31701, including subsequent
amendments to that agreement.
(41) "Interstate motor fuel user" means a person who imports motor fuel into this
state in the fuel supply tanks of motor vehicles, other than automobiles, owned or operated
by him.
(42) "Kerosene" means the petroleum fraction containing hydrocarbons that are
slightly heavier than those found in gasoline and naphtha, with a boiling range of 180 to 300
degrees Celsius.
(43) "Liquefied natural gas" means natural gas that has been cooled to a liquid state
and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel.
(44) "Liquefied petroleum gas" means the gas derived from petroleum or natural gas
which is in a gaseous state at normal atmospheric temperature and pressure and maintained
in the liquid state at normal atmospheric temperature by means of suitable pressure and is
advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. The term
"liquified petroleum gas" or "LPG" as used in this Part means propane.
(45) "Motor fuel" means gasoline, diesel fuel, and special fuels that can be used to
propel a motor vehicle.
(46) "Motor fuel transporter" means a person who transports motor fuel outside the
bulk transfer/terminal system by means of a transport truck, railroad tank car, barge, or
marine vessel.
(47) "Net gallons" means the amount of motor fuel measured in gallons when
adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch.
(48) "Permissive supplier" means a person who may not be subject to the taxing
jurisdiction of this state, but who is registered under Section 4101 of the Internal Revenue
Code for transactions in motor fuel in the bulk transfer/terminal system, and is a position
holder in motor fuel located only in another state or a person who only receives motor fuel
in another state pursuant to a two-party exchange.
(49) "Person" means and includes, in addition to the definition contained in R.S.
47:2, all cities, municipalities, and other subdivisions, departments, agencies, boards, and
instrumentalities of a state.
(50) "Pipeline operator" is any person that operates a pipeline within the bulk
transfer/terminal system and is registered under Section 4101 of the Internal Revenue Code.
(51) "Position holder" means the person who holds the inventory position in motor
fuel in a terminal, as reflected on the records of the terminal operator. A person holds the
inventory position in motor fuel when that person has a contract with the terminal operator
for the use of storage facilities and terminaling services for motor fuel at the terminal. The
term includes a terminal operator who owns motor fuel in the terminal.
(52) "Principal" means an individual; if a partnership, all its partners; if a
corporation, all its officers, directors, and controlling direct or indirect owners; or if a limited
liability company, all its members.
(53) "Racing gasoline" means gasoline that contains lead, has an octane rating of 110
or higher, does not have detergent additives, and is not suitable for use as a motor fuel in a
motor vehicle used on a public highway.
(54) "Rack" means a mechanism for delivering motor fuel from a refinery, terminal,
marine vessel, or bulk plant into a transport vehicle, railroad tank car, or other means of
transfer that is outside the bulk transfer/terminal system.
(55) "Real party in interest" means a person, known or unknown to the secretary,
who will receive financial benefits as a result of a gasoline or diesel fuel license being issued
to the applicant or licensee.
(56) "Refinery" means a facility for the manufacturing or reprocessing of finished
or unfinished products usable as motor fuel and from which motor fuel may be removed by
pipeline or marine vessel or at a rack.
(57) "Removal" means a physical transfer other than by evaporation, loss, or
destruction. A physical transfer to a transport vehicle or other means of conveyance outside
the bulk transfer/terminal system is complete upon delivery into the means of conveyance.
"Removal" may also be referred to as "breaking bulk".
(58) "Retail dealer" or "dealer" means a person who sells motor fuel at retail or
dispenses motor fuel at a retail location to the ultimate consumer.
(59) "Sale" means a transfer of title, exchange, or barter of motor fuel.
(60) "Secretary" means the secretary of the Department of Revenue or an authorized
designee.
(61) "Shipping document" means a delivery document issued by a terminal or bulk
plant operator in conjunction with the sale, transfer, or removal of motor fuel from the
terminal or bulk plant that discloses the destination state.
(62) "Small refinery" means a refinery for which the average aggregate daily crude
oil throughput for a calendar year, as determined by dividing the aggregate throughput for
the calendar year by the number of days in the calendar year, does not exceed seventy-five
thousand barrels.
(63) "Special fuel" means any gas or liquid, other than gasoline or diesel fuel, used
or suitable for use as motor fuel in an internal combustion engine or motor to propel any
form of vehicle, machine, or mechanical contrivance. The term includes but is not limited
to compressed natural gas, liquefied natural gas, and liquefied petroleum gas.
(64) "Special fuel fleet dealer" means a person who produces or purchases
compressed natural gas, liquefied natural gas, or liquefied petroleum gas and who maintains
storage facilities for those fuels and delivers all or part of the fuel produced or stored into the
fuel supply tank of a motor vehicle.
(65) "Suitable for use" means the functional use of any liquid to power a vehicle
irrespective of the liquid not being within the ASTM and/or Environmental Protection
Agency specifications.
(66) "Supplier" means a person who is either of the following:
(a) Subject to the general taxing jurisdiction of this state and is registered under 26
U.S.C. 4101 for transactions in motor fuel in the bulk transfer/terminal distribution system,
and meets any of the following requirements:
(i) A position holder in motor fuel in a terminal or refinery in this state and may
concurrently also be a position holder in motor fuel in another state;
(ii) A person who receives motor fuel in this state pursuant to a two-party exchange;
(iii) A person who has transactions in this state in a pipeline or terminal with no
physical removal;
(iv) May also be a terminal operator, provided that a terminal operator shall not be
considered a supplier based solely on the fact that the terminal operator handles motor fuel
consigned to it within a terminal.
(b) Subject to the general taxing jurisdiction of this state and is registered under 26
U.S.C. 4101 as a producer of agri-biodiesel, biodiesel, or alcohol.
(67) "Terminal" means a motor fuel storage and distribution facility to which a
terminal control number has been assigned by the Internal Revenue Service, to which motor
fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at
a rack.
(68) "Terminal operator" means a person who owns, operates, or otherwise controls
a terminal.
(69) "Transmix" means the buffer or interface between two different products in a
pipeline shipment or a mix of two different products within a refinery or terminal that results
in an off-grade mixture.
(70) "Transport vehicle" means a tank truck vehicle designed or used to carry motor
fuel over the highway and includes but is not limited to a straight truck, a straight
truck/trailer combination, or a semitrailer combination rig.
(71) "Trustee" means a person who is licensed as a supplier or a permissive supplier
and receives tax payments from and on behalf of another pursuant to provisions of this Part.
(72) "Two-party exchange" means a transaction in which motor fuel is transferred
from one licensed supplier or permissive supplier to another licensed supplier or permissive
supplier pursuant to an exchange agreement, including a transfer from the person who holds
the inventory position in taxable motor fuel in the terminal as reflected on the records of the
terminal operator, and
(a) Is completed prior to removal of the product from the terminal by the receiving
exchange partner, and
(b) Is recorded on the terminal operator's books and records with the receiving
exchange partner as the supplier/permissive supplier that removes the motor fuel across the
terminal rack for purposes of reporting the transaction to this state.
(73) "Vessel" means and includes every description of watercraft used, or capable
of being used, as a means of transportation on water.
(74) "Vessel operator" is any person that operates a vessel within the bulk
transfer/terminal system and is registered as required under 26 USC 4101 of the Internal
Revenue Code and the regulations adopted thereunder.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007; Acts 2015, No. 147, §1, eff. July 1, 2015; Acts 2017, No. 145, §1, eff. July 1, 2017; Acts 2022, No. 72, §2.*
##### **§ 47:818.3** Venue of tax collection suits {#sec-47-818.3 omnilex-key=us-la-statutes--rs-title-47--47:818.3}
The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this Part and the enforcement of the terms and provisions of this Part is in East Baton Rouge Parish except a summary proceeding or action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation of any gasoline or diesel fuel that is subject to forfeiture and sale shall be commenced in the parish where the seizure is made.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.4** Administration; rules and regulations {#sec-47-818.4 omnilex-key=us-la-statutes--rs-title-47--47:818.4}
The administration of this Part shall be by the secretary of the Department of Revenue who shall have the authority to adopt and enforce rules and regulations not inconsistent with this Part necessary and convenient for the enforcement of the provisions of this Part and the collection of taxes, penalties, and interest provided therein. In the discharge of that duty, his power and authority to examine the records of taxpayers and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Subtitle II of this Title.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.5** Louisiana Truck Center, authorization {#sec-47-818.5 omnilex-key=us-la-statutes--rs-title-47--47:818.5}
The secretary of the Department of Revenue shall provide the personnel and equipment required to fully implement the provisions of R.S. 32:390.23 as it relates to taxes and fees assessed and collected by this department.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.6** Inconsistent provisions {#sec-47-818.6 omnilex-key=us-la-statutes--rs-title-47--47:818.6}
The provisions of this Part shall supersede the provisions of Parts I, IV, and V of Chapter 7 of Subtitle II of this Title to the extent that they are inconsistent or in conflict herewith. The provisions of Parts I, IV, and V of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
#### **SUBPART B** GASOLINE AND DIESEL FUEL
##### **§ 47:818.11** Presumption of use {#sec-47-818.11 omnilex-key=us-la-statutes--rs-title-47--47:818.11}
For the purpose of enforcement of this Subpart and the collection of the taxes levied by this Chapter, unless otherwise stated, it shall be presumed that:
(1) All gasoline produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state is to be sold, used, or consumed within this state for domestic consumption and shall be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.
(2) All undyed diesel fuel sold, used, or consumed in the state of Louisiana is for the operation of motor vehicles, licensed or required to be licensed for highway use. The term "used" shall include:
(a) Keeping diesel fuel in storage and selling, using, or otherwise dispensing, for the operation of highway vehicles.
(b) Selling diesel fuel in this state to be used for operating highway vehicles.
(c) Operating a highway vehicle in this state with diesel fuel.
(d) Importing diesel fuel into this state.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.12** Taxes levied; rates {#sec-47-818.12 omnilex-key=us-la-statutes--rs-title-47--47:818.12}
A. There is hereby levied a tax of sixteen cents per net gallon on all gasoline as defined in this Part sold, used, or consumed in the state of Louisiana for domestic consumption.
B. There is hereby levied a tax of sixteen cents per net gallon on all diesel fuel as defined in this Part sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use.
C. The taxes herein levied are in addition to the tax levied in R.S. 47:820.1 as provided in Part VI of this Chapter.
D. The imposition, collection, payment, and remittance of the tax levied by this Section shall be accomplished in the manner and at the time provided for in this Part.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.13** Point of imposition of the tax {#sec-47-818.13 omnilex-key=us-la-statutes--rs-title-47--47:818.13}
A. The tax is imposed on the removal of gasoline or undyed diesel fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier or permissive supplier shall collect the tax imposed by this Subpart from the person who orders the withdrawal at the terminal rack.
B. The tax is imposed at the time gasoline or undyed diesel fuel is imported into this state, other than by a bulk transfer, for delivery to a destination in this state. The supplier or permissive supplier shall collect the tax imposed by this Subpart from the person who imports the gasoline or undyed diesel fuel into this state. If the seller is not a supplier or permissive supplier, then the person who imports the gasoline or undyed diesel fuel into this state shall pay the tax.
C. The tax is imposed on the sale or transfer of gasoline or undyed diesel fuel in the bulk transfer/terminal system in this state by a supplier to a person who does not hold a Louisiana supplier or permissive supplier's license. The supplier shall collect the tax imposed by this Subpart from the person who orders the sale or transfer in the bulk transfer/terminal system.
D. The tax is imposed on the blending of gasoline or undyed diesel fuel or transmix at the point blended gasoline or undyed diesel fuel is made in this state or imported to this state outside the bulk transfer/terminal system and the blender shall pay the tax. The number of gallons of blended product on which the tax is imposed is equal to the difference between the number of gallons of blended fuel made and the number of gallons of previously taxed fuel used to make the blended fuel.
E. In each subsequent sale of gasoline or undyed diesel fuel on which the tax has been paid, the amount of the tax shall be included in the selling price as a separate line item so that the tax is paid ultimately by the person using or consuming the gasoline or undyed diesel fuel.
F. The tax is imposed on gasoline or undyed diesel fuel brought into this state in the fuel supply tanks of interstate motor fuel users without the benefit of any allowance for losses in handling nor payment of the inspection fee imposed under R.S. 3:4684.
G. The tax is imposed on dyed diesel fuel authorized for highway use by certain vehicles under 26 USC 4082 and the regulations adopted thereunder and shall be collected and remitted by the licensed distributor.
H. The tax is imposed on dyed diesel fuel purchased for use in the operation of fire trucks by a fire department/district that has first met the qualifications established herein by the secretary and is authorized to make direct payments of the tax to the secretary. For the purposes of this Section, "fire truck" shall mean vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes.
(1) For a fire department/district to qualify to make direct payments of the tax, all of the following must apply:
(a) The fire department/district or a fire company within a fire department or fire district does not have access to bulk storage for tax-paid diesel fuel to be used in their fire trucks.
(b) It has been certified to the secretary that undyed diesel is regularly not available within the respective fire district and that the only diesel fuel available within the respective fire district is dyed diesel fuel.
(2) Prior to purchasing dyed diesel fuel to be used for a taxable purpose, the fire department/district meeting the above qualifications must file an application with the secretary and obtain a direct payment number.
(3) When it is determined the fire department/district meets the qualifications and the application is approved, the secretary shall issue a direct payment number and provide a certificate to the applicant that will allow for the purchase of dyed diesel fuel for use in the operation of the fire trucks. A copy of this certificate must be maintained in the fire truck. The direct payment number issued by the secretary may be revoked at any time if the holder fails to meet the qualifications or comply with the provisions herein.
(4) Once the direct payment number is issued, the fire department/district shall maintain a complete record of all dyed diesel fuel purchased for use in the fire trucks. The records shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be the name and address of the distributor or retail dealer from whom the fuel is purchased, the date of the purchase, the number of gallons, the mileage of the vehicle as evidenced by the odometer, and the state highway license number or unit number of the fire truck. The invoice shall reflect that the tax has not been paid at the time of purchase. The dealer shall retain one counterpart of the invoice as part of his records. One counterpart shall be delivered to the operator of the fire truck and carried in the cab compartment of the fire truck.
(5) The holder of the direct payment number shall file with the secretary, on or before the twentieth day of each calendar month, a report on forms prescribed by the secretary accounting for the dyed diesel fuel purchased during the preceding calendar month and shall remit the applicable state tax.
(6) Purchase of dyed diesel fuel by fire department/districts for taxable use in vehicles other than fire trucks, failure to maintain the records required, or to timely file and remit the applicable tax will result in the withdrawal of the direct payment number and shall subject the noncompliant fire department/district to the provisions of this Subpart.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.*
##### **§ 47:818.14** Exemptions from tax {#sec-47-818.14 omnilex-key=us-la-statutes--rs-title-47--47:818.14}
A. Sales of gasoline to the following, or as otherwise stated in this Section, are exempt from the tax levied by this Subpart and shall not be paid at the rack:
(1) Bulk sales of six thousand gallons or more of gasoline per transaction to the United States government for specific and exclusive use by the United States government and not for resale at retail.
(2) Gasoline sold to the armed forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes.
(3) Aviation fuel used for propelling aircraft, including aircraft operated in interstate or foreign commerce under a certificate or permit issued by the Civil Aeronautics Board of the United States or any successor or federal governmental board or agency having similar authority.
(4)(a) Until June 30, 2012, gasoline sold to a manufacturer which will use the gasoline in the manufacture of a premixed two-cycle engine fuel containing gasoline and oil sold in containers of one gallon or less. Such fuel shall be produced for off-road use.
(b) The manufacturer shall obtain a tax exemption certificate from the Department of Revenue in order to qualify for the exemption provided for in this Paragraph. Any merchant who in good faith, and after examination of the applicability of the certificate to that purchase with due care, neglects or fails to collect the tax herein provided due to the presentation by the manufacturer of a tax exemption certificate issued by the Department of Revenue shall not be liable for the payment of the tax.
B. Dyed diesel fuel is exempt from the tax levied by this Subpart and shall not be paid at the rack.
C. Gasoline or undyed diesel fuel exported from this state to any other state is exempt from the tax only when the tax of the destination state is remitted to the supplier. The supplier shall collect and remit to the destination state the appropriate amount of motor fuel tax due on the gasoline or undyed diesel fuel transported to that state. This exemption shall not apply to any gasoline or undyed diesel fuel that is transported and delivered outside this state in the fuel supply tank of a highway vehicle.
D. Gasoline or undyed diesel fuel exported to a foreign country is exempt from the tax if the bill of lading indicates the foreign destination.
E. Gasoline blend stocks or undyed kerosene as feedstock received by a licensed supplier or permissive supplier is exempt from the tax under the following conditions:
(1) A bulk transfer in which both parties are a licensed supplier or permissive supplier.
(2) A non-bulk removal from an Internal Revenue Service-approved terminal or refinery to another approved terminal or refinery in which both parties are a licensed supplier or permissive supplier.
(3) A non-bulk removal from an Internal Revenue Service-approved terminal or refinery, not in connection with a sale, for purposes other than the production of motor fuel.
(4) The importation from a foreign country or another state, not in connection with a sale, for purposes other than the production of motor fuel.
F. Gasoline blend stock or undyed kerosene as feedstock received by a qualified purchaser from a licensed supplier or permissive supplier if the gasoline blend stock will be used for purposes other than producing gasoline or the undyed kerosene will be used as a feedstock for purposes other than as a motor fuel is exempt from the tax. To be a qualified purchaser, the purchaser must meet the following requirements:
(1) The purchaser must have a certificate evidencing a federal 637 "K" Registration or 637 "S" Registration as an industrial user of gasoline on file with the licensed supplier or permissive supplier at the time of purchase or the purchaser must issue to the supplier or permissive supplier at the time of purchase the federal "Certificate of Person Buying Blendstocks For Use Other Than in the Production of Finished Gasoline" or the federal "Certificate of Registered Feedstock User"; and
(2) The purchaser, when applicable, has provided a state sales tax resale certificate (LGST-9 or LGST-DP) attesting that the product will be used in further processing.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 181, §1; Acts 2007, No. 303, §1, eff. July 9, 2007.*
##### **§ 47:818.15** Use subject to refund of taxes paid {#sec-47-818.15 omnilex-key=us-la-statutes--rs-title-47--47:818.15}
A. End users who purchase tax-paid gasoline or diesel fuel have the right to apply for a refund of applicable fuel taxes in the following circumstances:
(1) Contract drivers of all privately owned school buses transporting Louisiana students may qualify for a refund of three-fourths of the gasoline or diesel fuel tax provided for in this Subpart. This refund shall extend to all contract school buses transporting Louisiana students in public and nonpublic schools regardless of whether such students are preschool, elementary, secondary, or postsecondary students; however, this refund shall not extend to commercial buses that transport students only incidentally as a part of the operator's regular business. Claims for refund shall be submitted annually by the first day of August on forms provided by the secretary and shall list the taxes paid during the academic school year ending no later than June 30 of the year in which the claim is being filed. The reimbursement provided for in this Paragraph shall be paid from the Parish Transportation Fund allocable to the parish from which the reimbursement is claimed.
(2) Gasoline used for operating or propelling aircraft; for operating or propelling any commercial fishing boat or any vehicle used by a licensed fisherman in the administration of business associated with commercial fishing; any boat used to transport children to or from school; any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops when the requirements of R.S. 47:1681 et seq. have been met.
(3) Any gasoline blend stock not used by any person to produce gasoline when such person establishes that the ultimate use of such gasoline blend stock is not to produce gasoline; however, prior to purchasing the gasoline blend stock, the user must:
(a) Make an application on forms prescribed by the secretary, stating the purposes for which such blend stock will be used.
(b) Receive approval from the secretary.
(c) Comply with the requirements established by the secretary for filing a claim for refund of the fuel taxes paid.
(4) Undyed diesel fuel used for nontaxable purposes when dyed diesel fuel is not available; however, prior to purchasing the undyed diesel fuel, the user must:
(a) Make an application on forms prescribed by the secretary, stating the purposes for which such fuel will be used.
(b) Receive approval from the secretary.
(c) Furnish a copy of the secretary's approval to his vendor prior to purchasing the fuel.
(d) Comply with the requirements established by the secretary for filing a claim for refund of the fuel taxes paid.
(5) Undyed diesel fuel used in any vehicle utilized by a licensed commercial fisherman in the administration of business associated with commercial fishing when the requirements of the secretary for making a claim have been met.
B. The secretary shall prescribe the time and the manner in which a claim for refund of taxes may be made.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.*
##### **§ 47:818.16** Tax on unaccounted for losses; liability {#sec-47-818.16 omnilex-key=us-la-statutes--rs-title-47--47:818.16}
A. There is hereby levied an annual tax at the rates specified by this Subpart on taxable unaccounted for gasoline or diesel fuel losses at a terminal in this state.
(1) "Taxable unaccounted for losses" means the number of net gallons of unaccounted for gasoline or diesel fuel losses that exceeds one-half of one percent of the number of net gallons removed from the terminal during the year by a bulk transfer or at the terminal rack.
(2) "Unaccounted for losses" means the difference between:
(a) The amount of gasoline or diesel fuel in inventory at the terminal at the beginning of the calendar year plus the amount of gasoline or diesel fuel received by the terminal during the year.
(b) The amount of gasoline or diesel fuel in inventory at the terminal at the end of the calendar year plus the amount of gasoline or diesel fuel removed from the terminal during the year.
(3) Accounted for losses that have been approved by the secretary shall not constitute "unaccounted for losses". "Accounted for losses" may include losses of fuel on which tax has accrued and that is subsequently lost or destroyed by fire, lightning, flood, explosion, or other accidental or providential cause of which the secretary has been properly notified.
B. The terminal operator whose gasoline or diesel fuel is unaccounted for is liable for the tax levied by this Section. Fuel received by a terminal operator and not shown on an informational return filed by the terminal operator with the secretary as having been removed from the terminal is presumed to be unaccounted for fuel losses. A terminal operator may rebut this presumption by establishing that gasoline or diesel fuel received at a terminal, but not shown on an informational return as having been removed from the terminal, is an accounted for loss or constitutes part of a transmix.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.17** Backup tax; liability {#sec-47-818.17 omnilex-key=us-la-statutes--rs-title-47--47:818.17}
A. The tax levied pursuant to this Subpart is levied on the following:
(1) Dyed diesel fuel that is used to operate a highway vehicle for a taxable use allowed under 26 USC 4082 and the regulations adopted thereunder.
(2) Gasoline or diesel fuel that was allowed an exemption from the tax and was then used or consumed in a taxable manner.
(3) Aviation fuel that is used for fuel other than for fuel in an aircraft.
(4) Diesel fuel that is used to operate a highway vehicle after an application for a refund of taxes paid on the diesel fuel is made or allowed on the basis that the diesel fuel was used for an off-highway purpose.
(5) Kerosene and aviation fuel not previously taxed that is used for fuel in a highway vehicle.
B. The person that uses untaxed or refund gasoline or diesel fuel that is taxable under this Section is liable for the tax. If the seller of the gasoline or diesel fuel taxable under this Section knew or had reason to know that the fuel would be used for a purpose that is taxable under this Section, the user and the seller are jointly and severally liable for the tax.
C. The tax imposed by this Section shall be paid at the time and in the manner prescribed by the secretary and is in addition to any other penalty imposed pursuant to this Chapter.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.18** Floor-stocks tax {#sec-47-818.18 omnilex-key=us-la-statutes--rs-title-47--47:818.18}
A. There is hereby imposed a floor-stocks tax on gasoline or diesel fuel owned by any person on July 1, 2006, if:
(1) No tax was imposed on the gasoline under R.S. 47:711 or diesel fuel under R.S. 47:802 as it existed on July 1, 2006; and
(2) Tax would have been imposed on the gasoline or diesel fuel by this Act^1^ had the provisions been in effect for the periods prior to July 1, 2006.
B. The rate of the tax imposed by this Section shall be the amount of tax imposed under this Part on July 1, 2006.
C. Any person owning gasoline or diesel fuel on July 1, 2006, to which the tax imposed by this Section applies, shall be liable for the tax.
D. Persons in possession of taxable fuel in storage as of the close of the business day preceding July 1, 2006, shall:
(1) Take an inventory at the close of the business day preceding July 1, 2006, to determine the gallons in storage for purposes of determining the floor-stocks tax.
(2) Report the gallons listed in Paragraph (1) of this Subsection on forms provided by the secretary, not later than the first day of the first month following July 1, 2006.
(3) Remit the tax levied under this Section no later than the first day of the sixth month following July 1, 2006.
E. Persons failing to file the inventory report shall be subject to the penalty as provided in R.S. 47:818.24(D). Persons not paying the tax herein provided by the date specified shall incur interest and penalty on the unpaid tax as provided in the administrative provisions in Chapter 18 of this Subtitle.
Acts 2005, No. 252, §1, eff. July 1, 2006.
^1^Acts 2005, No. 252.
##### **§ 47:818.19** Tax return and payment due date {#sec-47-818.19 omnilex-key=us-la-statutes--rs-title-47--47:818.19}
A. The taxes levied by this Subpart shall be collected at the time of imposition as stated in R.S. 47:818.13. The tax levied by this Chapter shall be reported and paid to the secretary on or before the twentieth day of the calendar month for the preceding month unless otherwise stated. The secretary may require electronic filing of tax returns, reports, and payments as provided in R.S. 47:1519 and 1520.
B. All reports required by this Subpart are to be filed by the due date regardless of whether fuel tax is due under the provisions of the laws of this state.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.20** Remittance of tax {#sec-47-818.20 omnilex-key=us-la-statutes--rs-title-47--47:818.20}
A. Each licensed supplier or permissive supplier shall remit to the secretary the tax levied by this Subpart and due on all gasoline or diesel fuel. The tax to be remitted shall be calculated on the total net taxable gallons. The tax due shall be paid by electronic funds transfer and shall be due the twenty-second day of the calendar month following the month of removal.
B. Each licensed distributor and licensed importer shall remit to the supplier or permissive supplier, as applicable, the tax levied and due on gasoline or diesel fuel removed at a terminal rack. At the election of a licensed distributor or licensed importer, the supplier or permissive supplier shall not require the licensed distributor or licensed importer to pay the tax levied until two days before the date the supplier or permissive supplier is required to pay the tax. An election under this Subsection is subject to the condition that remittances by the licensed distributor or licensed importer of all tax due to the supplier or permissive supplier shall be paid by electronic funds transfer two days before the date of the remittance by the supplier or permissive supplier to the secretary. An election under this Subsection may be terminated by the supplier or permissive supplier if the licensed distributor or licensed importer does not make timely payments to the supplier or permissive supplier as required by this Subsection.
C. A licensed exporter shall remit any applicable tax due on gasoline or diesel fuel removed at a terminal rack to the supplier of the gasoline or diesel fuel. The date by which an exporter shall remit the tax is governed by the laws of the destination state of the exported gasoline or diesel fuel. If the laws of the destination state prohibit the collection of the destination state's tax, the tax levied by this Subpart shall be collected.
D. With respect to two-party exchanges between licensed parties, the exchange recipient is responsible for the collecting and remitting of the tax when the gasoline or diesel fuel is delivered into a truck or tank car via the terminal rack.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.21** Supplier or permissive supplier; duties as trustee {#sec-47-818.21 omnilex-key=us-la-statutes--rs-title-47--47:818.21}
A. All tax payments due to this state that are received by a supplier or permissive supplier licensed to collect the tax shall be held by the supplier or permissive supplier in trust for the state of Louisiana, and the supplier or permissive supplier as trustee of the taxes paid has a fiduciary duty to remit to the secretary the amount of tax received and is liable for the taxes paid to them. Where the tax collected for any period is in excess of the tax rate, the total tax collected must be paid over to the secretary.
B. A supplier or permissive supplier shall notify a licensed distributor, licensed exporter, or licensed importer who received gasoline or diesel fuel from the supplier or permissive supplier during a reporting period of the number of taxable gallons received.
C. A supplier or permissive supplier of gasoline or diesel fuel at a terminal shall notify the secretary within the time period established by the secretary of any licensed distributors, licensed exporters, or licensed importers who did not pay the tax due the supplier or permissive supplier. The notice shall be transmitted in the form required by the secretary.
D. A supplier or permissive supplier who receives a payment of tax shall not apply the payment of tax to a debt that the person making the payment owes for gasoline or diesel fuel purchased from the supplier or permissive supplier.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.22** Deductions and discounts allowed {#sec-47-818.22 omnilex-key=us-la-statutes--rs-title-47--47:818.22}
A. The supplier or permissive supplier that files a timely return and remits a timely
payment may deduct from the amount of tax shown payable on the return an administrative
discount in an amount equivalent to one-half percent of the tax due on gasoline and diesel
fuels. The allowance shall not be deductible unless the supplier or permissive supplier
allows a deduction of one-third of one percent to a purchaser with a valid distributor or
importer license. However, the allowance shall not be deductible by the supplier or
permissive supplier unless the return is filed and payment of the tax is made on or before the
twenty-second day of the month as required by this Subpart.
B. A licensed distributor or importer that pays the tax due a supplier or permissive
supplier by the date required in this Subpart shall be allowed to deduct from the amount due
a discount of one-third of one percent of the amount of tax payable. The supplier or
permissive supplier may not directly or indirectly deny this allowance to a licensed
distributor or importer that pays the tax due the supplier or permissive supplier by the date
specified.
C.(1) A supplier or permissive supplier may take a credit for any taxes that were not
remitted in a previous period to the supplier or permissive supplier by a licensed distributor
or licensed importer as required by R.S. 47:818.20. The supplier or permissive supplier is
eligible to take the credit if the secretary is notified of the default within thirty days after the
default occurs. If a license holder pays to a supplier or permissive supplier the tax owed, but
the payment occurs after the supplier or permissive supplier has taken a credit on its return,
the supplier or permissive supplier shall remit the payment to the secretary with the next
monthly return after receipt of the tax.
(2) In the event that the credit to the supplier originates out of a failure to pay a
destination state motor fuel tax on shipments removed for export under R.S. 47:818.14(C),
the presumption as set forth in R.S. 47:818.11 shall be raised that the fuel was removed for
use in this state and thus taxable. The secretary shall seek payment of the tax in a dual
capacity both to protect the interests of this state and as the base state from which the
shipment originated to assist the destination state in the reporting or collection of tax due
upon the receipt of the fuel into that state.
D. The secretary may take action against a person in relation to whom a supplier or
permissive supplier has taken a credit for collection of the tax owed and for penalty and
interest as provided by Chapter 18.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.23** Recordkeeping requirements {#sec-47-818.23 omnilex-key=us-la-statutes--rs-title-47--47:818.23}
A. Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.
B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.24** Filings required {#sec-47-818.24 omnilex-key=us-la-statutes--rs-title-47--47:818.24}
A. The following shall file a return with the secretary as required by this Subpart:
(1) A terminal operator shall file a monthly information return containing the information required in R.S. 47:818.30 and an annual report as required in R.S. 47:818.16^1^.
(2) A supplier and a permissive supplier shall file a return providing the information as required in R.S. 47:818.25 and shall remit the taxes due on all sales of gasoline or diesel fuel physically removed from the bulk transfer/terminal system intended for destination in this state, including any quantity used for their own consumption.
(3) An importer shall file a return providing the information as required in R.S. 47:818.26 and shall remit the taxes due on all gasoline or diesel fuel imported into this state outside of the bulk transfer/terminal system.
(4) A distributor shall file a return providing the information as required in R.S. 47:818.27 and shall remit taxes due on all gasoline or diesel fuel not previously taxed that is received and sold for nonexempt use.
(5) An exporter shall file a return providing the information required in R.S. 47:818.28 on all gasoline or diesel fuel exported from this state.
(6) A blender shall file a return providing the information as required in R.S. 47:818.29 and shall remit the applicable tax on the amount of blended product that exceeds the quantity of tax-paid fuel included in the blend.
(7) A motor fuel transporter shall file a report providing the information required in R.S. 47:818.31.
(8) An aviation fuel dealer shall file a quarterly return providing information as required in R.S. 47:818.32.
B. Interstate motor fuel users shall file returns reporting mileage and usage during each calendar quarter by the twenty-fifth day of the month following the end of the calendar quarter in a manner prescribed by the secretary.
C. The secretary may allow licensees who act in multiple capacities to file a combined return.
D. Failure to file any informational report or return within thirty days of the due date of said report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license.
Acts 2005, No. 252, §1, eff. July 1, 2006.
^1^See R.S. 47:818.30(C)
##### **§ 47:818.25** Returns required of suppliers or permissive suppliers {#sec-47-818.25 omnilex-key=us-la-statutes--rs-title-47--47:818.25}
A. The monthly return of each supplier or permissive supplier shall list all of the following information and any other information required by the secretary:
(1) The number of net gallons of gasoline or diesel fuel removed at a terminal rack in Louisiana during the month from the account of the supplier, sorted by product type, recipient of the product, terminal code, carrier, and date of removal.
(2) The number of net gallons of tax-paid gasoline or diesel fuel received by the supplier or permissive supplier during the month, sorted by product type, seller, point of origin, carrier, and date of receipt.
(3) The number of net gallons of gasoline or diesel fuel removed during the month for export, sorted by product type, recipient of the product, terminal code, destination state, carrier, and date of removal.
(4) The number of net gallons of gasoline or diesel fuel removed during the month from a terminal located in another state for import into Louisiana, as indicated on the shipping document for the product, sorted by product type, recipient of the product, terminal code, carrier, and date of removal.
(5) Bulk sales to non-registrants.
B. A supplier or permissive supplier may take credit on the monthly report to be filed with the secretary if:
(1) On a previous report, the supplier or permissive supplier paid the taxes imposed by this Subpart on gasoline or diesel fuel sold on account.
(2) The person to whom the supplier or permissive supplier sold the gasoline or diesel fuel has not remitted the tax to the supplier or permissive supplier.
(3) At the time of the transaction, the person to whom the supplier or permissive supplier sold the gasoline or diesel fuel held a license issued by the secretary.
C. The return on which the credit is taken must state the license number of the person who failed to remit the tax and any other information required by the secretary. The amount of the credit that may be claimed under Subsection B of this Section may equal but may not exceed the amount of taxes paid on the gasoline or diesel fuel to which the unpaid taxes apply.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.26** Returns required of importers {#sec-47-818.26 omnilex-key=us-la-statutes--rs-title-47--47:818.26}
A. The monthly return of an importer shall contain the following information for the period covered by the return and any other information required by the secretary:
(1) The number of net gallons of imported gasoline or diesel fuel acquired from a supplier or permissive supplier who collected the tax due this state on the product sorted by product code, seller, point of origin, terminal code, and date of acquisition.
(2) The number of net gallons of imported gasoline or diesel fuel acquired from a person who did not collect the tax due this state on the gasoline or diesel fuel, sorted by product type, source state, seller, terminal code, and date of acquisition.
(3) The number of net gallons of imported gasoline or diesel fuel acquired from a bulk plant outside this state, sorted by bulk plant name, address, product code, and date of acquisition.
B. An importer that imports, by transport vehicle or another means of transfer outside the bulk transfer/terminal system, any gasoline or diesel fuel removed from a rack located in another state that does not require the seller of the gasoline or diesel fuel to collect the tax on the removal either at that state's rate or the rate of the destination state and the seller of the gasoline or diesel fuel is not a licensed supplier or permissive supplier, is responsible for the remission of the tax on the product so imported.
C. The return filed by the importer shall be due by the fifteenth day of the month following the period covered by the return.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.27** Returns required of distributors {#sec-47-818.27 omnilex-key=us-la-statutes--rs-title-47--47:818.27}
The monthly return of each distributor shall contain the following information and any other information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date:
(1) The number of net gallons of gasoline or diesel fuel acquired from all sources by the distributor during the reporting period.
(2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period.
(3) The number of net gallons of gasoline or diesel fuel exported during the reporting period.
(4) The number of net gallons of gasoline or diesel fuel sold or consumed for taxable uses during the reporting period.
(5) The number of net gallons of gasoline or diesel fuel sold or consumed during the reporting period in transactions exempt under this Subpart sorted by product code and purchaser.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.28** Returns required of exporters; refunds {#sec-47-818.28 omnilex-key=us-la-statutes--rs-title-47--47:818.28}
A. A person who exports gasoline or diesel fuel from Louisiana shall file a monthly return with the secretary identifying the exports.
B. The monthly return of each exporter shall contain the following information and any other information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date:
(1) The number of net gallons of gasoline or diesel fuel acquired from all sources sorted by product code, name of seller, and date.
(2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period.
(3) The number of net gallons of gasoline or diesel fuel exported during the reporting period.
(4) A certification that the destination state tax was collected by the seller prior to export.
(5) An official tax receipt from the receiving state certifying that the applicable tax has been paid on the gasoline or diesel fuel exported for which a refund claim is being submitted.
C. The return shall serve as a claim for a refund of any tax paid to this state on exported gasoline or diesel fuel.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.29** Returns required of blenders {#sec-47-818.29 omnilex-key=us-la-statutes--rs-title-47--47:818.29}
A blender shall file with the secretary a monthly return containing the following information and any other information required by the secretary:
(1) The number of net gallons of gasoline or diesel fuel acquired from all sources.
(2) The number of net gallons of non-motor fuel product to be used for blending purposes.
(3) The total amount of blended product now subject to the tax under this Subpart.
(4) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.30** Returns required of terminal operators {#sec-47-818.30 omnilex-key=us-la-statutes--rs-title-47--47:818.30}
A. A terminal operator shall file with the secretary a monthly information return showing the amount of gasoline or diesel fuel received and removed from the terminal during the month. The return shall contain the following information and any other information required by the secretary:
(1) The beginning and ending inventory which pertains to the applicable reporting month.
(2) The number of net gallons received in inventory at the terminal during the month and each position holder for the gasoline or diesel fuel.
(3) The number of net gallons removed from inventory at the terminal during the month and, for each removal, the position holder for the gasoline or diesel fuel and the destination state of the product.
(4) The number of net gallons gained or lost at the terminal during the month.
B. The secretary may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service in lieu of the required state terminal operator report.
C. The terminal operator shall also file with the secretary an annual report of unaccounted for losses and pay applicable taxes due pursuant to R.S. 47:818.16. The report shall be filed on a calendar basis and shall be due the last day of February following the end of the calendar year.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.31** Returns required of motor fuel transporters {#sec-47-818.31 omnilex-key=us-la-statutes--rs-title-47--47:818.31}
A. A person who transports by marine vessel, railroad tank car, or transport vehicle, gasoline or diesel fuel that is imported into Louisiana or exported from Louisiana shall file a monthly information return with the secretary that shows gasoline or diesel fuel received or delivered for import or export by the motor fuel transporter during the month.
B. The return shall contain the following information and any other information required by the secretary:
(1) The name, address, and terminal control number of each person or terminal from whom the motor fuel transporter received gasoline or diesel fuel outside Louisiana for delivery in Louisiana, the net gallons of product received, the date the product was received, and the name and address of the purchaser of the product sorted by product code.
(2) The name, address, and terminal control number of each person or terminal from whom the motor fuel transporter received gasoline or diesel fuel in Louisiana for delivery outside Louisiana, the net gallons delivered, the date the product was delivered, and the destination state.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.32** Returns required of aviation fuel dealers {#sec-47-818.32 omnilex-key=us-la-statutes--rs-title-47--47:818.32}
A. The return of each aviation fuel dealer shall contain the following information and any other information required by the secretary:
(1) The number of net gallons of aviation fuel received from all sources by the dealer during the reporting period, sorted by product code, seller, point of origin, carrier, and receipt date.
(2) The number of net gallons exported during the reporting period.
(3) The number of net gallons sold for use in aircraft during the reporting period in transactions sorted by product code and purchaser.
B. The return shall be filed for each calendar quarter and shall be due the twenty-fifth day of the month following the end of the reporting period.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.33** Returns required of interstate motor fuel users {#sec-47-818.33 omnilex-key=us-la-statutes--rs-title-47--47:818.33}
A. An interstate motor fuel user who is a registered participant of IFTA shall file a report for each calendar quarter to his base state containing information with regard to the mileage and fuel usage in accordance with the terms of IFTA.
B. An interstate motor fuel user who is not a registered participant of IFTA shall file a quarterly return with the secretary. The return shall contain the following information and any other information required by the secretary:
(1) The miles traveled in all operations within and outside the state of Louisiana.
(2) The gallons of fuel purchased for propelling the motor vehicle.
(3) The gallons used in propelling the motor vehicle both inside and outside the state of Louisiana.
(4) When requesting a refund, original invoices of fuel purchased from Louisiana retail dealers.
C. Purchase information shall include:
(1) Each bulk purchase listed and supported by a copy of the purchase invoice.
(2) Purchases from retail dealers listed in total by station.
(3) Gallons of fuel removed from tax-paid storage which shall be added to the retail purchase to arrive at the number of gallons placed in fuel supply tanks in Louisiana.
(4) The quarterly beginning and ending inventories to determine the withdrawals from storage.
D. Refunds are permitted whenever a bonded interstate motor fuel user pays tax to another state on fuel purchased in and exported from Louisiana. The interstate motor fuel user must be bonded and file reports in all states in which he operates in accordance with the requirements of those states. The amount of the user's tax-paid fuel exported must exceed the amount of fuel imported in order to qualify for a refund.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.34** Estimate of amount of taxes due and unpaid {#sec-47-818.34 omnilex-key=us-la-statutes--rs-title-47--47:818.34}
Whenever any terminal operator, supplier, permissive supplier, distributor, importer, exporter, or blender neglects or refuses to make and file any report for any calendar month, as required by this Subpart, or files an incorrect or fraudulent report, or is in default in the payment of any fuel taxes and penalties thereon, the secretary shall, from any information he may be able to obtain from his office or elsewhere, estimate the number of gallons of gasoline or diesel fuel for which the terminal operator, supplier, permissive supplier, distributor, importer, exporter, or blender is liable for taxes under this Subpart, and the amount of taxes due and payable thereon, to which shall be added penalties and interest as provided in the administrative provisions.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.35** Special authority to enforce collection of taxes collected; personal liability {#sec-47-818.35 omnilex-key=us-la-statutes--rs-title-47--47:818.35}
Notwithstanding any other provision of law to the contrary, if any individual, corporation, limited liability company, limited partnership, or other business organization fails to file returns or to remit the gasoline or diesel fuel taxes collected and not remitted, the secretary is authorized, as an alternative means of enforcing collection, to hold those owners, officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes collected, personally liable for the total amount of such taxes collected and not remitted together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such owners, officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who fail to remit the taxes collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.36** Unlawful use of tax collected; theft of funds {#sec-47-818.36 omnilex-key=us-la-statutes--rs-title-47--47:818.36}
Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this Chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom or appropriates the funds to their own use or to the use of any person not entitled thereto, shall be guilty of theft and subject to the provisions of R.S. 14:67.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.37** Persons required to be licensed {#sec-47-818.37 omnilex-key=us-la-statutes--rs-title-47--47:818.37}
A. No person shall engage in or do business in this state as any of the following without having first obtained the appropriate license or licenses issued by the secretary authorizing that business:
(1) A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(2) A permissive supplier who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(3) A distributor who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(4) An importer who may also act as an exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(5) A terminal operator.
(6) An exporter.
(7) A motor fuel transporter.
(8) A blender.
(9) An interstate motor fuel user.
(10) An aviation fuel dealer.
B. Notwithstanding any other law to the contrary, persons dealing solely in tax and fee paid product below the terminal rack shall not be required to be licensed. However, to be eligible to defer state excise tax or to receive the discount from the supplier or permissive supplier, or to be eligible for a refund of tax paid, the applicant must be registered with the department as an importer or distributor. In order for an applicant to make a claim for a refund of taxes paid, the applicant shall be licensed as required in this Part.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.*
##### **§ 47:818.38** Permissive supplier election; out-of-state removals {#sec-47-818.38 omnilex-key=us-la-statutes--rs-title-47--47:818.38}
A. A person may elect to obtain a permissive supplier license to collect and remit the taxes levied by this Subpart for gasoline or diesel fuel that is removed at a terminal in another state and has Louisiana as the destination state. A person electing to obtain a permissive supplier license waives any defense that this state lacks jurisdiction to require the collection of the tax due this state on the gasoline or diesel fuel intended for delivery to this state.
B. A licensed permissive supplier shall comply with all of the following requirements:
(1) Collect the tax due this state on the gasoline or diesel fuel.
(2) Report and pay the tax due on the gasoline or diesel fuel in the same manner as if the removal had occurred at a terminal located in Louisiana.
(3) Keep records of the removal of the gasoline or diesel fuel and submit to audits concerning the gasoline or diesel fuel as if the removal had occurred at a terminal located in Louisiana.
(4) Report sales to a person who is not licensed in this state where the destination state is Louisiana.
C. A licensed permissive supplier acknowledges that this state imposes the requirements listed in Subsection B of this Section and submits to the jurisdiction of this state only for purposes related to the administration of this Part.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.39** License application procedure {#sec-47-818.39 omnilex-key=us-la-statutes--rs-title-47--47:818.39}
A. To obtain a license under this Subpart an applicant shall file an application with the secretary on forms provided and shall furnish a bond as designated in R.S. 47:818.40 in the amount applicable to the license. The application shall include:
(1) The legal name and name under which the applicant transacts or intends to transact business.
(2) The mailing and physical address of the applicant's principal office, residence, or place of business in this state, or other location of the applicant.
(3) The applicant's federal employer identification number or, if an individual, the social security number in the absence of the federal employer identification number.
(4) The applicant's Louisiana revenue account number, if already assigned.
(5) If the applicant is not an individual, the names and social security numbers of the principal officers of an applicant corporation or the members of an applicant partnership or limited liability company, the managers of the facility, and the office, street, and post office box addresses of each.
(6) Any other information required by the secretary.
B. In addition to the information required in Subsection A of this Section:
(1) An applicant for a license as a supplier or permissive supplier shall have a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder that authorizes the applicant to enter into federal tax-free transactions of taxable gasoline or diesel fuel in the bulk transfer/terminal system and shall include the registration number of the certificate on the application for a license under this Section.
(2) An applicant for a license as a terminal operator shall have a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder that authorizes the applicant to enter into federal tax-free transactions of taxable gasoline or diesel fuel in the bulk transfer/terminal system and shall include the registration number of the certificate on the application for a license under this Section. In addition, the application for a terminal operator shall include the storage capacity of the facility.
(3) An applicant for a license as an importer or distributor who has a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder shall include the registration number of the certificate on the application for a license under this Section. An applicant shall list on the application each state from which the applicant intends to import gasoline or diesel fuel and, if required by a state listed, shall be licensed or registered for gasoline or diesel fuel tax purposes in that state. If a state listed requires that the applicant be licensed or registered, the applicant shall provide the applicant's license or registration number issued by that state. A licensee who intends to import gasoline or diesel fuel from a state not listed on its application for an importer's license shall provide the secretary written notice of the action before importing gasoline or diesel fuel from that state. The notice shall include the information that is required on the license application.
(4) An applicant for a license as an exporter shall list on the application each state to which the applicant intends to export gasoline or diesel fuel and, if required by a state listed, shall be licensed or registered for gasoline or diesel fuel tax purposes in that state. If a state listed requires that the applicant be licensed or registered, the applicant shall provide the applicant's license or registration number issued by that state. A licensee who intends to export gasoline or diesel fuel to a state not listed on its application for an exporter's license shall provide the secretary written notice of the action before exporting gasoline or diesel fuel to that state. The notice shall include the information that is required on the license application. All exporters must hold a license to export by either their own vehicle or by a truck common carrier.
(5) An applicant for a license as a motor fuel transporter shall list on the application each state from which and to which the applicant intends to transport gasoline or diesel fuel and, if required by a state listed, shall be licensed or registered for fuel tax purposes in that state. If a state listed requires that the applicant be licensed or registered, the applicant shall provide the applicant's license or registration number issued by that state. A licensee who intends to transport gasoline or diesel fuel from or to a state not listed on its application for a motor fuel transporter's license shall provide the secretary written notice of the action before transporting gasoline or diesel fuel from or to that state. The notice shall include the information that is required on the license application.
(6) An applicant for a license as an interstate motor fuel user may either be a registered participant of IFTA or must provide a bond as provided in R.S. 47:818.40. The licensee shall file reports in all states in which he operates in accordance with the requirements of those states. The licensee may receive a tax refund or credit on the amount of tax paid on fuels purchased in this state which exceeds the amount of fuel that would be consumed, based on the total motor vehicle mileage in the state. An interstate motor fuel user may determine his average number of miles of motor vehicle travel per gallon of fuel by dividing the total miles traveled by the number of gallons consumed in the entire operation of his vehicles. If the licensee cannot furnish satisfactory evidence of his average number of miles per gallon of fuel, the secretary shall determine the rate to be applied, which in no event shall exceed an average of five miles per gallon of fuel.
C. Upon approval of the bond required in R.S. 47:818.40, the secretary shall issue to the applicant the appropriate license or licenses. A license is not transferable and remains in effect until surrendered, canceled, or revoked. The license must be posted in a conspicuous place or kept available for inspection at the principal place of business of the license holder. A copy of the license must be kept at each place of business or other place of storage from which gasoline or diesel fuel is sold, distributed, or used and in each motor vehicle used by the license holder to transport gasoline or diesel fuel purchased by the license holder for resale, distribution, or use.
D. The secretary shall maintain a record of:
(1) All persons to whom a license has been issued under this Subpart.
(2) All persons holding a current license issued under this Subpart by license category.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.40** Bond requirements; amounts {#sec-47-818.40 omnilex-key=us-la-statutes--rs-title-47--47:818.40}
A. Upon approval of the application by the secretary, the applicant shall file with the secretary a surety bond executed in favor of the secretary in the amount as follows:
(1) For a supplier or permissive supplier, the amount of the bond shall be a minimum of fifty thousand dollars or an amount equal to three months tax liability, whichever is greater, and only one surety bond shall be required for a supplier that is also a terminal operator.
(2) For a distributor, importer, exporter, blender, or interstate motor fuel user license, the amount of the bond shall be a minimum of twenty thousand dollars or an amount equal to three months tax liability, whichever is greater. In computing the amount of the bond, the amount of tax liability shall be reduced by the amount paid to the supplier or permissive supplier.
(3) For any person requiring multiple licenses, the minimum bond shall be equal to the highest bond level required.
(4) For a motor fuel transporter or aviation fuel dealer license, no bond shall be required.
(5) For a terminal operator license, the amount of the bond shall be a minimum of one million dollars or an amount equal to three months tax liability, whichever is greater, and only one surety bond shall be required for a terminal operator that is also a supplier.
B. The secretary may require an additional bond amount from the licensee when:
(1) Liability upon the previous bond is discharged or reduced by a judgment rendered, payment made, or is otherwise disposed of.
(2) In the opinion of the secretary, any surety on the previous bond becomes unsatisfactory.
(3) The licensee no longer meets the conditions for waiver of bond as set forth in Subsection F of this Section.
C. The licensee must file the additional bond amount within thirty days from the date such notice is mailed by the secretary. The secretary may immediately revoke the licensee's license upon the expiration of the thirty-day period if the licensee fails to provide the additional bond amount requested.
D. The surety must be authorized to engage in business within this state. The surety bond shall be conditioned upon faithful compliance with the provisions of this Part, including the filing of the returns and payment of all tax prescribed by this Subpart. The surety bond shall be approved by the secretary as to sufficiency and form and shall indemnify the state against any loss arising from the failure of the licensee to pay for any cause whatever the tax levied by this Subpart.
E. Any surety on an existing bond furnished by a person required to be licensed may notify the secretary in writing of its intent to cancel the bond. The secretary shall immediately notify the licensee of the intent of the surety to cancel, and the licensee shall have thirty days from the date of receipt of such notice to provide a sufficient replacement bond. The secretary may immediately cancel the licensee's license upon expiration of the thirty-day period set out above if the licensee fails to provide a new replacement bond. The surety requesting cancellation shall remain liable for any liability already accrued or which shall accrue during the thirty-day period set out above, but shall not be responsible for any liability which accrues after said thirty-day period.
F.(1) The secretary is authorized to waive the furnishing of this surety bond by any licensee who meets all the following:
(a) Has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required.
(b) Has had a bond on file with the secretary for a period of not less than three years.
(c) Has not been delinquent in remitting taxes accrued or accruing under this Subpart during the three-year period immediately preceding the filing of an application for waiver of the bond.
(2) The secretary is authorized to waive the furnishing of a surety bond by a terminal operator if no less than seventy-five percent of the direct owners and seventy-five percent of the ownership interest of the terminal are direct owners of a business formerly licensed as a distributor that was granted a bond waiver and is currently licensed as a supplier, and such business has and agrees to maintain assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required.
G. Any licensee whose bond was waived prior to July 1, 2006, as either a gasoline dealer, gasoline jobber, or special fuel supplier and who meets the requirements provided in Subsection F of this Section will not be required to provide a new bond.
H. If any licensee whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Subpart, the secretary may require that such licensee furnish a bond in the amount required in this Section, and such licensee shall not be eligible for a waiver of the bond for a period of three years from the date the bond is furnished.
*Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §2, eff. July 9, 2007; Acts 2010, No. 523, §1.*
##### **§ 47:818.41** Grounds for denial of license {#sec-47-818.41 omnilex-key=us-la-statutes--rs-title-47--47:818.41}
A. The secretary may refuse to issue a license under this Subpart if the applicant or any principal of the applicant:
(1) Had a license or registration issued under prior law or this Subpart canceled by the secretary for reason as set forth in R.S. 47:818.42.
(2) Had a license or registration issued by another state revoked, denied, or canceled for cause.
(3) Had a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder, or a similar federal authorization, revoked.
(4) Has been convicted of any offense involving fraud or misrepresentation.
(5) Has been convicted of any other offense that indicates that the applicant may not comply with this Subpart if issued a license.
(6) Is in arrears to the state for any taxes.
(7) Is determined not to be the real party in interest.
(8) His agents, officers, or employees have a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction.
(9) For good cause as determined by the secretary.
B. No license shall be granted when the applicant or anyone connected with the applicant's business has been previously convicted of any violation of this Chapter or of any felony under the laws of this state or of the United States.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.42** License revocation; cancellation {#sec-47-818.42 omnilex-key=us-la-statutes--rs-title-47--47:818.42}
A. The secretary may revoke the license of any person licensed under this Subpart, upon written notice sent by certified mail to the licensee's last known address appearing in the secretary's files, for any of the following reasons:
(1) Filing by the licensee of a false report of the data or information required by this Subpart.
(2) Failure, refusal, or neglect of the licensee to file a report or information required by this Subpart.
(3) Failure of the licensee to pay the full amount of all taxes due or pay any penalties or interest due as required to be paid by such licensee.
(4) Failure of the licensee to keep accurate records of the quantities of gasoline or diesel fuel received, produced, refined, manufactured, compounded, sold, or used in Louisiana.
(5) Failure to file a new, larger, or additional surety bond as required by the secretary pursuant to R.S. 47:818.40 of this Subpart.
(6) Conviction of the licensee, licensee's agents, officers or employees, or a principal of the licensee for any act prohibited under this Subpart.
(7) Failure, refusal, or neglect of a licensee to comply with any other provision of this Chapter or any rule promulgated pursuant to this Chapter.
(8) Having a license or registration issued by another state canceled for cause.
(9) The licensee is determined not to be the real party in interest.
(10) Any prior license of the real party in interest has been revoked for cause.
(11) The licensee, or any of the licensee's agents, officers, or employees, has a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction and the conviction was not disclosed on the application.
B. The secretary shall refuse to grant or shall suspend any license previously granted for a period of at least thirty days, or until such time as the applicant may supply the secretary with evidence to the contrary, where there is prima facie evidence that the applicant, in the discretion of the secretary, is not a person of good moral character, or has violated the provisions of this Chapter or any rules, regulations, or instructions issued in connection therewith. The period of suspension set forth above shall under no circumstances exceed ninety calendar days from the date of suspension, unless at the end of the ninety-day period the secretary determines that the reason for the suspension still exists and in such cases the secretary may continue the period of suspension until sufficient evidence has been provided that the reason for suspension no longer exists.
C. The secretary shall cancel any license upon the written request of the licensee or upon the change in ownership or control of the licensed business.
D. Upon revocation or cancellation of any license, the license shall be surrendered to the secretary and the tax levied under this Subpart becomes due and payable within fifteen days on all untaxed gasoline or diesel fuel held in storage or otherwise in the possession of the licensee and all gasoline or diesel fuel sold, delivered, or used prior to the revocation or cancellation on which the tax has not been paid.
E. The secretary will not issue a new license to the same person for a period of three years from the date of revocation.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.43** Notice of discontinuance, sale, or transfer of business {#sec-47-818.43 omnilex-key=us-la-statutes--rs-title-47--47:818.43}
A. Prior to discontinuing any business issued a license authorized by this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the time the discontinuance, sale, or transfer takes effect and shall surrender the license to the secretary. The notice shall state the effective date of the discontinuance and, if the licensee has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the secretary.
B. If any licensee liable for any tax, interest, or penalty levied hereunder sells or transfers the business or quits the business, he shall make a final return and payment within fifteen days after the date of selling, transferring, or quitting the business. The successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money as above provided, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on the account of the operation of the business by any former owner, owners, or assigns.
C. In the case of a licensee who has quit a business and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that licensee shall be liable for any tax, interest, or penalty owed by the original business.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.44** Cooperative agreements between states for collection and payment of taxes {#sec-47-818.44 omnilex-key=us-la-statutes--rs-title-47--47:818.44}
A. The secretary may enter into reciprocity agreements on behalf of the state of Louisiana with authorized representatives of other states for the purpose of determining methods for collecting and forwarding of gasoline or diesel fuel taxes and penalties.
B. In lieu of the requirements of this Part with respect to licensing, bonding, reporting, and auditing of an interstate motor fuel user, the secretary is authorized to enter into the International Fuel Tax Agreement or other cooperative compacts or agreements with another state or other states or provinces to permit base state or base jurisdiction licensing of persons importing gasoline or diesel fuel into this state and liable for the tax levied by this Part, and to provide for the cooperation and assistance among the member states and provinces in the administration and collection of motor fuels consumption or use taxes.
C. Any agreement or amendment entered into on behalf of the state of Louisiana shall not be effective until stated in writing and filed with the secretary.
D. An agreement may provide:
(1) For determining the base state for users, user records requirements, audit procedures, exchange of information, and persons eligible for tax licensing.
(2) For defining qualified motor vehicles.
(3) For determining if bonding is required.
(4) For specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting.
(5) For any other provisions as will facilitate the administration of the agreement.
E. The secretary may, as required by terms of the agreement, forward to officers of another state any information in the secretary's possession relative to the manufacture, receipt, sale, use, transportation, or shipment of gasoline or diesel fuels by any person. The secretary may disclose to officers of another state the location of offices, motor vehicles, and other real and personal property of users of gasoline or diesel fuels.
F. An agreement may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the finding of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels. For persons not based in this state and who have taxable use of motor fuels in this state, the secretary may serve the audit findings received from another state in the form of a proposed assessment on the person as though an audit was conducted by the secretary.
G. Any agreement entered into under this Section shall not preclude the secretary from auditing the records of any person covered by the provisions of this Part.
H. The secretary may promulgate rules and regulations for the administration and enforcement of any such agreement.
I. The legal remedies and procedures for any persons served with an order or proposed assessment under this Part shall be as prescribed by law.
J. An interstate motor fuel user licensed in accordance with the provisions of such an agreement authorized by this Section shall be considered fully licensed in Louisiana.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.45** Engaging in business without a license; penalty {#sec-47-818.45 omnilex-key=us-la-statutes--rs-title-47--47:818.45}
A. Any person who engages in or does any business activity for which a license is required by this Chapter without having first obtained and subsequently retained such a valid license is subject to the following penalty:
(1) For the first violation, the amount is ten thousand dollars.
(2) For each subsequent violation, the penalty is multiplied by the sum of the current violation plus prior violations.
B. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.46** Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business {#sec-47-818.46 omnilex-key=us-la-statutes--rs-title-47--47:818.46}
A. Failure to pay any tax levied in this Subpart or any interest, penalties, or costs applicable thereto or failure to furnish bond as provided in this Subpart shall ipso facto and without demand or putting in default, make the said tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or diesel fuel as defined in this Subpart, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or diesel fuel is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or diesel fuel licensees are hereby made responsible for the payment of the tax applicable thereto as levied in this Subpart, together with any interest, penalties, and costs accruing thereon; and the secretary is hereby specifically authorized to attach, seize, or sequester any gasoline or diesel fuel subject to tax under this Subpart when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed except that no bond shall be required of the secretary.
B. When any licensee fails to pay any tax levied under this Subpart or any interest, penalties, or costs applicable thereto or fails to furnish bond as provided in this Subpart, the secretary is authorized to take a rule on the said licensee, by motion in a court of competent jurisdiction, to show cause in not less than two nor more than ten days, exclusive of holidays, after the service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference, why said licensee should not be ordered to cease from further pursuit of business as a licensee. In case the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state prohibiting such licensee from the further pursuit of the business until such time as he has paid the said delinquent tax, penalties, and interest and in addition has furnished the bond. Every violation of the injunction shall be considered as a contempt of court and punished according to law.
C. When a bond has been furnished by the licensee, the surety on said bond may be joined in said rule with the licensee and condemned in solido for the amount of tax, interest, penalties, attorney fees, and costs.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.47** Shipping documents {#sec-47-818.47 omnilex-key=us-la-statutes--rs-title-47--47:818.47}
A. Each person operating a refinery or terminal rack or any other facility where gasoline or diesel fuel is removed for transporting in a rail car or highway vehicle other than in the fuel supply tank shall prepare and provide to the operator of every rail car or highway vehicle receiving gasoline or diesel fuel at the facility a shipping document using a preprinted or machine generated form. The shipping document shall include:
(1) The name and physical address of the terminal or bulk plant from which the gasoline or diesel fuel was received.
(2) The name, federal employer identification number, or if an individual, the social security number if the federal employer identification number is not available, and address of the motor fuel transporter transporting the gasoline or diesel fuel.
(3) The date the gasoline or diesel fuel was loaded.
(4) The type of gasoline or diesel fuel.
(5) The number of gallons in:
(a) Net gallons if purchased from a terminal for export or import, or
(b) Net gallons or gross gallons if purchased from a bulk plant.
(6) The destination of the gasoline or diesel fuel as represented by the purchaser of the gasoline or diesel fuel and the number of gallons of the gasoline or diesel fuel to be delivered, if delivery is to only one state.
(7) The name, federal employer identification number, or if an individual, the social security number if the federal employer identification number is not available, and physical address of the purchaser of the gasoline or diesel fuel.
(8) Any other information that, in the opinion of the secretary, is necessary for the proper administration of this Part.
B. Every person transporting gasoline or diesel fuel in Louisiana in a rail car or highway vehicle other than in its supply tank shall carry on board a shipping document issued by the facility where the product was obtained.
C. A person may not import gasoline or diesel fuel to a destination in this state or export gasoline or diesel fuel to a destination outside this state by any means unless the person possesses a shipping document for that gasoline or diesel fuel issued by the facility where the gasoline or diesel fuel was obtained.
D. If gasoline or diesel fuel is to be delivered to more than one state, the terminal shall document the split loads by issuing shipping documents that list the destination state of each portion of the gasoline or diesel fuel.
E. The terminal operator, bulk plant, carrier, licensed distributor or supplier, and the person that received the gasoline or diesel fuel shall:
(1) Retain a copy of the shipping document for at least four years from the date the fuel is received.
(2) Provide a copy of the document to the secretary or any law enforcement officer not later than thirty days after the date a request for the copy is received.
F. An importer, exporter, or motor fuel transporter shall keep in their possession the shipping document issued by the terminal or bulk plant when transporting gasoline or diesel fuel imported into this state or for export from this state. The importer, exporter, or motor fuel transporter shall show the document to the secretary or any law enforcement officer on request. The secretary may delegate authority to inspect the document to other governmental agencies. The importer, exporter, or motor fuel transporter shall provide a copy of the shipping document to the person that receives the gasoline or diesel fuel when it is delivered.
G. No person shall accept delivery of gasoline or diesel fuel into storage facilities in Louisiana if that delivery is not accompanied by the shipping document that sets out on its face Louisiana as the state of destination of the gasoline or diesel fuel. Each operator of a retail outlet shall receive, examine, and retain the shipping document received from the motor fuel transporter for every shipment of gasoline or diesel fuel that is delivered to each location, with record retention of the shipping document at the location for thirty days. At the end of thirty days, the shipping document shall be maintained with the required books and records for a period of four years from the date of shipment.
H. Failure to comply with the provisions of this Section may result in a penalty of one thousand dollars being imposed by the secretary on the person operating the refinery or terminal rack or other facility. This penalty shall be multiplied by the sum of the current violation plus prior violations of this Section, if any.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.48** Diversions {#sec-47-818.48 omnilex-key=us-la-statutes--rs-title-47--47:818.48}
A. The importer, exporter, or motor fuel transporter shall deliver gasoline or diesel fuel only to the destination state or states indicated on the shipping document. However, a shipment of gasoline or diesel fuel may be diverted from the destination stated on the original shipping document where the shipping document is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping document, the shipper, the motor fuel transporter, or an agent of either, shall:
(1) Notify the National Fuel Diversion Registry that the motor fuel transporter has received, after the shipping document was issued, instructions to deliver the gasoline or diesel fuel to a different destination state.
(2) Receive a diversion number from the National Fuel Diversion Registry.
(3) Manually write the change in destination state and the diversion number on the shipping document.
(4) Give a copy of the amended shipping document to the person to whom the gasoline or diesel fuel is delivered.
B. The licensee ordering the diversion is responsible for paying the applicable destination state taxes along with filing a claim for refund with the origin state or the original destination state whose taxes have been collected.
C. The secretary may assess a penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars, whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping document other than as provided herein. No penalty will be assessed in those cases where the prior notification required in Subsection A was not accomplished due to error, other than negligence, if within three working days the shipper, the motor fuel transporter, or the agent of either, notifies the secretary of the diversion and error.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.49** Transportation of gasoline or diesel fuel; penalty {#sec-47-818.49 omnilex-key=us-la-statutes--rs-title-47--47:818.49}
A. Every motor vehicle being operated by private and/or for-hire carriers of property shall be marked as specified in this Section if that vehicle is transporting hazardous materials, including gasoline or diesel fuel of a kind or quantity that requires the vehicle to be marked or placarded in accordance with the Hazardous Materials Regulations of the United States Department of Transportation, and is operating under its own power, either alone or in combination.
(1) The marking or placard shall display the following information:
(a) The name or trade name of the private and/or for-hire carrier operating the vehicle.
(b) The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based.
(c) If the name of a person other than the operating carrier appears on the vehicle, the words "operated by" should immediately precede the information required by this Section.
(d) Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this Section.
(2) The marking shall meet the following requirements:
(a) Appear on both sides of the vehicle.
(b) Be in letters that contrast sharply in color with the background.
(c) Be readily legible during daylight hours while the vehicle is stationary.
(d) Be kept and maintained in a manner that retains the legibility required by this Section.
(e) The marking may consist of a removable device if that device meets the identification and legibility requirements of this Section.
(3) The marking provisions of this Section as to the word "gasoline" or "diesel fuel" shall not apply to a vehicle transporting gasoline or diesel fuel in the fuel tank thereof supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor or fuel injectors of the vehicle and used exclusively for propelling means, nor to vehicles transporting gasoline or diesel fuel in quantities of not more than five gallons for delivery in response to emergency calls.
B. Failure to comply with the provisions of this Section may result in a penalty of one thousand dollars. For each subsequent violation, the penalty is multiplied by the sum of the current violation plus all prior violation(s) of this Section.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.50** Fuel invoices required {#sec-47-818.50 omnilex-key=us-la-statutes--rs-title-47--47:818.50}
A. For each delivery of gasoline or diesel fuel into the fuel supply tank of a highway vehicle subject to inspection as provided in R.S. 47:818.51, the required record shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be printed, or stamped with a rubber stamp the name and address of the entity making such delivery and on which shall be shown, in spaces to be provided on such invoice:
(1) The date of delivery.
(2) The number of gallons.
(3) The kind of fuel delivered.
(4) The total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub meter reading or in the case of interstate passenger buses registered with the Interstate Commerce Commission or its successor by such documentation acceptable to the secretary.
(5) The state highway license number or unit number of said vehicle.
B. The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. One counterpart of the invoice shall be kept by the vendor, making such delivery as a part of his record and for the period of time and purposes established by the secretary. One counterpart shall be delivered to the operator of the highway vehicle and carried in the cab compartment of the highway vehicle for inspection by the secretary or his authorized designee, until the fuel it covers has been consumed.
C. For purposes of substantiating a tax refund claim, a computer-generated record from the seller of the fuel showing the required information may be substituted for the invoices required herein.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.51** Power to stop and investigate vehicles; fine, collection, enforcement {#sec-47-818.51 omnilex-key=us-la-statutes--rs-title-47--47:818.51}
A. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is empowered to stop any commercial motor vehicle which appears to be operating with gasoline or diesel fuel for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Subpart have been paid or whether the vehicle is being operated in compliance with the provisions of this Subpart.
B. If, after such examination or investigation, it is determined that the tax imposed by this Subpart has not been paid with respect to the gasoline or diesel fuel being used in said vehicle, the secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer may assess the tax due together with the applicable penalty provided in this Subpart, to the owner or driver of the vehicle.
C. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is hereby empowered to impound any vehicle found to be operating in violation of this Subpart or any vehicle for which inspection has been refused until such time as an inspection has been completed or any tax, interest, penalties, and other charges assessed as provided herein have been paid.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.52** Fuel use violations; penalty {#sec-47-818.52 omnilex-key=us-la-statutes--rs-title-47--47:818.52}
A.(1) It shall be unlawful for any person to operate vehicles registered for or required to be registered for highway use with gasoline or undyed diesel fuel that has not been taxed or with diesel fuel which contains any evidence of the dye or chemical marker as required pursuant to the regulations promulgated under 26 USC 4082. Those vehicles allowed to use dyed diesel fuel on the highway under 26 USC 4082 or regulations adopted thereunder, but which are subject to the state tax, shall not be considered in violation of this Subpart.
(2) No person shall sell or offer to sell gasoline or diesel fuels that contain any evidence of the dye or chemical marker unless the fuel-dispensing device is clearly marked with a notice that the gasoline or diesel fuel is dyed or chemically marked. Any dyed gasoline or diesel fuel that is sold or held for sale by any person for any use that is not a nontaxable use; any dyed gasoline or diesel fuel held for use or used by any person for use other than a nontaxable use and such person knew, or had reason to know, that such fuel was dyed; or any person who alters, or attempts to alter, the strength or composition of any dye or marker in any dyed fuel is subject to a penalty.
B. Any authorized designee of the secretary of the Department of Revenue or officer authorized under R.S. 47:818.51 who has reasonable grounds to suspect a violation of this Section may inspect the fuel in the fuel supply tank of any highway vehicle or the fuel storage facilities and dispensing devices of any fuel handler to determine compliance.
C. Any person violating any provision of this Section is subject to a penalty in the amount of ten dollars for every gallon of fuel involved or one thousand dollars, whichever is greater. For subsequent violations, the penalty is multiplied by the sum of the current violation plus all prior violations of this Section. If the penalty is imposed on any business entity, each officer, employee, or agent of the entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with the entity for the penalty. This penalty shall be assessed and collected in the same manner as is provided for in Paragraph (2) of Subsection A of this Section.
D. Upon issuance of the violation ticket by the secretary or his authorized designee or any weights and standard police officer or any motor carrier safety police officer, the secretary will send a notice of fine by certified mail to the address listed on the violation report, or to the taxpayer's last known address, or to any address obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software. The procedure for collection, payment and enforcement of the fine assessed shall be as follows:
(1) An owner or driver shall pay the fine or request an agency review of the fine within thirty days of the secretary's notice of fine.
(2) If after sixty days, the secretary has not received payment of the fine or a request for an agency review by a driver who is a resident of Louisiana or who has a domicile in Louisiana, the secretary, or at the secretary's request, the Department of Transportation and Development or the Department of Public Safety and Corrections, may order that the driver's license of the operator of the vehicle issued the violation ticket be suspended or renewal or reissuance of the driver's license be denied, or both. Upon receipt of the payment of the fine, the agency that requested the action shall direct that the driver's license of the operator of the vehicle be reinstated.
(3)(a) Any owner or driver who pays an assessed fine in accordance with the provisions of this Section shall have a period of ninety days after the date of payment to institute a civil suit against the Department of Revenue to recover the fine so paid. However, the ninety-day time period to institute a civil suit against the department shall be suspended for any owner or driver who timely requests an agency review in accordance with the provisions of this Section, in which case the owner or driver shall have a period of ninety days after the final disposition of the agency review to institute a civil suit against the department to recover the fine so paid.
(b) The right to sue for recovery of a fine shall afford a legal remedy and right of action in any state district court for a full and complete adjudication of any questions arising in the enforcement thereof. Any such suit shall be instituted in East Baton Rouge Parish. In any such suit, service of process shall be made on the department, through the secretary. The secretary shall be a necessary and proper party defendant in any such suit.
(4) No court of this state shall issue any process whatsoever to restrain the collection of any fine assessed by the secretary pursuant to this Subpart.
(5) If upon expiration of the ninety-day period provided in Subparagraph (3)(a) of this Section any fine assessed remains unpaid, the secretary may institute a civil suit in East Baton Rouge Parish against the owner or driver to collect any fine assessed but unpaid. The secretary shall have one year from the date of expiration of the ninety-day period to institute such a suit.
(6) Notwithstanding the above provisions, any member of the armed forces who is in uniform or presents an order for duty and who is operating a military vehicle in the line of duty in violation of this provision or of any provision of R.S. 32:380 through 387 or any regulation of the Department of Transportation and Development or Department of Revenue adopted pursuant thereto shall not be required to pay the fine assessed or be required to surrender his Louisiana driver's license. However, the owner of the vehicle or the federal government shall pay the fine within thirty days.
E. The taxpayer, within thirty calendar days from the date of the notice that the fine has been assessed, may protest. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the secretary's determination. The protesting party will not be afforded the opportunity to personally appear before the secretary or his authorized designee. Only the taxpayer's written statement shall be considered.
F. All specific fines and penalties collected by the Department of Public Safety and Corrections or the Department of Transportation and Development in accordance with this Subpart shall be paid to the secretary of the Department of Public Safety and Corrections or the Department of Transportation and Development, whichever agency issued the violation ticket, who shall pay said penalties into the state treasury on or before the twenty-fifth day of each month following their collection and, in accordance with Article VII, Section 9 of the Constitution of Louisiana, such funds shall be credited to the Bond Security and Redemption Fund. However, after a sufficient amount of the penalties collected is allocated from the fund to pay all obligations secured by the full faith and credit of the state within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security and Redemption Fund pursuant to this Paragraph into the Transportation Trust Fund created under Article VII, Section 27 of the Constitution of Louisiana.
G. The secretary shall adopt rules in accordance with the Administrative Procedure Act to govern agency review and any actions taken based on the findings of the agency.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.53** Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks {#sec-47-818.53 omnilex-key=us-la-statutes--rs-title-47--47:818.53}
A. It shall be a violation of this Subpart for a highway vehicle to operate within the state of Louisiana:
(1) When transporting gasoline or diesel fuels in any cargo tank from which gasoline or diesel fuels are sold or delivered that is connected by pipe, tube, valve, or otherwise with the carburetor or fuel injectors, or with the fuel supply tank feeding the motor vehicle transporting gasoline or diesel fuels.
(2) Without an odometer or hub meter which is kept at all times in good operating condition to correctly measure and register the miles traveled by such vehicle. Interstate passenger buses registered with the Interstate Commerce Commission or its successor not so equipped shall not be in violation of this Section if a record of miles traveled is maintained on a form or report approved by the secretary and is carried in the vehicle at all times.
(3) Without the true owner's name and address or adequate identification, or name or trade name in the case of an interstate motor carrier under whose authority the vehicle is operated and who is registered with the Interstate Commerce Commission or its successor, on the cab in letters not less than two inches high. The name and address of the owner must be legible at a distance of twenty-five feet. Pickup trucks or any truck of manufacturer's rating carrying capacity of two thousand pounds or less is excluded from this Subsection, unless the truck is a public for-hire truck used primarily for transporting cargo.
(4) Unless the person operating the vehicle has in his possession an invoice for the fuel which meets the requirements of R.S. 47:818.50.
B. In addition to any other penalties which may be incurred, there is hereby levied a specific penalty of one hundred dollars for each violation of the provisions of this Section. This penalty shall be assessed by the secretary of the Department of Revenue or his authorized designee or the weights and standards police officer or the motor carrier safety police officer and shall be collected in the same manner as is provided for the collection of tax.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.54** Improper sale or use of untaxed gasoline or diesel fuel; penalty {#sec-47-818.54 omnilex-key=us-la-statutes--rs-title-47--47:818.54}
A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section:
(1) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.
(2) Acquires, sells, or stores any dyed gasoline for use in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.
(3) Acquires, sells, or stores any dyed diesel fuel for use in a highway vehicle unless the tax levied by this Subpart has been paid.
(4) Uses any dyed gasoline in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid.
B. The amount of the penalty for any violation as described in Subsection A of this Section is ten dollars per gallon of gasoline or diesel fuel based upon the maximum capacity of the fuel storage tank, container, or storage tank of the highway vehicle.
C. Each violation is subject to a separate penalty.
D. The penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.55** Authorization to search; seizure of equipment for evidence {#sec-47-818.55 omnilex-key=us-la-statutes--rs-title-47--47:818.55}
A. The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Subpart have been, or are being violated.
B. Any automobile, truck, boat, conveyance, vehicle, or other means of transportation caught or detected transporting any gasoline or diesel fuel on which any tax as levied by this Subpart has not been paid is prohibited and the means so used in the transportation of the gasoline or diesel fuel shall be subject to seizure by the collection and forfeiture and sale as provided in this Subpart.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.56** Inspection of records, storage facilities; penalty {#sec-47-818.56 omnilex-key=us-la-statutes--rs-title-47--47:818.56}
A. The secretary is specifically authorized to examine at all reasonable hours the books, records, and other documents of all companies, agencies, or firms operating in this state, whether these companies, agencies, or firms conduct their business by rail, water, or otherwise, in order to determine what licensees are importing or otherwise shipping gasoline or diesel fuel which are liable for tax under this Part.
B. A person who refuses to permit an inspection of records or storage facilities or an audit is subject to a penalty of five thousand dollars in addition to any other penalty imposed by other provisions of this Subtitle.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.57** Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment {#sec-47-818.57 omnilex-key=us-la-statutes--rs-title-47--47:818.57}
A. Upon the discovery of any gasoline or diesel fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the secretary shall order the tank or other storage receptacle in which the gasoline or diesel fuel is located to be seized and locked or sealed until the tax, interest, penalties, and additions levied under this Subpart are assessed and paid.
B. If the assessment for the tax is not paid within thirty days, the secretary is hereby authorized, in addition to the other remedies authorized in this Subpart, to sell the gasoline or diesel fuel and use the proceeds of the sale to satisfy the assessment due, with any funds that exceed the assessment and costs of the sale being returned to the owner of the gasoline or diesel fuel.
C. All gasoline or diesel fuel, and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported, or acquired gasoline or diesel fuel, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported, or acquired gasoline or diesel fuel is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of gasoline or diesel fuel, shall be subject to seizure by the secretary and forfeiture and sale in the manner provided for in this Subpart.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.58** Procedure for forfeiture and sale {#sec-47-818.58 omnilex-key=us-la-statutes--rs-title-47--47:818.58}
A. The secretary is authorized, in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the transportation, of any gasoline or diesel fuel on which a tax is levied by this Subpart, and on which the tax has not been paid in the manner therein provided, to demand the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation.
B. In all cases where it is made to appear by affidavit, that the residence of the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation is out of state or is unknown to the secretary, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the absent owner, against whom the rule shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the secretary or one of his assistants or by the attorney representing the secretary, if it is not convenient to obtain the affidavit from the secretary. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but shall not waive time or any legal defense.
C. If upon the trial of the proceeding it is established that the automobile, truck, boat, conveyance, vehicle, or other means of transportation has been used to transport any gasoline or diesel fuel on which the tax has not been paid, then the court shall render judgment accordingly, declaring the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other means of transportation, and ordering the sale thereof after ten days notice by advertisement in the official parish paper where the seizure is made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made, at public auction at the courthouse to the highest bidder for cash and without appraisal; it being the intent and purpose of this Section to afford by these proceedings the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of this Section that the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate as a penalty for the violation of this Subpart by illegal transportation; and the payment of the tax due at the moment of the seizure or thereafter shall not operate to prevent, abate, discontinue, or defeat the forfeiture and sale of the said property.
D. All funds collected from the said seized and forfeited property shall be paid into the state treasury and credited to the same fund or funds that would receive credit for the tax on the product illegally transported.
E. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten percent, which shall be taxed as costs and shall be paid out of the proceeds of the sale of said property.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.59** Commission of prohibited acts; penalties {#sec-47-818.59 omnilex-key=us-la-statutes--rs-title-47--47:818.59}
A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned not more than two years, or both:
(1) Fails to maintain any record required by this Subpart.
(2) Makes a false statement in a license application, return, invoice, statement, or any other document required under this Subpart.
(3) Makes a false statement in an application for a refund.
(4) Fails to make a required disclosure of the correct amount of gasoline or diesel fuel sold or used in this state.
(5) Fails to file a new, replacement, larger, or additional surety bond as required under this Subpart.
(6) Uses, delivers, or sells any aviation fuel for use or intended for use in highway vehicles.
(7) Interferes with or refuses to permit seizures authorized by this Subpart.
(8) Delivers gasoline or diesel fuel from a transport vehicle to the fuel supply tank of a highway vehicle.
(9) Dispenses or allows to be dispensed into the supply tank of a vehicle, watercraft, or aircraft any gasoline on which tax levied by this Subpart has not been paid.
(10) Dispenses into the supply tank of a highway vehicle required to be licensed any diesel fuel on which tax levied by this Subpart has not been paid.
(11) Purchases gasoline or diesel fuel from an unlicensed supplier, unlicensed permissive supplier, unlicensed importer, or unlicensed distributor.
B. Any person who commits any of the following offenses with the intent either to evade or circumvent the tax levied by this Subpart or to assist any other person in efforts to evade or circumvent the tax levied by this Subpart is guilty of a felony, and upon conviction thereof, shall be fined not less than five thousand dollars nor more than an amount commensurate to the amount of tax combined with interest and penalties lost to the state due to said actions or imprisoned with or without hard labor for not less than two nor more than ten years, or both:
(1) Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered, or interfered with, a totalizer attached to gasoline or diesel fuel pumps to measure the dispensing of gasoline or diesel fuel.
(2) Fails to pay gasoline or diesel fuel taxes and diverts the tax proceeds for other purposes.
(3) As a licensee or the agent or representative of a licensee, converts or attempts to convert gasoline or diesel fuel tax proceeds for the use of the licensee or the licensee's agent or representative, with the intent to defraud this state.
(4) Collects gasoline or diesel fuel taxes when not authorized or licensed by the secretary to do so.
(5) Imports gasoline or diesel fuel into this state in contravention of this Subpart.
(6) Conspires with any person or persons to engage in an act, plan, or scheme to defraud this state of gasoline or diesel fuel tax proceeds.
(7) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel.
(8) Fails to remit to the secretary any tax levied pursuant to this Subpart, if the person has added or represented that the tax was added to the sales price of the gasoline or diesel fuel and has collected the amount of the tax.
C. Each offense is subject to a separate penalty.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.60** Marking requirements for gasoline or diesel fuel storage facilities; separate storage {#sec-47-818.60 omnilex-key=us-la-statutes--rs-title-47--47:818.60}
A. All licensed distributors who are registered to have separate facilities for storing refund gasoline and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "REFUND GASOLINE" in letters not less than five inches high. Suppliers are required to collect the tax levied hereunder; however, dyed gasoline can only be sold to purchasers who have registered with the secretary to purchase dyed gasoline to be used for refundable purposes, and such sales to end users must be evidenced by a special invoice as required by the secretary.
B. Any gasoline which is intended to be stored in separate facilities as provided in Subsection A of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary.
C. All licensed distributors of diesel fuel who maintain their own storage tanks in this state are required to have a separate storage tank for taxable diesel fuel, which tanks are to be physically separate and apart from any other tanks or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place the words "TAX-PAID FUELS" in letters not less than five inches high.
D. All licensed distributors who are registered to have separate facilities for storing dyed diesel fuel not intended for highway vehicle use and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "DYED FUEL - NOT FOR MOTOR VEHICLE USE" in letters not less than five inches high. If such tanks are not provided, then all diesel fuel delivered into storage tanks suitable for fueling motor vehicles becomes taxable.
E. Any diesel fuel which is intended to be stored in separate facilities as provided in Subsection D of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 USC 4082.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.61** Metric conversion {#sec-47-818.61 omnilex-key=us-la-statutes--rs-title-47--47:818.61}
Motor fuels sold, used, consumed, or otherwise acquired or measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one United States gallon.
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
##### **§ 47:818.62** Motor fuel dispensing machines; requirements {#sec-47-818.62 omnilex-key=us-la-statutes--rs-title-47--47:818.62}
A. The advertised price of motor fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit price".
B. Each machine through which motor fuels are dispensed shall have clearly displayed on it only one sign that refers to taxes, and it shall state "ABOVE PRICE INCLUDES ALL APPLICABLE LOCAL, STATE, AND FEDERAL TAXES."
*Acts 2005, No. 252, §1, eff. July 1, 2006.*
#### **SUBPART C** SPECIAL FUELS
##### **§ 47:818.101** Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015. {#sec-47-818.101 omnilex-key=us-la-statutes--rs-title-47--47:818.101}
*Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.*
##### **§ 47:818.102** Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015. {#sec-47-818.102 omnilex-key=us-la-statutes--rs-title-47--47:818.102}
*Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.*
##### **§ 47:818.103** Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015. {#sec-47-818.103 omnilex-key=us-la-statutes--rs-title-47--47:818.103}
*Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.*
##### **§ 47:818.104** Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015. {#sec-47-818.104 omnilex-key=us-la-statutes--rs-title-47--47:818.104}
*Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.*
##### **§ 47:818.111** Taxes levied; rates; unit of measurement {#sec-47-818.111 omnilex-key=us-la-statutes--rs-title-47--47:818.111}
A. There is hereby levied a tax of sixteen cents per gallon or gallon equivalent on all
special fuels including compressed natural gas as defined by R.S. 47:818.2(18), liquefied
natural gas as defined by R.S. 47:818.2(43), and liquefied petroleum gas as defined by R.S.
47:818.2(44) sold, used, or consumed in the state of Louisiana for the operation of motor
vehicles licensed or required to be licensed for highway use.
B. The taxes herein levied are in addition to and shall be subject to the tax levied in
R.S. 47:820.1 or any other tax which may be levied on special fuels by any other provision
of law.
C. The tax is to be computed, collected, reported, and paid as provided in this
Subpart.
D. Until June 30, 2015, the tax levied pursuant to the provisions of this Section shall
be assessed per gallon. Beginning January 1, 2016, the tax levied pursuant to the provisions
of this Section shall be converted from a tax levied per gallon on such fuel to a tax levied per
gallon equivalent determined by the special fuel's energy content as follows:
(1) Gasoline gallon equivalent for compressed natural gas. The gasoline gallon
equivalent for compressed natural gas shall be equal to 5.660 pounds of compressed natural
gas and shall be the unit of measurement for purposes of the tax levied pursuant to the
provisions of this Section if the natural gas dispenser lists the price in gasoline gallon
equivalents and the natural gas is supplied to the dispenser from a pipeline or other
nonliquefied source.
(2) Diesel gallon equivalent for liquefied natural gas. The diesel gallon equivalent
for liquefied natural gas shall be equal to 6.060 pounds of liquefied natural gas and shall be
the unit of measurement for purposes of the tax levied pursuant to the provisions of this
Section if the natural gas dispenser lists the price in diesel gallon equivalents and the natural
gas is supplied to the dispenser from a liquefied source.
(3) Gasoline gallon equivalent for liquefied petroleum gas. The gasoline gallon
equivalent for liquefied petroleum gas shall be an energy equivalent rate equal to seventy-three percent of the state tax per gallon on gasoline and diesel fuel which shall be the unit of
measurement for purposes of the tax levied pursuant to the provisions of this Section if the
petroleum gas dispenser lists the price in gasoline gallon equivalents and the petroleum gas
is supplied to the dispenser from a liquefied source.
E. Beginning January 1, 2016, the tax levied pursuant to the provisions of this
Section shall be levied and collected in the manner set forth in this Subpart and shall not be
levied or collected pursuant to a decal program or on an annual basis.
F. From July 1, 2015, through December 31, 2015, the Department of Revenue shall
continue to accept applications for payment of the tax and to issue decals to persons
operating a motor vehicle on the highways of this state that use or are capable of using
liquefied natural gas, liquefied petroleum gas, or compressed natural gas as motor fuel in
order for the taxes due on the fuel to be paid by the motor vehicle operator. However, the
amount of the tax for issuance of the decal shall be calculated at a rate of one-twelfth of the
total annual tax amount for each month the decal is valid.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.112** Imposition of tax {#sec-47-818.112 omnilex-key=us-la-statutes--rs-title-47--47:818.112}
A.(1) A tax is imposed on the sale of compressed natural gas, liquefied natural gas,
or liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle in
connection with a sale of the compressed natural gas, liquefied natural gas, or liquefied
petroleum gas. Any person or entity delivering compressed natural gas, liquefied natural gas,
or liquefied petroleum gas into the fuel supply tank of a motor vehicle shall be considered
a dealer for purposes of imposition of the tax levied on such fuels and shall be the party
liable for the tax imposed in this Subpart. The dealer shall add the amount of the tax to the
selling price of the fuel so that the tax is paid by the ultimate consumer or purchaser of the
fuel. The amount of the tax shall become part of the sales price of the fuel, it shall be
considered a debt of the purchaser to the dealer, and, if unpaid, it shall be recoverable at law
in the same manner as the original sales price. The dealer shall provide an invoice or receipt
to the purchaser that states the rate and amount of tax added to the selling price or that
indicates that no tax was added to the selling price.
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, no person or
entity shall deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas
into the fuel supply tank of a motor vehicle in connection with a sale unless the person
possesses a license as provided for in this Subpart.
B. A tax is imposed on the delivery of compressed natural gas, liquefied natural gas,
or liquefied petroleum gas into the fuel supply tank of a motor vehicle by a special fuel fleet
dealer or other dealer not in connection with a sale of the compressed natural gas, liquefied
natural gas, or liquefied petroleum gas. The special fuel fleet dealer or other dealer shall be
liable for the tax imposed under this Subpart.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.113** Presumption of use; backup tax {#sec-47-818.113 omnilex-key=us-la-statutes--rs-title-47--47:818.113}
A. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold by a special fuels dealer and delivered into the fuel supply tank of a motor vehicle is
presumed to be subject to taxation, and the dealer is liable for the tax unless the dealer
maintains adequate records to establish that the fuel was exempt from the tax.
B. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
delivered into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other
special fuels dealer not in connection with a sale is presumed to be subject to taxation, and
the special fuel fleet dealer or other dealer is liable for the tax unless the special fuel fleet
dealer or other dealer maintains adequate records to establish that the fuel was exempt from
the tax.
C. The tax levied pursuant to the provisions of this Subpart shall be due in all of the
following circumstances:
(1) If a person obtains a refund of tax on compressed natural gas, liquefied natural
gas, or liquefied petroleum gas by claiming the fuel was used for an exempt purpose but
actually used the fuel for a taxable purpose.
(2) If a person operates a motor vehicle on a highway using compressed natural gas,
liquefied natural gas, or liquefied petroleum gas and the tax has not been paid on the special
fuel. If the person operating the motor vehicle is not the owner or lessee of the motor
vehicle, both the owner or lessee and the operator are liable for the tax.
(3) If a person sells or delivers compressed natural gas, liquefied natural gas, or
liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle, on
which tax was not paid, and the person knew or had reason to know that the fuel would be
used for a taxable purpose. The tax due pursuant to the provisions of this Paragraph shall
also be imposed on the ultimate consumer.
D. The tax liability imposed by this Section shall be in addition to any other penalty
imposed under this Subpart.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.114** Dealer's license; application procedure {#sec-47-818.114 omnilex-key=us-la-statutes--rs-title-47--47:818.114}
A. A person may not sell or deliver compressed natural gas, liquefied natural gas, or
liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle and on
which tax is imposed unless the person holds a compressed natural gas, liquefied natural gas,
or liquefied petroleum gas special fuel dealer's license issued by the secretary.
B. In order to apply for a special fuel dealer's license, an applicant shall submit an
application to the Department of Revenue on a form provided by the secretary and shall
furnish a bond as required in R.S. 47:818.117 in an amount applicable to the license for
which the applicant is applying. Applications shall include all of the following:
(1) The legal name of the applicant and name under which the applicant transacts or
intends to transact business.
(2) The mailing and physical address of the applicant's principal office, residence,
or place of business in this state, or other location of the applicant.
(3) The applicant's federal employer identification number or, if an individual, the
social security number in the absence of the federal employer identification number.
(4) The applicant's Louisiana revenue account number, if already assigned.
(5) If the applicant is not an individual, the names and social security numbers of the
principal officers of an applicant corporation or the members of an applicant partnership or
limited liability company, the managers of the facility, and the office, street, and post office
box addresses of each.
(6) Any other information required by the secretary.
C. Upon approval of the bond required in R.S. 47:818.117, the secretary shall issue
the appropriate license or licenses to the applicant.
D. A special fuel dealer's license for compressed natural gas, liquefied natural gas,
or liquefied petroleum gas is not transferable and shall remain in effect until surrendered,
canceled, or revoked. The license shall be posted in a conspicuous place or kept available
for inspection at the principal place of business of the license holder. A copy of the license
shall be kept at each place of business or other place of storage from which compressed
natural gas, liquefied natural gas, or liquefied petroleum gas is sold, distributed, or used and
in each motor vehicle used by the license holder to transport compressed natural gas,
liquefied natural gas, or liquefied petroleum gas purchased by the license holder for resale,
distribution, or use.
E. A compressed natural gas, liquefied natural gas, or liquefied petroleum gas special
fuel dealer's license is permanent and shall be valid during the period the license holder has
in force and effect the required bond or security and furnishes timely reports and supplements
as required by the secretary, or until the license is surrendered by the license holder or
canceled by the secretary. The secretary may cancel a license if the license holder has not
reported a delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum
gas during the previous nine months.
F. The secretary shall maintain a record of all persons to whom a license has been
issued under this Subpart and all persons holding a current license issued under this Subpart
by license category.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.115** Grounds for denial of a license {#sec-47-818.115 omnilex-key=us-la-statutes--rs-title-47--47:818.115}
A. The secretary may refuse to issue a license under this Subpart if any of the
following conditions apply to the applicant or any principal of the applicant:
(1) A license or registration issued under this Subpart was canceled by the secretary
for any reason set forth in R.S. 47:818.42 or 818.116.
(2) A license or registration issued by another state was revoked, denied, or canceled
for cause.
(3) A federal certificate of registry issued under 26 U.S.C. 4101 and the regulations
adopted thereunder, or a similar federal authorization, was revoked.
(4) The applicant or any principal of the applicant has been convicted of any offense
involving fraud or misrepresentation or has been convicted of any other offense that indicates
that the applicant or any principal of the applicant may not comply with this Subpart if issued
a license.
(5) The applicant or any principal of the applicant is in arrears to the state for any
taxes.
(6) The applicant or any principal of the applicant is determined not to be the real
party in interest.
(7) The applicant or any principal of the applicant's agents, officers, or employees
has a prior conviction for motor fuel tax evasion in this state or in any state, federal, or
foreign jurisdiction.
(8) For good cause as determined by the secretary.
B. The secretary shall be prohibited from issuing a license when an applicant or
anyone connected with the applicant's business has been previously convicted of any
violation of this Subpart or of any felony under the laws of this state or of the United States.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.116** License revocation; cancellation {#sec-47-818.116 omnilex-key=us-la-statutes--rs-title-47--47:818.116}
A. The secretary may revoke the license of any person licensed under this Subpart,
upon written notice sent by certified mail to the licensee's last known address, for any of the
following reasons:
(1) Filing by the licensee of a false return, or a false report of the data or information
required by this Subpart.
(2) Failure, refusal, or neglect of the licensee to file a return, report or information
required by this Subpart.
(3) Failure of the licensee to pay the full amount of all taxes due or to pay any
penalties or interest due required by this Subpart.
(4) Failure of the licensee to keep accurate records of the quantities of compressed
natural gas, liquefied natural gas, or liquefied petroleum gas received, produced, refined,
manufactured, compounded, sold, or used in Louisiana.
(5) Failure to file a new, larger, or additional surety bond as required by the secretary
pursuant to R.S. 47:818.117.
(6) Conviction of the licensee or an agent, officer, employee, or a principal of the
licensee for any act prohibited under this Subpart.
(7) Failure, refusal, or neglect of a licensee to comply with any other provision of
this Subpart or any rule promulgated pursuant to this Subpart.
(8) Cancellation for cause of a license or registration issued by another state.
(9) A determination that the licensee is not a real party in interest.
(10) Revocation for cause of any prior license of a real party in interest.
(11) The licensee, or any of the licensee's agents, officers, or employees, has a prior
conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction
and the conviction was not disclosed on the application.
B. The secretary shall be prohibited from granting a license and shall suspend any
license previously granted for a period of at least thirty days, or until such time as the
applicant supplies the secretary with evidence to the contrary, when there is prima facie
evidence that the applicant, in the discretion of the secretary, is not a person of good moral
character, or has violated the provisions of this Subpart or any rules, regulations, or
instructions issued in connection with issuance of a license. The period of suspension set
forth in this Section shall not exceed ninety calendar days from the date of suspension, unless
at the end of the ninety-day period the secretary determines that the reason for the suspension
still exists. In such instances, the secretary may continue the period of suspension until
sufficient evidence has been provided by the licensee that the reason for suspension no longer
exists.
C. The secretary shall cancel any license upon the written request of the licensee or
upon a change in ownership or control of the licensed business.
D. Upon revocation or cancellation of a license, the license shall be surrendered to
the secretary and the tax levied in accordance with the provisions of this Subpart shall
become due and payable within fifteen days on all untaxed compressed natural gas, liquefied
natural gas, and liquefied petroleum gas held in storage or otherwise in the possession of the
licensee and all compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold, delivered, or used prior to the revocation or cancellation on which the tax has not been
paid.
E. If the secretary revokes a license, the secretary shall be prohibited from issuing
a new license to the same applicant for a period of three years from the date of revocation.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.117** Bond requirements; amounts {#sec-47-818.117 omnilex-key=us-la-statutes--rs-title-47--47:818.117}
A. Upon approval of the application by the secretary, the applicant shall file a surety
bond executed in favor of the secretary in an amount as follows:
(1) For a compressed natural gas dealer, liquefied natural gas dealer, or liquefied
petroleum gas fuel dealer, the amount of the bond shall be the greater of fifty thousand
dollars or an amount equal to three months' tax liability.
(2) Only one surety bond shall be required for a person requiring multiple licenses
and for any such person the minimum bond shall be the highest bond level required.
B. The secretary may require an additional bond amount from the licensee when
liability upon the previous bond is discharged or reduced by a judgment rendered, a payment
made, or another disposition, the licensee no longer meets the conditions for waiver of bond
as set forth in Subsection F of this Section, or if, in the opinion of the secretary, any surety
on the previous bond becomes unsatisfactory.
C. The licensee shall file the additional bond amount within thirty days after the date
on the notice is mailed by the secretary. The secretary may immediately revoke the licensee's
license upon the expiration of the thirty-day period if the licensee fails to provide the
additional bond amount required.
D. The surety must be authorized to engage in business within this state. The surety
bond shall be conditioned upon faithful compliance with the provisions of this Part,
including the filing of the returns and payment of all taxes prescribed by this Subpart. The
surety bond shall be approved by the secretary as to sufficiency and form and shall indemnify
the state against any loss arising from the failure of the licensee for any cause whatever to
pay the tax levied by this Subpart.
E. Any surety on an existing bond furnished by a person required to be licensed may
notify the secretary in writing of its intent to cancel the bond. The secretary shall
immediately notify the licensee of the intent of the surety to cancel, and the licensee shall
have thirty days after the date on the notice mailed by the secretary to provide a sufficient
replacement bond. The secretary may immediately cancel the licensee's license upon
expiration of the thirty-day period set out in this Subsection if the licensee fails to provide
a new replacement bond. The surety requesting cancellation shall remain liable for any
accrued liability or liability that will accrue during the thirty-day period provided for in this
Subsection but shall not be responsible for any liability which accrues after the thirty-day
period.
F. The secretary is authorized to waive the furnishing of the surety bond by any
licensee who meets all the following conditions:
(1) Has and agrees to maintain assets in Louisiana of a net value of not less than one
hundred twenty-five percent of the amount of the bond which would otherwise be required.
(2) Has not been delinquent in remitting taxes accrued or accruing under this Subpart
during the three-year period immediately preceding the filing of an application for waiver of
the bond.
(3) Has a current permit issued by the Liquefied Petroleum Gas Commission.
G. If any licensee whose bond has been waived by the secretary becomes delinquent
in remitting taxes due under this Subpart, the secretary may require that the licensee furnish
a bond in the amount required in this Section, and such licensee shall not be eligible for a
waiver of the bond for a period of three years from the date the bond is furnished.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.118** Duties of persons holding tax payments as trustees {#sec-47-818.118 omnilex-key=us-la-statutes--rs-title-47--47:818.118}
A. A person who receives or collects tax due in accordance with the provisions of
this Subpart shall hold the amount received or collected in trust for the benefit of the state
and shall have a fiduciary duty to remit the amount of taxes received or collected to the
secretary in the manner required pursuant to the provisions of this Subpart.
B. A dealer who receives a payment of tax under this Subpart may not apply the
payment of tax to a debt that the person making the payment owes for compressed natural
gas, liquefied natural gas, or liquefied petroleum gas purchased from the dealer.
C. A person required to receive or collect a tax under this Subpart is liable for and
shall pay the tax in the manner provided by this Subpart.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.119** Returns and payments; discounts; penalties for failure to file {#sec-47-818.119 omnilex-key=us-la-statutes--rs-title-47--47:818.119}
A. A licensed dealer shall file a monthly return no later than the twentieth day of the
month. If a licensed dealer files a return and remits the tax due on or before the due date,
one-third of one percent of the tax due is allocated to the licensed dealer for the expense of
collecting, accounting for, reporting, and timely remitting the taxes collected and for keeping
the records. The licensed dealer shall deduct the allocated amount from the tax due when
paying the tax to the state. A licensed dealer who has not made taxable deliveries during the
reporting period shall file a return with the secretary that includes those facts or that
information. A return shall be filed with the secretary on forms provided for that purpose
and shall contain the total gallons or gallon equivalents sold or used and other information
required by the secretary.
B. A licensed dealer may take a credit on a filed return if the dealer paid the taxes
imposed by this Subpart on compressed natural gas, liquefied natural gas, or liquefied
petroleum gas sold on account and the dealer determines that the account is uncollectible and
worthless. The credit authorized by this Section shall be applicable only if the licensed
dealer writes off the account as a bad debt on the dealer's accounting books. The return on
which the credit shall be taken shall state, if applicable, the name of the person whose
account has been written off as a bad debt or who failed to remit the tax and any other
information required by the secretary. The amount of the credit may equal, but shall not
exceed, the amount of taxes paid on the compressed natural gas, liquefied natural gas, or
liquefied petroleum gas to which the written-off account applies. If, after a credit is taken,
the account on which the credit was based is paid, or if the secretary otherwise determines
that the credit was not authorized, the dealer who took the credit shall pay the unpaid taxes
plus a penalty of ten percent of the amount of the unpaid taxes and interest. Interest shall
accrue beginning on the day the return showing the credit was filed and ending on the date
the taxes and penalty are paid.
C. The provisions of this Section shall not apply to a sale of compressed natural gas,
liquefied natural gas, or liquefied petroleum gas for which payment is made through the use
and acceptance of a credit card. The credit granted pursuant to the provisions of this Section
shall be taken at the time the account is written off as a bad debt but before the tax reporting
period prescribes. The secretary may take action against a person in relation to whom a
dealer has taken a credit for collection of the tax owed and for penalty and interest.
D. Failure to file any informational report or return within thirty days of the due date
of the report or return shall result in a penalty of one hundred dollars and may result in a
revocation of the license.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.120** School bus operators {#sec-47-818.120 omnilex-key=us-la-statutes--rs-title-47--47:818.120}
A. The owner of any school bus, including school-board owned buses, used to
transport Louisiana students and propelled by an internal combustion engine or motor
capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas as
fuel shall pay the tax levied on such fuel but shall be entitled to a credit equal to fifty percent
of the taxes paid. The credit provided for in this Section shall be claimed on a return filed
for the period in which a fuel purchase occurred.
B. The right to claim a credit pursuant to the provisions of this Section shall not be
assignable.
C. Claims for refunds by school bus owners shall be submitted annually by the first
day of August of each year on forms provided by the secretary and shall list the taxes paid
during the academic school year ending no later than June thirtieth of the year for which the
credit is being filed. The refund provided for in this Subsection shall be paid from the Parish
Transportation Fund allocable to the parish from which the credit is claimed if the credit is
from a public school district in this state and the fuel was delivered into the fuel supply tank
of a school bus operated exclusively by the district.
D. The secretary may promulgate rules and regulations in accordance with the
provisions of the Administrative Procedure Act specifying procedures and requirements to
be fulfilled in order to file for and receive the credit.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.121** Refund claims {#sec-47-818.121 omnilex-key=us-la-statutes--rs-title-47--47:818.121}
A. Each claim for a refund shall be filed on a form provided by the secretary, shall
be supported by the original invoice issued by the dealer, and shall contain all of the
following:
(1) The stamped or preprinted name and address of the dealer.
(2) The name of the purchaser or person who received the delivery of the fuel.
(3) The date of delivery of the fuel or the date the invoice was issued, if different
from the date the fuel was delivered.
(4) The number of gasoline or diesel gallon equivalents of compressed natural gas,
liquefied natural gas, or liquefied petroleum gas delivered.
(5) The rate and amount of tax, separately stated from the selling price.
(6) The type of vehicle or equipment into which the fuel is delivered.
B. The purchaser or person who received the delivery of compressed natural gas,
liquefied natural gas, or liquefied petroleum gas shall obtain the original invoice from the
dealer not later than the thirtieth day after the date the fuel was delivered. If the purchase or
delivery of fuel is made through an automated method in which the purchase or delivery is
automatically applied to the purchaser's or recipient's account, one invoice may be issued at
the time of billing that covers multiple purchases or deliveries made during a thirty-day
billing cycle.
C. The secretary may pay a refund to a person other than a school bus driver who
files a valid refund claim. After examining the refund claim and before issuing the refund
to the dealer, the secretary shall deduct from the amount of the refund the one-third of one
percent originally deducted by the dealer pursuant to R.S. 47:818.119.
D. A person who files a claim for a tax refund on compressed natural gas, liquefied
natural gas, or liquefied petroleum gas used for a purpose for which a tax refund is not
authorized or who files an invoice supporting a refund claim on which the date, figures, or
any material information has been falsified or altered shall forfeit his right to the entire
amount of the refund claim filed unless the claimant provides satisfactory proof to the
secretary that the incorrect refund claim filed was due to a clerical or mathematical
calculation error.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.122** Records required to be maintained; inspection by the secretary {#sec-47-818.122 omnilex-key=us-la-statutes--rs-title-47--47:818.122}
A. A dealer shall keep a record of all of the following:
(1) Compressed natural gas, liquefied natural gas, and liquefied petroleum gas
inventories at the first of each month.
(2) The amount of natural gas compressed by the dealer, the amount of natural gas
liquefied by the dealer, and the amount of petroleum gas liquefied by the dealer.
(3) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
purchased or received, showing the name of the seller and the date of each purchase or
receipt.
(4) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold and delivered into the fuel supply tank of a motor vehicle, including the date of each
sale.
(5) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold but not delivered into the fuel supply tank of a motor vehicle, including the date of each
sale.
(6) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
delivered into the fuel supply tank of a motor vehicle not in connection with a sale, including
the date of each delivery.
(7) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
delivered into the fuel supply tank of a motor vehicle or other equipment exempt from tax
or sold to the operator of a motor vehicle or owner of equipment exempt from the tax,
including the name of the operator of the vehicle or the owner of the equipment and the date
of the delivery or sale.
(8) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
lost by fire, theft, or accident.
B. The records required to be kept pursuant to the provisions of this Section shall be
kept until the fourth anniversary of the date they were created and shall be open to inspection
at all times by the secretary or his designee. In addition to the records specifically required
by this Section, a licensee or a person required to hold a license shall keep any other records
required by the secretary.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.123** Notice of discontinuance, sale, or transfer of business {#sec-47-818.123 omnilex-key=us-la-statutes--rs-title-47--47:818.123}
A. Prior to discontinuing any business to which a license has been issued pursuant
to the provisions of this Subpart, the licensee shall notify the secretary in writing at least
thirty days prior to the effective date of the discontinuance, sale, or transfer and shall
surrender the license to the secretary. The notice shall state the effective date of the
discontinuance and, if the licensee has transferred the business or otherwise relinquished
control to another person by sale or otherwise, the date of the sale or transfer and the name
and address of the person to whom the business was transferred or relinquished. The notice
shall also include any other information required by the secretary.
B. If a licensee liable for any tax, interest, or penalty levied in accordance with this
Subpart sells or transfers the business or quits the business, the licensee shall make a final
return and payment within fifteen days after the date of selling, transferring, or quitting the
business. The purchaser or assigns, if any, shall withhold sufficient amounts of the purchase
monies to cover the amount of taxes, interest, and penalties due and unpaid until such time
as the former owner shall produce a receipt from the secretary showing that all taxes, interest,
and penalties have been paid, or a certificate stating that no taxes, interest, or penalties are
due. If the purchaser of a business fails to withhold purchase money, the purchaser shall be
personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on
the account of the operation of the business by any former owner, owners, or assigns.
C. In the case of a licensee who has quit a business but who subsequently opens
another similar business under the same ownership, whether that ownership is individual,
partnership, corporation, or other, that licensee shall be liable for any tax, interest, or penalty
owed by the original business.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.124** Engaging in business without a license; penalty {#sec-47-818.124 omnilex-key=us-la-statutes--rs-title-47--47:818.124}
Any person who engages in or performs any business activity for which a license is
required by this Subpart without having first obtained and subsequently retained a valid
license shall be subject to a penalty of ten thousand dollars for a first violation. For each
subsequent violation, the penalty shall be determined by multiplying the penalty for the first
violation by the total number of all violations. Penalties prescribed under this Section shall
be assessed, collected, and paid in the same manner as the tax.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.125** Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business {#sec-47-818.125 omnilex-key=us-la-statutes--rs-title-47--47:818.125}
A. Failure to pay any tax levied in this Subpart or any interest, penalties, or
applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto and
without demand or putting in default, make the tax, penalties, and interest delinquent and
shall be construed as an attempt to avoid the payment of the tax, penalties, and interest,
which shall be sufficient grounds for attachment of the compressed natural gas, liquefied
natural gas, or liquefied petroleum gas, wherever fuel may be located or found, whether the
delinquent taxpayer is a resident or nonresident of this state and whether the compressed
natural gas, liquefied natural gas, or liquefied petroleum gas is in the possession of the
delinquent taxpayer or in the possession of other persons. Each compressed natural gas,
liquefied natural gas, or liquefied petroleum gas licensee shall be responsible for the payment
of the applicable tax levied in this Subpart, together with any interest, penalties, and costs
accruing thereon, and the secretary may attach, seize, or sequester any compressed natural
gas, liquefied natural gas, or liquefied petroleum gas subject to tax under this Subpart when
a tax is not paid when it was due and payable. The procedure prescribed by law shall be
followed except that the secretary shall not be required to provide a bond.
B. When a licensee fails to pay any tax levied under this Subpart, or any interest,
penalties, or applicable costs or fails to furnish bond as provided in this Subpart, the secretary
may file a rule on the licensee, by motion in a court of competent jurisdiction, to show cause
as to why the licensee should not be ordered to cease from further pursuit of business as a
licensee. The rule shall be heard by the court not less than two days nor more than ten days,
exclusive of holidays, after service of the rule on the licensee. The rule may be tried out of
term and in chambers, and shall always be tried by preference. In case the rule is made
absolute, the order rendered by the court shall be considered a judgment in favor of the state
prohibiting the licensee from the further pursuit of the business until the licensee has paid
the delinquent tax, penalties, and interest and has furnished the bond required by this
Subpart. Each violation of the injunction shall be considered a contempt of court and shall
be punishable in accordance with the law.
C. When a bond has been furnished by the licensee, the surety on the bond may be
joined in the rule with the licensee and may be held liable in solido for the amount of tax,
interest, penalties, attorney fees, and costs.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.126** Power to stop and investigate vehicles; fines, collection, and enforcement {#sec-47-818.126 omnilex-key=us-la-statutes--rs-title-47--47:818.126}
A. The secretary, his authorized designee, any weights and standards police officer,
or any motor carrier safety police officer shall be empowered to stop any commercial motor
vehicle which appears to be operating with compressed natural gas, liquefied natural gas, or
liquefied petroleum gas for the purpose of examining the invoices and for any other
investigative purposes reasonably necessary to determine whether the taxes imposed by this
Subpart have been paid or whether the vehicle is being operated in compliance with the
provisions of this Subpart.
B. If, after examination or investigation, it is determined that the tax imposed by this
Subpart has not been paid with respect to the compressed natural gas, liquefied natural gas,
or liquefied petroleum gas being used in the vehicle, the secretary, his authorized designee,
the weights and standards police officer, or the motor carrier safety police officer may assess
the tax due together with the applicable penalty provided in this Subpart, to the owner or
operator of the vehicle.
C. The secretary, his authorized designee, the weights and standards police officer,
or the motor carrier safety police officer may impound any vehicle found to be operating in
violation of this Subpart or any vehicle for which inspection has been refused until such time
as an inspection has been completed or any tax, interest, penalties, and other charges assessed
as provided in this Subpart have been paid.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.127** Authorization to search; seizure of equipment for evidence {#sec-47-818.127 omnilex-key=us-la-statutes--rs-title-47--47:818.127}
A. The secretary may search and examine any warehouse, boat, store, storeroom,
automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means
of transportation when there is probable cause to believe the terms of this Subpart have been,
or are being, violated.
B. The transport of compressed natural gas, liquefied natural gas, or liquefied
petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be
prohibited. The means used in the transportation of the compressed natural gas, liquefied
natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has
not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.128** Inspection of records, storage facilities; penalty {#sec-47-818.128 omnilex-key=us-la-statutes--rs-title-47--47:818.128}
A. The secretary may examine the books, records, and other documents of all
companies, agencies, or firms operating in this state, whether the companies, agencies, or
firms conduct their business by rail, water, or otherwise, in order to identify licensees that
are importing or otherwise shipping compressed natural gas, liquefied natural gas, or
liquefied petroleum gas which are liable for tax under this Part. The examination by the
secretary authorized by this Section shall be conducted during reasonable business hours of
the licensee.
B. Any person who refuses to permit an inspection of records or storage facilities or
refuses to permit an audit shall be subject to a penalty of five thousand dollars in addition to
any other penalty imposed in accordance with provisions of this Subpart.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.129** Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment {#sec-47-818.129 omnilex-key=us-la-statutes--rs-title-47--47:818.129}
A. Upon the discovery of any compressed natural gas, liquefied natural gas, or
liquefied petroleum gas illegally imported into or illegally transported, delivered, stored, or
sold within this state, the secretary shall order the tank or other storage receptacle in which
the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located to be
seized and locked or sealed until the tax, interest, and penalties levied or imposed in
accordance with the provisions of this Subpart are assessed and paid.
B. If the tax is not paid within thirty days of the assessment, the secretary may, in
addition to other remedies authorized in this Subpart, sell the compressed natural gas,
liquefied natural gas, or liquefied petroleum gas and use the proceeds of the sale to satisfy
the assessment due. Any funds collected from the sale that exceed the assessment and costs
of the sale shall be returned to the owner of the compressed natural gas, liquefied natural gas,
or liquefied petroleum gas.
C. All compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and
any property, corporeal or incorporeal, found on the person or in any vehicle that the person
is using, including the vehicle itself, to aid in the transportation or sale of illegally
transported, delivered, stored, sold, imported, or acquired compressed natural gas, liquefied
natural gas, or liquefied petroleum gas, and any property found in the immediate vicinity of
any place where the illegally transported, delivered, stored, sold, imported, or acquired
compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located, including
motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or
sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall be
subject to seizure, forfeiture, and sale by the secretary in the manner provided for in this
Subpart.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.130** Procedure for forfeiture and sale {#sec-47-818.130 omnilex-key=us-la-statutes--rs-title-47--47:818.130}
A. The secretary may, in a summary proceeding or by an action against the owner
or operator of any automobile, truck, boat, conveyance, vehicle, or other means of
transportation used to transport any compressed natural gas, liquefied natural gas, or
liquefied petroleum gas on which a tax is levied by this Subpart, and on which the tax has
not been paid in the manner herein provided, demand the forfeiture and sale of the
automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the
illegal transportation.
B. In all cases where it is made to appear by affidavit that the residence of the owner
of the automobile, truck, boat, conveyance, vehicle, or other means of transportation is out
of state or is unknown to the affiant, the court having jurisdiction of the proceeding shall
appoint an attorney to represent the absent owner against whom the rule shall be tried
contradictorily within ten days after the filing of the rule. The affidavit may be made by the
secretary or his designee. The attorney appointed to represent the absent owner may waive
service and citation of the petition or rule but shall not waive time or any legal defense.
C. If it is established during the trial that the automobile, truck, boat, conveyance,
vehicle, or other means of transportation was used to transport compressed natural gas,
liquefied natural gas, or liquefied petroleum gas on which the tax had not been paid, then the
court shall order the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other
means of transportation. The court shall also order the sale of the item subject to forfeiture
after ten days notice by advertisement in the official journal of the parish where the seizure
was made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the
sheriff of the parish in which the seizure was made, at public auction at the courthouse to the
highest bidder for cash and without appraisal. It is the intent and purpose of this Section to
afford the owner of the automobile, truck, boat, conveyance, vehicle, or other means of
transportation a fair opportunity for a court hearing and that the forfeiture and sale of the
automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate
as a penalty for the violation of this Subpart by illegal transportation. The payment of the
tax due at the moment of the seizure or thereafter shall not prevent, abate, discontinue, or
defeat the forfeiture and sale of the seized property.
D. All funds collected from the sale of the seized and forfeited property shall be paid
into the state treasury and credited to the same fund or funds that would have received credit
for the tax on the product illegally transported.
E. The court shall fix the fee of the attorney representing the owner when appointed
by the court, at a nominal sum not to exceed ten percent of the amount at issue in the
summary proceeding. The attorney fees shall be taxed as costs and shall be paid out of the
proceeds of the sale of the property.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.131** Commission of prohibited acts; misdemeanors; felonies; penalties {#sec-47-818.131 omnilex-key=us-la-statutes--rs-title-47--47:818.131}
A. Any person who commits any of the following offenses is guilty of a
misdemeanor, and upon conviction shall be fined not less than one thousand dollars nor more
than five thousand dollars or imprisoned for not more than two years, or both:
(1) Failure to maintain any record required by this Subpart.
(2) Making a tax-free sale or delivery of compressed natural gas, liquefied natural
gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle.
(3) Making a false statement in a license application, return, invoice, statement,
refund, or any other document required under this Subpart.
(4) Making a false statement in an application for a refund.
(5) Failure to make a required disclosure of the correct amount of compressed natural
gas, liquefied natural gas, or liquefied petroleum gas sold or used in this state.
(6) Failure to file a new, replacement, larger, or additional surety bond as required
under this Subpart.
(7) Interference with or refusal to permit seizures authorized by this Subpart.
(8) Operating a liquefied gas-propelled motor vehicle that is required to be licensed
in this state, including a motor vehicle equipped with dual carburetion, and without
displaying a multi-state fuels tax agreement decal.
(9) Refusal to permit the secretary or his designee or the Louisiana Liquefied
Petroleum Gas Commission or its designee to measure or gauge the contents of or take
samples from a storage tank or container on premises where compressed natural gas,
liquefied natural gas, or liquefied petroleum gas is produced, processed, stored, sold,
delivered, or used.
(10) Transporting compressed natural gas, liquefied natural gas, or liquefied
petroleum gas under a false cargo manifest or shipping document, or transporting
compressed natural gas, liquefied natural gas, or liquefied petroleum gas to a location
without delivering a shipping document relating to that shipment.
B.(1) It shall be unlawful for any person to intentionally evade or circumvent the tax
levied by this Subpart, or to assist any other person to intentionally evade or circumvent the
tax levied by this Subpart. Intentional evasion or circumvention of the tax levied by this
Subpart shall include any of the following:
(a) Altering, manipulating, replacing, or in any other manner tampering or interfering
with, or causing to be altered, manipulated, replaced, tampered, or interfered with, a totalizer
attached to compressed natural gas, liquefied natural gas, or liquefied petroleum gas to
measure the dispensing of compressed natural gas, liquefied natural gas, or liquefied
petroleum gas.
(b) Failing to pay compressed natural gas, liquefied natural gas, or liquefied
petroleum gas taxes and diverting the tax proceeds for other purposes.
(c) Converting, or attempting to convert, compressed natural gas, liquefied natural
gas, or liquefied petroleum gas tax proceeds by the licensee, or agent or representative of the
licensee, for use by the licensee, or the agent or representative of the licensee, with the intent
to defraud the state.
(d) Collecting of compressed natural gas, liquefied natural gas, or liquefied
petroleum gas taxes when not authorized or licensed by the secretary to do so.
(e) Making a sale or delivery of compressed natural gas, liquefied natural gas, or
liquefied petroleum gas on which the person knows, or should know, the tax is required to
be collected, if at the time the sale is made the person does not hold a valid retail dealer's
license.
(f) Importing compressed natural gas, liquefied natural gas, or liquefied petroleum
gas into this state in contravention of this Subpart.
(g) Conspiring with any person or persons to engage in any act, plan, or scheme to
defraud this state of compressed natural gas, liquefied natural gas, or liquefied petroleum gas
tax proceeds.
(h) Concealing compressed natural gas, liquefied natural gas, or liquefied petroleum
gas with the intent to engage in any conduct prohibited by this Subpart.
(i) Refusing to make sales of compressed natural gas, liquefied natural gas, or
liquefied petroleum gas on the volume-corrected basis prescribed by this Subpart.
(j) Failing to remit any tax levied pursuant to this Subpart to the secretary, if the
person has added or represented that the tax was added to the sales price of the compressed
natural gas, liquefied natural gas, or liquefied petroleum gas and has collected the amount
of the tax.
(2) Whoever violates any of the provisions of this Subsection shall be fined not less
than five thousand dollars nor more than the amount of taxes, including interest and
penalties, lost to the state due to a violation of this Subsection, or shall be imprisoned, with
or without hard labor, for not less than two nor more than ten years, or both.
C. Each offense provided for in this Section shall be subject to a separate penalty.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
##### **§ 47:818.132** Collaboration with commissioner of agriculture {#sec-47-818.132 omnilex-key=us-la-statutes--rs-title-47--47:818.132}
Notwithstanding any provision of law to the contrary, the commissioner of agriculture
shall have the duty and authority to assist the secretary of the Department of Revenue in
collecting the taxes and any interest or penalties due pursuant to the provisions of this
Subpart, and the provisions of Subpart E of Part II of Chapter 30 of Title 3 of the Louisiana
Revised Statutes of 1950 that are not inconsistent with this duty shall apply for such
purposes. Subject to the oversight of the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs, the commissioner, in consultation with
the secretary, shall promulgate rules pursuant to the Administrative Procedure Act to provide
procedures and processes for the orderly regulation and enforcement of the laws governing
taxation of compressed natural gas, liquefied natural gas, and liquefied petroleum gas.
*Acts 2015, No. 147, §1, eff. July 1, 2015.*
#### **PART VI** TRANSPORTATION INFRASTRUCTURE MODEL FOR ECONOMIC DEVELOPMENT
##### **§ 47:820.1** Imposition of tax {#sec-47-820.1 omnilex-key=us-la-statutes--rs-title-47--47:820.1}
A. There is hereby levied a tax of four cents per gallon on all gasoline, diesel fuels, and special fuels as presently taxed by the provisions of Part V-A of this Chapter. The tax imposed herein shall be in addition to any other tax imposed on gasoline, diesel fuels, and special fuels.
B. The tax imposed herein shall be levied, collected, and administered in the same manner as provided in this Chapter for the taxes levied on gasoline and motor fuels and on special fuels. The secretary may promulgate rules and regulations as necessary for the administration of this Part.
*Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 2005, No. 252, §2, eff. July 1, 2006.*
##### **§ 47:820.2** Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account {#sec-47-820.2 omnilex-key=us-la-statutes--rs-title-47--47:820.2}
A.(1) In addition to the requirements of Article VII, Section 27 of the Constitution
of Louisiana concerning the depositing, crediting, use, or pledging of the avails of the taxes
levied on gasoline and motor fuels and on special fuels, the portion of the full amount of
taxes collected pursuant to R.S. 47:820.1, which are "excess revenues" as that term is defined
in Section 27, shall be credited to the Transportation Infrastructure Model for Economic
Development Account hereafter, "the account", which the treasurer is hereby directed to
create within the Transportation Trust Fund in the state treasury. Monies in the account shall
be used solely to fund the Transportation Infrastructure Model for Economic Development
program through the Department of Transportation and Development as provided for in this
Section.
(2) Unless there are insufficient monies in the Bond Security and Redemption Fund
from all other sources to pay principal, interest, and premium, if any, on full faith and credit
obligations, the treasurer is hereby directed to transfer that portion of the proceeds from the
tax collected pursuant to R.S. 47:820.1 and pursuant to other provisions which levy a tax on
gasoline and motor fuels and special fuels which has been deposited in the Bond Security and
Redemption Fund as required by Article VII, Section 27(A) of the Constitution of Louisiana,
as follows:
(a) In the case of the tax collected pursuant to R.S. 47:820.1, to the account.
(b) In the case of the tax collected pursuant to other provisions of law, as required
by the provisions of Article VII, Section 27 of the Constitution of Louisiana.
(3) Monies in the account shall be invested as provided by law. Unencumbered or
unexpended balances at the end of each fiscal year shall remain to the credit of the account.
Any amounts earned through investment of the monies in the account shall remain to the
credit of the account and shall not revert to the state general fund. In addition to the
provisions in Subsection C of this Section, the collections of the tax levied by R.S. 47:820.1
and the monies in the account may be used for the payment of obligations incurred or to
support any pledge made by the State Bond Commission relative to bonds issued or debt
incurred by it as provided in Article VII, Section 27 of the Constitution of Louisiana, but
only for the purposes and projects specified in Subsection B of this Section.
B.(1) Except as provided in Subsection C of this Section, the collections of the tax
levied by R.S. 47:820.1 in the account shall be used, and the bonds issued by the State Bond
Commission pursuant to Article VII, Section 27(C) shall be issued, solely and exclusively
for the following projects and in the following amounts:
Expenditures
(a) Highway Projects
US 171 - Lake Charles to Shreveport $415 million
US 165 - I-10 to Alexandria to Monroe to
Bastrop and thence on US Highway
425 from Bastrop to the Arkansas Line 492 million
US 90 - Morgan City to Houma 256 million
US 167 - Alex.-Ruston to Arkansas Line 389 million
LA 3241 - I-12 to Bush (Bogalusa) 52 million
Jefferson Parish West Bank Expressway
(Avenue D to Ames Blvd.) 33.2 million
New Orleans Tchoupitoulas Street Corridor 55 million
Earhart Blvd. (Orleans Parish Line to Loyola
Avenue) 20 million
West Napoleon (Jefferson Parish/City of Kenner) 53 million
Baton Rouge to Monroe:
LA 15 - Natchez, Miss. to Chase 66 million
US 61 - Thompson Creek to Miss. Line 29 million
(b) Bridges
New Mississippi River Bridge at St. Francisville
(Connection to US 61) 150 million
Huey P. Long Bridge (widen to six lanes) 220 million
New Florida Ave. Bridge over Industrial Canal 129 million
(c) Port of New Orleans 100.0 million
(d) New Orleans International Airport 75.0 million
(e) The Louisiana Highway 3241 project from Interstate 12 to Bush listed in
Subparagraph (a) of this Paragraph shall be constructed as a four-lane or more highway.
(2) However, the Department of Transportation and Development is hereby
authorized to revise these expenditure amounts annually and shall appear before the House
and Senate Committees on Transportation, Highways and Public Works annually to inform
the committees of such revisions.
(3) Any other provisions of law notwithstanding:
(a) Nothing in this Part shall in any way increase the existing mileage included in the
state highway system.
(b) The projects provided for in Paragraph (1) of this Subsection shall be funded
whether or not they are included in the capital outlay bill for a fiscal year.
(c) Any project provided for in Paragraph (1) of this Subsection which has been
completed by the Department of Transportation and Development as of June 10, 1998, shall
not receive any additional monies from the imposition of this tax.
(d) In order to expedite the completion of the West Napoleon project listed in
Paragraph (1) of this Subsection, the state is authorized to enter into a cooperative endeavor
agreement with both the city of Kenner and the parish of Jefferson for the advancement and
repayment of funding, and the construction and completion of the West Napoleon project:
(i) For the construction of that portion of the West Napoleon project within the
jurisdictional limits of the city of Kenner, the parties to the cooperative endeavor agreement
shall be the state, the city of Kenner and the parish of Jefferson.
(ii) For the construction of that portion of the West Napoleon project within the
unincorporated portion of Jefferson Parish, the parties to the cooperative endeavor agreement
shall be the state and the parish of Jefferson.
(iii) The parish of Jefferson shall be the project manager under any such cooperative
endeavor agreement for all portions of the West Napoleon project and all funds advanced by
the parish of Jefferson pursuant hereto shall fall within the definition of state tax supported
debt, as that term is used in R.S. 39:1367.
C. Monies in the Transportation Infrastructure Model for Economic Development
Account not needed for the payment of principal, interest, or premium, if any, or other
charges related to the issuance of bonds by the State Bond Commission may be appropriated
and used for purposes not inconsistent with the Transportation Trust Fund. Any such
appropriations shall be made before January 1, 1994. The total of any such appropriations
made shall not exceed one hundred sixty million dollars in the aggregate. All such
appropriations made for Transportation Trust Fund projects and purposes other than those
provided for in Subsection B of this Section shall be considered interfund borrowing and
shall be returned to the credit of the account no later than June 30, 2010.
D.(1) Each year, beginning with the fiscal year commencing in 1989, the Board of
Commissioners of the Port of New Orleans and the New Orleans Aviation Board shall each
submit to the legislature a program of construction to be commenced in the ensuing fiscal
year, which shall be based upon the anticipated revenues to be appropriated by the legislature
and listed in an order of priority of the projects herein.
(2) The Board of Commissioners of the Port of New Orleans and the New Orleans
Aviation Board also shall each provide to the legislature annually an additional list of
projects proposed to be commenced within the ensuing four years which are in various stages
of planning and preparation. This list shall be subject to change by the department and the
Board of Commissioners of the Port of New Orleans and the New Orleans Aviation Board
until the department and each of the boards finally approve each project for construction.
(3) Prior to the convening of each regular session of the legislature, the Board of
Commissioners of the Port of New Orleans and the New Orleans Aviation Board shall each
prepare and shall furnish the project construction list to the Joint Legislative Committee on
Transportation, Highways and Public Works which shall hold a public hearing or hearings
for the purpose of reviewing priorities for the coming fiscal year. Subsequent to the
committee hearing and prior to the convening of the regular session, the Board of
Commissioners of the Port of New Orleans and the New Orleans Aviation Board shall each
prepare the final construction program for the coming fiscal year for submission to the
legislature. When this final construction program is presented to the legislature for funding
for the coming fiscal year, any project which the legislature determines is not in the proper
order of priority may be deleted by the legislature. However, the legislature shall not add any
projects to this final construction program nor shall the legislature make substitutions for
projects which have been removed.
(4) No construction project herein shall be undertaken by the Board of
Commissioners of the Port of New Orleans and the New Orleans Aviation Board except
those included in the priority listing for that fiscal year. The legislative auditor or a certified
public accountant shall conduct a biennial audit of the Board of Commissioners of the Port
of New Orleans and the New Orleans Aviation Board pursuant to R.S. 24:513(A) and shall
issue and distribute all audit reports pursuant to R.S. 24:516(A). However, at the request of
either board, there shall be an annual audit of such board.
(5) The projects planned for the year for which appropriations have been made shall
be commenced in that year; however, if a project cannot be commenced within the year for
which it is planned, the secretary of the Department of Transportation and Development, or
the boards, whichever is appropriate, shall file with the project records a public statement as
to the factors causing the delay, and the next priority project be substituted therefor. When
the delaying factors have been overcome, the delayed project shall be placed in the highest
priority for the next ensuing fiscal year. Funds allocated for each construction project shall
remain so allocated until the project is completed and the project costs are liquidated.
E. Any monies allocated for any project as specified in Subparagraphs (B)(1)(a) and
(b) of this Section not needed for such project may be reallocated for the completion of any
other project or projects specified. Any monies not needed for the completion of such
projects shall be used for purposes not inconsistent with the Transportation Trust Fund.
*Acts 1989, 1st. Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 1989, 2nd Ex. Sess., No. 11, §1, eff. Jan. 1, 1990; Acts 1991, No. 875, §1; Acts 1998, No. 64, §1; Acts 1999, No. 658, §1; Acts 2002, 1st Ex. Sess., No. 151, §2, eff. April 24, 2002; Acts 2004, No. 129, §1, eff. July 1, 2004.*
##### **§ 47:820.3** Employment of Louisiana residents {#sec-47-820.3 omnilex-key=us-la-statutes--rs-title-47--47:820.3}
A. At least eighty percent of the employees employed on any Transportation Infrastructure Model for Economic Development (TIME) project must be Louisiana residents. A "Louisiana resident" shall be defined for the purposes of this Part as a person who has resided in this state for at least one hundred eighty consecutive days at the time of initial employment, as evidenced by a valid Louisiana motor vehicle operator's license or bill for utility services.
B. The provisions of Subsection A of this Section shall not be applicable to any Transportation Infrastructure Model for Economic Development project if federal funds are used for a minimum of fifty percent of the cost of funding the project and if the federal government specifically requires that the state of Louisiana waive the eighty percent residency requirement for that project.
*Acts 1991, No. 557, §1, eff. July 16, 1991.*
##### **§ 47:820.4** Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax {#sec-47-820.4 omnilex-key=us-la-statutes--rs-title-47--47:820.4}
A.(1) The Department of Transportation and Development shall establish a list of priorities in which all projects enumerated in R.S. 47:820.2(B)(1) which have not been completed by June 10, 1998, are listed in priority according to their economic development value including but not limited to criteria developed pursuant to the Statewide Intermodal Transportation Plan and shall report this priority list to the House and Senate Committees on Transportation, Highways and Public Works, the House Committee on Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs not later than January 1, 1999.
(2) In establishing this priority list, the department may consider information, data, or testimony presented by any task force or study commission created by legislative act or executive order whose purpose is to study the Transportation Infrastructure Model for Economic Development program. The department may also evaluate the economic development potential of projects not listed in R.S. 47:820.2(B)(1) and may report this information to the committees.
(3)(a) Notwithstanding any other provision of law to the contrary, preconstruction work on the new Florida Avenue Bridge project shall begin no later than January 1, 2000.
(b) Notwithstanding any other provision of law to the contrary, preconstruction work on the new Mississippi River Bridge at St. Francisville project shall begin no later than January 1, 2000.
B. The Department of Transportation and Development shall also submit a report to the House and Senate Committees on Transportation, Highways and Public Works, the House Committee on Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs annually to inform the committees of the progress of the projects enumerated in R.S. 47:820.2(B)(1). This report shall include information on each project, including but not limited to the current construction phase, the anticipated date of completion, the estimated cost, and any other information requested by the committees.
C. The Revenue Estimating Conference shall submit a written report annually to the House and Senate Committees on Transportation, Highways and Public Works, the House Committee on Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs to inform such committees of the projected amount of revenue to be collected during the next fiscal year pursuant to the tax levied in R.S. 47:820.1. The Transportation Estimating Conference created in R.S. 39:21.3(F) shall utilize the projected revenue data submitted by the Revenue Estimating Conference and shall make recommendations to the committees regarding the expiration of this tax when it deems that there are sufficient funds to complete the projects listed in R.S. 47:820.2(B)(1).
D. Notwithstanding any other provision of law to the contrary, the tax imposed by R.S. 47:820.1 shall cease at such time as all projects listed in R.S. 47:820.2(B)(1) are completed and all outstanding bonds or any refunding bonds issued pursuant to the provisions of Chapter 14-A or 15 of Title 39 of the Louisiana Revised Statutes of 1950 or other indebtedness issued for the projects enumerated in this Part and payable from the proceeds of the tax levied by this Part have been paid in full as to principal and interest, whichever is later. However, no bonds may be issued which are secured by a pledge of the revenues generated by the tax levied by R.S. 47:820.1 to provide funds for any project listed in R.S. 47:820.2(B)(1) after December 31, 2012. Furthermore, no bonds may be issued for a term of more than thirty-five years.
*Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 1998, No. 59, §1; Acts 1998, No. 64, §1; Acts 2000, No. 1, §1, eff. June 15, 2000; Acts 2006, No. 298, §1.*
##### **§ 47:820.5** Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013. {#sec-47-820.5 omnilex-key=us-la-statutes--rs-title-47--47:820.5}
*Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.*
##### **§ 47:820.5.1** Greater New Orleans Expressway toll violations {#sec-47-820.5.1 omnilex-key=us-la-statutes--rs-title-47--47:820.5.1}
A. In the exercise of the toll powers of the Greater New Orleans Expressway Commission, the commission is authorized to exercise so much of the police powers of the state as shall be necessary to maintain the peace and accomplish the orderly handling of authority, subject to the provisions of this Section. The commission shall adopt such rules and regulations for the method of taking tolls and the employment and conduct of toll takers and other operating employees as the commission, in its discretion, may deem necessary.
B. No motor vehicle shall be driven or towed through a toll collection facility on the Greater New Orleans Expressway, where appropriate signs have been erected to notify traffic that it is subject to the payment of tolls beyond such sign, without payment of the proper toll. In the event of nonpayment of the proper toll, as evidenced by video or electronic recording, the registered owner of such vehicle shall be liable to make prompt payment to the commission of the proper toll and an administrative fee of twenty-five dollars to recover the cost of collecting the toll. Such administrative fee shall be waived if the toll is paid within seventy-two hours of the violation. Upon failure to pay the proper toll and administrative fee to the commission after notice thereof and within the time designated in such notice, the registered owner shall be cited for a violation of R.S. 14:71.2 and, upon conviction, shall be subject to the payment of a fine of not less than fifty dollars nor more than one hundred dollars for each and every violation of this Section and any other fine or penalty that may be prescribed by law for such violations. In prosecution of an offense, proof that the vehicle was operated in violation of this Section, together with proof that the defendant was at the time of such violation the registered owner of the vehicle, shall constitute in evidence a rebuttable presumption that such registered owner of the vehicle was the person who committed the violation. The court of the local jurisdiction in which the violation occurred shall be authorized to assess and collect such fine, in addition to any court costs, provided that the court shall also collect the proper toll and administrative fee and forward such toll and fee to the commission.
C. Definitions of terms included in R.S. 32:1 apply to terms used in this Section which are not specifically defined in this Subsection. As used in this Section, unless the context otherwise indicates, the following terms shall have the following meanings:
(1) "Electronic toll collection system" means a system of collecting tolls or charges that is capable of charging an account holder for the appropriate toll by transmission of information between a device on a motor vehicle and a toll collection facility.
(2) "Pay" means paying a toll by cash, by permitting a charge against a valid account with the commission, or by another means of payment approved by the commission as applicable at the time.
(3) "Photo-monitoring system" means a motor vehicle sensor installed to work in conjunction with a toll collection facility that automatically produces a photograph, microphotograph, videotape, or other recorded image of a motor vehicle when the operator of the motor vehicle fails to pay a toll.
(4) "Registered owner" means a person in whose name a motor vehicle is registered under the law of a jurisdiction, including a person issued a dealer or transporter registration plate or a lessor of motor vehicles for public lease.
(5) "Toll" or "tolls" means tolls or charges prescribed by the commission for the use of the causeway-bridge.
D. The following procedures shall be taken for the collection of tolls and civil penalties under this Section:
(1) The commission shall send a notice of liability by first class mail to a person alleged to be liable as a registered owner of the vehicle at the address shown on the records of the Louisiana Department of Public Safety and Corrections, office of motor vehicles, no later than sixty days after the alleged failure to pay. A manual or automatic record of the mailing prepared in the ordinary course of business of the commission is prima facie evidence of the mailing of the notice.
(2) A notice of liability shall include the name and address of the person alleged to be liable as a registered owner for the failure to pay a toll under this Section, the amount of the toll not paid, the registration number of the vehicle involved, the toll collection facility at which the failure occurred, the date and the approximate time of the failure, and any additional administrative fees due.
(3) The notice shall also include a warning that failure to contest in the manner provided within thirty days is an admission of liability and a waiver of available defenses and advise the registered owner that failure to contest or failure to pay shall result in the forwarding by the commission of the violation to the district attorney for prosecution under R.S. 14:71.2.
(4) Should the registered owner fail to contest or pay in the manner provided in the notice of liability, within thirty days the commission shall serve upon the registered owner, by certified mail, a demand for payment of all tolls and costs provided by this Section.
(5) The demand for payment shall also advise the registered owner that the penalties provided by law have become final and failure to pay within thirty days of receipt of the demand for payment will cause the commission to forward the violation to the appropriate district attorney for prosecution under R.S. 14:71.2.
E. Except as provided in Subsection F of this Section, it is not a defense to liability under this Section that a registered owner was not operating the motor vehicle at the time of the failure to pay.
F. Defenses to liability under this Section are as follows:
(1) If the registered owner of the motor vehicle notifies the Greater New Orleans Expressway Commission that he was not the driver of the vehicle at the time of the violation and provides the commission the name of the actual driver, then the owner shall be liable for payment of only the toll.
(2) If the registered owner is a lessor of motor vehicles, and at the time of the failure to pay a division or commission toll, the motor vehicle was in the possession of a lessee, and the lessor provides the commission with a copy of the lease agreement, then the registered owner is not liable under this Section.
(3) If the motor vehicle is operated using a dealer or transporter registration plate, and at the time of the failure to pay a commission toll, the motor vehicle was under the custody or control of a person other than the dealer or transporter, and if the dealer or transporter provides the commission with the name and address of the person who had custody or control over the motor vehicle at the time of the failure to pay, then that person, and not the dealer or transporter, is liable under this Section.
(4) If a report that the motor vehicle was stolen is given to a law enforcement officer or agency before the failure to pay a commission toll occurs or within forty-eight hours after the registered owner becomes aware of the theft, then the registered owner is not liable under this Section.
G. Admissibility of photo-monitoring evidence:
(1) A photograph, microphotograph, videotape, or other recorded image produced by a photo-monitoring device is admissible in a proceeding to collect a toll or other charge of the commission, to collect criminal penalties imposed, or to impose criminal liability for a failure to pay the toll or charge.
(2) An original or facsimile of a certificate, sworn to or affirmed by an agent of the commission that states that a failure to pay has occurred and states that it is based upon a personal inspection of a photograph, microphotograph, videotape, or other recorded image produced by a photo-monitoring system, as defined in this Section, is prima facie evidence of the facts contained in the certificate.
(3) Notwithstanding any other provision of law to the contrary, a photograph, microphotograph, videotape, or other recorded image prepared for enforcement of commission tolls is for the exclusive use of the commission in the discharge of its duties under this Section.
H. The tolls, the administrative fees, and any criminal penalties provided by law which are collected by the Greater New Orleans Expressway Commission shall continue to be considered as self-generated funds and are to be dedicated to the parishes jointly and to the commission to supplement the amounts received as net tolls and revenues from the expressway to pay the principal of and interest on the revenue bonds issued by the parishes jointly and the commission to finance the construction and improvement of the expressway as provided by Act 762 of the 1986 Regular Session and amended by Act 875 of the 1988 Regular Session.
Acts 1995, No. 720, §3; Acts 2003, No. 727, §3, eff. June 27, 2003.
NOTE: See Acts 2001, No. 1021, §3, relative to installation of monitoring system and enforcement of toll violations by Jan. 1, 2002.
##### **§ 47:820.5.2** Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013. {#sec-47-820.5.2 omnilex-key=us-la-statutes--rs-title-47--47:820.5.2}
*Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.*
##### **§ 47:820.5.3** Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012. {#sec-47-820.5.3 omnilex-key=us-la-statutes--rs-title-47--47:820.5.3}
*Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.*
##### **§ 47:820.5.4** LA 1 Project toll violations {#sec-47-820.5.4 omnilex-key=us-la-statutes--rs-title-47--47:820.5.4}
A. In the exercise of its authority to impose tolls, the Louisiana Transportation
Authority and its agent, the Department of Transportation and Development, hereafter in this
Section referred to as the "LTA", are authorized to exercise so much of the police powers of
the state as shall be necessary to maintain the peace and accomplish the orderly handling of
authority, subject to the provisions of this Section.
B. Terms as defined in R.S. 32:1 shall retain such definitions, unless such term or
terms are specifically defined in this Subsection. As used in this Section, unless the context
otherwise indicates, the following terms shall have the following meanings:
(1) "Electronic mail" means a message, file, or other information that is transmitted
through a local, regional, or global computer network.
(2) "Electronic mail address" means a destination, commonly expressed as a string
of characters, to which electronic mail may be sent or delivered.
(3) "Electronic toll collection" or "ETC" means a system of collecting tolls or
charges that is capable of charging an account holder for the appropriate toll by transmission
of information between a device on a motor vehicle and a toll collection facility.
(4) "Pay" means paying a toll by cash, by permitting a charge against a valid toll tag
account with the LTA, or by another means of payment approved by the LTA as applicable
at the time.
(5) "Photo-monitoring system" means a motor vehicle sensor installed to work in
conjunction with a toll collection facility that automatically produces a photograph,
microphotograph, videotape, or other recorded image of a motor vehicle or trailer when the
operator of the motor vehicle fails to pay a toll.
(6) "Recreational vessel" means any vessel that is manufactured or used primarily for
pleasure or leased, rented, or chartered to a person for the pleasure of that person. The term
"recreational vessel" does not include a vessel that is engaged in commercial use or carries
paying passengers.
(7) "Registered owner" means a person in whose name a motor vehicle or trailer is
registered under the law of a jurisdiction, including a person issued a dealer or transporter
registration plate or a lessor of motor vehicles for public lease.
(8) "Toll" or "tolls" means tolls, fees, or charges as imposed, revised, and adjusted
from time to time by LTA.
(9) "Toll tag" means the electronic device that the LTA issues for use with the ETC
on the LA 1 Project.
(10) "Valid toll-tag account" means an existing toll-tag account with the LTA with
a balance of not less than fifty cents.
C. No motor vehicle shall be driven and no motor vehicle or trailer shall be towed
through the toll collection facility of the LA 1 Project without payment of the proper toll.
In the event of nonpayment of the proper toll, as evidenced by video or electronic recording,
the registered owner of such vehicle or trailer shall be liable to make prompt payment to the
LTA of the proper toll and, in certain circumstances, an administrative fee of twenty-five
dollars to recover the cost of collecting the toll.
D. A motor vehicle or trailer that is not toll tag equipped may not pass through a
dedicated toll-tag lane. A toll tag equipped motor vehicle that passes through the toll
collection facility of the LA 1 Project incurs a toll, and the LTA shall charge the account
holder for the appropriate toll. Valid toll-tag accounts shall not be charged the administrative
fee of twenty-five dollars.
E. The registered owner is prima facie responsible for the payment of the toll,
administrative fees, and late charges that the LTA assesses in accordance with this Section,
and it is not a defense to liability under this Section that a registered owner was not operating
the motor vehicle or trailer at the time of the failure to pay. However, if a report that the
motor vehicle or trailer was stolen is given to a law enforcement officer or agency before the
failure to pay a LTA toll occurs or within forty-eight hours after the registered owner
becomes aware of the theft, the registered owner shall not be liable under this Section.
F. The following procedures shall be taken for the collection of tolls, administrative
fees, and late charges under this Section:
(1) The LTA shall send a violation notice by first-class mail to a person alleged to
be liable as a registered owner of the vehicle at the address shown on the records of the
Louisiana Department of Public Safety and Corrections, office of motor vehicles. The LTA
may aggregate multiple violations in one violation notice. A manual or automatic record of
the mailing prepared in the ordinary course of business of the LTA is prima facie evidence
of the mailing of the notice.
(2) The violation notice shall include the name and address of the person alleged to
be liable as a registered owner for the failure to pay a toll or tolls under this Section, the
amount of the toll or tolls not paid, the registration number of the vehicle or trailer involved,
the date and the approximate time of the failure or failures to pay the toll or tolls, the
administrative fees due, an electronic mail address and physical or post office box mailing
address to which an appeal may be sent, and such other information as the LTA may deem
appropriate.
(3) The violation notice shall also include a warning that the registered owner must
pay the toll or tolls and administrative fees stated in the notice or appeal the violation by
making a request for a hearing to the LTA within thirty days after issuance and describe the
means and content of the response for payment or appeal. The violation notice shall also
include a statement notifying the registered owner that he may waive his right to a hearing
by notifying the LTA that he is waiving this right and appealing the violation by request for
a written disposition. The failure of the registered owner to appeal the violation in one of the
manners provided and within the delays allowed shall be deemed to be an admission of
liability and a waiver of available defenses.
(4) Within thirty calendar days after the date of the issuance of the violation notice,
the registered owner to whom the violation notice is issued must either pay the tolls and
administrative fees provided by this Section, or appeal the violation as provided by this
Section.
(5) The registered owner may, without waiving judicial review, appeal a violation
notice by notifying the LTA in writing, by either mail or electronic mail, that he is waiving
his right to a hearing and requests a review and written disposition of the violation from a
LTA violation clerk by mail or electronic mail. This appeal must contain a signed statement
from the registered owner explaining the basis for the appeal. The signed statement must be
accompanied by signed statements from witnesses, police officers, government officials, or
other relevant parties or photographs, diagrams, maps, or other relevant documents that the
registered owner determines to submit. Statements or materials sent to a violation clerk for
review must have attached to them the name, address, and electronic mail address of the
registered owner as well as the number of the violation notice and the date of the violation.
All information submitted by the registered owner becomes part of the violation record. The
violation clerk shall, within sixty days of receipt of such material, review the material and
dismiss or uphold the violation and notify the registered owner of the disposition of the
violation in writing by mail or electronic mail. If the appeal by request for written
disposition is denied, the violation clerk shall explain the reasons for the determination. The
violation clerk shall have the authority to waive the administrative fees, in whole or in part,
for good cause shown.
(6) A registered owner issued a violation notice may make a written statement for
an appeal hearing before an agent designated by the LTA. The violation clerk shall, within
thirty days of receipt of a request for an appeal, notify the registered owner in writing by first-class mail of the date, time, and place of the hearing. The hearing shall be informal, the rules
of evidence shall not apply, the Administrative Procedure Act shall not apply, and the
decision of the agent shall be final, subject to a judicial review. The parties to the appeal
hearing shall be notified in person or by mail or electronic mail of the decision following the
hearing. Each written appeal decision shall contain a statement of reasons for the decision,
including a determination of each issue of fact necessary to the decision. Failure to appear
at the date, time, and place specified on the hearing notice shall automatically result in denial
of the appeal. The hearing agent shall have the authority to waive administrative fees, in
whole or in part, for good cause shown.
(7) Electronic mail sent by the registered owner to the address provided in the
violation notice shall be presumptive evidence of receipt by the LTA. Electronic mail sent
by the LTA to the address provided by the registered owner shall be presumptive evidence
of receipt by the registered owner.
G.(1) Failure to comply with the requirements of this Section shall result in the
following late charges or sanctions, or both, against the registered owner:
(a) The LTA may assess the following penalties for late payment, for failure to pay,
or for otherwise failing to respond or both against the registered owner:
(i) A registered owner who fails to pay the administrative fees specified in a violation
notice and who fails to appeal a violation notice as provided by this Section within thirty
calendar days after the date of the issuance of the violation notice shall incur a late charge
of five dollars. A registered owner who fails to respond to a violation notice within sixty
calendar days after the date of issuance of the violation notice shall not be able to renew his
driver's license until all matters regarding the alleged toll violation are disposed of in
accordance with law. The violation clerk shall notify the registered owner by first-class mail
of this delinquency and consequences thereof.
(ii) A registered owner who fails to respond to a violation notice as provided by this
Section within sixty calendar days after the date of the issuance of the violation notice shall
be prohibited from renewing his driver's license. The violation clerk shall notify the
Louisiana office of motor vehicles of this delinquency. Upon notice from a violation clerk
of the LTA, the office of motor vehicles shall place the matter on record and shall not renew
the driver's license of the registered owner or the registration of the vehicle until after notice
from the violation clerk that the matters have been disposed of in accordance with law.
(b) After a notice to the office of motor vehicles provided in Item (a)(iii) of this
Paragraph, the LTA shall not be required to send violation notices of delinquency to
registered owners with ten or more toll violations. However, the tolls and administrative fees
of such registered owner shall continue to accumulate.
(2) The LTA may pursue such civil and criminal action as it deems appropriate to
collect the tolls and administrative fees assessed in the violation notice as well as such
subsequent late charges assessed in accordance with this Section.
H.(1) A photograph, microphotograph, videotape, or other recorded image produced
by a photo-monitoring device is admissible in a proceeding to collect a toll or other charge
of the LTA, to collect criminal penalties imposed, or to impose criminal liability for a failure
to pay the toll or charge.
(2) An original or facsimile of a certificate, sworn to or affirmed by an agent of the
LTA that states that a failure to pay has occurred and states that it is based upon a personal
inspection of a photograph, microphotograph, videotape, or other recorded image produced
by a photo-monitoring system, as defined in this Section, is prima facie evidence of the facts
contained in the certificate.
(3) Notwithstanding any other provision of law to the contrary, a photograph,
microphotograph, videotape, or other recorded image prepared for enforcement of LTA tolls
is for the exclusive use of the LTA in the discharge of its duties under this Section.
I. The LTA shall from time to time designate one or more violation clerks and agents
to perform the functions specified in this Section at the pleasure of the LTA and for such
finite or indefinite period as the LTA deems desirable. The LTA shall supervise and
coordinate the processing of violation notices in accordance with this Section. The LTA may
hire or designate such personnel and organize such sections as the LTA may deem necessary,
or contract for such services, in order to carry out the provisions of this Section.
J. The tolls and fees to be collected, as herein provided, are to be deposited in
accordance with the Master Indenture of Trust dated as of April 1, 2005, and all supplements
thereto, and in furtherance of the provisions of R.S. 48:2071 through 2083, inclusive, with
such funds to be deposited and expended in accordance with the foregoing in the trustee
accounts as provided in such bond indentures as amended.
*Acts 2007, No. 342, §1; Acts 2010, No. 775, §2, eff. June 30, 2010; Acts 2013, No. 206, §1, eff. June 10, 2013; Acts 2024, No. 361, §1.*
##### **§ 47:820.5.4.1** LA 1 recreational vessel toll payments {#sec-47-820.5.4.1 omnilex-key=us-la-statutes--rs-title-47--47:820.5.4.1}
For purposes of proper classification in the LA 1 toll schedule, any vehicle towing
a recreational vessel that exceeds the Class 1 specifications shall pay the applicable Class 2
toll rate.
*Acts 2024, No. 361, §1.*
##### **§ 47:820.5.5** Interoperability {#sec-47-820.5.5 omnilex-key=us-la-statutes--rs-title-47--47:820.5.5}
A. All public toll facilities in this state shall operate on an interoperable basis for toll collection and toll violation enforcement.
B. The secretary of the Department of Transportation and Development, notwithstanding any other provisions of law to the contrary, is hereby authorized and empowered to develop and promulgate the policies and procedures for the implementation of toll and toll violation interoperability.
*Acts 2008, No. 171, §1, eff. June 12, 2008.*
##### **§ 47:820.5.6** Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles {#sec-47-820.5.6 omnilex-key=us-la-statutes--rs-title-47--47:820.5.6}
A. Notwithstanding any other provision of law to the contrary, all emergency vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana.
B. For the purposes of this Section, "emergency vehicles" shall be defined as all emergency vehicles performing a public service that permits them, under existing laws and regulations, to display emergency vehicle lights in order to carry out ambulance functions in accordance with the laws relative thereto, when such lights are in actual use. This shall also apply to emergency vehicles privately owned but entitled to such public emergency usage. Any emergency vehicle positioned on the south side of the Tomey J. Doucet Bridge in case of an emergency shall also have free and unhampered passage crossing the bridge.
C. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section.
*Acts 2010, No. 30, §1.*
##### **§ 47:820.5.7** Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle {#sec-47-820.5.7 omnilex-key=us-la-statutes--rs-title-47--47:820.5.7}
A.(1) Notwithstanding any other provision of law to the contrary, the following list of vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana:
(a) Ambulances of the Grand Isle Emergency Vehicle Services.
(b) Official vehicles of the Grand Isle Independent Levee District.
(c) Official vehicles and a medical transportation van of the town of Grand Isle.
(d) Official, logo-bearing vehicles of the Grand Isle Port Commission.
(2) The exemption shall be granted only when the vehicles are being used in the performance of official duties.
(3) Any permanent resident of Grand Isle shall be exempted from the payment of tolls when crossing the Tomey J. Doucet Bridge when the resident purchases an exempt toll tag, presents a certificate of motor vehicle registration, and any one of the following documents for proof of residency:
(a) An official Louisiana driver's license.
(b) Proof of homestead exemption.
(c) A voter registration card.
B. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section.
*Acts 2010, No. 826, §1.*
##### **§ 47:820.5.8** Toll collection on the Crescent City Connection Bridge; proposition {#sec-47-820.5.8 omnilex-key=us-la-statutes--rs-title-47--47:820.5.8}
A. The governor shall call an election to be held at the same time as the statewide election held on November 6, 2012, in the election area to determine whether tolls shall be collected beginning on January 1, 2013, and ending on December 31, 2033, on the Crescent City Connection Bridge, at the rate provided by law.
B. As used in this Section, the following terms shall mean:
(1) "Crescent City Connection Bridge" collectively shall mean Bridges No. 1 and No. 2, comprising the Crescent City Connection.
(2) "Election area" shall mean the parishes of Jefferson, Orleans, and Plaquemines.
C. The ballot for the election shall state as follows:
"PROPOSITION ON CRESCENT CITY CONNECTION BRIDGE TOLL
Shall the toll be renewed and collected on the Crescent City Connection Bridge at the rate provided by law beginning on January 1, 2013, and ending on December 31, 2033, with the toll revenue dedicated solely for the following purposes along U.S. 90Z from Interstate 10 to U.S. 90: operations, maintenance, landscaping, grass cutting, trash pickup, functional and ornamental lighting, police functions, inspections, motorist assistance patrols, and capital projects on the bridges, approaches, and roadways and with further authorization for such tolls to be funded into revenue bonds for any one or more capital projects?"
D.(1) If a majority of the qualified electors of the election area voting on the proposition approve the proposition, the tolls shall be renewed and collected on the Crescent City Connection Bridge, at the rate provided by law, such collection beginning on January 1, 2013, and ending on December 31, 2033.
(2) If a majority of the qualified electors of the election area voting on the proposition vote against such proposition, then no such toll shall be renewed and collected on the Crescent City Connection Bridge.
E. The secretary of state shall prepare the ballot for the election.
F. Except as otherwise provided, the election required pursuant to this Section shall be conducted in accordance with the Louisiana Election Code.
G. Notwithstanding Chapter 8-A of the Louisiana Election Code, the costs of the election required pursuant to this Section shall be borne by the state.
Acts 2012, No. 865, §1, eff. June 15, 2012.
NOTE: The election provided for in Section 1 of Act 865 was held on November 6, 2012, resulting in the renewal of the tolls. The election was challenged in December, 2012 in the suit entitled *Michael J. Teachworth v. Bobby Jindal, et al.* In March, 2013, the November election result was nullified and the court ordered an election on the toll referendum for voters in Orleans, Jefferson and Plaquemines parishes on May 4, 2013, at which time the tolls were rejected.
##### **§ 47:820.5.9** High-occupancy vehicle (HOV) lane violations {#sec-47-820.5.9 omnilex-key=us-la-statutes--rs-title-47--47:820.5.9}
A. The secretary of the Department of Transportation and Development is authorized
to maintain the peace and accomplish the orderly handling of the establishment of high-occupancy vehicle (HOV) lanes, subject to the provisions of this Section.
B. Terms as defined in R.S. 48:345 and R.S. 32:1 shall retain their definitions, unless
the terms are specifically defined in this Subsection or the context of this Section indicates
otherwise. The terms listed shall have the following meanings:
(1) "Department" means the Department of Transportation and Development or its
designated agent.
(2) "Electronic mail" means a message, file, or other information that is transmitted
through a local, regional, or global computer network.
(3) "Electronic mail address" means a destination, commonly expressed as a string
of characters, to which electronic mail may be sent or delivered.
(4) "HOV monitoring system" means equipment installed for use with a designated
HOV lane to automatically produce records for use in enforcing the provisions of this
Section, such as video recordings, photographs, or other electronic data sufficient to establish
the existence of an HOV violation and identifying information for the motor vehicle
involved.
(5) "HOV violation" means use of an HOV lane in a manner not authorized by this
Section or any regulation promulgated pursuant to this Section.
(6) "Qualified HOV" means an HOV or motorcycle that meets all requirements for
use of a designated HOV lane.
(7) "Registered owner" means a person in whose name a motor vehicle is registered
under the law of a jurisdiction, including a person issued a dealer or transporter registration
plate or a lessor of motor vehicles for public lease.
C. Any travel lane designated as an HOV lane shall be for the exclusive use of
qualified HOVs.
D. The department may establish requirements for vehicles to use one or more
designated HOV lanes, including but not limited to registration of the HOV prior to using
an HOV lane. A vehicle that has not fulfilled the requirements established by the department
shall not be considered a qualified HOV.
E. In the event a record is generated by an HOV monitoring system showing an HOV
violation by a vehicle, the vehicle's registered owner is subject to the following:
(1) The vehicle's owner shall be liable to make payment to the department of the
applicable penalty, unless the violation clerk waives the penalty pursuant to Subsection H
of this Section.
(2) The vehicle's owner shall be liable to make payment to the department of an
administrative fee of up to twenty-five dollars to recover all costs associated with mailing,
provided that a notice, as specified in Paragraph (I)(1) of this Section, has been mailed.
F. The penalty for an HOV violation shall be a fine of not more than one hundred
dollars. The department may establish increasing penalties for multiple HOV violations, but
in no instance shall any penalty for a single HOV violation imposed pursuant to this Section
exceed one hundred dollars.
G. The ownership status of the motor vehicle is prima facie evidence of liability.
However, the registered owner may rebut the prima facie evidence by providing proof that
the vehicle was sold, or otherwise transferred prior to the HOV violation, by providing a
copy of a police report indicating the motor vehicle was stolen prior to the HOV violation,
or other evidence sufficient to rebut the prima facie evidence.
H. For the purpose of educating the public and promoting proper use of HOV lanes,
the department shall promulgate rules and regulations governing the issuance of warning
letters in lieu of HOV violation notices in appropriate circumstances not involving frequent
violators. Warning letters shall provide the information required for HOV violation notices,
but shall not result in the assessment of penalties or fees against the registered owner.
I. The following procedures shall apply to the collection of penalties, administrative
fees, and late charges assessed pursuant to this Section:
(1) The department shall send notice of an HOV violation by first-class mail to the
registered owner of the motor vehicle at the address shown on the records of the Department
of Public Safety and Corrections, office of motor vehicles, or such other address as may be
provided by the owner or determined through other reliable means. The department may
aggregate multiple HOV violations in one HOV violation notice. A manual or automatic
record of the mailing prepared in the ordinary course of business of the department is prima
facie evidence of the mailing of the notice.
(2) The HOV violation notice shall include the name and address of the person
alleged to be liable as a registered owner for the HOV violation, the amount of the penalty
to be paid, identifying information for the motor vehicle involved, the date and approximate
time of the HOV violation, the administrative fees due, an electronic mail address and
physical or post office box mailing address to which an appeal may be sent, and any other
information as the department may deem appropriate.
(3) The violation notice shall also include a warning that the registered owner shall
either pay the penalty and administrative fees specified in the notice or appeal the HOV
violation by making a request for a hearing to the department within thirty days after issuance
and describe the means and content of the response for payment or appeal. The HOV
violation notice shall also include a statement notifying the registered owner that he may
waive his right to a hearing by notifying the department that he is waiving this right and
appealing the HOV violation by request for a written disposition. The failure of the
registered owner to appeal the violation in one of the manners provided and within the delays
allowed shall be deemed to be an admission of liability and a waiver of available defenses.
(4) Within thirty calendar days after the date of issuance of the HOV violation notice,
the registered owner to whom the HOV violation notice is issued shall either pay the
penalties and administrative fees or appeal the HOV violation as provided by this Section.
(5) The registered owner may, without waiving judicial review, appeal an HOV
violation by notifying the department in writing, by either regular mail or electronic mail, that
he is waiving the right to a hearing and requesting a review and written disposition of the
HOV violation from a department violation clerk by regular mail or electronic mail.
(a) This appeal shall contain a signed statement from the registered owner explaining
the basis for the appeal. The signed statement shall be accompanied by signed statements
from witnesses, police officers, government officials, or other relevant parties or
photographs, diagrams, maps, or other relevant documents submitted by the registered
owner.
(b) Statements or materials sent to a violation clerk for review shall have attached
to them the name, address, and electronic mail address of the registered owner as well as the
number of the HOV violation notice and the date of the HOV violation. All information
submitted by the registered owner shall become part of the violation record.
(c) The violation clerk shall, within sixty days of receipt of such material, review the
material and dismiss or uphold the HOV violation and notify the registered owner of the
disposition of the HOV violation in writing by regular mail or electronic mail. If the appeal
by request for written disposition is denied, the violation clerk shall explain the reasons for
the determination.
(d) The violation clerk shall have the authority to waive the administrative fee, in
whole or in part, for good cause shown.
(6) A registered owner that is issued an HOV violation notice may make a written
statement for an appeal hearing before an agent designated by the department. The violation
clerk shall, within thirty days of receipt of a request for an appeal, notify the registered owner
in writing by first-class mail of the date, time, and place of the hearing.
(a) The hearing shall be informal and may be conducted by telephone. The rules of
evidence and the Administrative Procedure Act shall not apply. The decision of the agent
shall be final, subject to judicial review. The parties to the appeal hearing shall be notified,
in person or by regular mail or electronic mail, of the decision following the hearing.
(b) Each written appeal decision shall contain a statement of reasons for the decision,
including a determination of each issue of fact necessary to the decision. Failure to appear
at the date, time, and place specified on the hearing notice shall automatically result in denial
of the appeal.
(7) Electronic mail sent by the registered owner to the address provided in the HOV
violation notice shall be presumptive evidence of receipt by the department. Electronic mail
sent by the department to the address provided by the registered owner shall be presumptive
evidence of receipt by the registered owner.
J.(1) The department may impose charges and sanctions against a registered owner
for late payment, failure to pay, or otherwise failing to respond to an HOV violation notice
as follows:
(a) A registered owner who fails to submit payment or otherwise respond to an HOV
violation notice as provided by in this Section within thirty calendar days after the date of the
issuance of the HOV violation notice may incur a late charge of five dollars to cover
additional costs of collection of the penalty.
(b) If the registered owner fails to submit payment or otherwise respond to an HOV
violation notice as provided by this Section within sixty calendar days after the date of
issuance of the violation notice, the department may pursue civil action against the registered
owner as it deems appropriate to collect the penalties and administrative fees assessed in the
HOV violation notice. The violation clerk shall notify the registered owner by first-class
mail of this delinquency and consequences of the delinquency.
(2)(a) In addition to the procedures described above, the department shall promulgate
rules and regulations for the identification of motor vehicles that frequently engage in HOV
violations and for providing notice to registered owners of motor vehicles meeting such
criteria as established by the department. A registered owner's appeal of his classification as
a frequent violator shall be conducted in the same manner as an appeal of an HOV violation,
but the provisions of the Administrative Procedure Act shall apply in regards to notice of the
hearing decision, any request for rehearing, and any petition for judicial review. Any
registered owner of a motor vehicle classified by the department as a frequent violator who
fails to submit payment or otherwise respond to an HOV violation notice as provided by this
Section, within sixty calendar days after the date of issuance of the notice of classification
as a frequent violator is issued, shall be prohibited from any renewal or reissuance of his
driver's license and the vehicle's registration until after all matters regarding HOV violations
have been disposed of in accordance with law.
(b) The violation clerk shall notify the office of motor vehicles of the registered
owner's delinquency and status as a frequent violator. Upon notice from a violation clerk,
the office of motor vehicles shall block the renewal or reissuance, including any duplicates,
of the violator's driver's license and vehicle registration pursuant to R.S. 32:57.3.
(3) A video recording, photograph, or other electronic data produced by an HOV
monitoring system shall be admissible in a proceeding to collect a penalty, administrative
fee, or other charge of the department for an HOV violation.
(4) An original or facsimile of a certificate, sworn to or affirmed by an agent of the
department that specifies that an HOV violation has occurred and is based upon a personal
inspection of a video recording, photograph, or other electronic data produced by an HOV
monitoring system, as defined in this Section, is prima facie evidence of the facts contained
in the certificate.
(5) Notwithstanding any other provision of law to the contrary, a video recording,
photograph, or other electronic data prepared for enforcement of HOV lane requirements
shall be exclusively for the use of the department and the office of motor vehicles in the
discharge of their duties under this Section.
K. The department shall from time to time designate one or more violation clerks and
agents to perform the functions specified in this Section at the discretion of the department
and for such time as shall be necessary. The department shall supervise and coordinate the
processing of an HOV violation notice in accordance with this Section. The department may
hire or designate such personnel and organize such sections as the department may deem
necessary, or contract for such services, in order to carry out the provisions of this Section.
Hearing agents and violation clerks shall have the authority to waive late fees, in whole or
in part, in accordance with standards established by the department.
L. The provisions of this Section are intended to supplement the laws governing
motor vehicles and traffic regulation appearing in Title 32 of the Louisiana Revised Statutes
of 1950, and nothing contained in this Section shall be construed as precluding any police
officer from enforcing these laws within a designated HOV lane. It shall be a defense to
enforcement by the department pursuant to this Section that the registered owner of the motor
vehicle received a citation from a law enforcement officer for the same conduct that resulted
in an HOV violation.
*Acts 2021, No. 357, §2, eff. June 14, 2021; Acts 2023, No. 321, §1, eff. June 12, 2023.*
##### **§ 47:820.6** Roadside vegetation master plan {#sec-47-820.6 omnilex-key=us-la-statutes--rs-title-47--47:820.6}
A. The department, by rule, shall establish a master plan for roadside vegetation preparation and maintenance for the projects enumerated in R.S. 47:820.2. The rule or rules shall be adopted in accordance with the Administrative Procedure Act.
B. The master plan shall contain two parts:
(1) Phase I shall be those requirements for preparing the roadside for the type and level of maintenance which insures the safety of the public, which is compatible with the adjacent property, and which provides for wildflower preservation and planting.
(2) Phase II shall include a complete annual schedule for roadside vegetation maintenance with a proper balance of mowing, litter control, herbicide operations, and planting and cultivation of native Louisiana wildflowers.
C.(1) Prior to the requests for bids for the project, the department shall publish a notice in the official state journal that the master plan has been completed.
(2) The master plan shall be made available to all interested parties who may submit comments in writing to the department.
(3) The department shall submit a copy of the master plan and the comments from interested parties to the Joint Legislative Committee on Transportation, Highways and Public Works for its review.
D.(1) The department shall follow phase II of the master plan in the maintenance of the roadside.
(2) The master plan shall be updated periodically as conditions change.
*Acts 1989, No. 682, §1, eff. Jan. 1, 1990.*
#### **PART VII** DISTRIBUTION OF TAXES ON PETROLEUM PRODUCTS
##### **§ 47:820.51** Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement {#sec-47-820.51 omnilex-key=us-la-statutes--rs-title-47--47:820.51}
A. The United States District Court in the case of Major v. Treen, 575 F. Supp. 325, made certain findings of past state and "de facto" actions showing a need for careful review as to discrimination within this state. The legislature acknowledges that, in light of the recent decision of the Supreme Court of the United States in the case of City of Richmond v. J. A. Croson Company, 488 U.S. 489 (1989), evidence must be found and proved as to past discrimination against black or women or French Acadian contractors and subcontractors in the road, bridge, port, airport, transit, and highway construction industry of the state or against black or women or French Acadian workers hired or employed by contractors and subcontractors in the industry in order to justify minority set-aside or preference programs. The legislature further acknowledges that if a system of racial or sexual discrimination or exclusion has been practiced by the construction and labor industries operating in the state on state funded public works projects, including but not limited to, road, bridge, and highway projects, and that the state was a "passive participant" in such a system, then the state of Louisiana has a compelling interest to take steps to dismantle, eradicate, and neutralize such system. The legislature further acknowledges that the state has a compelling interest to guarantee that public funds, derived from tax contributions of its citizens and others, do not finance, foster, or support, directly or indirectly, a system of racial or sexual discrimination or exclusion.
B.(1) Prior to April 17, 1989, the governor shall cause a study or other inquiry to be made to make necessary findings and determinations as to whether or not there has been past discrimination or exclusion against black or women or French Acadian contractors and subcontractors in the road, bridge, port, airport, transit, and highway construction industry of the state or against black or women or French Acadian workers hired or employed by contractors and subcontractors in such industry.
(2) The governor shall include, but not be limited to, the following data in conducting such study:
(a) Data as to the number of black or women or French Acadian contractors and subcontractors within the state which are qualified to undertake prime or subcontracting work in state road, bridge, and highway construction projects; the percentage of total state construction dollars black or women or French Acadian firms receive as contractors or subcontractors on state funded public works contracts, including but not limited to contracts let for road, bridge, port, airport, transit, and highway construction; evidence as to whether there exists a history or pattern of behavior demonstrating that non-French Acadian contractors have declined or refused to award subcontracts to black or women or French Acadian subcontractors for state funded public works projects; evidence as to whether there is a statistical disparity as to the number of black or women or French Acadian contractors or subcontractors who are eligible for membership in construction trade associations compared to the actual number of members who are black or women or French Acadian contractors or subcontractors, and if so, to what extent; and any other finding or determination that state spending practices for state funded public works projects have or may be exacerbating a pattern of prior racial or sexual discrimination.
(b) Data as to the number and percentage of black or women or French Acadian construction workers hired or employed by contractors and subcontractors on state funded public works projects; the racial or sexual composition of the qualified workforce in the state on such projects enumerated by category of semi-skilled jobs in order to determine whether racial or sexual discrimination exists in each category; and any other finding or determination that state spending practice for state funded public works projects have or may be exacerbating a pattern of unequal employment opportunities for black or women or French Acadian laborers.
C. If such study finds or determines that past discrimination or exclusion exists against black or women or French Acadian contractors, subcontractors, or laborers in the construction of state funded public works projects, the governor shall submit findings of fact and race-neutral or sex-neutral recommendations to the legislature to dismantle, eradicate, and remedy such discrimination. Race-neutral or sex-neutral measures, as enumerated in the case of City of Richmond v. J. A. Croson Company, may include, but not be limited to, the following: simplification of bidding procedures; relaxation of bonding requirements; implementation of training programs; financial aid; elimination or modification of formal barriers caused by bureaucratic inertia; prohibitions of discrimination in provisions of credit or bonding by local suppliers and banks; and other programs which would eradicate a disproportional lack of capital for operating purposes, special programs as to bonding requirements, and state financing programs for small firms.
D. On July 11, 1989, if the legislature has not enacted sufficient race-neutral or sex-neutral legislation, the governor shall, and is hereby authorized and empowered to, issue such executive orders, subject to approval by the oversight committees of the House Appropriations Committee and the Senate Finance Committee within thirty days after issuance, as are necessary to dismantle, eradicate, and remedy any and all discrimination and is specifically authorized to direct the secretary of the Department of Transportation and Development to promulgate emergency rules and regulations in accordance with the provisions of the Administrative Procedure Act to require black or women or French Acadian set-aside or preference programs on all construction projects whose funding is derived from monies collected under the provisions of this Chapter and on those construction projects enumerated in the act of the legislature which act originated as House Bill No. 17 of the 1989 First Extraordinary Session of the Legislature.*
E. For the purposes of this Section, "French Acadian" means a member or descendant of the community of French Acadians who colonized Louisiana after 1755.
F. Any amount established for set-aside or preference programs shall be distributed for award to black contractors in each congressional district in the same proportion to the total amount set-aside as the black population in each congressional district bears to the total black population in the state.
Acts 1989, 1st Ex. Sess., No. 9, §1, eff. Mar. 13, 1989.
*ACT NO. 16.
#### **CHAPTER 7-A** TAXATION OF DISPOSAL AND STORAGE OF HAZARDOUS WASTE
##### **§ 47:821** Definitions {#sec-47-821 omnilex-key=us-la-statutes--rs-title-47--47:821}
A. The terms used in this Chapter shall be defined as provided in R.S. 30:2004 and R.S. 30:2173, with R.S. 30:2173 governing in any case of conflict between them, unless another definition is specifically provided or a definition is specifically modified herein.
B. For the purposes of this Chapter the following terms shall be defined as follows:
(1) "Disposal" means the discharge, deposit, injection, dumping or placing of any hazardous waste as defined in this Section, into or on any land or water in a hazardous waste disposal facility in such a manner that the hazardous waste so disposed becomes part of the surrounding or underlying land. The term disposal shall include the disposal of residue resulting from incineration of hazardous waste. Storage in excess of ninety days shall be presumed to constitute disposal for purposes of collection of the tax but shall not subject those hazardous wastes stored in excess of ninety days to additional taxation when ultimately disposed.
(2) "Disposer" means any person who disposes of or who receives for disposal the hazardous waste of a generator.
(3) "Dry weight ton" means a ton of hazardous waste excluding the weight of the water (H~2~0) and for underground injection shall include no more than one percent (1%) of the inorganic solids contained in the hazardous waste.
(4) "Generate hazardous waste" means the act or process of producing hazardous waste or the act of first causing the hazardous waste to become subject to regulation by the Department of Environmental Quality.
(5) "Generator of hazardous waste" means any person whose act or process produces hazardous waste or whose act first causes a hazardous waste to become subject to regulation by the Department of Environmental Quality.
(6)(a) "Hazardous waste" means a substance identified and listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality; except that the term hazardous waste shall not include special waste as defined in this Section.
(b) "Extremely hazardous waste" means certain hazardous wastes which have been listed in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality, LAC 33:V.4901 as Acute Hazardous Wastes, which are the P wastes listed in Table 3, or those toxic wastes, which are the U wastes listed in Table 4 because of toxicity or reactivity and which do not meet treatment standards, where treatment standards are established in the hazardous waste regulations of the Department of Environmental Quality.
(7) "Special waste" means and includes the following:
(a) Spent bauxite (red mud) resulting from production of alumina.
(b) Byproduct gypsum and related wastes resulting from the production of phosphoric acid, phosphate fertilizers, and hydrofluoric acid.
(c) Coal residue (bottom ash and slag, fly ash and flue-gas emission control waste) after use as a boiler fuel.
(d) Cement kiln dust.
(e) Industrial waste water in a NPDES treatment train when that train includes ponds, impoundments, or similar facilities.
(8) "Surface impoundment" or also termed "impoundment" means a facility or part of a facility which is a natural topographic depression, man-made excavation, or diked area formed primarily of earthen materials (although it may be lined with man-made materials) which is designed to hold an accumulation of liquid wastes or wastes containing free liquids, and which is not an injection well. Examples of surface impoundments are holding, storage, settling, and aeration pits, ponds, and lagoons.
(9) "Tax" means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context.
(10) "Taxpayer" means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return.
*Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. Acts 1984, No. 104, §1; Acts 1988, No. 655, §1, eff. July 1, 1988; Acts, 1989, 2nd Ex. Sess., No. 2, §1, eff. July 14, 1989; Acts 1990, No. 391, §1, eff. Aug. 1, 1990.*
##### **§ 47:822** Imposition of tax {#sec-47-822 omnilex-key=us-la-statutes--rs-title-47--47:822}
There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive or abandoned site or who removes hazardous waste from a site as a result of a remediation or closure plan approved by the secretary of the Department of Environmental Quality shall not be subjected to imposition of this tax when the hazardous waste is disposed of or treated to render it less hazardous.
*Acts 1990, No. 391, §1, eff. Aug. 1, 1990.*
##### **§ 47:823** Rate of tax {#sec-47-823 omnilex-key=us-la-statutes--rs-title-47--47:823}
A. The tax levied in this Chapter shall be levied at the rate of thirty dollars per dry weight ton of hazardous waste disposed of in Louisiana on or at the site upon which the generator's act or process produced the hazardous waste, and at the rate of forty dollars per dry weight ton of hazardous waste disposed of in Louisiana on or at a site other than the site upon which the generator's act or process produced the hazardous waste.
B. The tax levied in this Chapter shall be levied at the rate of one hundred dollars per dry weight ton of extremely hazardous waste disposed of in Louisiana.
C. For hazardous wastes and extremely hazardous wastes which are generated outside of Louisiana and disposed of in Louisiana, the tax levied in this Chapter shall be levied at the rate of and in accordance with the method of imposition of the tax or fee imposed on the disposal of such waste in the state where the waste was generated, as determined by the secretary of the Department of Revenue. In no case, however, shall the tax levied in this Chapter on hazardous waste or extremely hazardous waste generated outside Louisiana be less than the rate charged at the time of its disposal for hazardous and extremely hazardous waste generated and disposed of in Louisiana. Any person disposing or treating such waste in Louisiana shall file with the return required in R.S. 47:827 his signed statement showing the applicable tax or fee for any waste received from another state had it been treated or disposed in a like manner in that state.
D. The secretary may adopt such regulations as are necessary to implement the provisions of this Chapter. Such rules shall specify and require methods for determining the actual dry-weight of hazardous or extremely hazardous waste providing for exceptions only in cases when generated waste does not exceed minimal amounts.
E. For the purpose of compensating for the administrative costs in accounting for and remitting the tax levied by this Chapter, each person who collects and remits the tax pursuant to R.S. 47:826 shall be allowed one-half percent of the amount of the tax due and accounted for and remitted to the secretary in the form of a deduction in submitting his report and paying the amount due by him, provided the amount due was not delinquent at the time of payment.
*Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1992, No. 526, §1, eff. June 29, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.*
##### **§ 47:824** Amount due {#sec-47-824 omnilex-key=us-la-statutes--rs-title-47--47:824}
The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:825** Direct payment by generator {#sec-47-825 omnilex-key=us-la-statutes--rs-title-47--47:825}
The tax levied in this Chapter shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary of the Department of Revenue if the generator disposes of his own hazardous waste on or at his own disposal site.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:826** Collection by disposer; liability of disposer {#sec-47-826 omnilex-key=us-la-statutes--rs-title-47--47:826}
A. In cases not governed by R.S. 47:825, the tax shall be collected by the disposer from the generator of the hazardous waste at the time the disposer receives the hazardous waste. The disposer shall remit the tax to the secretary of the Department of Revenue. The disposer shall add the amount of the tax imposed by this Chapter to any fee, charge, or other price charged by the disposer to the generator, which tax shall be a debt from the generator to the disposer, until paid, and shall be recoverable at law in the same manner as other debts. Any disposer who neglects, fails, or refuses to collect or remit the tax herein provided shall be liable and pay the tax himself. However, the secretary of the Department of Revenue and Taxation shall have the authority to collect the tax from the generator if the disposer fails to collect the tax.
B. The disposer of the hazardous waste shall state and collect the tax separately from any other fee, charge, or other price charged to the generator and shall provide the generator with an invoice, manifest, or other document showing the amount of tax collected by the disposer from the generator. The disposer shall not advertise or hold out to the generator that he will relieve the generator from the payment of all or any part of the tax and the generator shall not be deemed to have paid the tax unless he receives a document from the disposer separately stating the amount of the tax that has been paid.
C. Repealed by Acts 1988, No. 252, §1, eff. July 1, 1988.
*Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1988, No. 252, §1, eff. July 1, 1988; Acts 1997, No. 658, §2.*
##### **§ 47:827** Returns and payment {#sec-47-827 omnilex-key=us-la-statutes--rs-title-47--47:827}
A. The tax due for each quarter shall be remitted to the secretary of the Department of Revenue by the person responsible for remitting the tax on or before the twentieth day of the subsequent quarter. Payments shall be made to the secretary and filed with any forms or returns to be prescribed by the secretary, which forms or returns shall contain any information the secretary shall require. The forms shall be signed, under oath, by an officer of the corporation or by a person designated by the generator or disposer as the person responsible for such payment.
B. Corporations that violate the provisions of this Section shall be fined an amount not to exceed one hundred thousand dollars. Individuals who violate the provisions of this Section shall be fined an amount not to exceed ten thousand dollars, or imprisoned for not more than one year, or both.
C. When any taxpayer fails to pay any tax, penalty, and interest assessed, as provided in this Chapter, the secretary of the Department of Revenue may proceed to enforce the collection thereof by distraint and sale under the provisions of R.S. 47:1570 through 1573.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:828** Interest {#sec-47-828 omnilex-key=us-la-statutes--rs-title-47--47:828}
When any person subject to the provisions of this Chapter fails to pay or remit the tax, or any portion thereof, on or before the day when it is required to be paid or remitted to the secretary of the Department of Revenue under the provisions of this Chapter, interest at the rate of one and one-half percent per month shall be added to the amount of tax due and such interest shall be computed from the due date until the tax is paid. The interest provided for herein shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and shall not be waived.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:829** Refunds {#sec-47-829 omnilex-key=us-la-statutes--rs-title-47--47:829}
The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:830** Suspension of prescription {#sec-47-830 omnilex-key=us-la-statutes--rs-title-47--47:830}
Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:831** Records; rules and regulations {#sec-47-831 omnilex-key=us-la-statutes--rs-title-47--47:831}
A. Each taxpayer liable for any tax imposed by this Chapter shall keep such books, records, or other documents necessary to accurately determine his tax liability until the tax period to which they relate has prescribed.
B. The secretary of the Department of Revenue shall have the authority to determine which records shall be maintained and made available to the Department of Revenue for the purpose of computing, collecting, or auditing the tax and shall have access to all manifests and records which are collected by the Department of Environmental Quality for those purposes.
C. The secretary shall promulgate rules and regulations designed to carry out the provisions of this Chapter.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
##### **§ 47:832** Disposition of collections {#sec-47-832 omnilex-key=us-la-statutes--rs-title-47--47:832}
All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.
*Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.*
##### **§ 47:833** REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992. {#sec-47-833 omnilex-key=us-la-statutes--rs-title-47--47:833}
*REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992.*
#### **CHAPTER 8** TOBACCO TAX
##### **§ 47:841** Imposition of tax {#sec-47-841 omnilex-key=us-la-statutes--rs-title-47--47:841}
There is hereby levied a tax upon the sale, use, consumption, handling, or distribution
of all cigars, cigarettes, smoking and smokeless tobacco, and vapor products and electronic
cigarettes as defined herein, within the state of Louisiana, according to the classification and
rates hereinafter set forth:
A. Cigars.
(1) Upon cigars invoiced by the manufacturer at one hundred twenty dollars per
thousand or less a tax of eight percent of the invoice price as defined in this Chapter.
(2)(a) Before January 1, 2026, upon cigars invoiced by the manufacturer at more than
one hundred twenty dollars per thousand, a tax of twenty percent of the invoice price as
defined in this Chapter.
(b)(i) Beginning January 1, 2026, through December 31, 2027, upon cigars invoiced
by the manufacturer at more than one hundred twenty dollars per thousand but less than two
thousand five hundred dollars per thousand, a tax of twenty percent of the invoice price as
defined in this Chapter.
(ii) Beginning January 1, 2026, through December 31, 2027, upon cigars invoiced
by the manufacturer at two thousand five hundred dollars or more per thousand, a tax of fifty
cents per cigar.
(c) Beginning January 1, 2028, and thereafter, upon cigars invoiced by the
manufacturer at more than one hundred twenty dollars per thousand, a tax of twenty percent
of the invoice price as defined in this Chapter.
B. Cigarettes.
(1) Upon cigarettes, a tax of sixteen twentieths of one cent per cigarette as defined
in this Chapter.
(2) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of four twentieths of one cent per cigarette.
(3) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of four-twentieths of one cent per cigarette as referenced in Article
VII, Section 4.1 of the Constitution of Louisiana.
(4) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of seven-twentieths of one cent per cigarette.
(5) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of five-twentieths of one cent per cigarette.
(6) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of two and ten-twentieths of one cent per cigarette.
(7) In addition to all other taxes levied pursuant to this Subsection, there is hereby
levied an additional tax of one and two-twentieths of one cent per cigarette.
C. Smoking Tobacco. Upon smoking tobacco, a tax of thirty-three percent of the
invoice price as defined in this Chapter.
D. Rules and regulations. The collector shall adopt and promulgate rules and
regulations, which shall have the effect of law, for the administration and enforcement of the
provisions of this section, with specific authority as to the filing of inventory report and
payment of additional taxes due. He also may adopt and promulgate rules and regulations
establishing or requiring the establishing of an inventory where the dealer fails to timely
declare and file the inventory with the collector on the specified date, and for the revaluation
of tax stamps in possession of the dealer.
E. Smokeless tobacco. Upon smokeless tobacco, a tax of twenty percent of the
invoice price as defined in this Chapter.
F. Vapor products and electronic cigarettes. Upon vapor products and electronic
cigarettes, a tax of fifteen cents per milliliter of consumable nicotine liquid solution or other
material containing nicotine that is depleted as a vapor product is used.
G.(1) The Tobacco Regulation Enforcement Fund, hereinafter referred to as the
"fund", is hereby established in the state treasury as a special fund to provide support for
enforcement activities of the office of alcohol and tobacco control. The source of monies for
the fund shall be a portion of the avails of the state tax on cigarettes as provided herein.
(2) After compliance with the requirements of Article VII, Section 9(B) of the
Constitution of Louisiana relative to the Bond Security and Redemption Fund, and after a
sufficient amount is allocated from that fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the state
treasurer shall annually deposit into the fund an amount equal to the avails of one-quarter of
one-twentieth of one cent per cigarette from the tax on cigarettes imposed pursuant to this
Section. Monies in the fund shall be subject to appropriation by the legislature and then only
to the office of alcohol and tobacco control for purposes of tobacco regulation enforcement.
All unexpended and unencumbered monies in the fund shall be invested by the state treasurer
in the same manner as monies in the state general fund, and all earnings on investment of the
fund shall be deposited into the fund.
Acts 1970, No. 252, §1; Acts 1974, No. 413, §1, eff. Jan. 1, 1975; Acts 1984, 1st Ex.
Sess., No. 14, §2, eff. March 27, 1984; Acts 1990, No. 390, §§3, 5, eff. Aug. 1, 1990; Acts
2000, No. 32, §§1, 2, eff. July 1, 2000; Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2002,
No. 21, §1, eff. July 1, 2002; Acts 2006, No. 752, §1, eff. July 1, 2006; Acts 2015, No. 94,
§1; Acts 2016, 1^st^ Ex. Sess., No. 4, §1; Acts 2023, No. 414, §4, eff. July 1, 2023; Acts 2025,
No. 266, §1, eff. Jan. 1, 2026; Acts 2025, No. 516, §1, eff. July 7, 2025.
NOTE: SEE ACTS 2002, NO. 19, §2.
NOTE: See Acts 2015, No. 94, §§2 and 3, re: applicability and effectiveness of
certain provisions.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 4, §2, regarding applicability.
##### **§ 47:841.1** Tobacco Tax Health Care Fund {#sec-47-841.1 omnilex-key=us-la-statutes--rs-title-47--47:841.1}
A. There is hereby created as a special fund in the state treasury the "Tobacco Tax
Health Care Fund", hereinafter referred to as the "fund". After compliance with the
requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the
Bond Security and Redemption Fund, and after a sufficient amount is allocated from that
fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the state treasurer shall annually deposit to
the fund an amount equal to the avails of the tax imposed under the provisions of R.S.
47:841(B)(4) and (5). The monies in this fund shall be used solely as provided by this
Section and only in the amounts appropriated by the legislature.
B. All unexpended and unencumbered monies in this fund at the end of the fiscal
year shall remain in the fund. The monies in the fund shall be invested by the state treasurer
in the same manner as monies in the state general fund, and all earnings on investment of the
fund shall be deposited into the fund.
C.(1) Subject to an annual appropriation by the legislature, forty-two and eight-tenths
percent of the monies collected under authority of R.S. 47:841(B)(4) in the fund shall be used
solely for the purpose of providing funding for the Louisiana Cancer Research Center of
L.S.U. Health Sciences Center in New Orleans/Tulane Health Sciences Center, and twenty-nine and two-tenths percent of monies collected under authority of R.S. 47:841(B)(4) shall
be used solely for the purposes of funding for the creation of smoking prevention mass media
programs and evidence-based tobacco control programs within the public hospital system
and the public school system and community development programs directed at cessation
among children and pregnant women and the screening, prevention, and treatment of tobacco
use and dependence among individuals with diseases caused or exacerbated by tobacco use.
The Southern University Board of Supervisors shall participate in the planning and
expenditure of funds for the creation of smoking prevention mass media programs and
evidence-based tobacco control programs as specified in this Paragraph. Any financial
benefit to be derived from any intellectual property or other ownership interest resulting from
research or other activities conducted by, or in conjunction with, the Louisiana Cancer
Research Center of L.S.U. Health Sciences Center in New Orleans/Tulane Health Sciences
Center, or its successor, shall be shared with the state pursuant to a written agreement
executed between the parties and approved by the Joint Legislative Committee on the
Budget.
(2) Subject to an annual appropriation by the legislature, twenty-eight percent of the
monies collected under authority of R.S. 47:841(B)(4) in the fund shall be used solely to
provide funding for the Cancer Center of Louisiana State University Health Sciences Center
in Shreveport. Any financial benefit to be derived from any intellectual property or other
ownership interest resulting from research or other activities conducted by, or in conjunction
with, the Cancer Center of Louisiana State University Health Sciences Center in Shreveport,
or its successor, shall be shared with the state pursuant to a written agreement executed
between the parties and approved by the Joint Legislative Committee on the Budget.
(3) Subject to an annual appropriation by the legislature, twenty percent of the
monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to
provide funding for the office of behavioral health, Louisiana Department of Health.
(4) Subject to an annual appropriation by the legislature, twenty percent of the
monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to
provide funding for the Louisiana State University Agricultural Center and the Southern
University Agricultural Research and Extension Center, provided that the annual
appropriation to Southern University Agricultural Research and Extension Center from this
source shall be one million dollars per year.
(5) Subject to an annual appropriation by the legislature, twenty percent of the
monies collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to
provide funding for the administration and operation of Drug Abuse Resistance Education
(D.A.R.E.) programs.
(6) Subject to an annual appropriation by the legislature, forty percent of the monies
collected under authority of R.S. 47:841(B)(5) in the fund shall be used solely to provide
funding for the office of state police, Department of Public Safety and Corrections.
*Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2009, No. 384, §5, eff. July 1, 2010.*
##### **§ 47:841.2** Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020. {#sec-47-841.2 omnilex-key=us-la-statutes--rs-title-47--47:841.2}
*Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.*
##### **§ 47:842** Definitions {#sec-47-842 omnilex-key=us-la-statutes--rs-title-47--47:842}
As used in this Chapter, the following terms have the meaning ascribed to them in
this Section, unless the context clearly indicates otherwise:
(1) "Brand family" has the meaning as set forth in R.S. 13:5072.
(2) "Cigarette" includes any roll for smoking or heating pursuant to ordinary
conditions of use made wholly or in part of tobacco, irrespective of size or shape and
irrespective of the tobacco being flavored, adulterated or mixed with any other ingredient,
where such roll has a wrapper or cover made of paper, or any other material except where
such wrapper is wholly or in greater part made of tobacco.
(3) "Cigars" includes any roll of tobacco for smoking, irrespective of size or shape,
and irrespective of the tobacco being flavored, adulterated or mixed with any other
ingredients, where such roll has a wrapper made chiefly of tobacco.
(4) "Collector" means the collector of revenue for the State of Louisiana or his duly
authorized representatives.
(5) "Dealer" includes every person who manufactures or purchases cigars, cigarettes
or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. The
term also means any person who imports cigars, cigarettes, or smoking tobacco from any
state or foreign country for distribution, sale, or consumption in the State of Louisiana.
(6) "Invoice price" the manufacturers net invoiced price as invoiced to the Louisiana
tobacco dealer, by the manufacturer, jobber, or other persons engaged in selling tobacco
products in accordance with the tax levied by this chapter.
(7) "Manufacturer" means anyone engaged in the manufacture, production, or foreign
importation of tobacco products.
(8) "Person" means any natural person, trustee, company, partnership, corporation
or other legal entity.
(9) "Place of business" as used in this Chapter means the place where the orders are
received, or where the taxable articles are sold, or if sold upon a railroad train or on or from
any other vehicle, the vehicle on which or from which the taxable articles are sold by the
retail dealer. It also includes the establishment where vending machines are located.
(10) "Purchase" means acquisition in any manner, for any consideration. The term
includes transporting or receiving product in connection with a purchase.
(11) "Registered tobacco dealer" as used in this Chapter refers to wholesale dealers
as defined in this Section.
(12) "Retail dealer" includes every dealer other than a wholesale dealer who sells or
offers for sale cigars, cigarettes or smoking tobacco irrespective of quantity or the number
of sales.
(13) "Sales" or "sell" means any transfer, exchange, or barter in any manner or by any
means for any consideration. The term includes distributing or shipping product in
connection with a sale. References to a sale "in" or "into" a state refer to the state of the
destination point of the product in the sale, without regard to where title was transferred.
References to sale "from" a state refer to the sale of cigarettes that are located in that state
to the destination in question without regard to where title was transferred.
(14) "Sales entity affiliate" means an entity that sells cigarettes that it acquires
directly from a manufacturer or importer and is affiliated with that manufacturer or importer
as established by documentation received directly from that manufacturer or importer to the
satisfaction of the attorney general. Entities are affiliated with each other if one, directly or
indirectly through one or more intermediaries, controls or is controlled by or is under
common control with the other.
(15) "Smokeless tobacco" means all smokeless tobacco including but not limited to
fine cut, long cut, packed in pouches, snuff, snuff flower, chewing tobacco, cavendish, plugs,
twists, shorts, refuse and other scraps, clippings and sweepings of tobacco, and other forms
of loose tobacco, articles and products made of tobacco, or a tobacco substitute.
(16) "Smoking tobacco" includes granulated, plug cut, crimp cut, ready rubbed and
any other kind and form of tobacco prepared in such manner as to be suitable for smoking
in or as pipe or cigarette.
(17) "Stamp" means the impression, device, stamp, label, or print manufactured or
printed as prescribed by the collector by the use of which the tax levied hereunder is paid.
By way of extension, and not limitation, the term "stamp" means any impression or character
affixed to or which shall be stamped upon commodities by metered stamping machine or
device by use of which the tax levied hereunder is paid.
(18) "Stamping agent" means a dealer that is authorized to affix tax stamps to
packages or other containers of cigarettes under R.S. 47:843 et seq. or any dealer that is
required to pay the excise tax or tobacco tax imposed pursuant to R.S. 47:841 et seq. on
cigarettes.
(19) "State directory" or "directory" means the directory compiled by the attorney
general under R.S. 13:5073, or, in the case of reference to another state's directory, the
directory compiled under the similar law in that other state.
(20) "Tobacco substitute" means any noncombustible product intended to be used
or consumed as an alternative to tobacco, including products made with nicotine extracted
from tobacco or any other source, or synthetic nicotine, and any product which simulates
traditional smokeless tobacco whether or not it contains nicotine.
(21) "Vapor products" shall mean any noncombustible product containing nicotine
or other substances that employ a heating element, power source, electronic circuit, or other
electronic, chemical, or mechanical means, regardless of shape or size, used to produce vapor
from nicotine in a solution or other form. "Vapor products" include any electronic cigarette,
electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any
vapor cartridge or other container of nicotine in a solution or other form that is intended to
be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic
pipe, or similar product or device. Vapor products do not include cigarettes as defined in this
Section or products subject to the tax levied on cigarettes pursuant to the provisions of R.S.
47:841(B).
(22) "Vending machine" means any receptacle used to store taxable articles which
vend such articles automatically.
(23) "Vending machine operator" means any person who controls the use of one or
more vending machines as to the supply of cigarettes or any tobacco products in the machine
or the receipts from cigarettes vended through such machines.
(24) "Wholesale dealers" are those dealers whose principal business is that of a
wholesaler, and who sells cigarettes, cigars, and smoking tobacco to retail dealers for purpose
of resale; and who is a bona fide wholesaler and fifty percent of whose total tobacco sales
are to retail stores other than their own or their subsidiaries within Louisiana. Wholesale
dealer shall include any person in the state who acquires cigarettes solely for the purpose of
resale in vending machines, provided such person services fifty or more cigarette vending
machines on selling locations in Louisiana other than their own. Wholesale dealers shall
include those dealers engaged in receiving bulk smoking tobacco for purposes of blending
and including those Louisiana dealers who were affixing cigarette and tobacco stamps as of
January 1, 1974.
*Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §2; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1980, No. 135, §1; Acts 2000, No. 32, §1, eff. July 1, 2000; Acts 2013, No. 221, §3; Acts 2015, No. 94, §1; Acts 2025, No. 516, §1, eff. July 7, 2025.*
##### **§ 47:843** Use of stamps or meter impression required; limitations {#sec-47-843 omnilex-key=us-la-statutes--rs-title-47--47:843}
A. Cigarette tax stamps. (1) In order to enforce the collection of the tax levied by
this Chapter, the secretary shall design and have printed or manufactured stamps of such size
and denomination as may be determined by him and so prepared as to permit them to be
easily affixed to or stamped on containers of cigarettes subject to the tax according to this
Chapter. As an alternative method to enforce the collection of the tax levied by this Chapter,
the secretary may permit dealers, as defined in this Chapter, to use metered stamping
machines or devices by which each container or package may be clearly and legibly stamped
with an impression showing the character and amount of the tax.
(2) No individual package of cigarettes shall be sold or distributed in, into, or from
the state in individual packages containing fewer than twenty cigarettes. No smoking
tobacco intended for use as roll-your-own smoking tobacco for cigarettes shall be sold or
distributed in individual packages containing less than six-tenths of one ounce of smoking
tobacco.
(3) Except as otherwise provided in this Chapter, all packages of cigarettes sold in
or into the state shall bear a stamp as required by this Chapter and no person may sell,
transport, or cause to be transported unstamped cigarettes in, into, or from, or possess
unstamped cigarettes in the state.
B. Discounts. The secretary of the Department of Revenue shall allow wholesale
tobacco dealers of other states who have a direct purchasing contract with a manufacturer and
serving a trade area of retail dealers in this state to purchase Louisiana stamps with benefit
of a five percent discount.
C. Purchase of stamps. (1) All cigarette stamps shall be purchased from and sold
by the secretary of the Department of Revenue.
(2) Any person other than the secretary of the Department of Revenue who sells or
traffics in cigarette tax stamps not affixed to cigarettes, whether the stamps are genuine or
counterfeit, shall be guilty of a felony and punishable as set out in R.S. 47:858.
(3) Cigarette tax stamps shall be sold by the secretary of the Department of Revenue
to bonded registered Louisiana tobacco dealers in the state of Louisiana who hold a valid
stamping agent designation in accordance with R.S. 26:902(2)(a) and who have a direct
purchasing contract with a manufacturer at a discount of five percent from the face value,
when purchased in quantities of not less than one hundred dollars face value, and the same
provisions and discount shall apply where the metered stamping machine or device is used.
(4) Except as otherwise provided in this Section, the stamps shall be sold by the
secretary of the Department of Revenue in less quantity at face value to any and all persons,
firms, partnerships, corporations, and associations of person who hold a valid stamping agent
designation in accordance with R.S. 26:902(2)(a) and are qualified to purchase stamps
hereunder.
(5) Every dealer registered with the state of Louisiana shall be entitled to receive
every month cigarette tax stamps in an amount equal to the amount of his bond furnished
pursuant to R.S. 47:848, without the necessity of paying for the stamps at the time of
purchase. All stamps so advanced shall be paid for not later than thirty days after the date
on which they were advanced.
(6) Any wholesale dealer who fails to timely file the reports and pay the taxes due
on an open account shall forfeit the discount allowed at the time of purchase of such tax
stamps and meter impressions and shall be subject to a penalty of five percent on the amount
of the tax due if the period of delinquency is ten days or less, or twenty percent on the
amount of the tax due if the period of delinquency is greater than ten days, plus any interest
due.
(7) Should any dealer fail to timely pay the tax due on any purchase of tax stamps
or meters as provided in R.S. 47:843(C)(5), all outstanding credit sales of tobacco stamps,
whether delinquent or not, shall become due and payable if the delinquent tax due on the
purchase is not paid within two days after the receipt by the taxpayer of a written demand
sent by the secretary by certified mail. Payment must be made with a cashier's check,
certified check, or cash. If payment is not received within ten days after the mailing of
written demand, the secretary may proceed to effect collection through the taxpayer's bonding
company, or as otherwise provided by Chapter 18, Subtitle II of this Title.
(8) Should any wholesale dealer fail to pay the taxes due as described above, the
secretary of the Department of Revenue may require such dealers to remit the tax due on
purchases of tax stamps and meter impressions upon receipt of such stamps.
(9) The transfer or disposal by a qualified dealer of any benefit herein conferred is
prohibited.
(10) As an additional method of refunding the cost of stamps affixed to damaged
goods as provided in R.S. 47:857, the secretary shall allow a wholesale dealer to present
affidavits evidencing the cost of stamps, less previous discount allowed, affixed to goods
returned to the manufacturer as payment for all or a portion of the price of tax stamps
purchased under this Section. The credit must be in an amount less than or equal to the cost
of stamps or meters purchased per individual invoice.
D. Affixing stamps. (1) No person other than a dealer holding a valid stamping
agent designation under R.S. 26:902(2) may affix a stamp to any package of cigarettes.
Stamps shall be affixed by the dealer, on the smallest container or package of cigarettes that
is subject to the tax, to permit the secretary to readily ascertain by an inspection of any
dealer's stock on hand, whether or not the tax has been paid. The dealer shall cause to be
affixed on every package of cigarettes on which a tax is due, stamps of an amount equaling
the tax due thereon, before any person, firm, partnership, corporation, or association of
persons sells, offers for sale, removes, or otherwise distributes the cigarettes. The stamps
shall be affixed in such a manner that their removal will require continued application of
steam or water and shall be canceled by placing thereon the license number of the dealer.
(2) A dealer shall not affix a stamp to a package of cigarettes if the package:
(a) Does not comply with the Federal Cigarette Labeling and Advertising Act (15
U.S.C. 1331 et seq.) for the placement of labels, warnings, or any other information for a
package of cigarettes to be sold within the United States.
(b) Is labeled "For Export Only", "U.S. Tax Exempt", "For Use Outside U.S.", or
other wording indicating that the manufacturer did not intend that the product be sold in the
United States.
(c) Has been altered by adding or deleting wording, labels, or warnings described in
Subparagraphs (a) and (b) of this Paragraph.
(d) Has been imported into the United States after January 1, 2000, in violation of
26 U.S.C. 5754.
(e) In any way violates federal trademark or copyright laws.
(f)(i) Is manufactured by a tobacco product manufacturer, pursuant to Part XIII of
Chapter 32 of Title 13 of the Louisiana Revised Statutes of 1950, who:
(aa) Is not a participating manufacturer in the Master Settlement Agreement as
defined in R.S. 13:5062; and
(bb) Failed to create a qualified escrow account in accordance with R.S. 13:5063, as
certified by the attorney general's office, for any cigarettes the dealer sold or distributed for
that tobacco product manufacturer.
(ii) For purposes of this Subparagraph, "tobacco product manufacturer" shall have
the meaning ascribed to that phrase by R.S. 13:5062.
(3) Selling a package of cigarettes described in Paragraph (2) of this Subsection, with
or without a stamp, shall be an unfair or deceptive act or practice under the Unfair Trade
Practices and Consumer Protection Law (R.S. 51:1401 et seq.).
(4) It shall be unlawful for any person to sell or distribute in this state, to acquire,
hold, own, possess, or transport, for sale or distribution in this state, or to import or cause
to be imported, into this state for sale or distribution in this state, any cigarettes that do not
comply with all applicable requirements imposed by or pursuant to federal law and federal
implementing regulations.
E. Disposition of funds. After all lawful revenues are paid over to the municipalities
as their portion of the tobacco tax, as provided by R.S. 47:869, and after deduction of the
costs of collection as provided by R.S. 47:868, the remainder of the avails of the tax,
increased by Act No. 252 of the 1970 Regular Session* of the Legislature of Louisiana, shall
be transmitted by the collector to the state treasurer for credit to the state general fund and,
notwithstanding any other provisions of law to the contrary, the amount so credited to the
state general fund shall be utilized for the implementation of the express purposes listed and
specifically enumerated in the provisions of House Bill No. 1643 adopted as Act No. 211 of
the 1970 Regular Session** of the Legislature of Louisiana.
F. Authority to issue rules and regulations. The secretary is hereby authorized to
issue rules and regulations not in conflict herewith in order to make effective the provisions
of this Section.
Amended by Acts 1950, No. 18, §1; Acts 1952, No. 107, §1; Acts 1958, No. 438, §2;
Acts 1970, No. 252, §§2, 3; Acts 1972, No. 219, §1; Acts 1974, No. 415, §1, eff. Jan. 1,
1975; Acts 1980, No. 135, §1; Acts 1983, No. 166, §1, eff. Oct. 1, 1983; Acts 1984, 1st Ex.
Sess., No. 14, §2, eff. March 27, 1984; Acts 1987, No. 378, §1, eff. Aug. 1, 1987; Acts 1990,
No. 390, §3, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1999, No. 304, §1, eff. July 1,
1999; Acts 1999, No. 1265, §2, eff. July 12, 1999; Acts 2001, No. 652, §1, eff. June 22,
2001; Acts 2002, 1st Ex. Sess., No. 96, §1, eff. April 18, 2002; Acts 2006, No. 108, §2, eff.
July 1, 2006; Acts 2006, No. 454, §2, eff. June 15, 2006; Acts 2007, No. 474, §1; Acts 2013,
No. 221, §3; Acts 2016, 1^st^ Ex. Sess., No. 5, §1, eff. April 1, 2016; Acts 2016, No. 640, §1.
*Act No. 252 of the 1970 Regular Session amended R.S. 47:841 and 47:843.
**Act No. 211 of the 1970 Regular Session appropriated funds "for the ordinary
expenses of certain departments and purposes of the state and the implementation of certain
programs of state government . . .".
##### **§ 47:844** Dealer permits {#sec-47-844 omnilex-key=us-la-statutes--rs-title-47--47:844}
Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or non-tax paid cigarettes, cigars or other tobacco products, or who is engaged in the business of receiving stamped cigarettes at wholesale shall first apply for and obtain a permit for each place of business and each vending machine from the office of alcohol and tobacco control in accordance with R.S. 26:901 et seq.
Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §3; Acts 1974, No. 414, 1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1985, No. 487, §1; S.C.R. No. 135, 1985 R.S.; Acts 1986, No. 694, §1, eff. July 8, 1986; Acts 1997, No. 658, §2; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §3, eff. June 15, 2006.
{{NOTE: SEE ACTS 1985, NO. 487, §2.}}
##### **§ 47:845** Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975 {#sec-47-845 omnilex-key=us-la-statutes--rs-title-47--47:845}
*Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975*
##### **§ 47:846** Secretary's authority to revoke license or permits {#sec-47-846 omnilex-key=us-la-statutes--rs-title-47--47:846}
The secretary, after notice and opportunity to be heard under regulations to be made by him, shall have jurisdiction, power, and authority to revoke or suspend any existing license or permit of any tobacco dealer and to fine a permittee as provided in R.S. 47:859 and 864 for violation of this law or for willful or persistent violation of regulations made under this law, such fine to be assessed and collected by the secretary as other taxes levied by this Chapter. No new license or permit shall be issued to anyone whose license or permit has been revoked.
*Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1986, No. 694, §1, eff. July 8, 1986.*
##### **§ 47:847** Dealers required to affix stamps {#sec-47-847 omnilex-key=us-la-statutes--rs-title-47--47:847}
A. Every registered tobacco dealer holding a valid stamping agent designation
pursuant to R.S. 26:902(2) shall stamp any unstamped cigarettes prior to selling, offering for
sale, removing, or otherwise distributing the cigarettes in or into the state to wholesale
dealers or retail outlets. Stamped cigarettes shall be kept separate and apart from the dealer's
stock of unstamped cigarettes.
B. Stamping agents may sell cigarettes in or into the state, may purchase cigarettes
for resale in or into the state and may affix a stamp required by this Chapter only if the
manufacturer and brand family of the cigarettes are listed on the state directory at the time
of stamping.
C. Notwithstanding the provisions of Subsection A of this Section, unless prior
written approval is obtained from the attorney general in accordance with regulations
promulgated by the secretary pursuant to the Administrative Procedure Act, stamping agents
may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state,
and may affix a stamp required by this Chapter only if the stamping agent purchased the
cigarettes directly from the manufacturer or importer of the cigarettes, who holds a valid
permit issued pursuant to 26 U.S.C. 5713, or from a sales entity affiliate whose name and
address has been provided to the attorney general pursuant to R.S. 13:5073(A)(7).
D.(1) If and whenever any of the cigarettes taxed in this Chapter are found in the
place of business of any tobacco dealer or any other person, except a dealer holding a valid
stamping agent designation pursuant to R.S. 26:902(2), without the stamps affixed as herein
provided, the prima facie presumption shall arise that such cigarettes are kept therein in
violation of the provisions of this Chapter.
(2) A manufacturer or importer may, in accordance with R.S. 47:862, possess,
transport, or cause to be transported unstamped cigarettes in or into the state to a stamping
agent under either of the following circumstances:
(a) The manufacturer and brand family of the cigarettes are at the time of sale listed
on the state directory.
(b) The manufacturer and brand family of cigarettes are not at the time of sale listed
on the state directory, but all of following conditions apply:
(i) The stamping agent is authorized to affix the stamp or, when permitted by R.S.
47:849, pays the taxes imposed by another state on whose directory the manufacturer and
brand family of the cigarettes are listed at the time of the sale.
(ii) The stamping agent would be permitted to resell the cigarettes from this state into
that other state as provided in R.S. 47:849.
(iii) The stamping agent receiving the cigarettes holds an exporter license pursuant
to R.S. 26:902(5)(b) and submits a report pursuant to R.S. 47:851(E).
(3) A manufacturer or importer may sell unstamped cigarettes as permitted under
Paragraph (2) of this Subsection through its sales entity affiliate whose status as a sales entity
affiliate has been provided by the manufacturer or importer to the satisfaction of the attorney
general in accordance with R.S. 13:5073(A)(7) and prior to the sales entity affiliate selling
any cigarettes in or into the state. If the manufacturer or importer does so:
(a) It may sell or otherwise transfer the unstamped cigarettes to its sales entity
affiliate in connection with the sale.
(b) The sales entity affiliate may possess, transport, or cause to be transported the
unstamped cigarettes in connection with the sale to the same extent the manufacturer or
importer could under this Section if it were making the sale directly.
(c) In the case of sales permitted under Paragraph (2) of this Subsection, the
stamping agent will be deemed to have purchased the cigarettes directly from the
manufacturer or importer.
*Amended by Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.*
##### **§ 47:848** Tobacco dealers required to furnish bond; waiver {#sec-47-848 omnilex-key=us-la-statutes--rs-title-47--47:848}
A. Each and every registered tobacco dealer in cigars, cigarettes, and smoking tobacco shall furnish to the secretary, who is charged with the duty of collecting the tax levied by this Chapter, a bond in the minimum amount of two thousand five hundred dollars, guaranteeing the payment of all taxes and penalties levied by this Chapter. The bond shall be executed by a surety company duly qualified to do business in this state. The tenor, solvency, and maximum amount of the bond shall be satisfactory to the secretary, the minimum amount thereof to depend upon the volume of business of the dealer and must be in an amount sufficient in the discretion of the secretary to guarantee the state against any and all losses for taxes and penalties levied by the provisions of this Chapter.
B. However, the secretary is authorized to waive the furnishing of this surety bond by any dealer who has and agrees to maintain fixed assets in Louisiana of a net value of not less than one and one-fourth times the amount of the bond which would otherwise be required, who has had a bond on file with the department for a period of not less than three years, and who has not been delinquent in remitting taxes accrued or accruing under this Part during the three-year period immediately preceding application by the dealer for waiver of the bond. If any dealer whose bond has been waived by the secretary becomes delinquent in remitting taxes due under this Part, the secretary may require that such dealer furnish a bond in the amount required in this Section, and such dealer shall not be eligible for a waiver of a bond for a period of three years thereafter. In addition, the dealer must furnish audited financial statements with his waiver request and at such other times as the secretary may require.
*Amended by Acts 1950, No. 18, §1; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1985, No. 105, §1, eff. Jan. 1, 1986; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §2, eff. June 15, 2006.*
##### **§ 47:849** Interstate business of tobacco dealers {#sec-47-849 omnilex-key=us-la-statutes--rs-title-47--47:849}
A. A registered tobacco dealer holding a valid stamping agent designation as
provided in R.S. 26:902(2)(a) may sell its cigarettes from this state into another state only
if it first affixes the stamp required by the other state to the package containing the cigarettes.
If the law of the other state permits the sale of the cigarettes to consumers in a package not
bearing a stamp, the dealer may sell cigarettes into the other state without a stamp only if it
first pays an excise, use, or similar tax imposed on the cigarettes by the other state.
B. A dealer may not purchase or possess unstamped cigarettes in this state for sale
into another state where the manufacturer and brand family of the cigarettes are not at the
time of sale listed on this state's directory unless it holds an exporter license pursuant to R.S.
26:902(2)(b). The dealer holding an exporter license shall affix the stamp required by the
other state to the package containing the cigarettes within seventy-two hours after receipt.
However, if the law of the other state permits the sale of the cigarettes to consumers in a
package not bearing a stamp, the dealer may sell cigarettes into the other state without a
stamp only if it first pays an excise, use, or similar tax imposed on the cigarettes by the other
state. The dealer shall ensure that any cigarettes and roll-your-own tobacco in its stock that
are not listed on the attorney general's state directory of products approved for sale in or into
the state are kept separate and apart from stock that is approved for sale in or into the state.
C. Any registered tobacco dealer desiring to engage in interstate business shall
furnish a bond for that purpose. This bond shall be in addition to the bond provided for in
R.S. 47:848, in an amount and of tenor and solvency satisfactory to the collector.
D. Notwithstanding Subsections A, B, or C of this Section, a person may not sell
cigarettes from this state into another state if the sale would violate the law of the other state,
or affix the stamp required by the other state or pay the excise, use, or similar tax imposed
by the other state if doing so would violate the law of the other state.
*Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.*
##### **§ 47:850** Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975 {#sec-47-850 omnilex-key=us-la-statutes--rs-title-47--47:850}
*Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975*
##### **§ 47:851** Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions {#sec-47-851 omnilex-key=us-la-statutes--rs-title-47--47:851}
A. General requirements. All purchases of cigars, cigarettes, and smoking tobaccos
by any tobacco dealer shall be evidenced by an invoice from the seller correctly showing the
date of the purchase and the quantity of each of said articles purchased by said dealer. Every
tobacco dealer shall, at the time of shipping or delivering any cigars, cigarettes, or smoking
tobaccos, make a true duplicate invoice of the same which shall show full and complete
details of the sale or delivery of the taxable article and shall retain the same subject to the use
and inspection of the secretary of revenue and taxation or his authorized representative until
the taxes to which they relate have prescribed. Tobacco dealers shall also keep a record of
all cigarettes, cigars, and smoking tobaccos purchased by them, and hold all books, records,
and memoranda pertaining to the purchase and sale of such cigars, cigarettes, and smoking
tobaccos open to the inspection of the secretary of revenue and taxation or his authorized
representative.
B. Registered tobacco dealers and stamping agents.
(1) Each and every designated stamping agent in accordance with R.S. 26:902(2)(a)
receiving unstamped cigarettes shall file a report with the secretary of the Department of
Revenue on forms prescribed and furnished by the secretary showing the purchase, receipt
and sale of unstamped taxable cigarettes, and the purchase and use of cigarette tax stamps.
The report shall be submitted to cover the calendar month and shall be filed with the
secretary not later than the twentieth day of the month following the end of the previous
calendar month. The report shall certify that the report is complete and accurate and shall
contain, in addition to any further information that the secretary or the attorney general may
reasonably require, the following:
(a) The total number of cigarettes acquired by the stamping agent during that month
for sale into the state or for sale from this state into another state, sold in or into the state by
the stamping agent during that month, and held in inventory in the state or for the sale into
the state by the stamping agent pursuant to this Chapter and R.S. 13:5075, in each case
identifying by name and number of cigarettes the manufacturer and brand families of those
cigarettes.
(b) The total number of stamps it affixed during that month, and identifying (i) how
many of each type of stamp it affixed by number and dollar amount of tax paid; (ii) the total
number of cigarettes contained in the packages to which it affixed each respective type of tax
stamp; and (iii) by name and number of cigarettes, the manufacturers and brand families of
the packages to which it affixed each respective type of tax stamp.
(c) In the case of a stamping agent that is an importer, reports under Subparagraph
(a) of this Paragraph shall not include cigarettes it sold to a stamping agent as permitted
under R.S. 26:902(2)(a) and that it separately reports pursuant to R.S. 13:5075.
(2) Any person that during a month acquired, purchased, sold, possessed, transferred,
transported, or caused to be transported in or into the state cigarettes of a manufacturer or
brand family that were not on the state directory at the time shall file, not later than the
twentieth day of the month following the end of the previous calendar month, a report on a
form provided by the secretary and certify that the report is complete and accurate. The
report shall contain, in addition to any further information that the secretary or the attorney
general may reasonably require, the following information:
(a) The total number of those cigarettes, in each case identifying by name and
number of cigarettes (i) the manufacturer of those cigarettes, (ii) the brand families of those
cigarettes, (iii) in the case of a sale or transfer, the state in which the recipient of those
cigarettes is located, and (iv) in the case of an acquisition or purchase, the state of the seller
or sender of those cigarettes.
(b) The following shall be provided to the attorney general or secretary upon request:
in the case of acquisition, purchase, or possession, the detail of the person's subsequent sale
or transfer of those cigarettes, identifying by name and number of cigarettes (i) the brand
families of those cigarettes, (ii) the date of the sale or transfer, (iii) the name and address of
the recipient, (iv) the number of stamps of each other state that the person affixed to the
packages containing those cigarettes during that month, (v) the total number of cigarettes
contained in the packages to which it affixed respective other state's stamp, (vi) by name and
number of cigarettes that manufacturers and brand families of the packages to which it
affixed each respective other state's stamp and (vii) a certification that it reported each sale
or transfer to the taxing authority of the other state not later than the twentieth day of the
month following the end of the previous calendar month.
(3) The secretary may share the information reported under this Section with any
federal, state, or local taxing agency or law enforcement authorities of this state or other
states.
(4)(a) Every registered tobacco dealer receiving and handling cigars and smoking
tobaccos in Louisiana upon which the tax has not been previously paid shall, within twenty
days after the expiration of each calendar month, file with the secretary a report, under oath,
of the total amount of such cigars and smoking tobaccos received and handled during the
preceding month, and shall pay the taxes due thereon, and all out-of-state Louisiana
registered tobacco dealers shall file a report, under oath, disclosing all sales of cigars and
smoking tobaccos in Louisiana during the preceding calendar month, and shall pay the taxes
due thereon. This report shall be made on forms prescribed and furnished by the secretary
and shall show such other information as the secretary may require so that the taxes levied
in R.S. 47:841 can be reported and computed.
(b) A five percent discount is allowable for timely and accurately filing the report
only on those purchases made by registered tobacco dealers in Louisiana who have a direct
purchasing contract with a manufacturer. The secretary shall allow wholesale tobacco
dealers of other states serving a trade area of retail dealers in this state who have a direct
purchasing contract with a manufacturer to sell in this state with the benefit of the discount
provided in this Section, provided the dealers meet the requirements of a wholesale dealer
as set forth in R.S. 47:842(5). The transfer or disposal by a qualified dealer of any benefit
herein conferred is prohibited except in the case of the original recipient.
(5) Failure to file the monthly report on or before the twentieth day of the following
month will subject the dealer to forfeiture of the discounts as authorized in R.S. 47:843 and
851 and all other penalties as provided in the administrative provisions in Chapter 18, Title
47, however, the collector can upon timely application extend this date in his discretion upon
cause shown.
C. Vending machine operators. (1) Every tobacco product vending machine operator
shall keep a detailed record, including the purchase invoice, of each vending machine
showing the date the machine was purchased or acquired, the source from which the machine
was acquired, the correct make, model, and serial number, and capacity as to the number of
cartons of cigarettes. Detailed records shall be kept showing the location of each machine
and the date of placing the machine on location. Vending machine operators shall keep a
record of the purchase and receipt of all cigars, cigarettes, and smoking tobacco purchased
by them and hold all books, records, and memoranda pertaining to the sale of such cigars,
cigarettes, and smoking tobaccos open to the inspection of the collector or his duly
authorized agent.
(2) In accordance with R.S. 14:91.8(D), vending machine operators shall affix a sign
or sticker in not less than twenty-two-point type on the front of each machine stating,
"LOUISIANA LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS,
ALTERNATIVE NICOTINE PRODUCTS, OR VAPOR PRODUCTS TO PERSONS
UNDER AGE 21".
D. A nonresident tobacco dealer shall maintain invoices correctly showing the date,
quantity, recipient, manufacturer, and brand of cigars, cigarettes, and smoking tobaccos sold
by the dealer for distribution in or into the state of Louisiana. The nonresident tobacco dealer
shall keep stock affixed with a Louisiana tax stamp separate and apart from the remainder
of the dealer's stock. Every nonresident tobacco dealer shall, at the time of shipping or
delivering any cigars, cigarettes, or smoking tobaccos in or into the state of Louisiana, make
a true duplicate invoice of the same which shall show full and complete details of the sale
or delivery of the taxable article and shall retain the same subject to the use and inspection
of the collector for the period of two years. Nonresident tobacco dealers shall also keep a
record of all cigarettes, cigars and smoking tobaccos purchased by them for distribution
within the state of Louisiana, and hold all books, records and memoranda pertaining to the
purchase and sale of such cigars, cigarettes, and smoking tobaccos open to the inspection of
the collector.
E. Out-of-state sales reports. Any person that sells cigarettes from this state into
another state shall, by the twentieth day of the month following the month in which the sales
were made, file a report on a form to be prescribed by the secretary and shall provide a
duplicate report to the attorney general and certify that the report is complete and accurate.
(1) The report shall contain the following information:
(a) The total number of cigarettes sold from this state into another state by the dealer
during that month, identifying by name and number of cigarettes; (i) the manufacturer of
those cigarettes; (ii) the brand families of those cigarettes; and, (iii) the name and address of
each recipient of those cigarettes.
(b) The number of stamps of each other state the dealer affixed to the packages
containing those cigarettes during that month, the total number of cigarettes contained in
packages to which it affixed each respective other state's stamp and, by name and number of
cigarettes, the manufacturers and brand families of the packages to which it affixed each
respective other state's stamp.
(c) If the dealer sold cigarettes during that month from this state into another state
in packages not bearing a stamp of the other state, (i) the total number of cigarettes contained
in such packages, identifying by names and number of cigarettes, the manufacturers of those
cigarettes, the brand families of those cigarettes, and the name and address of each recipient
of those cigarettes; (ii) the dealer's basis for belief that such state permits the sale of the
cigarettes to consumers in a package not bearing a stamp; and, (iii) the amount of excise, use
or similar tax imposed on the cigarettes and paid by the dealer to such state.
F. Information sharing. The secretary may share the information provided in
Subsection E of this Section, upon request, with any federal, state, or local taxing agency or
law enforcement authorities of this state or other states.
*Amended by Acts 1950, No. 18, §1; Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 1980, No. 135, §2; Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1991, No. 114, §1. Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984; Acts 1991, No. 114, §1; Acts 2006, No. 454, §2, eff. June 15, 2006; Acts 2007, No. 474, §1; Acts 2013, No. 221, §3; Acts 2014, No. 278, §3, eff. May 28, 2014; Acts 2016, 1st Ex. Sess., No. 5, §1, eff. April 1, 2016; Acts 2016, No. 640, §1; Acts 2021, No. 403, §3.*
##### **§ 47:852** Dealers required to furnish duplicate invoices {#sec-47-852 omnilex-key=us-la-statutes--rs-title-47--47:852}
A. After due notice by the secretary every dealer in taxable articles as set out in this Chapter purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been ordered through a dealer or jobber within this state or by drop shipment, or otherwise, shall furnish a duplicate invoice of all such purchases, or receipts to the secretary. Failure to furnish this duplicate invoice as required shall constitute a misdemeanor and be punishable as set out in R.S. 47:859.
B. In lieu of the invoices required herein, a computer-generated record may be used by every dealer in taxable articles as set out in this Chapter, purchasing or receiving any cigars, cigarettes, or smoking tobacco from without this state, whether the same shall have been ordered through a dealer or jobber within this state or by drop shipment, or otherwise. The computer-generated record shall contain the same information as is required of the invoices.
*Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1999, No. 202, §2.*
##### **§ 47:853** Examination of invoices and determination of tax by secretary {#sec-47-853 omnilex-key=us-la-statutes--rs-title-47--47:853}
A. After and upon examination of invoices of the dealer, if the secretary finds that cigars, cigarettes, and smoking tobacco have been sold, used, consumed, handled, or distributed without stamps affixed as required in this Chapter, he shall have the power to require such person to pay into the state treasury through him, a sum equal to not less than twice the amount of the stamp tax due. If upon examination of invoices, the dealer is unable to furnish evidence to the secretary of sufficient stamp purchases to cover unstamped cigars, cigarettes, and smoking tobacco, purchased by him, the prima facie presumption shall arise that such cigarettes, cigars, and smoking tobacco were sold, used, consumed, handled, or distributed without the proper stamps affixed thereto.
B. In lieu of the invoices required herein, a computer-generated record may be used by the dealer. These computer-generated records shall contain the same information as would appear on the invoice for which it is being substituted, and the dealer shall be held to the same requirements for presentation of records for verification of purchases and taxes paid.
*Acts 1999, No. 202, §2.*
##### **§ 47:854** Declaration of intent and purpose of Chapter {#sec-47-854 omnilex-key=us-la-statutes--rs-title-47--47:854}
A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars,
cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled,
or distributed in this state, except as provided in R.S. 47:855, and to collect same from the
dealer who first sells, uses, consumes, handles, or distributes the same in the state of
Louisiana.
B. It is further the intent and purpose of this Chapter that, except as provided in R.S.
47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or
any other purpose whatsoever, the products shall be taxed in the same manner as if they were
sold, used, consumed, handled, or distributed in this state.
C. At no time shall there be any distribution of free samples of cigarettes, as defined
in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with
21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution
of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic
Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal
laws and regulations.
*Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.*
##### **§ 47:855** Exemption from tax {#sec-47-855 omnilex-key=us-la-statutes--rs-title-47--47:855}
A. Smoking and chewing tobacco purchased by or for state institutions for issue to
the inmates of the same is hereby exempted from the taxes levied by this Chapter; however,
nothing in this Subsection shall be construed to exempt the tax on manufactured cigarettes
and cigars.
B.(1)(a) No tax levied by this Chapter shall apply to the furnishing of a product at
no charge as a sample in a business-to-business exchange at, or in conjunction with, a
conference, convention, exposition, trade show, professional or trade association event,
business or professional meeting, corporate event, or exhibition of any kind held in this state.
(b)(i) For purposes of this Subsection, "business-to-business exchange" means the
distribution by a business of free samples in a limited quantity with nominal value to another
business as part of a genuine effort to sell or market the product being sampled to that
business.
(ii) For purposes of this Subparagraph, "nominal value" means a value which is so
small or slight that it is not considered real or substantial in comparison with what might
reasonably be expected.
(2) The exemption provided for in this Subsection shall terminate on August 1, 2033,
and shall have no effect on and after that date.
*Amended by Acts 2023, No. 297, §2.*
##### **§ 47:856** Enforcement by collector {#sec-47-856 omnilex-key=us-la-statutes--rs-title-47--47:856}
The collector shall collect, supervise and enforce the collection of all taxes and penalties that may be due under the provisions of this Chapter, and to that end he is vested with all of the powers and authority conferred by this Chapter.
##### **§ 47:857** Refunds {#sec-47-857 omnilex-key=us-la-statutes--rs-title-47--47:857}
A. The collector may promulgate rules and regulations providing for the refund to dealer for the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by dealer or returned to manufacturer or jobber.
B. The collector may refund a dealer for the cost of stamps affixed to goods, that were listed on the state directory at the time the stamps were affixed but have been subsequently removed from the state directory, upon proof that the goods have been destroyed, the date and location of the destruction, and a verification must be signed by the individuals who witnessed the destruction. The collector may promulgate rules and regulations related to the destruction of the goods and the procedures for refund.
*Acts 2013, No. 221, §3.*
##### **§ 47:858** Certain acts declared felonies {#sec-47-858 omnilex-key=us-la-statutes--rs-title-47--47:858}
Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years:
(1) To forge or counterfeit any stamp of the kind herein provided for.
(2) To use knowingly and intentionally any such forged or counterfeited stamp.
(3) To have in possession knowingly and intentionally any such forged or counterfeit stamp.
(4) For any person or persons other than the collector to sell tobacco tax stamps not affixed to tobacco, whether the said stamps be genuine or counterfeit.
##### **§ 47:859** Certain acts declared misdemeanors {#sec-47-859 omnilex-key=us-la-statutes--rs-title-47--47:859}
A. Each of the following acts is declared to be a misdemeanor punishable by a fine of not less than fifty dollars nor more than five hundred dollars or by imprisonment for not longer than six months, or by both such fine and imprisonment at the discretion of the court, provided that in the event of a third conviction under this Section, a jail sentence of not less than six months shall be mandatory:
(1) To sell or offer for sale any of the articles herein taxed without first having procured a permit as a tobacco dealer pursuant to R.S. 26:908, in those cases where necessary; provided, nevertheless, that in the case of purchases of stocks in bulk, the purchaser may operate under the permit of the seller for ten days, pending the application for and the grant of a permit to such buyer, and that in case of the dissolution of a partnership by death, the surviving partner may operate under the permit of the partnership until the time of its expiration, and the heirs, legal representatives of deceased persons, receivers, or trustees in bankruptcy appointed by any competent authority may operate under the permit of the person, firm, corporation, or association of persons so succeeded in possession by such heirs, representatives, receivers, or trustees in bankruptcy.
(2) To sell, except as a registered tobacco dealer engaged in and selling in interstate commerce, any of the articles taxed herein without the stamp herein provided for first being affixed and cancelled as herein provided.
(3) To refuse or fail to keep any records, furnish any report, or furnish any bond required in this Chapter.
(4) To violate any lawful rule or regulation made and published by the collector hereunder.
(5) To use any stamp more than once, or to have in possession tobacco tax stamps that have been used.
(6) To remove, erase, alter or deface the cancellation mark or marks on any stamp, or to have in possession any stamp on which the cancellation mark has been removed, erased, altered or defaced.
(7) To refuse to allow, on demand, the collector or any officer or agent of the said collector to make a full inspection of any place of business where any of the articles herein taxed are sold or in any other wise to hinder or prevent such inspection.
(8) To use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the said collector or any agent of said collector in the enforcement of this Chapter, or to defraud this state of its revenue.
(9) For any dealer to have in possession in any place of business any of the articles herein taxed, unless the same shall have the proper stamps attached where required.
(10) For any retail dealer or his agents or employees to fail to produce on demand of the said collector all invoices of all cigars, cigarettes and smoking tobacco bought by him or received in his place of business within six months prior to said demand unless he can show by satisfactory proof that the nonproduction of said invoices was due to providential or other causes beyond his control.
(11) For any person to make, use, present or exhibit to the collector or any agent of the said collector any invoice of cigars, cigarettes and smoking tobacco which bears an untrue date or falsely states the nature or quantity of the goods therein invoiced.
(12) To receive in this state any shipment of taxable articles when the same are not stamped for the purpose and intention of violating the provisions of this Chapter and to avoid payment of the taxes.
(13) To violate any provision of this Chapter, in cases not specifically declared to be a felony by any other section of this chapter.
B. All agents, employees and others who aid, abet or otherwise participate in any wise in the violation of this Chapter or in any of the offenses hereunder punishable shall be guilty and punishable as principals to the same extent as any wholesale dealer or retail dealer violating the Chapter might be.
*Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 2006, No. 108, §2, eff. July 1, 2006.*
##### **§ 47:860** Collector authorized to search and seize {#sec-47-860 omnilex-key=us-la-statutes--rs-title-47--47:860}
The collector is given the power and authority to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle or any and all places of storage, or any and all means of transportation, wherein there is probable cause to believe that the terms of this Chapter have been or are being violated. Provided, that any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any of the articles taxed by this Chapter, without the tax herein provided for being paid as herein provided, or a bond furnished to guarantee the payment of the tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this section.
No place, other than such as is open to the public, shall be invaded and searched for articles taxed by this Chapter except by an officer named in a search warrant issued by a competent court having the power of a committing magistrate upon the filing in the court of an affidavit reciting that affiant has reasons to believe and believes that the named place is being utilized as a site for the violation of the provisions of this Chapter together with such additional evidence as the court may require to make out a prima facie case. No house, room, or apartment used as, or which apparently is, a bona fide residence is subject to invasion and search, except by an officer designated in a search warrant issued by a competent court having the powers of a committing magistrate, upon the filing in the court of an affidavit by two reliable persons reciting that they have reasons to believe and do believe that the place of residence is being used as a cloak or cover for a violation of the provisions of this Chapter and setting forth the specific violation being committed therein, together with such additional corroborating evidence as the court may require to establish the probable existence of the alleged violation.
The warrant shall be directed to a duly authorized peace officer and the premises described in the warrant shall be searched and all articles taxed by this Chapter, all equipment, and all property used or designed or intended to be used in the keeping for sale or sale, of articles taxed by this Chapter on the premises shall be seized by the peace officer. The keeper of the place or the person to whom the property belongs shall be apprehended and brought before the court issuing the warrant to abide the further orders of the court. The officer to whom the search warrant is directed shall make proper return thereon of the action taken on it, describing the commodities or property seized, if any. The commodities or property so seized shall be held by this officer without anyone having the right to have them released upon writ or claim, except commodities seized in a bona fide dwelling house. These last shall be released to their owner upon his giving bond, with security for their value conditioned upon their return to the peace officer upon order of the court.
*Amended by Acts 1950, No. 18, §1.*
##### **§ 47:861** Intrastate transportation of unstamped articles prohibited {#sec-47-861 omnilex-key=us-la-statutes--rs-title-47--47:861}
The transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle or other means of transportation of any article on which the tax is levied by this Chapter, upon which article the tax as levied by this Chapter has not been paid, is prohibited, and the automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any such article shall be subject to seizure by the collector and forfeiture and sale in the manner hereinafter provided.
##### **§ 47:862** Importation of unstamped articles, except by common carrier, without permit prohibited {#sec-47-862 omnilex-key=us-la-statutes--rs-title-47--47:862}
A.(1) It is unlawful for any person to ship or transport or cause to be shipped or transported into this state by any automobile, truck, boat, conveyance, vehicle, or any means of transportation other than a common carrier of any article or articles on which the tax is levied by this Chapter upon which article or articles the tax as levied by this Chapter has not been paid, without first obtaining a permit from the collector, authorizing the transportation, carriage or movement in this state of the article or articles taxed under this Chapter.
(2) A common carrier may possess and transport unstamped cigarettes in connection with a sale or other transfer permitted under this Chapter if the common carrier has in its possession documents establishing that title to the unstamped cigarettes remains with the manufacturer, importer, or stamping agent or bills of lading or other shipping documents establishing that it is delivering the cigarettes on behalf of a person authorized by this Chapter to sell or transfer the unstamped cigarettes and, in each case, such documents shall list the name and address of the person to whom the cigarettes are being delivered.
B.(1) The person or dealer who desires to import tobacco into this state, upon which a tax has not been paid, by vehicles other than a common carrier, must apply to the collector for a permit, stating the name of the driver, the make and number of the vehicle, the date, name, and address of the consignee, and any other information the collector may deem necessary; provided that, failure to obtain a permit as provided in this Section shall render the automobile, truck, boat, conveyance, vehicle, or other means of transportation so transporting any said article or articles subject to seizure and forfeiture and sale in the manner hereinafter provided.
(2) Any person or dealer transporting tobacco pursuant to this Subsection shall report the quantity and brand of the cigarettes to the collector and to the attorney general and the taxing authority of the other state by the twentieth day of the month following the month in which the transfer was made.
*Acts 2013, No. 221, §3.*
##### **§ 47:863** Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles {#sec-47-863 omnilex-key=us-la-statutes--rs-title-47--47:863}
A. The secretary of the Department of Revenue is authorized in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle or other means of transportation other than a common carrier, used in the transportation of any article on which a tax is levied by this Chapter and on which the tax has not been paid in the manner provided in this Chapter, to demand the forfeiture and sale of the said automobile, truck, boat, conveyance, vehicle or other means of transportation used in the said illegal transportation and in violation of this Chapter.
B. In all cases where it is made to appear by affidavit, that the residence of the owner of the automobile, truck, boat, conveyance, vehicle or other means of transportation is out of the state, or is unknown to the secretary, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the said absent owner, against whom the said rule shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the secretary, an assistant to the secretary, or by the attorney representing the secretary. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but shall not waive time nor any legal defense. If upon the trial of the proceeding it is established by satisfactory proof that the automobile, truck, boat, conveyance, vehicle, or other means of transportation has been used to transport any article on which a tax is levied by this Chapter and upon which said tax has not been paid, that the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation knew or should have known of the illegal transportation, and that the seizure was constitutional or that the seizure was made upon reasonable grounds to believe the seizure was constitutional, then the court shall render judgment accordingly, declaring the forfeiture of the automobile, truck, boat, conveyance, vehicle or other means of transportation, and ordering the sale thereof after ten days' notice by advertisement in the official parish paper where the seizure is made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made, at public auction at the courthouse to the highest bidder for cash and without appraisal; it being the intent and purpose of these proceedings to afford the owner of said automobile, truck, boat, conveyance, vehicle or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of these proceedings that the forfeiture and sale of the said automobile, truck, boat, conveyance, vehicle or other means of transportation shall be and operate as a penalty for the violation of this Chapter by illegal transportation; and the payment of the tax due on the article upon which a tax is levied by this Chapter at the moment of seizure or thereafter shall not operate to prevent, abate, discontinue, or defeat the forfeiture and sale of the property.
C. No mortgage, lien, privilege, or other security interest recognized under the laws of the state of Louisiana shall be affected by a forfeiture hereunder when the owner of such mortgage, lien, privilege, or other security interest is a financial institution regulated by an agency of the state or of the federal government, or is a bona fide holder of a repairman's privilege under R.S. 9:4501. No property shall be forfeited hereunder to the extent of the interest of an owner or security interest holder by reason of any act or omission established by him to have been committed or omitted without his knowledge or consent.
D. All funds collected from the seized and forfeited property shall be paid into the state treasury and credited to the general fund in the same manner as provided for the tax herein levied.
E. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten per centum, to be taxed as costs and to be paid out of the proceeds of the sale of said property.
*Amended by Acts 1958, No. 438, §5; Acts 1985, No. 101, §1, eff. June 29, 1985; Acts 1997, No. 658, §2.*
##### **§ 47:864** Affixing stamps; penalty; compromises {#sec-47-864 omnilex-key=us-la-statutes--rs-title-47--47:864}
A. Penalty.
(1) Any dealer required by this Chapter to affix the stamps who fails
to properly affix or cancel such stamps within the time limit prescribed by law
shall, in addition to the taxable articles being subject to seizure, be required to
pay as a part of the tax imposed hereunder a penalty for a first offense of one
dollar per article; for a second offense, five dollars per article; and for a third
offense, ten dollars per article. For any offenses in excess of three, the fine
will be not less than twenty dollars per article nor more than one hundred
dollars per article to be assessed and collected by the secretary as other taxes
levied by this Chapter are collected.
(2) Any dealer who affixes stamps to cigarettes in violation of R.S.
47:843(D)(2) shall be subject to the same penalties as provided in Paragraph
(1) of this Subsection.
B. Subsequent offenses. For purposes of determining second and third
or more offenses, any offenses occurring within a five-year period of each
other will be considered additional offenses for purposes of this Chapter.
C. Compromises. The collector may compromise in a civil case arising
under the provisions of this Chapter and any collections made by him on such
compromises shall be handled in the same manner as the collections of the tax
are handled. When any case is compromised, the collector shall keep a
complete record of the transaction on file in his office.
*Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 1999, No. 304, §1, eff. July 1, 1999.*
##### **§ 47:865** Seizure and forfeiture of unstamped taxable articles {#sec-47-865 omnilex-key=us-la-statutes--rs-title-47--47:865}
A. All cigars, cigarettes, and smoking tobacco, on which taxes are imposed by this Chapter, found in possession or custody or within the control of any person for the purpose of being sold, or removed by him, in violation of the provisions of this Chapter, or with the design to avoid payment of the taxes, may be seized by the secretary, or his agent, in order to secure the same for trial, and the same shall be forfeited to the state of Louisiana. The secretary or his agent making the seizure shall appraise the value of the same according to his best judgment at the usual and ordinary retail price of the article seized and shall deliver to the person, found in possession of the same, a receipt showing the fact of seizure, stating from whom seized, the place of seizure, and description of the goods, and appraised value. A duplicate of this receipt shall be filed in the office of the secretary and shall be open to public inspection.
B. The proceeding to enforce this forfeiture shall be by rule and be in the nature of a proceeding in rem in a court of competent jurisdiction where such seizure is made. The proceeding shall be filed by the secretary, or his assistant on behalf of the state of Louisiana, and the same shall be summary, and it may be tried out of term time and in chambers and shall always be tried by preference.
C.(1) Whenever the petition for rule shall be sworn to by the secretary, or an assistant, that the facts contained are true, and accompanied with a duplicate copy of the notice of seizure, the same shall constitute a prima facie case, but may be rebutted by the defendant.
(2) The proceeding shall be directed against the owner of the articles seized, demanding the forfeiture and sale of said property, as a penalty for the violation of this Chapter. Service of the proceeding shall be made upon the owner of the seized articles if he is a resident of this state, or his residence is known to the plaintiff in rule. In all cases where it is made to appear by affidavit that the residence of the owner of the seized articles is out of the state or is unknown to the secretary or his assistants, an attorney at law shall be appointed by the court, which has jurisdiction of the proceedings, to represent the owner, against whom the rule shall be tried contradictorily within ten days from the date of the filing of same. The affidavit may be made by the secretary, or one of his assistants, or by the attorney representing the secretary, if it is not convenient to obtain the affidavit of the secretary or one of his assistants. The attorney appointed to represent the owner of the seized articles may waive service and citation of the petition or rule, but he shall not waive time nor any legal defense.
(3)(a) Upon the trial of said proceedings if it is established by satisfactory proof that with respect to the articles under seizure that this Chapter has been violated in any respect, then the court shall render judgment accordingly, maintaining the seizure, declaring the forfeiture of said seized property, and ordering the sale thereof after ten days notice of advertisement at least twice in the official parish paper where seizure is made. The sale shall be made in the parish of Orleans by the civil sheriff and in the several parishes in the state of Louisiana by the sheriff at public auction. The intent and purpose of this proceeding is to afford the owner of said seized articles a fair opportunity of hearing in a court of competent jurisdiction.
(b) If cigarettes are seized and such cigarettes are in packages described in R.S. 47:843(D)(2) or are stamped in violation of R.S. 47:843(D)(2), the secretary may not sell the cigarettes, but shall destroy such cigarettes or dedicate them to be used for law enforcement purposes and then destroyed.
(c)(i) Any cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of this Chapter or R.S. 13:5061 et seq. shall be deemed contraband and are subject to seizure and forfeiture as provided in this Chapter.
(ii) Any cigarettes so seized and forfeited shall be destroyed or used by law enforcement and then destroyed. Such cigarettes shall be deemed contraband whether the violations of this Chapter or R.S. 13:5061 et seq. are knowing or otherwise.
(iii) Any person who sells, distributes, or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of this Chapter, may bring an appropriate action for injunctive relief against the violator in accordance with the provisions of the Code of Civil Procedure.
(4) It is further the intent and purpose of this proceeding that the forfeiture and sale of the seized property shall be and operate as a penalty for the violation of this Chapter as aforesaid, and payment of the tax due on said seized articles at the moment of seizure or thereafter, shall not operate to prevent, abate, or discontinue, or defeat the said forfeiture and sale of the said property.
D. The court may fix the fee of the attorney appointed by the court to represent the owner of the seized articles at a nominal sum to be taxed as costs and to be paid out of the proceeds of the sale of the property.
E. In cases where in the opinion of the trial judge the value of the seized cigars, cigarettes, or smoking tobacco is so small as not to justify the expense of advertising and selling at public auction the seized commodities as hereinabove provided, the court may in any such case, in rendering judgment maintaining the seizure and declaring the forfeiture of the seized property, direct that the seized property be sold by the secretary at private sale, without advertisement, but shall direct that the seized property be not thus sold for a price less than a minimum figure to be fixed by the court in its judgment.
*Acts 1999, No. 304, §1, eff. July 1, 1999; Acts 2001, No. 652, §1, eff. June 22, 2001; Acts 2013, No. 221, §3.*
##### **§ 47:866** Release of seized property in certain cases {#sec-47-866 omnilex-key=us-la-statutes--rs-title-47--47:866}
Any person who claims title to the seized property or any lien existing thereon prior to the date of seizure, and who did not in any respect participate in the violation of this Chapter, may file with the collector, under oath, a detailed statement of his claim, and the further fact that the claimant did not in any way participate in the violation of this Chapter, and thereafter the said property may be released by the collector and delivered to him; provided that the said claimant shall furnish to the collector a good and solvent surety bond, in a penal sum not less than double the appraised value of the goods seized, and in no event less than fifty dollars ($50.00), which said bond shall be conditioned to pay to the collector the appraised value of the goods, and all costs in the event the claimant does not prosecute his claim to successful judgment. If it is not practical to make service upon the claimant to the seized property, or in case the claimant is a non-resident, the proceeding outlined in R.S. 47:865 may be used in order that the issue may be presented in a court of competent jurisdiction, thereby affording the claimant a fair opportunity to be heard. In the event bond has been furnished by the claimant and the property has been released to him, the judgment of the court if the contention of the collector is sustained, shall be directed against both the claimant and the surety on the bond together with all costs from the beginning of the seizure up to the final disposition and settlement of the case.
If the claimant does not furnish bond as above provided, then the collector or his agent may proceed contradictorily against the claimant as set forth in R.S. 47:865. In no event shall the property be seized and sold without first affording the claimant a fair opportunity of being heard in a court of competent jurisdiction.
##### **§ 47:867** Collector authorized to waive forfeiture proceedings in certain cases {#sec-47-867 omnilex-key=us-la-statutes--rs-title-47--47:867}
Jurisdiction is conferred upon the collector to waive any proceedings for the forfeiture of the seized taxable articles or any part thereof when he finds that the violation of the law, for which the goods were seized, was unintentional or without intention to defraud the state of its revenue, provided that the offender first affixes to all of the seized taxable articles twice the amount and value of the stamps necessary to represent the tax, and cancels the same. The collector may make a compromise with any claimant, before or after the claim is filed in court. A record of all such compromises and waivers of forfeiture shall be kept by the collector and shall be open to public inspection.
##### **§ 47:868** Regulations of metered machines or devices {#sec-47-868 omnilex-key=us-la-statutes--rs-title-47--47:868}
A. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
B. When the dealer affixes stamps to containers of taxable commodities by use of the metered stamping machine or device, the cost of purchase, rental and maintenance thereof shall be borne by the dealer. The collector shall prescribe regulations governing the use of metered stamping machines or devices and the right is reserved to the collector to prohibit the use of the metered machine or device where the collector shall find any party violating the terms and provisions of this Chapter, his regulations, or of the Unfair Sales Law, R.S. 51:421-51:427.
*Amended by Acts 1952, No. 107, §1; Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:869** Disposition of collections {#sec-47-869 omnilex-key=us-la-statutes--rs-title-47--47:869}
All monies collected under the provisions of this Chapter, less such
commissions and discounts as may be allowed as authorized in this Chapter and the
amount to be withheld by the collector under R.S. 47:868, shall be paid on or before
the tenth day of each month to the state treasurer, who shall credit and disburse said
funds as follows:
(1) First: The sum of one million dollars annually shall be credited to
Louisiana State University and Agricultural and Mechanical College to be withdrawn
and used by the university for its endowment, maintenance and support, or for the
purpose of paying construction cost of buildings, the cost of equipment, furniture or
fixtures, or for the repair or remodeling of present buildings.
(2) Second: To the municipalities of Louisiana which are now or which
hereafter are incorporated as municipal corporations functioning as such with a duly
constituted governing body as authorized by the laws of the state, the respective
amounts shown below. These funds shall be allocated, distributed and paid to such
municipalities on the basis of the population of each as shown by the 1960 federal
census or subsequent federal census or special census taken by a municipality as
authorized by law, and such allocation, distribution and payment shall be made in
accordance with the following schedule:
(a) Where the population is one thousand or less, the municipality shall
receive four dollars and sixty-five cents for each inhabitant, plus nine percent of the
amount so allocated to such municipality on said per capita basis.
(b) Where the population is one thousand one to two thousand five hundred,
inclusive, the municipality shall receive four dollars and forty cents for each
inhabitant, plus nine percent of the amount so allocated to such municipality on said
per capita basis.
(c) Where the population is from two thousand five hundred one to ten
thousand, inclusive, the municipality shall receive four dollars and twenty-five cents
for each inhabitant, plus nine percent of the amount so allocated to such municipality
on said per capita basis.
(d) Where the population is from ten thousand one to twenty-five thousand,
inclusive, the municipality shall receive four dollars for each inhabitant, plus nine
percent of the amount so allocated to such municipality on said per capita basis.
(e) Where the population is from twenty-five thousand to one hundred
thousand, inclusive, the municipality shall receive three dollars and fifty cents for
each inhabitant, plus nine percent of the amount so allocated to such municipality on
said per capita basis.
(f) Where the population is above one hundred thousand, the municipality
shall receive two dollars and fifty cents for each inhabitant, plus nine percent of the
amount so allocated to such municipality on said per capita basis.
(3) Third: In the event that thirty-seven and one-half percent of the avails of
eight-twentieths of one cent per cigarette tax imposed under this Chapter, less that
amount allocated to Louisiana State University and Agricultural and Mechanical
College and less that amount retained by the collector under this Chapter, should
exceed the amount allocated to the several municipalities under the distribution
formula as established in Paragraph (2) of this Section, such surplus shall be
allocated, distributed, and paid as follows:
(a) To the following named parishes, in which there are no incorporated
municipalities, namely, the parishes of Cameron, Plaquemines, St. Bernard, St.
Charles and St. John the Baptist, the sum of one dollar and fifty cents for each
inhabitant of each such parish as shown by the 1960 federal census or subsequent
federal census or special census taken by such a parish.
(b) The balance of such surplus shall constitute a fund to be used exclusively
for the purpose of increasing the per capita allocation, distribution, and payment to
the municipalities in the various categories, beginning with those receiving the
smallest per capita allocation, until the same are receiving a per capita allocation
equal to that of the municipalities in the next highest category, such procedure to be
continued until all municipalities are receiving an equal per capita allocation,
distribution and payment.
(c) In addition to the amount percentages, and allocations above set forth,
which completely allocates thirty-seven and one-half percent of the avails of
eight-twentieths of one cent per cigarette tax, cities of over one hundred thousand
population shall receive the further sum of fifty cents for each inhabitant, which
amount shall be paid out of the remaining sixty-two and one-half percent of the avails
of eight-twentieths of one cent per cigarette tax imposed under this Chapter, and any
remaining avails of eight-twentieths of one cent per cigarette tax shall be deposited
by the state treasurer into the state general fund.
(4) Fourth: Where any qualified municipality was not incorporated at the
time the federal census of 1960 was taken, the state treasurer is authorized to provide
for the taking of the census of said municipality under appropriate rules and
regulations, the cost of said census to be borne by such municipality.
(5) Fifth: Where any state hospital or state institution is located within any
of the above named parishes, or within the corporate limits of a municipality, the
patients or inmates of such institution shall not be included in the population of such
parish or municipality for the purpose of the distribution of funds under this Chapter.
(6) Sixth: The state treasurer is authorized to adopt appropriate rules and
regulations necessary or proper to carry out the distribution of such funds as
hereinabove and hereinafter set forth and shall allocate and distribute same quarterly
to the above named parishes and to the municipalities. Beginning July 1, 1971, any
balance which remains after making the distribution out of the thirty-seven and one-half percent of the total collections as hereinabove provided shall be retained in a
special escrow fund specially dedicated hereby to the municipalities and parishes
without municipalities. The moneys in this special escrow fund shall be distributed
annually to the municipalities and said parishes having no municipalities on an equal
per capita basis at such times and under such rules and regulations as may be deemed
appropriate. Any balance which remains after making the distribution of the total
collections as hereinabove provided shall be paid into the state general fund to be
disbursed by the state treasurer as directed by law.
(7) Seventh: A sum equal to one million dollars annually of the avails of the
tax levied as provided in R.S. 47:841(B), after being credited to the Bond Security
and Redemption Fund, shall be deposited for subsequent appropriation in the
Louisiana Cancer and Lung Trust Fund established in R.S. 40:1299.88.
(8) Eighth: After first being credited to the Bond Security and Redemption
Fund in accordance with Article VII, Section 9(B) of the Louisiana Constitution, the
avails of the tax levied in R.S. 47:841(B) shall be disbursed as follows:
(a) The avails of eight-twentieths of one cent per cigarette as provided in
Paragraphs (1) through (6) of this Section.
(b) The avails of three-twentieths of one cent per cigarette as provided in
R.S. 47:843(E).
(c) After being disbursed as provided in Paragraph (7) of this Section, the
remaining avails of five-twentieths of one cent per cigarette shall be deposited by the
state treasurer into the state general fund.
Amended by Acts 1950, No. 171 §1; Acts 1952, No. 154, §1; Acts 1954, No.
271, §1; Acts 1954, No. 310, §1; Acts 1955, No. 54, §1; Acts 1956, No. 171, §1;
Acts 1958, No. 295, §1; Acts 1958, No. 499, §1; Acts 1959, No. 114, §1; Acts 1960,
No. 125, §1; Acts 1961, No. 4, §1; Acts 1962, No. 35, §1; Acts 1969, No. 79, §1;
Acts 1970, No. 526, §1; Acts 1984, 1st Ex. Sess., No. 14, §2, eff. March 27, 1984;
Acts 1984, No. 876, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 14, §3, EFF.
MARCH 27, 1984.}}
#### **CHAPTER 8-A** DELIVERY SALES OF CIGARETTES
##### **§ 47:871** Definitions {#sec-47-871 omnilex-key=us-la-statutes--rs-title-47--47:871}
For purposes of this Chapter:
(1) "Cigarettes" shall have the meaning as set forth in R.S. 13:5062(4)(a) through (d).
(2) "Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842.
(3) "Delivery sale" means any sale of cigarettes to a consumer in this state where either (a) the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or (b) the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale.
(4) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.
(5) "Mails" or "mailing" means the shipment of cigarettes through the United States Postal Office.
(6) "Person" means any natural person, trustee, company, partnership, corporation, or other legal entity.
(7) "Secretary" means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives.
*Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.*
##### **§ 47:872** Prohibition against delivery sales {#sec-47-872 omnilex-key=us-la-statutes--rs-title-47--47:872}
No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or outside of the state.
*Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.*
##### **§ 47:873** Repealed by Acts 2013, No. 221, §4. {#sec-47-873 omnilex-key=us-la-statutes--rs-title-47--47:873}
*Repealed by Acts 2013, No. 221, §4.*
##### **§ 47:874** Repealed by Acts 2013, No. 221, §4. {#sec-47-874 omnilex-key=us-la-statutes--rs-title-47--47:874}
*Repealed by Acts 2013, No. 221, §4.*
##### **§ 47:875** Repealed by Acts 2013, No. 221, §4. {#sec-47-875 omnilex-key=us-la-statutes--rs-title-47--47:875}
*Repealed by Acts 2013, No. 221, §4.*
##### **§ 47:876** Collection of taxes {#sec-47-876 omnilex-key=us-la-statutes--rs-title-47--47:876}
A. Each person placing a purchase order for a delivery sale shall remit to the secretary all taxes imposed by this state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to the state.
B. In addition to the obligations to pay any taxes, as provided in Subsection A of this Section, the person placing a purchase order for delivery sale shall also be obligated to pay any interest, costs, and attorney fees incurred in obtaining payment of the taxes imposed by this state as well as any penalties assessed under this Chapter.
*Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.*
##### **§ 47:877** Penalties {#sec-47-877 omnilex-key=us-la-statutes--rs-title-47--47:877}
A. Except as otherwise provided in this Section, a first violation of any provision of R.S. 47:872 shall be punishable by a fine of one thousand dollars or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of R.S. 47:872 shall be punishable by a fine of five thousand dollars or five times the retail value of the cigarettes involved, whichever is greater.
B. Any person who knowingly violates any provision of R.S. 47:872, shall for each such offense be fined ten thousand dollars or five times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five years, or both.
C. Any cigarettes sold or attempted to be sold in a delivery sale shall be forfeited to the state and destroyed.
*Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.*
##### **§ 47:878** Enforcement {#sec-47-878 omnilex-key=us-la-statutes--rs-title-47--47:878}
The attorney general or the commissioner of the Louisiana Office of Alcohol and Tobacco Control, or either agency's designee, or any person who holds a valid permit under 26 U.S.C. 5712, may bring an action in the appropriate court in this state to prevent or restrain violations of this Chapter by any person or any person controlling such person.
*Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.*
#### **CHAPTER 9** SOFT DRINKS TAX
##### **§ 47:881** Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997. {#sec-47-881 omnilex-key=us-la-statutes--rs-title-47--47:881}
*Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.*
##### **§ 47:908** Parish or municipal excise tax prohibited; but license tax permitted {#sec-47-908 omnilex-key=us-la-statutes--rs-title-47--47:908}
No parish, municipality or other political subdivision of this state shall have authority to impose, assess or collect any excise tax on soft drinks and syrups. This Section shall not be construed to prevent any parish, municipality or other political subdivision from imposing license taxes for the privilege of engaging in the sale of such articles, but such license tax shall not exceed the amount of the tax herein imposed for state purposes.
#### **CHAPTER 11** TAXES ON UTILITIES
#### **PART I** TAX ON TRANSPORTATION AND COMMUNICATION UTILITIES
##### **§ 47:1001** Imposition of tax {#sec-47-1001 omnilex-key=us-la-statutes--rs-title-47--47:1001}
Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
##### **§ 47:1002** Nature of tax; exclusions from tax {#sec-47-1002 omnilex-key=us-la-statutes--rs-title-47--47:1002}
This Part levies, in addition to other taxes and licenses levied in this state, a license tax on every person owning or operating or owning and operating a public utility, as herein defined, for the privilege of engaging in such business carried on wholly in this state, and not a part of interstate commerce. This tax is not intended to be a tax for the privilege of engaging in interstate commerce, nor is it intended to be a tax on the business of interstate commerce nor is it intended to be a tax having any relation to interstate or foreign business or commerce in which any such person, firm, association or corporation may be engaged in addition to its business in this state.
The provisions of this Part and the taxes collectible hereunder shall not apply to or be levied against gross receipts derived from any business or operations conducted on navigable waters of the United States.
##### **§ 47:1003** Definitions {#sec-47-1003 omnilex-key=us-la-statutes--rs-title-47--47:1003}
As used in this Part, the following words have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:
(1) "Public utility" means railroads and railways, sleeping cars, motor bus lines, motor freight lines, express companies, telegraph companies, boat or packet lines, and pipe lines, as herein defined. The term public utility shall not include publicly owned ambulance companies.
(2) "Railroads and railways" shall be construed to mean any person owning or operating, or owning and operating, for hire, a horse, gas, gasoline, or steam railroad and railway, or railroad or railway, in this state, or owning or operating, or owning and operating any station, depot, track, terminal, or bridge in this state for railroad or railway purposes.
(3) "Sleeping cars" means any person, firm, association or corporation, domestic or foreign, (not being a railroad company as defined in Paragraph (2) of this Section) owning or operating, or owning and operating for compensation any cars known as dining, buffet, chair, parlor or sleeping cars, which are operated upon railroads or railways within this state, unless the ownership of such cars be identical with that of the railroads on which they are operated.
(4) "Motor bus lines" means any person engaging in the business of transporting passengers for hire within this state where the route of such business extends ten miles or more beyond the corporate limits of any municipality and such transportation is accomplished in any automobile, or any other self propelled vehicle or vehicles used in connection therewith not operated or driven upon fixed rails or tracks.
(5) "Motor freight lines" means motor carriers as defined in R.S. 45:162(10) engaging in the business of transporting waste as defined in R.S. 45:162(18) for hire in this state, such transportation being accomplished in any automobile, automobile truck, or any other self-propelled vehicle or vehicles used in connection therewith not operated or driven upon fixed rails or tracks. The term "motor freight lines" shall not be construed to include:
(a) Any farmer, merchant, manufacturer, or any other person, who engages exclusively and solely in transporting farm, forestry, or other products of the natural resources of this state, in their raw stage, or in the form they are customarily produced, between the point of production and the primary market for such products. Primary market shall not mean a receiving station, shipping point, or concentration point.
(b) A co-operative association transporting property belonging to the association or its members, where no charges are made for profit for such transportation.
(c)(i) Except as provided in Item (ii) herein, any person engaged wholly and solely in the transportation of freight or property originating at and destined to points within the corporate limits of the same city or town or within a seven-mile zone adjacent to such city or town; and where freight or property is transported by a contract carrier to or from railroad or boat freight depots and docks located within the limits of a city or town and to or from a point located within the corporate limits of such city or town or within a seven-mile zone adjacent thereto, such railroad or boat freight depots and docks shall, as to freight or property thus transported therefrom, be deemed the point of origin, and as to freight or property transported thereto, the destination of such freight or property.
(ii) Any person engaged wholly and solely in the transportation of freight or property originating at and destined to points anywhere within Jefferson or Orleans parishes or within a seven-mile zone adjacent to such parishes; and where freight or property is transported by a contract carrier to or from railroad or boat freight depots and docks located within the limits of a city or town and to or from a point located within either parish or within a seven-mile zone adjacent to such parishes, such railroad or boat freight depots and docks shall, as to freight or property thus transported therefrom, be deemed the point of origin, and as to freight or property transported thereto, the destination of such freight or property.
(d) Any person engaged in the business of transporting coin, currency, bullion and associated money transfers and other objects of unusual value in armored cars under private contracts of carriage.
(e) Any person engaged in the business of transporting household goods, as defined in R.S. 45:162(17).
(6) "Express companies" means any person, firm, association or corporation, domestic or foreign, engaged in the express business on any railroad, steamboat, or vessel in the state.
(7) Repealed by Acts 1990, No. 388, §2, eff. Aug. 1, 1990.
(8) "Telegraph companies" means any person, firm, association or corporation, domestic or foreign, owning and operating, or owning or operating, any telegraph or cable line in this state with appliances for the transmission of messages and engaged in the business of furnishing telegraph service for compensation.
(9) "Boat or packet lines" means any person engaged in the business of transporting passengers and property, or passengers or property for hire in this state, such transportation being accomplished in or on a steamboat, barge, or any other vessel, regardless of the propelling power used, except ferry boats; it shall not include any person engaged in the business of furnishing merely propelling power, as, for example, by means of a tug, towboat, launch or lugger, to those engaged in the business of transporting passengers and property or passengers or property for hire in this state. The term "boat or packet lines" shall not be construed to include any person engaged in the business of furnishing merely propelling power for steamboats, barges or any other vessels or furnishing such barges or vessels to those engaged in the business of transporting passengers or property for hire, on a per diem, contractual or charter basis, and shall not be construed to include any farmer, merchant, manufacturer, or other person, who engages exclusively and solely in transporting farm, forestry, or other products of the natural resources of this state, in their raw stage, or in the form they are customarily produced, between the point of production and the primary market for such products. Primary market shall not mean a receiving station, shipping point, or concentration point.
(10) "Pipe lines" means any person engaging in the business of transporting oil within this state for hire.
(11)(a) "Gross receipts" means the total amount of billings for services rendered and all receipts from business beginning and ending within the state except for the transportation of passengers or freight or property originating at and destined to points within the corporate limits of the same city or town or within a seven-mile zone adjacent to such city or town and except for the transportation of passengers or freight or property originating at and destined to points anywhere within Jefferson or Orleans parishes or within a seven-mile zone adjacent to such parishes.
(b) "Gross receipts" of a motor freight line, as defined in Paragraph (5) of this Section, shall include only receipts from billings for the actual transportation or movement of waste as defined in R.S. 45:162(18) and shall not include any other receipts which are incidental to the transportation or movement of such waste, including receipts from the imposition of a fuel surcharge, even if the receipts are a direct or immediate result of the transportation or movement of waste.
*Acts 1964, No. 300, §1; Acts 1965, No. 34, §1; Acts 1984, No. 294, §1, eff. Sept. 1, 1984; Acts 1985, No. 305, §1; Acts 1988, No. 921, §1; Acts 1990, No. 388, §§1, 2, eff. Aug. 1, 1990; Acts 1991, No. 291, §1, eff. Oct. 1, 1991; Acts 1996, No. 18, §1, eff. July 1, 1997; Acts 2007, No. 465, §1, eff. July 11, 2007; Acts 2011, 1st Ex. Sess., No. 42, §1.*
##### **§ 47:1004** Businesses partly taxable {#sec-47-1004 omnilex-key=us-la-statutes--rs-title-47--47:1004}
The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.
*Amended by Acts 1964, No. 300, §2.*
##### **§ 47:1005** Repealed by Acts 1966, No. 270, §1 {#sec-47-1005 omnilex-key=us-la-statutes--rs-title-47--47:1005}
*Repealed by Acts 1966, No. 270, §1*
##### **§ 47:1006** Reports and payment of tax {#sec-47-1006 omnilex-key=us-la-statutes--rs-title-47--47:1006}
A. Reports by public utilities. On or before the twentieth day of each month, every person engaged in the business of owning or operating, or owning and operating any public utility, except a motor freight line as hereinafter provided, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding month. On or before thirty days after the close of each calendar quarter, every person engaged in the business of owning, or operating, or owning and operating a motor freight line, whose gross revenues for the previous fiscal year as certified by the secretary of the Department of Revenue, did not exceed five million dollars, shall file with the secretary a report, on forms prescribed by the secretary, signed by some authorized person, showing the amount of its gross receipts from the operation of its business in this state during the preceding calendar quarter.
B. Reports by persons making payments to public utility. The collector may require reports to cover any transaction during the same period, similar to those provided for in Subsection A of this Section, of any person who has paid any sum to any such public utility for any service.
C. Payment of tax. Every such person who is required to submit a report, as provided in Subsection A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by the collector, of the amount of taxes herein levied and shown to be due by the report; that is, two per centum of the gross receipts of such business during the period covered by the report. Failure to timely file said report and accompany same with a remittance of the tax shown due shall cause said tax to become delinquent.
Amended by Acts 1966, No. 270, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.
{{NOTE: SEE ACTS 1986, NO. 690, §2.}}
##### **§ 47:1007** Audit of reports and records by collector {#sec-47-1007 omnilex-key=us-la-statutes--rs-title-47--47:1007}
The collector may audit and revise any reports filed under this Part and assess additional taxes when found to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title. The collector is also specifically authorized to examine at all reasonable hours, the books, records, and other documents of all persons from whom any tax under this Part is due and owing or as to which the tax is levied in order to determine and provide for a correct check and ascertainment of the amount due the state.
##### **§ 47:1008** Certain acts declared misdemeanors; penalties; venue {#sec-47-1008 omnilex-key=us-la-statutes--rs-title-47--47:1008}
It is unlawful for any person who is required to file a report or pay any tax by this Part or any regulation issued under its authority, or any officer or agent of any such person:
(1) To fail, neglect, or refuse to keep such books of accounts and records as necessary to clearly show the gross receipts on which a tax is levied; or
(2) To fail, neglect, or refuse to file any such report with the collector at the time and in the form required; or
(3) To make any false statement in any said report; or
(4) To make any false representation to the collector as to any public utility as to which a tax is levied by this Part.
Any person violating any provision of this Section shall be fined not to exceed five hundred dollars or imprisoned for not more than six months, or both.
Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty, not to exceed five hundred dollars ($500.00) for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.
The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the taxpayer, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
##### **§ 47:1009** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1009 omnilex-key=us-la-statutes--rs-title-47--47:1009}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1010** Disposition of collections {#sec-47-1010 omnilex-key=us-la-statutes--rs-title-47--47:1010}
Immediately upon receipt, the secretary shall remit to the state treasurer all taxes, together with all interest and penalties applicable thereto, collected and the state treasurer shall place the same to the credit of the state general fund.
Amended by Acts 1972, Ex.Sess., No. 11, §2; Acts 1986, No. 690, §1, eff. for months beginning after June 30, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.
{{NOTE: SEE ACTS 1986, NO. 690, §2.}}
#### **PART II** NATURAL GAS FRANCHISE TAX
##### **§ 47:1031** Imposition of tax {#sec-47-1031 omnilex-key=us-la-statutes--rs-title-47--47:1031}
Every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline in this state, shall, in addition to all other taxes and licenses levied and assessed in this state, pay an additional annual franchise tax for exercising its franchises or charters or the continuance of its franchises or charters in this state, equal to one percent of the gross receipts from the operation of its franchises or charters in this state. This tax shall apply to any corporation engaging in the business of transporting natural gas by pipeline for hire, sale, or use.
*Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 1998, No. 3, §1, eff. June 4, 1998.*
##### **§ 47:1032** Definitions {#sec-47-1032 omnilex-key=us-la-statutes--rs-title-47--47:1032}
For the purposes of this Part the following words shall have the meaning ascribed to them in this Section unless the content clearly intends otherwise:
(1) "Cost of gas purchased for resale" shall mean the actual purchase price paid for the gas that is being resold and shall include third-party transportation charges.
(2) "Gross receipts" shall mean the total amount of billings for services rendered, and shall include all receipts from business beginning and ending within this state, and a proportion, based upon the proportion of mileage within this state to the entire mileage over which such business is done, of receipts on all business passing through, into, or out of this state, whether same be from the actual operation of such business or from a source incidental to such business. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible. Nonoperating (nonutility) revenues such as dividend and interest income, tax refunds, merchandising, and rentals from land, buildings, other nonutility property and storage revenues are not to be included in taxable gross receipts.
(3) "Mileage" shall mean the sum total of the actual linear miles, as classified or defined by the Federal Regulatory Commission as transmission lines and reported for the prior year.
*Acts 1994, No. 35, §1, eff. July 1, 1994.*
##### **§ 47:1033** Gross receipts; interstate business {#sec-47-1033 omnilex-key=us-la-statutes--rs-title-47--47:1033}
A. As to business passing through, into or out of this state, the gross receipts of any such corporation exercising its franchises or charters in this state, for the purpose of this Subchapter, shall be determined as provided in Subsection B of this Section.
B. The gross receipts of such corporation over the whole extent of the mileage over which such business is done, within, through and without the state, shall be divided by the total number of miles over which such business is done to ascertain the average gross receipts per mile, and the gross receipts in this state shall be taken to be the average gross receipts per mile, multiplied by the number of miles over which such business is done in this state. For the purposes of determining gross receipts, the cost of gas purchased for resale is deductible.
*Acts 1994, No. 35, §1, eff. July 1, 1994.*
##### **§ 47:1034** Gross receipts; transportation for own use {#sec-47-1034 omnilex-key=us-la-statutes--rs-title-47--47:1034}
Whenever the transportation of natural gas by pipeline is by the owner for its own use, the gross receipts from such business shall be deemed and held to be the cost of the natural gas transported delivered at the point of use, as determined from the books and records of the owner, subject to the ratio provisions of R.S. 47:1032. When there are no actual receipts upon which to base the tax, the base will be the cost of the natural gas delivered at the point of use as determined from the books and records of the owner or the average of the monthly spot market price of gas fuels delivered into the pipelines in Louisiana as reported by the Natural Gas Clearing House.
*Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 2001, No. 1032, §15.*
##### **§ 47:1035** Due dates and delinquent dates {#sec-47-1035 omnilex-key=us-la-statutes--rs-title-47--47:1035}
All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.
*Acts 1986, No. 628, §1, eff. July 6, 1986.*
##### **§ 47:1036** Reports and payment of tax {#sec-47-1036 omnilex-key=us-la-statutes--rs-title-47--47:1036}
A. Reports by taxpayers. On or before the last day of the month after each quarter annual period ending on September thirtieth, June thirtieth, March thirty-first, and December thirty-first, every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline for hire, sale, or use, shall file with the secretary a report on forms prescribed by the secretary, duly sworn to by some authorized person, showing the amount of its gross receipts from the operation of its business in this state, during the quarter annual period hereinabove set forth.
B. Reports by persons making payments to transporters of natural gas. The collector shall have authority to require reports to cover any transaction during the same period, similar to those provided for in Sub-section A of this Section from any person, firm, association or corporation who has paid any sum to any such corporation to which this Part applies and which is engaged in the business of transporting natural gas by pipe line for hire, sale or use.
C. Payment of tax. Every such corporation which is required to submit a report as provided by Sub-section A of this Section, shall accompany the report by a remittance to the collector in lawful money of the United States, by certified check, or by any other means as may be authorized by said collector, of the amount of the tax herein levied and shown to be due by said report; that is, one per centum (1%) of the gross receipts of such business during the period covered by such report.
*Acts 1986, No. 628, §1, eff. July 6, 1986.*
##### **§ 47:1037** Examination of records and revision of reports by collector of revenue {#sec-47-1037 omnilex-key=us-la-statutes--rs-title-47--47:1037}
For the purpose of enforcing the collection of the taxes levied by this Part the collector is specifically authorized to examine at all reasonable hours, the books, records, and other documents of all corporations from which any tax under this Part is due and owing or as to which the tax is levied, in order to determine and provide for a correct check and ascertainment of the amount due the state. The collector is further authorized to audit and revise any report filed under this Part and to assess additional taxes when shown to be due, the collection of which shall be enforced in accordance with the applicable provisions of Chapter 18, Sub-title II of this Title.
##### **§ 47:1038** Certain acts declared misdemeanors; penalties; venue {#sec-47-1038 omnilex-key=us-la-statutes--rs-title-47--47:1038}
It is unlawful for any corporation which is required to file a report or to pay any tax by this Part or by any regulation issued under its authority, or for any officer or agent of any such corporation:
(1) To fail, neglect, or refuse to keep such books of account and records as necessary to clearly show the gross receipts on which a tax is levied by this subchapter; or
(2) To fail, neglect or refuse to file any such report with the collector at the time and in the form required; or
(3) To make any false statement in any said report; or
(4) To make any false representation to the collector as to any corporation as to which a tax is levied by this Part.
Any person violating any provision of this Section shall be fined not more than five hundred dollars, or imprisoned for not more than six months, or both.
Any corporation violating this Section, in addition to other penalties herein provided for, shall be subject to a penalty not to exceed five hundred dollars for each violation, the exact amount of which penalty is to be fixed by the court and recovered for the state at the suit of the district attorney.
The venue of prosecutions and suits under this Section shall be the parish where the report was made or tax computed by the corporation, and as to corporations not maintaining their records in this state, such suits shall be brought at the domicile of their agent for service.
##### **§ 47:1039** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1039 omnilex-key=us-la-statutes--rs-title-47--47:1039}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1040** Disposition of collections {#sec-47-1040 omnilex-key=us-la-statutes--rs-title-47--47:1040}
The secretary shall make remittance to the state treasurer, immediately upon receipt, of all taxes, together with all interest and penalties applicable thereto, collected by the treasurer, and the treasurer shall place the same in a special account, which shall be used for the state hospital board and for payment of old age assistance and other social security benefits, to be apportioned by the governor.
*Acts 1986, No. 628, §1, eff. July 6, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.*
#### **PART III** TELECOMMUNICATION TAX
##### **§ 47:1061** Telecommunication tax for the deaf {#sec-47-1061 omnilex-key=us-la-statutes--rs-title-47--47:1061}
A.(1) There is hereby levied a tax of five cents per month to be assessed per line for
each wireline access line and per telephone number for each wireless handset device on each
residential and business customer of a local or wireless telecommunication service
company operating in Louisiana. The tax shall be collected from each residential and
business customer and remitted by each such company on or before thirty days after the close
of each calendar quarter to the secretary of the Department of Revenue on forms prescribed
by the secretary. The tax provided for in this Paragraph shall not apply to wireless devices
used only for data purposes or to prepaid wireless devices.
(2) The local or wireless telecommunication service company collecting and
remitting such tax as hereinabove provided shall be allowed a deduction, not to exceed three
percent, from the amount so collected and remitted to the secretary as compensation for such
collection. The compensation shall not be allowed, however, if the remittance is not made
timely.
(3) The tax so collected and remitted by the local or wireless telecommunication
service company shall not be subject to any tax, fee, or assessment, nor shall it be considered
revenue of the local or wireless telecommunication service company.
(4) The revenues so collected shall be remitted by the secretary immediately upon
receipt to the treasurer and the treasurer shall credit the full amount of such taxes to the Bond
Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay
all obligations secured by the full faith and credit of the state which become due and payable
within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund
which is hereby created within the state treasury and designated as the "Telecommunications
for the Deaf Fund".
B. The monies in the Telecommunications for the Deaf Fund shall be used solely to
establish, administer, and promote a statewide program to provide accessibility services and
assistive technology for persons who are deaf, deaf/blind, hard of hearing, speech impaired,
or others with similar disabilities or impairments, including captioning and American sign
language services to be utilized at the legislature, in the amounts appropriated each year by
the legislature to the Louisiana Commission for the Deaf. Any surplus monies remaining to
the credit of the fund on June thirtieth of each year and any funds earned through the
investment of the monies in the fund shall remain to the credit of the fund.
C. Policies and procedures to administer the statewide program and distribution of
funds shall be developed in collaboration with other state agencies that provide services to
individuals who are deaf, deaf/blind, hard of hearing, or speech impaired to avoid duplication
of effort. Rules and regulations to implement the program shall be promulgated in
accordance with the Administrative Procedure Act.
*Acts 1988, No. 660, §2, eff. Sept. 1, 1988; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 2001, No. 1182, §7, eff. July 1, 2001; Acts 2006, No. 722, §1, eff. July 1, 2006; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2017, No. 273, §1, eff. Oct. 1, 2017; Acts 2018, 1st Ex. Sess., No. 2, §1, eff. March 26, 2018.*
##### **§ 47:1062** §§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974. {#sec-47-1062 omnilex-key=us-la-statutes--rs-title-47--47:1062}
*§§1062 to 1072 Repealed by Acts 1973, Ex.Sess., No. 9, §1, eff. Jan. 1, 1974.*
#### **CHAPTER 12** LOUISIANA MOTION PICTURE INCENTIVE ACT
##### **§ 47:1121** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1121 omnilex-key=us-la-statutes--rs-title-47--47:1121}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1122** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1122 omnilex-key=us-la-statutes--rs-title-47--47:1122}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1123** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1123 omnilex-key=us-la-statutes--rs-title-47--47:1123}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1124** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1124 omnilex-key=us-la-statutes--rs-title-47--47:1124}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1125** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1125 omnilex-key=us-la-statutes--rs-title-47--47:1125}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1125.1** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1125.1 omnilex-key=us-la-statutes--rs-title-47--47:1125.1}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1126** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1126 omnilex-key=us-la-statutes--rs-title-47--47:1126}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1127** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1127 omnilex-key=us-la-statutes--rs-title-47--47:1127}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
##### **§ 47:1128** Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017. {#sec-47-1128 omnilex-key=us-la-statutes--rs-title-47--47:1128}
*Repealed by Acts 2017, No. 323, §3, eff. June 22, 2017.*
#### **CHAPTER 13** POWER USE TAX (REPEALED)
##### **§ 47:1151** §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974. {#sec-47-1151 omnilex-key=us-la-statutes--rs-title-47--47:1151}
*§§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.*
#### **CHAPTER 14** GIFT TAX
##### **§ 47:1201** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1201 omnilex-key=us-la-statutes--rs-title-47--47:1201}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1202** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1202 omnilex-key=us-la-statutes--rs-title-47--47:1202}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1203** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1203 omnilex-key=us-la-statutes--rs-title-47--47:1203}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1204** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1204 omnilex-key=us-la-statutes--rs-title-47--47:1204}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1205** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1205 omnilex-key=us-la-statutes--rs-title-47--47:1205}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1206** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1206 omnilex-key=us-la-statutes--rs-title-47--47:1206}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1207** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1207 omnilex-key=us-la-statutes--rs-title-47--47:1207}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1208** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1208 omnilex-key=us-la-statutes--rs-title-47--47:1208}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1209** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1209 omnilex-key=us-la-statutes--rs-title-47--47:1209}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1210** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1210 omnilex-key=us-la-statutes--rs-title-47--47:1210}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1211** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1211 omnilex-key=us-la-statutes--rs-title-47--47:1211}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
##### **§ 47:1212** Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008. {#sec-47-1212 omnilex-key=us-la-statutes--rs-title-47--47:1212}
*Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.*
#### **CHAPTER 15** OLEOMARGARINE TAX (REPEALED)
##### **§ 47:1251** §§1251-1253 Repealed by Acts 1962, No. 370, §1. {#sec-47-1251 omnilex-key=us-la-statutes--rs-title-47--47:1251}
*§§1251-1253 Repealed by Acts 1962, No. 370, §1.*
#### **CHAPTER 16** FIRST USE TAX
#### **PART I** FIRST USE TAX ON NATURAL GAS
##### **§ 47:1301** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1301 omnilex-key=us-la-statutes--rs-title-47--47:1301}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1302** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1302 omnilex-key=us-la-statutes--rs-title-47--47:1302}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1303** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1303 omnilex-key=us-la-statutes--rs-title-47--47:1303}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1304** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1304 omnilex-key=us-la-statutes--rs-title-47--47:1304}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1305** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1305 omnilex-key=us-la-statutes--rs-title-47--47:1305}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1306** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1306 omnilex-key=us-la-statutes--rs-title-47--47:1306}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
##### **§ 47:1307** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1307 omnilex-key=us-la-statutes--rs-title-47--47:1307}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
#### **PART II** USE TAX PROCEEDS
##### **§ 47:1351** Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998. {#sec-47-1351 omnilex-key=us-la-statutes--rs-title-47--47:1351}
*Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.*
#### **CHAPTER 17** BOARD OF TAX APPEALS
#### **PART I** GENERAL PROVISIONS
##### **§ 47:1401** Creation of Board of Tax Appeals {#sec-47-1401 omnilex-key=us-la-statutes--rs-title-47--47:1401}
In order to provide effect to the provisions of Article V, Section 35 and Article VII,
Section 3(A) of the Constitution of Louisiana, a board that will hear and timely decide, at a
minimum of expense to the taxpayer, questions of law and fact arising from disputes or
controversies between a taxpayer and any collector of the state of Louisiana or its political
subdivisions in the enforcement of any tax, excise, license, permit or any other tax, fee,
penalty, receipt or other law administered by a collector, and to exercise other jurisdiction
as provided by law, including jurisdiction as provided for in the Uniform Local Sales Tax
Code, the Board of Tax Appeals, hereinafter referred to as the "board", is created as an
independent agency for the purposes of this Chapter. The Local Tax Division is created as
an independent agency and authority within the board for the purposes of exercising
jurisdiction over disputes involving local collectors.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23,
2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020;
Acts 2025, No. 285, §1, eff. June 11, 2025.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
NOTE: See Acts 2014, No. 198 and Acts 2016, No. 335, §2
##### **§ 47:1402** Membership of board; qualifications; appointment; term; vacancy; salary {#sec-47-1402 omnilex-key=us-la-statutes--rs-title-47--47:1402}
A.(1) The Board of Tax Appeals shall be composed of three members who shall be
attorneys with tax law experience and who shall be qualified electors of the state. At least
two of these board members shall be certified as a Tax Law Specialist by the Louisiana
Board of Legal Specialization or possess a Masters of Law in Taxation or Tax Law. Each
member shall be appointed by the governor. Vacancies shall be filled in the manner of the
original appointment.
(2) For the purposes of this Subsection, tax law experience shall mean an attorney
admitted to the practice of law in Louisiana who possesses a Masters of Law in Taxation or
Tax Law, is board certified as a Tax Law Specialist in this state, is licensed as a certified
public accountant in this state, or who has served pursuant to Article V, Section 22 of the
Constitution of Louisiana as a judge of a district or appellate court.
(3) Members shall adhere to Canons 1 through 3 of the Code of Judicial Conduct.
B. Each appointment to the board by the governor shall be submitted to the Senate
for confirmation.
C. The governor shall make the following appointments on or before September 1,
2014: one member with a term expiring February 1, 2016, and one member with a term
expiring February 1, 2018. The successor to the member whose term expires pursuant to this
Section on February 1, 2020, shall be appointed to a term expiring January 1, 2024, and the
successor to the member whose term expires February 1, 2022, shall be appointed to a term
expiring January 1, 2026. Any subsequent appointments pursuant to this Subsection shall
be for either a fixed term of four years from the date of the expiration of the expired term or
for the remainder of an unexpired term.
D.(1) On or before August 1, 2014, the governor shall appoint one member to a term
expiring February 1, 2020, from a list of qualified nominees provided by the nominating
committee established pursuant to this Subsection. The successor to that member shall be
appointed to a term expiring January 1, 2026. Any subsequent appointments pursuant to this
Subsection shall be for either a fixed term of six years from the date of expiration of the
expired term or for the remainder of an unexpired term. An appointment pursuant to the
provisions of this Subsection shall be made within ninety days of written notice of the
nomination.
(2) The nominating committee shall be responsible for developing a list of not less
than one, nor more than three, qualified nominees for any vacancy. Any person nominated
by the committee must be an attorney with experience in Louisiana tax law, and at least one
nominee shall be certified as a Tax Law Specialist by the Louisiana Board of Legal
Specialization.
(3) The Local Tax Division Nominating Committee is hereby established to be
comprised of ten members who shall be either an attorney licensed to practice law in
Louisiana, a certified public accountant, a certified Louisiana assessor, or a parish tax
administrator. The committee shall be comprised of the following members:
(a) A representative of the Louisiana Association of Business and Industry.
(b) A representative of the Society of Louisiana Certified Public Accountants,
selected in consultation with the Business and Industry Committee of the Louisiana
Association of Tax Administrators.
(c) Two representatives of the section on taxation of the Louisiana State Bar
Association, with one selected in consultation with the National Bar Association Greater
New Orleans Chapter Louis A. Martinet Society.
(d) A representative of the Louisiana Municipal Association.
(e) A representative of the Police Jury Association of Louisiana.
(f) A representative of the Louisiana School Boards Association.
(g) A representative of the Louisiana Sheriffs' Association.
(h) A representative of the Louisiana Assessor's Association.
(i) A representative selected by the Pelican Institute for Public Policy after
consultation with the Louisiana Chamber of Commerce Foundation, representing the state's
minority Chambers of Commerce.
(4) The secretary-clerk of the board shall maintain the records of the nominating
committee, and shall call an organizational meeting of the nominating committee in order
for the nominating committee to elect its chairman. The chairman, or a majority of
committee members, may call meetings of the committee, and shall provide advance notice
of all meetings to the members and to the appointing entities referenced in Paragraph (3) of
this Subsection.
(5) Eight members shall constitute a quorum for the transaction of committee
business, and each nomination must be approved by a favorable vote of at least six
committee members.
E.(1) Notwithstanding any provision of law to the contrary, a board member shall
continue to serve until a successor has been appointed. No member may be removed except
under either of the following circumstances:
(a) By induction into office of a successor, duly appointed and qualified pursuant to
this Section, upon expiration of a term of office.
(b) For good cause shown, which shall be subject to judicial review, provided that
good cause shall mean those causes enumerated for removal by suit pursuant to Article X,
Section 25 of the Constitution of Louisiana, or its successor.
(2) A member who has served on the board for more than three consecutive full
terms shall be ineligible for reappointment to the board until at least two years from the last
day of his last appointment. However, a member may be reappointed notwithstanding any
other provision of law to the contrary, if nominated pursuant to Subsection D of this Section,
and service pursuant to Subsection D of this Section is not counted for the purposes of any
term or service limitation.
F. The compensation to be paid to members of the board, including any additional
compensation for its officers, shall be continued. Beginning January 1, 2024, the board's
regular salary shall be subject to review and recommendation by the Judicial Compensation
Commission. Any recommendation issued shall become effective only upon approval by the
legislature. Annual adjustments related to reimbursement of expenses or per diem may be
approved by the supreme court. A member's compensation shall not be reduced during his
term of office.
*Amended by Acts 1950, No. 58, §1; Acts 1977, No. 282, §1, eff. July 7, 1977; Acts 1984, No. 380, §1, eff. July 6, 1984; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024; Acts 2025, No. 285, §1, eff. June 11, 2025.*
##### **§ 47:1403** Designation of officers; domicile; quorum; seal {#sec-47-1403 omnilex-key=us-la-statutes--rs-title-47--47:1403}
A.(1) The governor shall designate a chairman from the membership of the Board
of Tax Appeals.
(2) The member other than the chairman with the longest service on the board shall
be its vice chairman, and shall perform duties as may be specified in the rules of the board
and delegated by the chairman.
(3) Notwithstanding any provision of law to the contrary, the member appointed
pursuant to R.S. 47:1402(D) shall be the hearing judge of the Local Tax Division of the
board. For the purposes of the Local Tax Division, the judge shall exercise all jurisdiction,
authority, and powers of the board and its chairman, including the hearing of cases to be
adjudicated in the division and the rendering of orders and judgments in such cases.
(4) The local tax judge provided for in Paragraph (3) of this Subsection is recognized
as having been created as a distinct position in the unclassified service for the purposes of
Article X of the Constitution of Louisiana and shall serve as agency head for the Local Tax
Division.
(5) In the event of a vacancy lasting more than thirty days or if the local tax judge
submits a written request for assistance, the supreme court is authorized to make assignments
or appointments for a local tax judge ad hoc in the same manner as authorized pursuant to
Article V, Section 5(A) of the Constitution of Louisiana. Notwithstanding any provisions of
law to the contrary, any sitting or retired ad hoc judge so assigned shall receive the
compensation specified in this Chapter for ad hoc appointment pursuant to this Paragraph.
B.(1) The principal office and domicile of the board shall be at Baton Rouge,
Louisiana.
(2) The board may hold meetings at any place within the state, and any member,
when designated by the chairman, may act as a hearing judge and conduct hearings for the
purpose of receiving testimony, argument, or both and reporting his findings of fact, law, or
both to the board for decision or judgment.
(3) The time and place of meetings and hearings shall be designated by the chairman,
with a view of securing reasonable opportunity to taxpayers to appear before the board with
as little inconvenience and expense to parties and witnesses as is practicable.
(4) The board may allow for a hearing to be held by telephone, video conference, or
similar communication equipment, including the administration of oaths in proceedings.
(5) Upon the motion of the local collector, a hearing on the merits in a matter
involving only local taxing authorities from a single parish shall be held in that parish. The
respective district or other local court shall make available any facilities necessary for the
hearing, and any relevant expenses may be taxed as costs, including any costs for a hearing
judge in the same amount as specified in R.S. 47:1417(C)(2).
(6)(a)(i) Upon the joint motion of all parties in any matter, or for any case filed by
or against a local collector, a case filed with the board shall be heard in the board's Local Tax
Division.
(ii) A case designated to be heard in the Local Tax Division shall be adjudicated as
provided for in Paragraph (A)(3) of this Section.
(iii) A case designated to be heard in the Local Tax Division may thereafter instead
be heard and adjudicated by the entire board only upon the joint motion of all parties.
However, any board member may exercise the powers granted in R.S. 47:1408, and the
chairman may issue other non-dispositive orders concerning cases in the division upon the
joint motion of all parties or, in the absence of and at the direction of the hearing judge.
(b) Repealed by Acts 2019, No. 367, §2, eff. June 18, 2019.
(c) For any case assigned to be heard in the Local Tax Division, all references to the
"Board of Tax Appeals" in this Chapter, in Chapter 2-D of this Subtitle, or in Subtitle III of
this Title shall mean the board's Local Tax Division, with the board's authority exercised by
its local tax judge pursuant to Paragraph (A)(3) of this Section.
(7) Notwithstanding any provision of law to the contrary, the chairman may designate
either of the following as a hearing judge for purposes of Paragraph (2) of this Subsection:
(a) Any person who has been appointed as an ad hoc judge pursuant to the provisions
of this Chapter.
(b) With the approval of the supreme court, any judge eligible for assignment
pursuant to Article V, Section 5 of the Constitution of Louisiana who is considered an ad hoc
judge pursuant to this Chapter.
C. A majority of the members of the board shall constitute a quorum for the
transaction of the business of the board, except as otherwise provided in this Chapter. A
vacancy in the board shall not impair the powers nor affect the duties of the board, nor of the
remaining members of the board. In the event of a vacancy or in the absence of a board
member, the chairman, or vice chairman during the absence of the chairman, may order a
case involving a state collector to be heard in accordance with Paragraph (B)(2) of this
Section, and the hearing judge shall render the judgment of the board. Except as otherwise
provided for in this Chapter, and specifically excluding any case assigned to the Local Tax
Division, the entire board may participate in the disposition of any case heard by the Board
of Tax Appeals.
D. The board shall have a seal which shall be judicially noticed. Such seal may be
used to authenticate the official acts of the board or any member thereof, but failure to use
the seal shall not invalidate any such act.
Amended by Acts 1977, No. 282, §1, eff. July 7, 1977. Acts 1984, No. 380, §1, eff.
July 6, 1984; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June
23, 2015; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2018, No. 143, §1, eff. May 11,
2018; Acts 2019, No. 367, §§1, 2, eff. June 18, 2019; Acts 2020, No. 278, §1, eff. July 1,
2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024.
NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
##### **§ 47:1404** Employees of the board {#sec-47-1404 omnilex-key=us-la-statutes--rs-title-47--47:1404}
The board shall appoint as its principal assistant a secretary-clerk who shall be custodian of its files and records, and one private secretary who may also be the stenographer-reporter for the board. The board shall also appoint any other employees necessary for the performance of the functions herein delegated. The board shall fix the salaries of the secretary-clerk, stenographer-reporter and other employees.
##### **§ 47:1405** Retention of records and property by the board {#sec-47-1405 omnilex-key=us-la-statutes--rs-title-47--47:1405}
All books, papers, records, moneys and other property, heretofore used or possessed by the board as heretofore existing, shall be retained by that board as it is created and continued herein.
##### **§ 47:1406** Expenditures {#sec-47-1406 omnilex-key=us-la-statutes--rs-title-47--47:1406}
The board is authorized to make expenditures, including expenditures for personal
services and for law books, books of reference, and periodicals, as may be necessary to
efficiently execute the functions vested in the board. All expenditures of the board shall be
allowed and paid out of any monies appropriated for the purposes of the board. The board's
self-generated revenue from local cases shall be expended exclusively for the purposes of its
Local Tax Division and may be retained by the board and carried forward for such purposes.
All funds held in the board's Escrow Account shall be subject to the provisions of R.S.
47:1439 and shall be expended in accordance with the restrictions of that Section.
*Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2024, No. 307, §1, eff. May 28, 2024.*
##### **§ 47:1407** Jurisdiction of the board {#sec-47-1407 omnilex-key=us-la-statutes--rs-title-47--47:1407}
A. The jurisdiction of the board shall extend to the following:
(1) All matters relating to appeals for the redetermination of assessments, the
determination of overpayments, payment under protest petitions, or other matters within its
jurisdiction, as provided in R.S. 47:1431 through 1438 or other applicable law.
(2) All matters relating to the waiver of penalties, as provided in R.S. 47:1451.
(3)(a) All matters related to state or local taxes or fees.
(b) All other jurisdiction otherwise provided by law, including jurisdiction
concerning ad valorem taxes pursuant to Subtitle III of this Title, rules to cease business,
ordinary collection suits, summary tax proceedings, rules to seek uniformity of interpretation
of common sales and use tax law or local sales and use tax law, as provided in R.S.
47:337.101(A)(2), and petitions concerning the validity of a collector's rules, regulations, or
private letter rulings, as provided in R.S. 47:337.102.
(4) All matters relating to claims against the state, as provided in R.S. 47:1481
through 1486.
(5) Incidental demands authorized by law in any action pending before the board in
the same manner as in a district court pursuant to Code of Civil Procedure Article 1031.
(6) All matters relating to appeals of administrative hearings, assessments, and
refund denials by the Louisiana Sales and Use Tax Commission for Remote Sellers.
(7) A petition for declaratory judgment or other action relating to any state or local
tax or fee, concerning taxing districts and related proceeds, or relating to contracts related
to tax matters; and including disputes related to the constitutionality of a law or ordinance
or validity of a regulation concerning any related matter or concerning any state or local tax
or fee.
B. The board shall not have jurisdiction to hear class action lawsuits brought against
the secretary of the Department of Revenue by or on behalf of taxpayers or any other
interested party arising from or related to the administration of tax laws and all related
matters.
Amended by Acts 1950, No. 316, §16; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts
2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017,
No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 365, §1, eff. Nov.
18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022;
Acts 2025, No. 361, §1, eff. June 20, 2025.
NOTE: See Acts 2019, No. 360, re: applicability.
##### **§ 47:1408** Power to administer oaths and issue rules, orders, or subpoenas {#sec-47-1408 omnilex-key=us-la-statutes--rs-title-47--47:1408}
A. For purposes of enforcing or administering this Chapter, any member of the board
and the secretary-clerk for the board shall have the following powers:
(1) Any board member and the secretary-clerk may administer oaths and take
affidavits.
(2) Any board member may compel discovery, issue subpoenas, and require the
attendance of witnesses and the production of books, papers, and documents pertaining to
the matter under inquiry, at any designated place of hearing.
(3) Any board member may examine witnesses, and may require the taking of
depositions before any person competent to administer oaths, either within or without the
state, in like manner that depositions of witnesses are taken or discovery is compelled in civil
actions in the district courts of the state.
B. Any party to a matter pending before the board may summon witnesses or require
the production of papers, other documents, answers to requests for admissions, or answers
to interrogatories in the same manner as witnesses are summoned, discovery completed, or
papers required to be produced in civil actions in the district courts of the state.
C. If any person fails to comply with any order or subpoena issued under authority
of this Chapter, or refuses to testify to any matter regarding which he may be lawfully
interrogated, a judge of the district court of the parish in which such person either resides or
may be personally served, or any other judge with personal jurisdiction over such person, on
application of the board or any member thereof, shall immediately compel obedience by
ordering the issuance of an instanter subpoena, or other appropriate process for contempt, or
a rule as in the case of disobedience of the requirements of a subpoena issued from such
court or a refusal to testify therein.
D.(1) An action may be brought in the Board of Tax Appeals pursuant to the
provisions of R.S. 47:314, 337.33, 337.43, 1547, 1574.1, 1574.2, or 1582, and the provisions
of those Sections shall apply to the Board of Tax Appeals and its Local Tax Division in the
same manner as for a district court. In addition to the remedies otherwise provided for in this
Section, any interested party may file a motion or rule in any court of competent jurisdiction
alleging a violation of any order issued by the board or its local tax judge pursuant to
applicable law, and the district court shall consider any violation shown to be a contempt of
the court and shall immediately punish the violator in accordance with R.S. 13:4611(1) and
all other applicable laws for contempt of court.
(2)(a) In addition to all other remedies provided for in this Section, the failure to
obey any order or subpoena issued under the authority of this Chapter shall constitute
contempt of court, and may be punished by the board or its local tax judge in accordance
with the provisions of Section 2 of Chapter 4 of Title I of Book I of the Code of Civil
Procedure, R.S. 13:4611(1), or any other laws applicable to contempt of court. Any action
finding anyone in contempt pursuant to this Paragraph shall be subject to an appeal or
supervisory writ as provided for in R.S. 47:1434 through 1436.
(b) The board, through any member or its counsel, may appear in any proceeding to
oppose an appeal pursuant to this Paragraph and may otherwise appear in defense of its
jurisdiction.
(3) The authority pursuant to Code of Civil Procedure Article 1426 shall apply to the
board and its Local Tax Division in the same manner as for a district court, and the board
may issue an order in accordance with the provisions of Code of Civil Procedure Article
1426 concerning any subpoena or other discovery pursuant to this Title.
E.(1) The provisions of this Section may be enforced by any duly commissioned
person, shall be enforced by the sheriff wherever such person may be found, and shall be
enforced by the Department of Public Safety and Corrections, office of state police, when a
direct contempt occurs in a state building.
(2) The service of papers filed with the board, or of the orders or judgments of the
board, may be made in accordance with any of the provisions of the Code of Civil Procedure
or in accordance with the provisions of R.S. 47:1411.
(3) Upon request of either the chairman or the local tax judge, any officer or
employee of the board may be issued a commission pursuant to the provisions of R.S.
40:1379.1 in order to further any of the provisions of this Section.
*Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2022, No. 429, §1, eff. June 15, 2022.*
##### **§ 47:1409** Witness fees and mileage {#sec-47-1409 omnilex-key=us-la-statutes--rs-title-47--47:1409}
Any person summoned or whose deposition is taken shall receive the same fees and mileage as would be allowed in a civil action pending in the district courts and the expense thereof shall be paid by the person summoning such witness or causing the deposition to be taken. These expenses may be assessed as costs by the board.
*Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:1410** Findings of fact, decisions, and opinions {#sec-47-1410 omnilex-key=us-la-statutes--rs-title-47--47:1410}
A. The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, issue written findings of fact and conclusions of law and make and file a written decision or judgment thereon.
B.(1) The board may, in its discretion, issue written reasons in addition to its decision or judgment.
(2) Upon the request of any party, the board shall issue written reasons in addition to its judgment in a case.
(3) Any additional written reasons issued pursuant to this Subsection shall be published on the board's website.
*Acts 2014, No. 640, §2, eff. June 12, 2014.*
##### **§ 47:1411** Documents to be served by registered mail {#sec-47-1411 omnilex-key=us-la-statutes--rs-title-47--47:1411}
All papers or documents filed with the board which are required by law to be served upon opposing party or which because of a prayer contained therein, are asked to be served upon the opposing party or any counsel of record representing the taxpayer, or upon the collector or his counsel of record, may be served by registered mail, return receipt requested, and such service shall be valid for all purposes under this Chapter.
##### **§ 47:1412** Rules of evidence {#sec-47-1412 omnilex-key=us-la-statutes--rs-title-47--47:1412}
The rules of evidence which the board shall adopt as those binding upon it shall be those rules of evidence followed in the district courts of Louisiana.
##### **§ 47:1413** Rules and regulations {#sec-47-1413 omnilex-key=us-la-statutes--rs-title-47--47:1413}
A. In all other matters regarding the conduct of its hearings, the board may prescribe
and promulgate rules and regulations not inconsistent with law or the provisions of this
Chapter. Upon promulgation, the rules and regulations shall be binding upon parties litigant
in any cause over which the jurisdiction of this board shall extend.
B. Rules related to the establishment of fees chargeable for filings and for services
rendered by the board shall be subject to review, suspension, or veto pursuant to R.S. 49:966,
967, 969, and 970.
C. The rules and regulations of the board shall be annually reviewed, and may be
revised as necessary to provide relative to a prompt adjudication of cases filed against local
collectors.
D. By rule promulgated pursuant to this Section, the board may require that in any
notice regarding a right to an appeal to the board, the collector shall include any certified or
registered mail tracking number for the notice as well as the board's contact information, in
a form specified by the board. The failure to include this information shall not extend the
time within which any party may file an appeal with the board.
E. Notwithstanding any other provision of law to the contrary, the board may issue
orders in the same manner as a district court in the exercise of its jurisdiction or to effectuate
its jurisdiction under this Chapter. Any standing orders generally applicable to all cases,
including those related to the timeliness and methods of filing, shall be published on the
board's website.
*Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.*
##### **§ 47:1414** Persons authorized to appear before the board {#sec-47-1414 omnilex-key=us-la-statutes--rs-title-47--47:1414}
A. Any individual taxpayer or other contestant in a proceeding before the board may appear and act for himself or for a partnership of which he is a member and a taxpayer corporation may be represented by a bona fide officer of the corporation, upon presentation of adequate identification to the board, in any proceedings to which the jurisdiction of the board shall extend.
B. Attorneys at law, duly qualified and registered under the laws of the state, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit attorneys at law, duly qualified and registered under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such attorneys are permitted to practice in the courts of Louisiana.
C. Certified public accountants duly qualified and licensed under the laws of the state shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit certified public accountants, duly qualified and licensed under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such certified public accountants are permitted to practice in Louisiana.
D. Enrolled agents duly qualified and licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service may represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend.
E. A local collector may be represented by any designated employee of the local collector.
*Acts 1988, No. 227, §1; Acts 2001, No. 717, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014.*
##### **§ 47:1415** Records open to public inspection {#sec-47-1415 omnilex-key=us-la-statutes--rs-title-47--47:1415}
All pleadings and evidence, documentary or otherwise, including the transcript of the stenographic report of the hearings held before the board in any matter to which its jurisdiction shall extend, shall be public records, open to the inspection of the public; except that after the decision of the board in any proceeding has become final, the board may, upon motion of the taxpayer or other contestant or the collector, permit the withdrawal by the party entitled thereto of originals of books, documents, records, models, diagrams and other exhibits, introduced in evidence before the board; or the board may, on its own motion, make such other disposition thereof as it deems advisable.
##### **§ 47:1416** Stenographic reports of hearings {#sec-47-1416 omnilex-key=us-la-statutes--rs-title-47--47:1416}
The board shall, upon the request of any party to a matter before it or may upon its own motion, order that the hearing before it shall be reported by a stenographer, or be otherwise recorded and transcribed pursuant to regulation or rule of the board, and the expense thereof shall be paid by the board out of the appropriation for the board. The board may contract for the report of such proceedings or designate the reporter of the board to report such proceedings. The board may supply copies of the transcript of the proceedings to anyone requesting the same and may fix the fee for purchasing such copies.
*Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:1417** Recusal; board members {#sec-47-1417 omnilex-key=us-la-statutes--rs-title-47--47:1417}
A. In accordance with the provisions of the Code of Civil Procedure, a board
member may voluntarily recuse himself and withdraw from any proceeding in which he
cannot accord a fair and impartial hearing or consideration.
B.(1) Any party may also request the recusal of a board member by filing a motion
for recusal promptly upon learning of the basis for the disqualification, stating with
particularity the grounds upon which it is claimed that a fair and impartial hearing cannot be
accorded.
(2) The issue shall be determined promptly by the remaining board members in
accordance with the rules of the Code of Civil Procedure concerning the recusal of district
judges.
C.(1) Upon the entry of an order of recusal concerning a board member or members,
the remaining board members may hear and decide the case, or the chairman may assign the
case to be heard in accordance with R.S. 47:1403(B)(2), and the board member acting as
hearing judge shall render the judgment of the board.
(2) If all board members are recused, the chairman shall promptly notify the chief
justice of the Louisiana Supreme Court, who shall appoint a retired judge to adjudicate the
case as a hearing judge ad hoc for the board and to render the judgment of the board in the
matter. For purposes of this Subsection, any person who has held office as a judge pursuant
to Article V, Section 22 of the Constitution of Louisiana may be appointed. The retired
judge shall be compensated pursuant to R.S. 11:1384 as for a district court from funds
available to the board, and these expenses may be assessed as costs.
(3) Upon entry of an order of recusal concerning a case in the Local Tax Division, the
case shall be reassigned to be heard by an ad hoc judge appointed by the supreme court
pursuant to R.S. 47:1403(A)(5) with any other board member eligible for that appointment
in accordance with this Subsection, or, upon a joint motion of all parties, it may either be
heard pursuant to Paragraph (1) of this Subsection or be transferred to the district court of
proper venue.
D. Notwithstanding any provision of law to the contrary, including Chapter 15 of
Title 42 of the Louisiana Revised Statutes of 1950, as amended, if any member of the board
is recused from a case pursuant to this Section, he may continue to serve as a member of the
board while the remainder of the board adjudicates a taxpayer's appeal or claim, but the board
member shall have no participation or involvement in any case in which he is recused.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2024, No. 307, §1, eff. May 28, 2024.*
##### **§ 47:1418** Definitions {#sec-47-1418 omnilex-key=us-la-statutes--rs-title-47--47:1418}
For purposes of this Chapter, except when the context requires otherwise, the words
and expressions defined in this Section shall have the following meanings:
(1) "Board" means the Board of Tax Appeals.
(2) "Collector" means the state collector or a local collector, unless specified
otherwise.
(3) "Escrow Account" means the account with a bank or financial institution selected
as fiscal agent by the Board of Tax Appeals with the approval of the Cash Management
Review Board, pursuant to R.S. 47:1439.
(4) "Local collector" means any of the following:
(a) The individual or entity designated as the single collector of the sales and use
taxes of any parish, municipality, school board, any other unit of local government, and any
special district whose boundary is not coterminous with the state, and their duly authorized
assistants in relation to a tax levied by any local political subdivision within the jurisdiction
of the Board of Tax Appeals.
(b) The individual or entity responsible for collecting ad valorem tax, occupational
license tax, occupancy tax, or other collector responsible for collecting local taxes or fees.
(c) The assessor or the Louisiana Tax Commission if the assessor or the commission
is a party to a proceeding pursuant to the provisions of R.S. 47:1431.
(d) The agent or successor to any of the above, including any joint commission,
authority, or other duly constituted single collection entity, created by an agreement, when
administering or collecting the taxes of any local political subdivision within the jurisdiction
of the Board of Tax Appeals.
(e) Any other political subdivision of the state or other local taxing district.
(5) "Petition" means a separate and distinct pleading filed against the relevant state
collector or local collector with the board. A petition filed against a state collector shall not
interrupt or suspend the time period within which a taxpayer must file a petition against any
local collector, and a petition filed against a local collector shall not suspend or interrupt the
time period within which a taxpayer must file a petition against a state collector or a different
local collector.
(6) "Registry of the Board" means the record retained by the secretary-clerk for the
Escrow Account in the same manner as specified in R.S. 13:475(A).
(7) "State collector" means any of the following:
(a) The secretary of the Department of Revenue, including the secretary's duly
authorized assistants, when used in reference to any tax or fee administered by the
department.
(b) The assistant secretary of the office of motor vehicles within the Department of
Public Safety and Corrections, including the assistant secretary's duly authorized assistants,
when used in reference to any state tax or fee administered by the office and within the
jurisdiction of the Board of Tax Appeals.
(c) The commissioner of the office of alcohol and tobacco control, within the
Department of Revenue, when used in relation to any state tax or fee administered by the
office and within the jurisdiction of the Board of Tax Appeals.
(d) Any other collector of state taxes or fees, or any other state agency where an
agency action is appealable to the board or is related to state taxes or fees, including
contracts.
(e) The agent or successor of any of the foregoing offices when administering a state
tax or fee within the jurisdiction of the Board of Tax Appeals.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.*
#### **PART II** APPEALS FOR REDETERMINATION OF ASSESSMENT OR FOR DETERMINATION OF OVERPAYMENT
##### **§ 47:1431** Filing of petition {#sec-47-1431 omnilex-key=us-la-statutes--rs-title-47--47:1431}
A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or
by a state collector's action or failure to act on a claim for refund or credit of an overpayment,
such taxpayer may appeal to the board for a redetermination of the assessment or a
determination of the alleged overpayment, by filing a petition with the board within the
respective periods set forth in R.S. 47:1565, 1566, 1625, or other applicable law.
B. If a taxpayer has complied with the provisions of R.S. 47:337.63, 1576, or 2134,
the taxpayer may file a payment under protest petition with the board within the respective
periods set forth therein.
C. If a taxpayer disputes an assessment made by a local collector, or a local
collector's action or failure to act on a claim for a refund or credit of an overpayment, the
taxpayer may appeal to the board for a redetermination of the assessment or a determination
of the alleged overpayment, by filing a petition with the board as provided in R.S. 47:337.51,
337.53, or 337.81.
D.(1) In compliance with the provisions of Chapter 2 of Title VI of Book II of the
Code of Civil Procedure or other applicable law, an aggrieved party may petition the board
concerning a matter authorized pursuant to R.S. 47:1407(7).
(2) Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.
E.(1) Any collector, taxpayer, or other aggrieved party may file a petition or pleading
with the board concerning any matter provided for pursuant to R.S. 47:1407(3) or other
applicable law, including a rule for bond or other security as provided by law.
(2) The Louisiana Uniform Local Sales Tax Board may file an action for uniformity
pursuant to R.S. 47:337.101 in the same manner as a local collector.
(3) The provisions of Subtitle III of this Title concerning district courts shall apply
to the board and its Local Tax Division in the same manner as for a district court.
F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax collector,
assessor, or the Louisiana Tax Commission, and that action is appealable to the board, the
aggrieved party may file a petition with the board in accordance with the provisions of R.S.
47:1998 or 2132, or other applicable law.
(2) Intervention by and joinder of the relevant assessor shall be permitted or required
as provided by law.
(3) Nothing in this Subsection shall authorize actions concerning the conduct of tax
sales, the nullification of tax sales, or contesting the seizure of movables for collection.
(4) An aggrieved taxpayer may file a petition with the board in accordance with the
provisions of R.S. 47:1856 or 1857.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.*
##### **§ 47:1432** Notice; hearing; decision {#sec-47-1432 omnilex-key=us-la-statutes--rs-title-47--47:1432}
A. The taxpayer, the collector, and other parties to proceedings pursuant to this
Chapter shall be afforded notice and opportunity to be heard in each proceeding for the
redetermination of an assessment, the consideration of a payment under protest petition, the
determination of an overpayment, or the consideration of any other matter to be tried, heard,
or considered pursuant to the provisions of this Chapter. A decision or judgment in these
matters shall be made as quickly as practicable.
B. An action filed pursuant to this Part shall be deemed in any court of Louisiana to
be a suit pending in a court of this state for the purposes of Code of Civil Procedure Article
531.
C. Except upon the joint motion of all parties, the board shall not consolidate a case
against a local collector with a case against a state collector or with a case against one or
more other local collectors; however, nothing in this Part shall prevent the board, upon the
joint motion of all parties and when in the interest of justice and efficiency, from ordering
a consolidated hearing for the adjudication of pending cases, provided that each party's own
counsel or qualified representative and witnesses may appear and present its case, and
provided that the board shall render a separate judgment for any case brought against a local
collector, even when such case is considered in a joint hearing together with another case or
cases.
D. Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §2, eff. Nov. 18, 2019; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.*
##### **§ 47:1433** Publication of opinions and decisions {#sec-47-1433 omnilex-key=us-la-statutes--rs-title-47--47:1433}
The board shall provide for the publication of such of its reports, opinions and decisions or judgments as are of public interest, in such form as it may deem best adapted for public convenience and use, and such authorized publication shall be competent evidence of the reports of the board for purposes of all courts of the state, without any further proof or authentication thereof. The board's internal deliberations concerning a pending matter shall be considered judicial proceedings for the purposes of R.S. 42:17(B).
*Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:1434** Judicial review of decision of the board {#sec-47-1434 omnilex-key=us-la-statutes--rs-title-47--47:1434}
A. Within thirty days of mailing the notice of the signing of a decision or judgment
of the board, any party may file a motion with the board for review of the decision or
judgment by the appropriate appellate court. The date of actual receipt of a hand-delivered
notice shall be deemed the date of mailing in the event the notice of judgment is hand
delivered in lieu of mailing.
B.(1) In any case where the board has found any tax to be due, except in any payment
under protest petition, the taxpayer shall post a bond when filing a motion for review, with
surety in a form approved by the board for the payment of the tax as finally determined,
together with any interest, additional amounts or additions to the tax provided for by law,
including applicable penalties and attorney fees. The bond shall be payable to the collector
in an amount not to exceed one and one-half times the tax, interest, penalties, and attorney
fees, if any, found to be due.
(2) In lieu of posting the bond required by Paragraph (1) of this Subsection, a
taxpayer may fulfill that requirement by paying into the Escrow Account for the Registry of
the Board an amount not to exceed one and one-half times the tax, interest, penalties, and
attorney fees, if any, found to be due as security pursuant to Paragraph (1) of this Subsection,
together with any fees and costs due to the board. The payment of security pursuant to this
Paragraph shall not suspend the running of interest otherwise provided for in Subtitle II of
Title 47 of the Louisiana Revised Statutes of 1950, as amended, or in the applicable local
ordinances.
(3)(a) For any case in the Local Tax Division, an irrevocable letter of credit issued
by a responsible financial institution shall not be accepted as security in lieu of a bond or a
deposit into the Escrow Account of the Registry of the Board unless it is in the amount of the
security otherwise required by Paragraph (1) of this Subsection and permission is granted by
the local tax judge prior to the expiration of the period for filing a motion for review pursuant
to this Section.
(b) Any such request for approval pursuant to this Paragraph shall be made either by
joint motion or by contradictory motion, and any contradictory motion shall be set for an
expedited hearing. If any such contradictory motion is filed within ten days of the signing
of judgment, it shall be set for hearing so that a decision will be rendered at least seven days
prior to the expiration of the period for filing a motion for review pursuant to this Section.
During any absence, the local tax judge may delegate this review to any member of the
board, and the chairman may act when the local tax judge is not available.
(4) If required, the posting of the security, bond, or payment into escrow, shall be a
condition precedent to the filing of any motion for review with the board.
(5) Except as to the amount, and to the extent not otherwise inconsistent with the
provisions of this Subsection, the nature of the bond or security and the procedures for
posting bond or providing other security shall be consistent with the provisions for providing
security in connection with a suspensive appeal under the Code of Civil Procedure.
C.(1) Within ten days from the filing of the motion for review with the board, the
board shall act upon the motion for review and, if granted, order a return date for the record
to be submitted to the appellate court.
(2) If the movant owes unpaid or taxed fees or costs to the board, the return date shall
be set as thirty days from the payment of these costs. If such costs are not owed, the return
date shall be thirty days from the filing of the motion for review.
(3) On or before the return date, the secretary-clerk of the board shall send the
appellate court the original transcript of the record, together with all exhibits and evidence
thereto attached; which record shall be the basis for any action on review and the decision
of the appellate court shall be rendered upon that record as made up before the board. The
record, and any designation thereof, shall be prepared in accordance with applicable court
rules.
(4) The other deadlines and rules governing the briefing and answering of an appeal
filed pursuant to this Section shall be as provided for in civil matters under the Code of Civil
Procedure and all applicable court rules.
D. The filing of a motion for a new trial, a motion for reconsideration, or the denial
of any such motion does not extend the period within which a party must file a motion for
review for a judgment pursuant to this Section. However, the board shall retain jurisdiction
to make corrections to or revise a judgment until the appellate record is lodged with the
appellate court. If any amended or revised judgment, or judgment following a new trial, is
rendered pursuant to the provisions of Chapter 4 of Title VI of Book II of the Louisiana Code
of Civil Procedure, the delay to file an appeal concerning the amended, revised, or new
judgment shall run from the date of its signing.
*Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020.*
##### **§ 47:1435** Jurisdiction of courts to review decisions of the board {#sec-47-1435 omnilex-key=us-la-statutes--rs-title-47--47:1435}
A. Except as provided in Article V, Section 5(D) of the Constitution of Louisiana,
the courts of appeal shall have exclusive jurisdiction to review the decisions or judgments
of the board, and the judgment of any such court shall be subject to further review in
accordance with the law relating to civil matters.
B. The court of appeal where a case would be appealable pursuant to R.S. 47:1436
may exercise supervisory jurisdiction over the case pending before the board in the same
manner as provided for in a civil matter pending in a district court within its circuit. The
supreme court may exercise supervisory jurisdiction over the board in all of its cases, in the
same manner as provided for in civil matters.
C. Upon such review, the courts shall have the power to affirm or, if the decision or
judgment of the board is not in accordance with law or is manifestly erroneous on the facts
considering the record as a whole, to modify, or to reverse the decision or judgment of the
board, with or without remanding the case for further proceedings.
D. If a judgment of the board is to be modified or reversed and one court of appeal
judge dissents, the case shall be reargued before a panel of at least five judges prior to
rendition of judgment, and a majority shall concur to render judgment.
*Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.*
##### **§ 47:1436** Determination of which appellate court has jurisdiction {#sec-47-1436 omnilex-key=us-la-statutes--rs-title-47--47:1436}
A. A decision or judgment of the board in a case by or against a state collector may
be reviewed as follows:
(1) In the case of an individual, by the court of appeal for the parish in which he is
domiciled, or if not domiciled in any parish, then by the court of appeal for the parish of East
Baton Rouge.
(2) In the case of a juridical person, except as provided in Paragraphs (3) and (4) of
this Subsection, by the court of appeal for the parish of East Baton Rouge.
(3) In the case of a corporation or other juridical person which has a principal office
or agency in Louisiana, then by the court of appeal for the parish where such principal office
or agency is located.
(4) In the case of an agreement between the state collector and taxpayer, then by the
court of appeal as stipulated in the agreement.
B. A judgment of the board in a case by or against a local collector may be reviewed
as follows:
(1) In the court of appeal for the parish where the tax being litigated is levied, except
as provided for in this Subsection.
(2) In the case of an agreement between the parties, then by the court of appeal as
stipulated in the agreement.
(3) In the respective court of appeal for the parish of the appellee for any case
appealed by a local collector appealing a ruling issued against another local collector
pursuant to R.S. 47:337.101 or other applicable law, and if there are appellees from different
circuits, then in the court of appeal designated by the board as having the most connection
to the matter at issue.
(4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the court
of appeal designated by the board as having the most connection to the matter at issue or, if
none, then the court of appeal for East Baton Rouge Parish.
C. A judgment of the board in cases that have been consolidated by a joint motion
of all parties, including a state collector, may be reviewed as provided for in Subsection A
of this Section.
D. A judgment of the board in cases that have been consolidated by a joint motion
of all parties may be reviewed as provided for in Subsection B of this Section, with the parish
of venue designated in the joint motion.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.*
##### **§ 47:1437** Effect of final judgment {#sec-47-1437 omnilex-key=us-la-statutes--rs-title-47--47:1437}
A. When the decision or judgment of the board which has become final contains a
finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty,
the amount shall be paid by the taxpayer upon notice and demand from the collector, and
shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 1573, or 337.57
through 337.60, or any other means provided for in Chapter 2-D of this Subtitle or Subtitle
III of this Title for a local collector.
B. When the decision or judgment of the board which has become final contains a
finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the
collector shall promptly enter the credit or make the refund, as the case may be, or otherwise
comply with the terms of the final judgment.
C. In addition to the remedies provided for in this Section, or in any other applicable
law, a final decision or judgment of the board may also be enforced in any manner provided
by law for a final judgment of a district court. A writ of mandamus may also be issued to
enforce provisions of Subsection B of this Section relating to final judgments.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024.*
##### **§ 47:1438** Date judgment becomes final {#sec-47-1438 omnilex-key=us-la-statutes--rs-title-47--47:1438}
For the purposes of this Title, the date on which a decision or judgment of the board
becomes final shall be determined as provided in this Section. The decision or judgment of
the board shall become final in either of the following circumstances:
(1) Upon the expiration of the time allowed for filing a motion for review, if no such
motion has been duly filed within such time.
(2) If a motion for review of a judgment of the board by the applicable appellate
court is timely filed with the board, the judgment of the board or subsequent judgment of the
appellate court shall become final in the same manner, and at the same time, as provided for
in civil matters under the Code of Civil Procedure.
*Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.*
##### **§ 47:1439** Escrow account {#sec-47-1439 omnilex-key=us-la-statutes--rs-title-47--47:1439}
A. The Board of Tax Appeals, with approval of the Cash Management Review
Board, shall select a bank or financial institution to serve as fiscal agent of its Escrow
Account, hereinafter referred to as "account". This fiscal agent shall distribute funds from
the account only on the seventh business day following receipt of a certified copy of an order
signed by the chairman of the Board of Tax Appeals, or its local tax judge, or a duly
appointed ad hoc judge, as applicable, and attested to by its secretary-clerk who shall affix
the board's seal, or upon receipt of a certified final non-appealable order of the relevant
appellate or higher court. No such order shall be issued until there is a final and non-appealable judgment in the underlying case. No such order shall be issued except upon a joint
motion of all parties, or following a contradictory hearing after service on all parties. The
order shall specify the amount payable to the collector, or taxpayer, or the amounts for each.
B. The fiscal agent may be held harmless for any distribution made that complies
with the provisions of both this Section and any applicable policies specified for the account
by the board or the Cash Management Review Board.
C. The account, and any related funds included therein, shall be subject to audit by
the legislative auditor. An annual report of account transactions concerning state cases shall
also be submitted to the secretary of the Department of Revenue. An annual report of the
account's transactions concerning local sales tax cases shall be submitted to the Louisiana
Uniform Local Sales Tax Board. An annual report of the account's transactions concerning
local ad valorem tax cases shall be submitted to the written designee for the Louisiana
Sheriff's Association and the written designee for the Louisiana Assessor's Association.
D.(1) Except as provided for in Paragraphs (2) and (3) of this Subsection, the actual
amount of interest earned on a taxpayer's deposits held in the Escrow Account shall be added
to the principal sum held on deposit in the Escrow Account for that taxpayer and case, and
shall be disbursed pursuant to Subsection A of this Section.
(2) In a case against only a state collector, one-tenth of one percent per month of the
amount held in escrow for a case, not to exceed the actual amount of interest earned on
monies in the Escrow Account from deposits made by a taxpayer in the case, shall be payable
to the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of
Louisiana, relative to the Bond Security and Redemption Fund, the monies remaining shall
be deposited in and credited to the state general fund as self-generated revenues of the Board
of Tax Appeals, and may be expended within the board's administrative program.
(3) In a case against a local collector, one-tenth of one percent per month of the
amount held in escrow for a case, not to exceed the actual amount of interest earned on
monies in the Escrow Account from deposits made by a taxpayer in the case, shall be
deposited in and credited to the Local Tax Division Expense Fund, which is hereby created
within the account.
E. The board, or its Local Tax Division, may assess a fee related to the optional
methods of posting security provided for in R.S. 47:1434(B). This amount shall be
determined pursuant to rules and regulations promulgated in accordance with R.S. 47:1413.
F.(1) The board may deposit into the account any funds received from a party for
payment of the costs of service of process or for appeal costs, and it may pay the amounts
received to the appropriate sheriff for service of process or the appropriate clerk of a court
of appeals in the event of an appeal against a decision of the board pursuant to R.S. 47:1434.
(2) The board's Local Tax Division may deposit into the account any advance
deposits for court costs and filing fees associated with its local cases, and upon issuance of
an order taxing costs against those deposits it may transfer the relevant amounts to the Local
Tax Division Expense Fund. The unused balance of these deposits shall be refunded to the
depositor in the event that costs taxed against it are less than the amount of its advance
deposit. The Local Tax Division Expense Fund shall be utilized, as directed by the local tax
judge, exclusively for the Local Tax Division and its expenditures, including as provided for
in Subsection G of this Section or pursuant to R.S. 47:1406.
(3) The board may utilize the escrow account to facilitate the operation of an online
filing system, including the deposit of advance costs from subscribers and related payment
of amounts collected related to that service. Notwithstanding any provision of this Section
to the contrary, the board may utilize any interest earned on the account to facilitate an online
filing system.
G.(1) The local tax judge may also order the payment of monies from the Local Tax
Division Expense Fund into the state treasury, and any amount so ordered that remains after
compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the
Bond Security and Redemption Fund, shall be deposited in and credited to the state general
fund as self-generated revenues of the Local Tax Division of the Department of Civil
Service, Board of Tax Appeals.
(2) Self-generated revenues of the Local Tax Division made available pursuant to
the provisions of Paragraph (1) of this Subsection may be expended for any of the purposes
specified in R.S. 47:1406, pursuant to the provisions of that Section restricting their
exclusive use to the purposes of the Local Tax Division and the provisions of that Section
providing for their retention and carry forward for such purposes.
*Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.*
#### **PART III** WAIVER OF PENALTIES
##### **§ 47:1451** Waiver of penalties {#sec-47-1451 omnilex-key=us-la-statutes--rs-title-47--47:1451}
A. Except as otherwise provided by law, whenever authorized by R.S. 47:1603 or
any other provision of law, the state collector may waive or remit the whole or any part of
any penalty provided for taxes administered by the state collector.
B. Nothing in this Section shall be construed to expand the jurisdiction of the board
to reconsider or review a waiver of penalties or any other discretionary functions of a local
collector.
C. Nothing in this Section shall be construed to expand the jurisdiction of the board
to reconsider or review the state collector's discretionary functions related to penalties,
including the denial of the waiver of any penalty due, provided that nothing in this Section
shall constrain the board's jurisdiction in a matter pursuant to R.S. 47:1431 concerning
whether a penalty is actually due under the relevant facts and applicable law.
*Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.*
#### **PART IV** ALCOHOLIC BEVERAGE PERMIT MATTERS
##### **§ 47:1471** Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014. {#sec-47-1471 omnilex-key=us-la-statutes--rs-title-47--47:1471}
*Repealed by Acts 2014, No. 329, §2, eff. July 1, 2014.*
#### **PART V** CLAIMS AGAINST THE STATE
##### **§ 47:1481** Authority of board to receive and consider claims against the state {#sec-47-1481 omnilex-key=us-la-statutes--rs-title-47--47:1481}
A. Any person who has a claim against the state of Louisiana for money erroneously
paid into the State Treasury, or for any other claim, may present such claim to the Board of
Tax Appeals, in such form and together with such proofs as the Board of Tax Appeals may
require by its rules and regulations. The board shall duly examine into the justice, merits and
correctness of each such claim presented to it, and shall officially pass thereon.
B. For purposes of this Part, except when the context clearly indicates otherwise, the
terms defined in this Section shall have the following meanings:
(1) "Current collections" shall first mean any current collections of the particular tax
at issue, and then current collections of any taxes collected pursuant to Chapters 1, 2, 2-A,
2-B, or 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.
(2) "Department" shall mean the Department of Revenue.
(3) "Secretary" shall mean the secretary of the Department of Revenue.
C. The board and the secretary may enter into an agreement to allow filing of claims
against the state with the department on forms prescribed by the secretary. Any claim filed
with the department pursuant to this Subsection shall be deemed a filing with the board for
the purposes of this Part as of the date the claim is filed with the secretary. Nothing in this
Subsection shall restrict or limit any other remedy available to a claimant under any other
applicable law.
*Acts 2019, No. 367, §1, eff. June 18, 2019.*
##### **§ 47:1482** Authority of board to conduct investigations {#sec-47-1482 omnilex-key=us-la-statutes--rs-title-47--47:1482}
The board is authorized to make such examination and investigation as it may deem necessary to determine the correctness of any claim presented; and for that purpose, the board is authorized to employ any expert accountant or clerical assistants that might be necessary. The board may appoint an agent to conduct any investigation, in Louisiana or elsewhere, that may be found necessary in discovering the facts in connection with any claim. The board is authorized to require the claimant to present for the board's inspection all books, papers, documents, receipts, etc., that may have a bearing upon the true facts in connection with any claim presented; and the burden of proof shall always rest with the person presenting any claim against the state for any purpose whatsoever. The board is further authorized to call upon any department or official of the state government or any institution thereof or any citizen to make available to the board any and all information, documents, receipts and papers that will aid it in discovering the correctness and justice of any demand or claim that might be presented to it against the State of Louisiana.
##### **§ 47:1483** Payment of approved claims; notification to the legislature; offset of certain claims {#sec-47-1483 omnilex-key=us-la-statutes--rs-title-47--47:1483}
A. If a claim that equals or exceeds one hundred thousand dollars is approved by the
Board of Tax Appeals, the chairman of the board, giving all of the facts and circumstances
in connection with the approved claim, shall report the judgment to the legislature for its
consideration as provided for in this Part. Any claim approved by the Board of Tax Appeals
that is less than one hundred thousand dollars shall be paid in accordance with the provisions
of Subsection B of this Section. If a claim accrues to more than one person, and the claim
is determined by the board to be properly due and owing, payment to the party or parties
asserting the claim before the board shall not be denied because of the failure or refusal of
others to join in and assert the claim; however, only the portion due the claimant or claimants
shall be paid.
B.(1) Any judgment issued by the board for the payment of an approved claim when
the amount approved is less than one hundred thousand dollars shall be paid out of current
collections without interest following submission to the secretary. The total amount of
judgments paid in a fiscal year from current collections pursuant to this Subsection shall not
exceed two million dollars, unless a higher amount for that fiscal year is approved by the
commissioner of administration and the Joint Legislative Committee on the Budget.
(2) The payment of judgments for approved claims shall be paid by the secretary in
the order in which the claims were approved by the board. If the total amount of claims
approved by the board and authorized for payment under this Section exceeds the amount
authorized pursuant to Paragraph (1) of this Subsection in a fiscal year, the payment of any
excess claims shall be issued in the subsequent year in the same order of priority and with
priority over any claims subsequently approved by the board.
C. When the board has approved a claim against the state for erroneous payments
of state taxes and the claim is not paid in full pursuant to this Section, is not paid pursuant
to any provision of R.S. 47:1484, or is not fully appropriated during the next regular session
of the legislature following the date of the board's approval, the secretary and the claimant
may agree that the payment of the claim may be taken as a nonrefundable offset against the
particular tax at issue. If this offset exceeds the amount of taxes due for the claimant, any
unused amount may be carried forward against subsequent tax liability for the same tax for
a period not to exceed five years. The provisions of this Subsection shall not apply if the
amount of the claim exceeds one million dollars.
D. Repealed by Acts 2022, No. 564, §2, eff. June 17, 2022.
*Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2022, No. 564, §§1, 2, eff. June 17, 2022; Acts 2024, No. 241, §1, eff. May 23, 2024.*
##### **§ 47:1484** Satisfaction of claims {#sec-47-1484 omnilex-key=us-la-statutes--rs-title-47--47:1484}
A. At each regular session of the legislature, an amount shall be appropriated, except
as provided in Subsections B and C of this Section, for the purpose of paying any and all
claims that might be approved in accordance with the provisions of this Part, and which may
be drawn against for the purpose of paying claims that might be duly approved by the Board
of Tax Appeals.
B. With the consent of the parties involved, final rulings or judgments of the Board
of Tax Appeals concerning the overpayment of severance taxes may be additionally satisfied
as provided in R.S. 47:1621.1.
C.(1) When the Board of Tax Appeals has approved a claim against the state for
erroneous payments of corporate franchise tax, and the claim is not paid pursuant to
Subsection A of this Section within one year of the date the board's approval of the claim
becomes final, the secretary of the Department of Revenue and the claimant may agree that
the payment of the claim may be taken as an offset against state corporate income or
franchise tax liability of the claimant.
(2) Up to twenty-five percent of the total claim approved by the board shall be
allowed as an offset in each of the four taxable years immediately following the agreement
of the parties to the offset. For each taxable year in which an offset authorized by this
Subsection is taken, the amount of the offset shall not exceed the amount of the state
corporate income or franchise tax liability against which the offset is taken after application
of all income or corporation franchise tax credits. The secretary shall authorize an extension
of time not to exceed two years within which an offset may be taken if payment of the
amount of the total claim approved is not satisfied after four years.
(3) A party for which the secretary has authorized an offset pursuant to this
Subsection may transfer the offset to a member of the party's affiliated group included in the
federal consolidated return filed under the Internal Revenue Code. Any offset transferred to
a member of the federal consolidated group shall be allowed only as an offset against the
same taxes and shall be subject to the same limitations provided in Paragraph (2) of this
Subsection. The transfer shall be in accordance with the procedures set forth by rule or on
forms or instructions provided by the secretary.
(4) No offset authorized pursuant to this Subsection may be taken prior to July 1,
2017.
*Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989; Acts 2016, No. 335, §1, eff. June 5, 2016.*
##### **§ 47:1485** Legislature not to consider claims not first presented to board {#sec-47-1485 omnilex-key=us-la-statutes--rs-title-47--47:1485}
The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of Tax Appeals and its report thereon filed with said claim or demand against the state.
##### **§ 47:1486** No appeal from action of board {#sec-47-1486 omnilex-key=us-la-statutes--rs-title-47--47:1486}
An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on the claim in a court of proper jurisdiction when such cause of action is otherwise allowed by law.
*Acts 2014, No. 198, §1, eff. July 1, 2014.*
#### **CHAPTER 18** ADMINISTRATIVE PROVISIONS
#### **PART I** GENERAL POWERS AND DUTIES OF COLLECTOR
##### **§ 47:1501** Definitions {#sec-47-1501 omnilex-key=us-la-statutes--rs-title-47--47:1501}
A. The terms "collector," "collector of revenue," "secretary," or "secretary of revenue," when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana.
B. The term "Subtitle" means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue.
C. If any provision of this Chapter is found to be in conflict with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950, the provisions of Chapter 1 of Subtitle IV of said Title 47 shall prevail.
*Amended by Acts 1952 No. 142, §1; Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2.*
##### **§ 47:1502** Administration by collector {#sec-47-1502 omnilex-key=us-la-statutes--rs-title-47--47:1502}
The collector shall collect and enforce the collection of all taxes, penalties, interest and other charges that may be due under the provisions of Sub-title II of this Title and administer the legislative mandates therein contained. To that end, the collector is vested with all the power and authority conferred by this Title, except such as is specifically conferred upon other officials.
##### **§ 47:1502.1** 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 Orleans {#sec-47-1502.1 omnilex-key=us-la-statutes--rs-title-47--47:1502.1}
A. By authority of Section 32 of Article III of the constitution of 1921,
all of the functions, programs and operations of every kind of the state tax
collector for the city of New Orleans are hereby merged and consolidated into
the collector of revenue whose duties and functions are of a similar nature or
character. The collector of revenue shall exercise the administrative functions
of the state tax collector for the city of New Orleans on and after January 1,
1975 as now or hereafter to be authorized to be exercised by the constitution
and laws in relation to the administration, management and operations of the
functions, programs and operations of the office of state tax collector for the
city of New Orleans hereby consolidated and particularly Section 21 of Article
XIV and Section 11 of Article X of the constitution of 1921, and R.S. 47:2051
through 47:2114.
(1) The collector of revenue shall have the authority to use the services,
personnel and facilities of the city of New Orleans to assist in performing his
duties in the issuance of state tax researches, and to deputize one or more
employees of the city of New Orleans to certify as to the correctness of said
state tax researches.
(2) The city of New Orleans is hereby authorized to charge a fee of six
dollars for the services rendered in connection with the issuance of each such
tax research.
B. Under the transfer of functions provided for herein, any pending or
unfinished business of the state tax collector for the city of New Orleans shall
be taken over and be completed by the collector of revenue with the same
power and authority as the office from which the functions are transferred, and
every act done by the collector of revenue in the exercise of such functions
shall be deemed to have the same force and effect under all pertinent
provisions of law as if done by the official from whom such functions are
transferred.
C. All books, papers, records, money, choses in action and all other
property of every kind and description, movable and immovable, real and
personal, heretofore possessed, controlled or used by the state tax collector for
the city of New Orleans in the exercise of functions hereby transferred, are
hereby transferred to the collector of revenue.
D. In addition to the functions, powers and duties otherwise vested in
the collector of revenue by the provisions of this section, the collector of
revenue shall have and exercise the power and authority to contract with the
city of New Orleans to utilize the services and personnel of the city of New
Orleans to assist him in the performance of his duties herein transferred
including the issuance of tax researches as provided by Section 21 of Article
XIV of the constitution of 1921, the handling of tax sales and redemptions of
property as provided by Section 11 of Article X of the constitution of 1921 and
the performance and/or discharge of such other duties, functions and
responsibilities provided by law as the collector of revenue may deem
necessary and proper; provided that said contracts shall call for issuance of
state tax researches in substantially the same form as that used in 1974, and
that the master tax records shall be preserved and kept available for public use.
The contract between the collector of revenue and the city of New
Orleans as hereinabove provided for shall contain such terms and provisions
as shall be deemed necessary, proper and advisable.
E. Beginning with the taxes levied for the calendar year 1976 and
thereafter, the taxes levied by the Board of Levee Commissioners of the
Orleans Levee District under its constitutional authority shall be collected by
the city of New Orleans upon certification of the rate of the tax to the council
of the city of New Orleans, which shall cause the tax to be entered on the tax
rolls of the city and collected in the manner and under the conditions and with
the interest and penalties prescribed by law for city taxes. Such tax levied by
the Orleans Levee District shall be collected at the same time as the collection
of taxes levied by the city of New Orleans. The director of finance for the city
of New Orleans is hereby authorized to deduct from the aggregate amount of
all such taxes collected, a commission in the amount and upon such terms and
provisions as shall be agreed upon by and between the Board of Levee
Commissioners of the Orleans Levee District and the city of New Orleans and
deposit such amount in the general fund of the city of New Orleans, but in no
instance shall the commission agreed upon be less than the actual cost of
collection. Except as hereinabove set forth, there will be no further deductions
as provided in, but not limited to, those deductions provided for in: R.S.
13:933, R.S. 17:696, R.S. 17:829.1, R.S. 33:1453, R.S. 33:5582, R.S. 33:1504,
R.S. 47:1910, R.S. 18:1835, R.S. 47:1915, R.S. 16:1105, and R.S. 47:2057.
The money then remaining from the total amount collected shall be paid to
said board.
The city of New Orleans, as collector of the taxes levied by the Board
of Levee Commissioners of the Orleans Levee District, shall exercise all
administrative functions necessarily incidental thereto as now or hereafter to
be authorized to be exercised by the constitution and laws in relation to the
administration, management and operations of the functions, programs and
operations of the former state tax collector for the city of New Orleans as
provided in Article XIV, Section 21 and Article X, Section 11 of the
constitution of 1921, and R.S. 47:2052 through R.S. 47:2114. Any pending or
unfinished business of the state tax collector for the city of New Orleans as
begun by the collector of revenue shall be taken over and completed by the city
of New Orleans, with the same power and authority as the office from which
the functions are transferred, and every act done by the city of New Orleans in
the exercise of such functions shall be deemed to have the same force and
effect under all pertinent provisions of law, as if done by the official from
whom such functions are transferred.
*Added by Acts 1974, No. 495, §1. Amended by Acts 1975, 1st Ex. Sess., No. 15, §1, eff. Jan. 28, 1975; Acts 1975, No. 741, §1.*
##### **§ 47:1503** Powers of authorized representatives of collector {#sec-47-1503 omnilex-key=us-la-statutes--rs-title-47--47:1503}
Any duly authorized representative of the collector, when acting under his authority and direction, shall have the same power as is conferred upon the collector by this Sub-title.
##### **§ 47:1504** Organization of Department of Revenue {#sec-47-1504 omnilex-key=us-la-statutes--rs-title-47--47:1504}
The collector shall cause to be formulated, and shall prescribe, a definite plan of organization of the Department of Revenue and its procedures to provide for the most effective execution of the purposes of this Sub-title. This plan shall include such elements as unified and systematic procedures, definite allocation of functions to the divisions and other component parts of the department, proper housing and layout of quarters to facilitate supervision, effective routing and flow of work, and coordination of staff efforts in carrying out the procedures prescribed. The collector shall cause to be prepared standard practice instructions for the guidance of all concerned in the operation of the prescribed system, and for placing the prescribed procedures into effect and fitting them to the plan of organization established in accordance with law.
##### **§ 47:1504.1** Criminal history information; access to federal tax information {#sec-47-1504.1 omnilex-key=us-la-statutes--rs-title-47--47:1504.1}
The Department of Revenue is authorized to perform criminal history records checks
of current and prospective employees, contractors, and subcontractors in accordance with the
procedures provided in R.S. 15:587.5. Pursuant to this authorization and to implement the
requirements of R.S. 15:587.5, the secretary shall promulgate rules and regulations with
regard to this matter.
*Acts 2017, No. 147, §6, eff. June 12, 2017.*
##### **§ 47:1505** Collector's bond {#sec-47-1505 omnilex-key=us-la-statutes--rs-title-47--47:1505}
The collector shall give bond in favor of the governor of the state, or his successor in office, in the sum of seventy-five thousand dollars ($75,000.00), conditioned on the faithful performance of the duties imposed on him by this Sub-title. The premium on this bond shall be paid out of the appropriation made for the expenses of the department of revenue. The bond shall be approved by the governor, and shall be filed in the office of the state auditor.
##### **§ 47:1506** Collector's records {#sec-47-1506 omnilex-key=us-la-statutes--rs-title-47--47:1506}
The collector shall keep a record of all his official acts and shall preserve copies of all rules, decisions and orders made by him. He shall also keep an accurate record showing the name of remitter, amount and type of all taxes paid to him, reports filed with him, and such other records as are necessary to the proper administration and execution of this Sub-title.
##### **§ 47:1506.1** Microfilm or microfiche records; electronic digitized records {#sec-47-1506.1 omnilex-key=us-la-statutes--rs-title-47--47:1506.1}
A. Permission is hereby given to the secretary of the Department of Revenue to use microfilm, microfiche, or electronic data storage in the recordation, filing, and preservation of all records, forms, and documents referred to in R.S. 47:1506, in order to conserve storage space where the use of such microfilm, microfiche, or electronic data storage is not otherwise prohibited by law.
B. Such microfilm, microfiche, or electronic copy shall be deemed to be an original record for all purposes, and shall be admissible in evidence in all courts or administrative agencies. A facsimile, exemplification, or certified copy thereof shall, for all purposes, be deemed to be a transcript, exemplification, or certified copy of the original.
*Added by Acts 1972, No. 68, §1; Acts 1987, No. 6, §1, eff. May 20, 1987; Acts 1992, No. 1033, §1, eff. July 13, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.*
##### **§ 47:1507** Authentication of secretary's records; fees for searching for documents {#sec-47-1507 omnilex-key=us-la-statutes--rs-title-47--47:1507}
A. Authentication. Copies of any rule, decision, or order of the secretary, and of any
paper or report filed in any office maintained by him in the administration of this Subtitle,
may be authenticated under his signature, and when so authenticated, shall be evidence in all
courts of this state, with the same force and weight as the originals thereof. For
authenticating any such copy, the secretary may charge a fee not to exceed twenty-five
dollars.
B. Fees for searching for tax returns. In any case where the taxpayer requests or
authorizes the release of copies of any previously filed tax returns or any other document
subject to the provisions of R.S. 47:1508, the secretary is authorized to charge a fee,
regardless of whether or not the information is located. The fee associated with searching
for any return or document shall not exceed fifteen dollars for each year or period requested.
For a certified copy of a return or other document, the search fee for each year or tax period
requested shall not exceed twenty-five dollars.
C. The secretary shall establish by rules and regulations promulgated pursuant to the
Administrative Procedure Act, a reasonable fee schedule to collect fees for authenticating a
copy of any document in its records as a true copy, and to collect fees and costs associated
with searching for tax returns and correspondence. The fee schedule may be modified by
rule or regulation as deemed necessary by the secretary.
D. Money received by the secretary from all fees imposed pursuant to this Section
shall be deposited immediately upon receipt into the state treasury and, after compliance with
the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the
Bond Security and Redemption Fund, shall be designated as self-generated revenues of the
Department of Revenue.
*Amended by Acts 2015, No. 130, §1, eff. July 1, 2015.*
##### **§ 47:1508** Confidentiality of tax records {#sec-47-1508 omnilex-key=us-la-statutes--rs-title-47--47:1508}
A.(1) Except as otherwise provided by law, the records and files of the secretary of
the Department of Revenue or the records and files maintained pursuant to a tax ordinance,
excluding ad valorem property taxes and ad valorem property tax assessment rolls, of any
political subdivision are confidential and privileged, and no person shall divulge or disclose
any information obtained from such records and files except in the administration and
enforcement of the tax laws of this state or of a political subdivision of this state.
(2) No person shall divulge or disclose any information obtained from any
examination or inspection of the premises or property of any person in connection with the
administration and enforcement of the tax laws of this state or a political subdivision of this
state except to the taxing jurisdiction of his employment or, in the case of an already existing
independent contractor arrangement, to the contracting taxing jurisdiction.
(3) Neither the secretary nor any employee engaged in the administration or charged
with the custody of any such records or files shall be required to produce any of them for
inspection or use in any action or proceeding, except in an action or proceeding in the
administration or enforcement of the tax laws of this state or of a political subdivision.
(4)(a) Neither the secretary nor any employee engaged in the administration or
charged with the custody of any records or files shall be subject to subpoena or otherwise
required to appear in court for any challenge to candidacy filed pursuant to the provisions of
Title 18 of the Louisiana Revised Statutes of 1950.
(b) In lieu of live testimony, a properly executed affidavit issued by the secretary of
the Department of Revenue or his designee shall serve as sufficient confirmation as to the
accuracy of the records and files of the secretary of the Department of Revenue for such
purposes.
B. Nothing contained in this Section shall be construed to prevent:
(1) The delivery to a taxpayer or his duly authorized representative of a copy of any
return, report, or any other paper filed by him pursuant to the provisions of this Title or
pursuant to the provision of a tax ordinance of a political subdivision, or any information
regarding a taxpayer's individual income tax account even if the information has been
provided by a third party pursuant to the provisions of this Title.
(2) The publication of statistics so classified as to prevent the identification of any
return or report and the items thereof.
(3) The use of reports filed by a taxpayer under one Chapter of this Title or an
ordinance of a political subdivision, in an action against the same taxpayer for a tax due
under another Chapter of this Title, or another tax ordinance of the political subdivision.
(4) The inspection by the attorney general or other legal representative of the state
of the returns, reports, or files relating to the claim of any taxpayer who has brought an action
to review or set aside any tax imposed under this Title or by a political subdivision's tax
ordinance or against whom an action or proceeding has been instituted in accordance with
the provisions thereof.
(5) The furnishing, in the discretion of the secretary or a political subdivision, of any
information disclosed by the records or files to any official person of another department or
political subdivision of this state, or any other state, or of the United States who is concerned
with the administration of taxes and who in fact furnishes or has agreed with the secretary
or political subdivision to furnish information contained in the records and files administered
by him to the Department of Revenue or the political subdivision on a reciprocal basis;
however, no such exchange of information shall be made in contravention of any provision
of state or federal law prohibiting the dissemination of such information, nor shall such
information be divulged except as provided by law, nor shall income tax records be divulged
to any department, agency, or political subdivision of this state, another state, or the United
States, except the Department of Revenue, or equivalent agency of another state, or the
Internal Revenue Service of the United States and then only on a reciprocal basis. In
addition, information divulged under this Subsection shall only be given to an agency which
has agreed in advance to respect the confidentiality of such information.
(6) The secretary from disclosing to any person the name and address of any person
who is registered and holds a license to operate within this state for motor fuel tax purposes,
but the secretary shall not disclose any tax data whatsoever with respect to the licensee,
except for information provided to the Louisiana Department of Agriculture and Forestry for
the enforcement of Chapter 30 of Title 3 of the Louisiana Revised Statutes of 1950. Any
information so furnished shall be considered and held confidential and privileged by the
Department of Agriculture and Forestry to the same extent heretofore provided. The
Department of Agriculture and Forestry shall not disclose or be required to disclose any
information obtained under this Paragraph unless the disclosure is ordered by a court of
competent jurisdiction or agreed upon in writing by the registered licensee.
(7) The furnishing or publication of the whole or any part or extract of the motor
vehicle license reports, or list of permit holders, or similar information not generally
considered confidential.
(8) The secretary from disclosing the name of any taxpayer who has filed an income
or corporation franchise tax return, but he shall not disclose any tax data whatsoever with
respect to any taxpayer, and such information shall be made available to any taxpayer upon
his request.
(9) The furnishing, in the discretion of the secretary, of severance tax information
to the Department of Conservation and Energy to be used solely for the coordination and
verification of revenue and production data relative to mineral resources produced within the
state. Any information so furnished shall be considered and held confidential and privileged
by the Department of Conservation and Energy to the same extent as heretofore provided.
(10) The secretary or political subdivision from disclosing to the legislative auditor,
or any members of his staff designated by him, those papers, books, documents, including
tax returns and tax return information, films, tapes, and any other forms of recordation,
including but limited to computers and recording devices which the legislative auditor, in his
discretion, deems necessary for the purpose of making an examination and audit of the books
and accounts of the Department of Revenue, as provided in R.S. 24:513.1, or a political
subdivision. Any information so furnished shall be considered confidential and privileged
by the legislative auditor, and members of his staff, to the same extent as heretofore
provided.
(11) The secretary from disclosing to any person upon request the name and address
of any registered wholesale tobacco dealer who holds a license or permit to operate within
this state, but the secretary shall not disclose any tax data whatsoever with respect to the
wholesaler, except for information provided to the tobacco settlement enforcement unit of
the Louisiana Department of Justice for the enforcement of Parts XIII and XIII-A of Chapter
32 of Title 13 of the Louisiana Revised Statutes of 1950 or to the Louisiana Office of
Alcohol and Tobacco Control for the enforcement of Chapter 7 of Title 26 of the Louisiana
Revised Statutes of 1950. Such disclosure shall include any and all data with respect to
dealers, including but not limited to any wholesaler or retailer, as well as manufacturer, sales
entity affiliate, or importer. The secretary, attorney general, and commissioner shall share
with each other the information received under the provisions of R.S. 13:5061 et seq., 5071
et seq., R.S. 26:901 et seq., and R.S. 47:841 et seq., and may share such information with
other federal, state, or local taxing agencies or law enforcement authorities only for purposes
of enforcement of those Sections and the corresponding laws of other states. The secretary,
attorney general, and commissioner may share information received under this Paragraph
with a court, arbitrator, or the professional services firm or firms including but not limited
to the data clearinghouse contemplated by the settlements referenced below, that are retained
for the purpose of assessing compliance with or otherwise calculating the tobacco revenue
owed to the state pursuant to the Master Settlement Agreement executed on November 23,
1998, as well as any subsequent agreements that may be executed pertaining to the Master
Settlement Agreement, including the NPM Adjustment Settlement Agreement, as well as
with counsel for the parties or expert witnesses in any proceedings relating thereto. Any
information shared or furnished shall be considered and held to be confidential and
privileged. The attorney general, commissioner, or secretary may also disclose any
information obtained under this Paragraph pursuant to an order by a court of competent
jurisdiction or if agreed upon in writing by the registered wholesale or retail tobacco dealer,
sales entity affiliate, importer, or manufacturer. The disclosure of information by the
attorney general, commissioner, or secretary permitted by this Paragraph shall not constitute
a violation of any other provisions in law. Furthermore, any information received by the
state pursuant to the NPM Adjustment Settlement Agreement shall be considered
confidential and shall not be disclosed except in accordance with the terms of the NPM
Adjustment Settlement Agreement or pursuant to an order from a court of competent
jurisdiction.
(12) The furnishing, in the discretion of the secretary, of severance tax information
to the Department of Wildlife and Fisheries to be used solely for the coordination and
verification of revenue and production data relative to shell, sand, gravel, and fill material
resources produced within the state. Any information so furnished shall be considered and
held confidential and privileged by the Department of Wildlife and Fisheries to the same
extent heretofore provided.
(13) The furnishing, in the discretion of the secretary, of severance tax information
to the Department of Agriculture and Forestry, through the office of forestry, to be used
solely for the coordination and verification of revenue and production data relative to timber
resources produced within the state. Any information so furnished shall be considered and
held confidential and privileged by the Department of Agriculture and Forestry to the same
extent heretofore provided.
(14) A sales and use tax commission contracting with a political subdivision for the
collection of taxes from disclosing to the internal auditor of the political subdivision, or any
members of his staff designated by the auditor, those papers, books, documents, including
tax returns and tax return information, films, tapes, and any other forms of recordation,
including but not limited to computers and recording devices which the internal auditor
deems necessary for the purpose of making an examination and audit of the books and
accounts of the sales and use tax commission. Any information so furnished shall be
considered confidential and privileged by the internal auditor, and members of his staff, to
the same extent as heretofore provided.
(15) The secretary of the department, the secretary of Louisiana Works, or any
political subdivision from disclosing to the Louisiana Lottery Corporation information
regarding whether or not a lottery vendor or retailer applicant, as defined in R.S. 47:9002,
is current in the filing of all applicable tax returns and reports, and in payment of all taxes,
interest, and penalties owed to the state of Louisiana or to any taxing political subdivision.
Any information so furnished shall be considered and held confidential and privileged by the
Louisiana Lottery Corporation to the same extent as heretofore provided.
(16) The furnishing, in the discretion of the secretary, of oil spill contingency fee
information to the office of the Louisiana oil spill coordinator within the office of the
governor, such information to be used solely in the exercise of the powers, duties, functions,
and responsibilities of that office as provided by law. Any information so furnished shall be
considered and held confidential and privileged by the office of the Louisiana oil spill
coordinator to the same extent heretofore provided.
(17) The furnishing of a taxpayer's reported federal adjusted gross income as
requested by the office of student financial assistance when based on certification by the
office that the confidentiality of such information will be respected and that it holds an
agreement signed by the taxpayer authorizing the release of this information for the purpose
of considering the eligibility of the taxpayer's beneficiary for a tuition assistance grant under
the Louisiana Student Tuition Assistance and Revenue Trust Program as provided for by
Chapter 22-A of Title 17 of the Louisiana Revised Statutes of 1950, for the purpose of
considering the eligibility of the taxpayer's beneficiary for participation in the Louisiana
Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program
as provided for by Chapter 22-B of Title 17 of the Louisiana Revised Statutes of 1950, for
the purpose of considering the eligibility of the taxpayer's dependent child for an award under
the Louisiana Taylor Opportunity Program for Students as provided for by Chapter 50 of
Title 17 of the Louisiana Revised Statutes of 1950, or for the purpose of determining
employment and residency status of past recipients of the Louisiana Taylor Opportunity
Program for Students awards.
(18)(a) The secretary from disclosing the name and address of any taxpayer who is
delinquent in the payment of any tax collected by the secretary at such time as all
assessments have become final and collectible by distraint and sale.
(b) Any disclosure shall only be made after the secretary provides written notice by
registered mail to the taxpayer. The notice shall inform the taxpayer of the secretary's
intention to publish the fact of the taxpayer's tax delinquency and other tax information
authorized by Subparagraph (c) for failure to pay the amount due. The notice shall give the
taxpayer thirty days from the date of the notice to pay the total amount of tax, penalty, and
interest due prior to publication or to make arrangements to pay the tax, penalty, and interest
due.
(c) At such time as the notice provisions of this Paragraph have been satisfied, the
secretary may disclose the name and address of the taxpayer, the type of delinquent taxes
due, and the total amount of tax, penalty, and interest due. If the taxpayer is a business
entity, the secretary may additionally name any owner who owns at least a fifty percent
ownership interest in the entity. No other taxpayer information may be disclosed. The
disclosure may be made in any newspaper, magazine, or in electronic media, such as
television or the Internet.
(19) The secretary, in order to implement the provisions of R.S. 56:303(E), from
disclosing to the Department of Wildlife and Fisheries upon the request of the secretary of
the Department of Wildlife and Fisheries or his designee a list of the names and social
security numbers of those persons issued a certificate of exemption pursuant to R.S.
47:305.20(B).
(20) The secretary, in order to implement the provisions of R.S. 51:936(C), from
disclosing to Louisiana Economic Development, upon request of the secretary of economic
development, information from the state returns and reports of a taxpayer who has applied
to or contracted with Louisiana Economic Development for assistance, including but not
limited to tax incentives, economic development programs, financial assistance, cooperative
endeavor agreements, or technical assistance. The secretary shall not disclose any data from
those returns or reports provided by the Internal Revenue Service. Any information so
furnished shall be considered and held confidential and privileged by Louisiana Economic
Development to the same extent heretofore provided.
(21) The furnishing, in the discretion of the secretary, of International Fuel Tax
Agreement tax information to the Department of Public Safety and Corrections, public safety
services, to be used both solely for the coordination and verification of information relating
to the International Registration Plan. Any information so furnished shall be considered and
held confidential and privileged by the Department of Public Safety and Corrections, public
safety services, to the same extent as heretofore provided.
(22) The furnishing, in the discretion of the secretary, of gasoline and motor fuels
and special fuels tax information to the Department of Agriculture and Forestry to be used
solely for the coordination and verification of information relating to gasoline and motor
fuels and special fuels. Any information so furnished shall be considered and held
confidential and privileged by the Department of Agriculture and Forestry to the same extent
as heretofore provided.
(23) The sharing or furnishing of, upon the request of the secretary of the Department
of Children and Family Services or her designee, the address and social security number of
the person designated by Department of Children and Family Services as an absent parent
and any report required by R.S. 47:114.1 for the purpose of implementing the provisions of
R.S. 46:236.1.1 et seq., the family and child support program.
(24) The furnishing to the Office of Financial Institutions documents and other
materials submitted by a Louisiana Community Development Financial Institution or by
qualified Louisiana businesses as provided for in R.S. 51:3093.
(25) The furnishing of, upon request, the following information provided to the
Department of Revenue in an application for the Louisiana new markets tax credit, R.S.
47:6016, for all qualified equity investments made on or after July 1, 2008: the name of the
original investor, a detailed description and the location of the qualified low-income
business, the total amount of the qualified equity investment, and the total amount of
Louisiana new markets tax credits earned.
(26) The furnishing in the discretion of the secretary, of information to the treasurer
of the state of Louisiana to be used solely to determine verification of the amount of sales
tax, penalty, or interest paid by a person requesting a refund pursuant to R.S. 39:100.71 for
any sales tax, penalty, or interest paid on a purchase made on or after September 1, 2005,
through December 31, 2006, of any manufactured home used solely as residential housing.
Any information so furnished shall be considered and held confidential and privileged by the
treasurer by the same extent heretofore provided.
(27) The furnishing, in the discretion of the secretary, of information to the
Department of Culture, Recreation and Tourism to be used solely to determine the economic
impact and viability of art, historical, or cultural districts created within the state. Any
information so furnished shall be considered and held confidential and privileged by the
Department of Culture, Recreation and Tourism to the same extent heretofore provided.
(28) The sharing or furnishing, in the discretion of the secretary, of information to
Louisiana Works for the purposes of determining, investigating, or prosecuting fraud related
to all areas administered by Louisiana Works or for the purposes of reviewing and
considering applications for participation in the Fresh Start Proper Worker Classification
Initiative provided for in R.S. 47:1576.3. Any information shared or furnished shall be
considered and held confidential and privileged by Louisiana Works to the same extent
heretofore provided.
(29) The sharing or furnishing, in the discretion of the secretary, of a taxpayer's
reported postsecondary education and employment information to the Louisiana Board of
Regents for purposes of generating data related to the success of Louisiana's postsecondary
graduates in the workforce. Any information shared or furnished shall be considered held
confidential by the Louisiana Board of Regents to the same extent provided for in Subsection
A of this Section.
(30)(a) The secretary from annually disclosing, beginning September 1, 2012, to the
Louisiana Clerks of Court Association, a list of each taxpayer who filed a return for the
previous calendar year, which shall include only the taxpayer's name, address, and the last
four digits of the taxpayer's social security number. The list shall be provided in an
electronic format without cost to the Louisiana Clerks of Court Association.
(b) Upon written request of any district clerk of court, the Louisiana Clerks of Court
Association shall provide to the clerk the electronic list for the respective parish.
(c) Neither the list provided by the secretary pursuant to this Paragraph nor the list
provided by the Louisiana Clerks of Court Association pursuant to this Paragraph shall be
considered a public record; however, the jury venire roll constructed by the district clerk of
court shall be considered a public record.
(31) The sharing or furnishing, in the discretion of the secretary, of information to
the Public Service Commission for the purposes of determining, investigating and enforcing
the provisions of R.S. 45:1177. Any information shared or furnished shall be considered and
held confidential and privileged by the Public Service Commission to the same extent
provided for in Subsection A of this Section.
(32) The furnishing of information to the secretary of the Senate and the clerk of the
House of Representatives regarding whether any person nominated or appointed to a board,
commission, committee, corporation, district, or other office or position that requires
confirmation, approval, or election by the Senate or the House of Representatives has filed
tax returns or owes a liability for the previous five years. Any information so furnished shall
be considered confidential and privileged by the Senate or the House of Representatives to
the same extent provided for in Subsection A of this Section.
(33) The sharing or furnishing, in the discretion of the secretary, of information to
the Louisiana Department of Health's tax filing and Medicaid fraud units for the purposes of
complying with mandatory requirements in accordance with federal law, including
information necessary to verify an individual's eligibility for Medicaid.
(34) The furnishing of information as requested by the transferor pursuant to the
provisions of R.S. 47:1524(G).
(35) The secretary, in order to implement the provisions of R.S. 14:202.2, from
disclosing the following information to the office of the attorney general upon the request of
the attorney general or his designee:
(a) A list of the taxpayers claiming the tax credit authorized by R.S. 47:6030.
(b) The taxpayer's submitted Form R-1086 and supporting documentation.
(c) The amount of the credit received by the taxpayer pursuant to R.S. 47:6030.
(36) The sharing or furnishing, in the discretion of the secretary, of information to
the Louisiana Office of Alcohol and Tobacco Control for the purposes of carrying out its
administrative function of providing the state with an effective regulatory system for the
alcoholic beverage and tobacco industries. Any information shared or furnished shall be
considered and held confidential and privileged by the Louisiana Office of Alcohol and
Tobacco Control to the same extent provided for in Subsection A of this Section.
(37) The sharing or furnishing of information to the Louisiana Department of Health
for the purposes of monitoring the implementation and operation of the provisions of R.S.
47:297.13.
(38) Beginning January 1, 2016, the sharing or furnishing of a complete record of
all waiver of penalties that exceed twenty-five thousand dollars with the House Ways and
Means and Senate Revenue and Fiscal Affairs Committees. Any taxpayer who accepts the
remittance or waiver of penalties shall be deemed to have consented to the submission of the
complete record of the remittance or waiver of penalty to the House Ways and Means and
the Senate Revenue and Fiscal Affairs Committees. This provision shall not apply to any
penalty the secretary remits or waives in accordance with rules and regulations promulgated
pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties
under the department's voluntary disclosure program.
(39) The sharing or furnishing, in the discretion of the secretary, of information in
response to a court-ordered subpoena requested by the Louisiana Office of the Inspector
General, the Louisiana Attorney General's office or a Louisiana District Attorney's Office in
connection with or related to an ongoing criminal investigation being conducted and/or a
criminal proceeding pending in a court of competent jurisdiction in the State of Louisiana.
(40) The sharing or furnishing, in the discretion of the secretary, of information in
response to a court-ordered subpoena requested by a United States Attorney's Office in
connection with or related to an ongoing criminal proceeding pending in a court of competent
jurisdiction in the state of Louisiana. This provision shall also include the sharing or
furnishing of information requested by a United States' Attorney's Office in connection with
a federal grand jury subpoena.
(41) Upon the request of the state chief procurement officer, for purposes of the
requirements established under R.S. 47:1678, the secretary is authorized to disclose to the
central purchasing agency information concerning whether a prospective contractor for a
contract with the state for the procurement of personal, professional, consulting, or social
services or the purchasing of food, supplies, or major repairs that requires the approval of the
central purchasing agency is current in the filing of all applicable tax returns and reports and
in the payment of all taxes, interest, penalties, and fees owed to the state and collected by the
Department of Revenue. The information disclosed shall be used solely for the purpose of
determining whether the contract may be approved by the central purchasing agency. The
secretary shall not disclose any data from returns or reports provided by the Internal Revenue
Service. Any information so furnished shall be considered and held as confidential and
privileged by the central purchasing agency as is required under Subsection A of this Section.
(42) The sharing or furnishing of names and addresses of taxpayers, upon request of
the Department of the Treasury, to be used for the sole purpose of carrying out its unclaimed
property function provided for in R.S. 9:151 et seq. However, no tax data shall be disclosed.
Any information furnished to the Department of the Treasury shall be considered and held
confidential and privileged by the treasurer to the same extent heretofore provided.
(43) The sharing or furnishing, in the discretion of the secretary, of information to
the Department of the Treasury to be used solely for the purposes of administering the
Louisiana Main Street Recovery Program and Fund as provided in R.S. 39:100.44 or the
rebate for essential critical infrastructure workers as provided in R.S. 51:1787(K). The
secretary shall not disclose any data from returns or reports provided by the Internal Revenue
Service. Any information shared or furnished shall be considered and held confidential and
privileged by the Department of the Treasury to the same extent provided for in Subsection
A of this Section.
C. Whoever violates any provision of this Section by divulging information
unlawfully shall be punished by imprisonment for not more than two years or fined not more
than ten thousand dollars, or both.
*Acts 1960, No. 372, §1; Acts 1971, No. 160, §1; Acts 1975, No. 463, §1; Acts 1976, No. 89, §1, eff. Jan. 1, 1977; Acts 1976, No. 611, §1; Acts 1979, No. 169, §3; Acts 1979, No. 587, §1; Acts 1983, No. 368, §1; Acts 1983, No. 172, §1, eff. Oct. 1, 1983; Acts 1986, No. 634, §2; Acts 1986, No. 766, §2; Acts 1987, No. 547, §1; Acts 1990, No. 35, §1; Acts 1990, No. 460, §1; Acts 1991, No. 1, §1, eff. May 30, 1991; Acts 1992, No. 168, §1, eff. June 8, 1992; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 1416, §3, eff. July 15, 1997; Acts 1998, 1st Ex. Sess., No. 165, §2, eff. May 7, 1998; Acts 2001, No. 257, §1; Acts 2001, No. 435, §1, eff. June 15, 2001; Acts 2003, No. 250, §2; Acts 2003, No. 1068, §3, eff. July 2, 2003; Acts 2004, No. 699, §2; Acts 2005, No. 252, §2, eff. July 1, 2006; Acts 2005, No. 383, §1, eff. June 30, 2005; Acts 2005, 1st Ex. Sess., No. 29, §1, eff. Nov. 29, 2005; Acts 2007, No. 345, §1, eff. June 30, 2007; Acts 2008, 2nd Ex. Sess., No. 4, §1, eff. March 24, 2008; Acts 2008, No. 121, §1; Acts 2008, No. 468, §2, eff. July 1, 2008; Acts 2008, No. 652, §3, eff. July 1, 2008; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2010, No. 617, §1; Acts 2010, No. 877, §3, eff. July 1, 2010; Acts 2011, No. 397, §1; Acts 2012, No. 459, §1; Acts 2012, No. 849, §1; Acts 2013, No. 221, §3; Acts 2013, No. 399, §3, eff. June 17, 2013; Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2014, No. 682, §2, eff. June 18, 2014; Acts 2014, No. 734, §1, eff. June 19, 2014; Acts 2015, No. 117, §1, eff. June 19, 2015; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2017, No. 211, §2, eff. June 14, 2017; Acts 2017, No. 344, §1, eff. July 1, 2017; Acts 2018, No. 339, §1; Acts 2018, No. 648, §1, eff. June 1, 2018; Acts 2018, No. 671, §3, eff. June 1, 2018; Acts 2018, No. 687, §5, eff. May 30, 2018; Acts 2020, No. 311, §1, eff. June 12, 2020; Acts 2020, 1st Ex. Sess., No. 12, §1, eff. July 13, 2020; Acts 2021, No. 285, §2, eff. July 1, 2021; Acts 2022, No. 406, §2; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2024, No. 298, §2, eff. May 28, 2024.*
##### **§ 47:1508.1** Unauthorized disclosure of information {#sec-47-1508.1 omnilex-key=us-la-statutes--rs-title-47--47:1508.1}
A. Any officer, employee, or agent or any former officer, employee, or agent of the state of Louisiana or of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the secretary of the Department of Revenue, contrary to the provisions of R.S. 47:1508, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than ten thousand dollars or be imprisoned for not more than two years, or both.
B. Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any Board of Tax Appeals or other judicial proceeding in which the state or any political subdivision thereof is a party.
*Added by Acts 1976, No. 88, §1. Amended by Acts 1979, No. 587, §1; Acts 1997, No. 658, §2; Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:1509** Publication of tax information {#sec-47-1509 omnilex-key=us-la-statutes--rs-title-47--47:1509}
The collector may prepare and publish materials and memoranda concerning Louisiana tax matters as he deems will be of public interest, and may make nominal charges for such materials to defray the costs involved in such preparation and publication.
##### **§ 47:1510** Preservation of returns and reports {#sec-47-1510 omnilex-key=us-la-statutes--rs-title-47--47:1510}
A. All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain.
B. Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports.
*Amended by Acts 1982, No. 212, §1; Acts 1997, No. 658, §2.*
##### **§ 47:1511** Power to make rules and regulations {#sec-47-1511 omnilex-key=us-la-statutes--rs-title-47--47:1511}
In addition to specific authority granted to the secretary elsewhere, the secretary is authorized to prescribe rules and regulations to carry out the purposes of this Title and the purposes of any other statutes or provisions included under the secretary's authority. These rules and regulations shall be promulgated pursuant to the provisions of the Administrative Procedure Act and will have the full force and effect of law.
*Amended by Acts 1958, No. 168, §1; Acts 2003, No. 39, §1, eff. May 23, 2003.*
##### **§ 47:1512** Power to employ counsel; attorney fees {#sec-47-1512 omnilex-key=us-la-statutes--rs-title-47--47:1512}
A. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Title, or to represent him in any proceeding under this Title. The private counsel employed by the collector in accordance with this Section may be paid reasonable attorney fees and reasonable expenses out of current collections of the particular tax at issue, not to exceed ten percent of the taxes, penalties, and interest at issue.
B. If any taxes, penalties, or interest due under this Title are referred to an attorney for collection of a delinquent account after the assessment has become final, an additional charge for attorney fees, in the amount of ten percent of the taxes, penalties, and interest due, shall be paid by the taxpayer.
*Acts 2009, No. 493, §2, eff. July 10, 2009.*
##### **§ 47:1513** Power to administer oaths {#sec-47-1513 omnilex-key=us-la-statutes--rs-title-47--47:1513}
The collector or his authorized representatives may take the oath of any person signing any application, deposition, statement or report required by the provisions of this Sub-title, or administer such other oaths as may be necessary for the purpose of enforcing and administering the provisions of this Sub-title; provided however, that any form, affidavit or oath required by the Department of Revenue in connection with the issuance of a motor vehicle license plate may be signed before any revenue deputy or notary public, at the option of the person applying for said license plate.
*Amended by Acts 1968, No. 558, §1.*
##### **§ 47:1514** Power to extend time to file returns and pay tax {#sec-47-1514 omnilex-key=us-la-statutes--rs-title-47--47:1514}
A. Upon the written request of the taxpayer and for good cause shown, the collector
may grant reasonable extensions of time for the filing of returns and payment of tax due
under this Subtitle, provided that any extensions of time shall not exceed six months in the
case of income and franchise taxes, one calendar month in the case of sales taxes, and two
calendar months in the case of any other tax due under this Subtitle. Whenever an extension
is granted pursuant to this Subsection, the return or tax for which the extension is granted
shall not become delinquent until the expiration of the extension period; but interest will
accrue on the tax during the period of the extension to be computed in all cases from the date
the tax would have become delinquent in the absence of an extension.
B. In the event of a gubernatorially declared disaster or emergency, the collector may
grant reasonable extensions of time for the filing of returns and reports and payment of taxes,
fees, or service charges due under this Subtitle or any other law for which the authority to
collect has been delegated to the secretary of the Department of Revenue, provided that any
extensions of time shall not exceed six months in the case of income and franchise taxes and
three calendar months in the case of any other tax, fee, or service charge collected by the
Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the
return, report, tax, fee, or service charge for which the extension is granted shall not become
delinquent until the expiration of the extension period; but interest will accrue on the tax, fee,
or service charge during the period of the extension, to be computed in all cases from the
date the tax, fee, or service charge would have become delinquent in the absence of an
extension.
C. In the event of a presidentially declared disaster or emergency, the collector may
grant reasonable extensions of time for the filing of returns and reports and payment of taxes,
fees, or service charges due under this Subtitle or any other law for which the authority to
collect has been delegated to the secretary of the Department of Revenue, provided that any
extensions of time shall not exceed six months in the case of income and franchise taxes and
three calendar months in the case of any other tax, fee, or service charge collected by the
Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the
return, report, tax, fee, or service charge for which the extension is granted shall not become
delinquent until the expiration of the extension period and the collector may suspend the
accrual of interest for all or part of the extension period.
*Acts 2020, No. 47, §1, eff. June 4, 2020.*
##### **§ 47:1515** Prohibition of class action lawsuits {#sec-47-1515 omnilex-key=us-la-statutes--rs-title-47--47:1515}
Notwithstanding any law to the contrary, no class action lawsuit shall be brought
against the secretary of the Department of Revenue in the Board of Tax Appeals or any state
or federal court by or on behalf of taxpayers or any other interested party arising from or
related to the administration of tax laws and all related matters.
*Acts 2025, No. 361, §1, eff. June 20, 2025.*
##### **§ 47:1515.1** Sales tax refund; new housing construction {#sec-47-1515.1 omnilex-key=us-la-statutes--rs-title-47--47:1515.1}
A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.
B. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
*Acts 1984, No. 292, §2; Acts 1997, No. 658, §2.*
##### **§ 47:1515.2** Authority to collect fees; office of conservation {#sec-47-1515.2 omnilex-key=us-la-statutes--rs-title-47--47:1515.2}
A. The secretary of the Department of Revenue is hereby authorized to enter into an
agreement with the Department of Conservation and Energy, office of conservation, at the
request of the commissioner of conservation, to collect fees assessed by the office of
conservation.
B. The agreement between the Department of Revenue and the Department of
Conservation and Energy, office of conservation shall be executed by the secretary of the
Department of Revenue and the commissioner of conservation. The agreement shall provide
the manner of collection, the fees to be collected, and the costs of collection, if any, to be
paid by the office of conservation, and such other terms and conditions necessary to
effectuate the agreement.
*Acts 1995, No. 98, §1; Acts 1997, No. 658, §2; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.*
##### **§ 47:1515.3** Authority to collect severance taxes; Department of Agriculture and Forestry {#sec-47-1515.3 omnilex-key=us-la-statutes--rs-title-47--47:1515.3}
A. The secretary is hereby authorized to enter into an agreement with the Department of Agriculture and Forestry to collect timber severance taxes assessed by the Department of Revenue.
B. The agreement between the Department of Revenue and the Department of Agriculture and Forestry shall be executed by the secretary of the Department of Revenue and the commissioner of the Department of Agriculture and Forestry. The agreement shall include, but not be limited to the manner of collection, the amount of timber severance taxes to be collected, an administrative fee, examination of records and documents, a collection fee equal to the cost of collection not to exceed fifteen percent of the total liability to be paid to the Department of Agriculture and Forestry by the severance tax debtor, and such other terms and conditions necessary to effectuate the agreement.
C. The commissioner of the Department of Agriculture and Forestry, to the extent he deems it necessary and appropriate to implement the provisions of an agreement authorized by this Section, may employ and appoint a director who shall be in the unclassified service.
D. The secretary shall provide information to the Department of Agriculture and Forestry concerning the accounts of taxpayers only to the extent necessary for the Department of Agriculture and Forestry to fulfill the terms of the agreement. The Department of Agriculture and Forestry shall provide information regarding timber severance taxes to the Department of Revenue in accordance with the terms of the agreement. The information furnished by the Department of Revenue and the Department of Agriculture and Forestry to each other under the agreement shall be considered confidential and privileged by the Department of Agriculture and Forestry employees, to the same extent as provided by R.S. 47:1508.
*Acts 2008, No. 901, §1, eff. July 1, 2008; Acts 2009, No. 468, §1.*
##### **§ 47:1516** Out-of-state debt collection {#sec-47-1516 omnilex-key=us-la-statutes--rs-title-47--47:1516}
A. To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter into contracts with collection contractors for the purpose of debt collection on behalf of the secretary, pursuant to the provisions of R.S. 39:1481 et seq.
B. The secretary shall enter into such contracts only with respect to the collection of obligations that have become collectible by distraint and sale, as provided by this Chapter, from debtors whose identifiable assets subject to distraint in Louisiana, are insufficient to satisfy the obligations owed. The contracts shall provide, at the discretion of the secretary, the rate of payment and the manner in which compensation for services shall be paid. The tax debtor shall pay the full amount of any additional charge for collection of any taxes, penalties, or interest which are referred to a collection contractor.
C. The secretary shall provide information to collection contractors concerning the accounts of individual debtors only to the extent necessary for the collection contractor to fulfill his contractual obligation. The information furnished by the secretary shall be considered confidential and privileged by the collection contractor and members of his staff, to the same extent as provided by R.S. 47:1508.
D. Prior to entering into any contract authorized pursuant to this Section, the secretary shall require a performance bond from the collection contractor in an amount not to exceed one hundred thousand dollars.
E. With the approval of the secretary, the collection contractor may file suit, at his expense, in the name of the secretary in the courts of other states for the purpose of collecting tax debt.
F. The provisions of this Section shall not be construed to affect in any manner any rights and remedies available to a tax debtor under this Chapter.
G. For purposes of this Section, "collection contractor" means one or more private persons, companies, associations, or corporations who provide debt collection services outside the state.
*Acts 1988, No. 49, §1, eff. June 17, 1988; Acts 1997, No. 658, §2.*
##### **§ 47:1516.1** In-state debt collection {#sec-47-1516.1 omnilex-key=us-la-statutes--rs-title-47--47:1516.1}
A.(1) To facilitate the collection of taxes, interest, penalties, and fees due to the
Department of Revenue under any provision of this Title, the secretary is authorized to enter
into contracts with collection contractors for the purpose of debt collection on behalf of the
secretary, pursuant to the provisions of R.S. 39:1481 et seq.
(2) The secretary may only enter into such contracts after the requirements of
Subsection B of this Section are met.
(3) The criteria to be considered in selecting collection contractors are as follows:
(a) Fees charged.
(b) Organizational structure.
(c) Governmental accounts experience.
(d) Computer capabilities including the ability to generate reports and formatting.
(e) Collection methodology.
(f) Financial stability.
(g) Personnel resources.
B. Once an obligation has become collectible by distraint and sale, as provided in
this Chapter, the secretary shall send a notice to the taxpayer at the address given in the last
report filed by said taxpayer, or to any address obtainable from any private entity which will
provide such address free of charge or from any federal, state, or local government entity,
including but not limited to the United States Postal Service or from United States Postal
Service certified software informing him of the following:
(1) That his obligation is a final judgment.
(2) All the actions the secretary is authorized to take in order to collect the debt.
(3) That if the debt is not paid within sixty days of the date of the notice, a collection
fee not to exceed twenty-five percent of the total liability will be charged to the account.
C. The tax debtor shall pay the full amount of any additional charge for the collection
of any taxes, interest, penalties, or fees. If an account is referred to a collection contractor,
the additional charge shall be paid to the collection contractor.
D. The secretary shall provide information to collection contractors concerning the
accounts of individual debtors only to the extent necessary for the collection contractor to
fulfill his contractual obligation. The information furnished by the secretary shall be
considered confidential and privileged by the collection contractor and members of his staff,
to the same extent as provided by R.S. 47:1508. Collection contractors may not take any
action which exceeds the authority of the secretary and must follow fair debt collection
practices as described in Sections 1692 through 1693r of Title 15 of the United States Code.
E. Prior to entering into any contract authorized pursuant to this Section, the
secretary shall require a performance bond, cash, or securities from the collection contractor
in an amount not to exceed one hundred thousand dollars.
F. With the approval of the secretary, the collection contractor may file suit, at his
expense, in the name of the secretary in the courts of this state for the purpose of collecting
tax debt.
G.(1) The provisions of this Section shall not be construed to affect in any manner
any rights and remedies available to a tax debtor under this Chapter.
(2) In the case of a spouse who qualifies for liability relief under the innocent spouse
provisions in R.S. 47:101(B)(7)and 1584, the provisions of this Section shall not apply.
H. For purposes of this Section, "collection contractor" means the attorney general
or one or more private persons, companies, associations, or corporations who provide debt
collection services inside the state.
I. Notwithstanding any other provisions of this Section, the attorney general shall
have a right of first refusal for all accounts the secretary decides to send to a collection
contractor. A list of such accounts shall be compiled by the secretary and forwarded to the
attorney general for the exercise of his right of first refusal. The right of first refusal shall
be exercised within thirty days of the date of mailing or electronic transmission of the list.
If the attorney general fails to exercise his right of first refusal within thirty days, the
secretary may send the accounts to any collection contractor meeting the requirements of
Paragraph (A)(3) of this Section. When the attorney general accepts an account for
collection, the collection fee shall not exceed fifteen percent of the total liability. If the
attorney general refuses to accept an account, then the secretary may send the accounts to any
collection contractor meeting the requirements of Paragraph (A)(3) of this Section.
*Acts 2001, No. 763, §1, eff. June 25, 2001; Acts 2005, No. 295, §1, eff. June 29, 2005.*
##### **§ 47:1517** Tax exemption budget {#sec-47-1517 omnilex-key=us-la-statutes--rs-title-47--47:1517}
A. No later than the first day of March the secretary of the Department of Revenue
shall prepare and submit to the governor and the legislature a tax exemption budget in the
manner set forth in this Section.
B.(1) The annual tax exemption budget shall be published on the LaTrac website,
or any subsequent database that may replace the LaTrac system, and shall include the
following:
(a) Each tax exemption, its statutory citation, and its purpose.
(b) The revenue loss to the state caused by each tax exemption for the three
preceding years, the estimated revenue loss to the state caused by each tax exemption for the
current fiscal year, and the estimated revenue loss to the state caused by each tax exemption
for the ensuing fiscal year.
(c) The estimated cost of administering and implementing each tax exemption for
the three preceding fiscal years, the current fiscal year, and the ensuing fiscal year.
(d) The tax exemption budget shall also include the following:
(i) The number of businesses which receive each tax exemption, credit, exclusion,
refund, preferential tax rate, deferred tax liability, or rebate, hereinafter referred to in this
Subsection as the exemption.
(ii) The parish or location of each business which receives a tax exemption;
provided, that if fewer than ten businesses receive a particular tax exemption, the tax
exemption budget may group such tax exemption with another tax exemption which also has
fewer than ten businesses receiving it.
(iii) The information shall be displayed in a manner that identifies:
(aa) The industry group by North American Industry Classification System sector.
(bb) The number of taxpayers by industry.
(cc) The total tax burden by industry group by individual tax before the exemption.
(dd) The total value to each industry group for each exemption.
(ee) The total tax value by each industry group by individual tax of the tax
collections after the exemption.
(e) The items contained in Subparagraph (d) of this Paragraph shall be published to
the extent that the information is available to the department, on a schedule to be determined
by the secretary of the department, beginning with the incentive expenditures, and fully
implemented by the date of publication of the Fiscal Year 2018-2019 tax exemption budget
on or before March 1, 2020. The secretary shall ensure that the publication shall not include
confidential information.
(2) The tax exemptions in the annual tax exemption budget shall also be organized
in an additional opening schedule as follows:
(a) Agricultural/Rural: a tax exemption that pertains to a business or person being
located in a rural area; or, engaging in an agricultural trade/business.
(b) Business Environment: a tax exemption that encourages competitiveness with
other states by impacting the tax burden of business entities that engage in specific activities
that include holding or maintaining inventory or property in the state, using or deriving
benefit from water, electric power, energy or any other utility type resources, or buying,
leasing, renting or selling machines or equipment used for the production, modification,
creation or facilitation of tangible personal property in the state, or using consumables in the
manufacturing process that does not become a part of the final product, including the
following:
(i) Inventory Tax Ad Valorem.
(ii) Business Utilities Sales Tax.
(iii) Manufacturing Machinery and Equipment.
(iv) Direct Inputs and Consumables.
(c) Corporate Income Tax Formula: a tax exemption that is unique or specific to
Louisiana and relates to assisting, guiding or aiding a business entity in determining the
amount of its income for Louisiana tax purposes.
(d) Dealers and Vendors Compensation and Discounts: a tax exemption that
encourages either the timely filing of a return, report, form or document or the timely
payment of a tax, fee or other amount due.
(e) Educational Breaks for Educational Institutions: a tax exemption that pertains
to an entity that engages in a specified activity that provides or facilitates the act of learning,
or, an entity or institution who provides or facilitates learning.
(f) Educational Breaks for Individuals: a tax exemption that pertains to an individual
who engages in a specified activity that is beneficial to, or provides or facilitates the act of
learning.
(g) Incentives: a tax exemption that encourages a particular or specified economic
activity by modifying the tax burden of the economic activity or behavior that is taking place.
Categories of incentives include those that spur the hiring of employees by business or that
are administered by and through a contract with:
(i) Louisiana Economic Development.
(ii) The Department of Culture, Recreation & Tourism.
(iii) The Department of Environmental Quality.
(iv) The Department of Revenue, including those for Severance Tax (that is not a
part of the normal taxing scheme of other states).
(h) Louisiana Constitutional Mandates: a tax exemption outlined in the state
constitution that modifies the tax burden.
(i) Non-itemized Sales and Use Tax Exclusions and Exemptions: a sales tax
exemption that is not individually itemized on a Louisiana sales tax return before March
2016 and is therefore not assigned a value in the Tax Exemption Budget.
(j) Normal Tax Structure: an exemption that is commonly used or implemented in
other states; enacted to prevent double taxation; or used to prevent the taxation of direct
business inputs. The exemption could be mandated by the federal government, the state to
ensure a foreign, tribal, local, municipality or state entity addresses taxes owed to the state,
the federal or state government to ensure the protections of commerce across state lines, the
state government to determine the taxability of businesses when it incurs losses, or the state
government on activities that sever the state's natural resources in a manner that is not unique
to Louisiana and widely accepted policy among oil producing states, including the following:
(i) Federal Mandatory.
(ii) Intergovernment.
(iii) Interstate Commerce.
(iv) Net Operating Loss.
(v) Normal Severance.
(k) Personal Income Tax Formula: a tax exemption that assists, guides, or aids an
individual in determining Louisiana tax table income after determining Louisiana adjusted
gross income.
(l) Retirement, Disability, and Military: a tax exemption that modifies the tax owed
by individuals who receive money, including but not limited to wages and interest as a result
of this special status or position in life that is recognized by statute.
(m) Specialty Sales Tax Exemptions, including the following:
(i) Sales tax holidays.
(ii) Purchase of a specific item.
(iii) Purchase made by a specific taxpayer.
(iv) Activities of a specific group or organization.
(n) Specialty Income Tax Exemptions, including the following:
(i) Performance of a specific activity.
(ii) Purchase of a specific item.
(iii) Purchase made by a specific taxpayer.
(3) No statute, provision, exemption, exclusion, refundable or nonrefundable credit,
rebate or deduction listed in the categories outlined above shall be listed in more than one
category without a specific notation of doing such.
(4) The secretary may add additional categories to the additional opening schedule
as deemed appropriate and necessary.
C. The annual tax exemption budget shall also include an assessment of each tax
exemption based on the following criteria:
(1) Whether or not each tax exemption has been successful in meeting the purpose
for which it was enacted, in particular, whether each tax exemption benefits those originally
intended to be benefited, and if not, those who do benefit.
(2) Whether each tax exemption is the most fiscally effective means of achieving its
purpose.
(3) Unintended or inadvertent effects, benefits, or harm caused by each tax
exemption, including whether each tax exemption conflicts with other state laws or
regulations.
(4) Whether each tax exemption simplifies or complicates the state tax statutes.
D. The Department of Revenue is authorized to request from any state or local
agency or official any information necessary to complete the budget required by this Section.
Any such official shall comply with this request.
E. "Tax exemptions" means those revenue losses attributable to provisions of the
state tax statutes or rules promulgated pursuant to such statutes, which allow a special
exclusion, exemption, or deduction from gross income or sales or which provide a special
credit, a preferential rate of tax, or a deferral of tax liability.
F. The House Committee on Ways and Means and the Senate Committee on
Revenue and Fiscal Affairs, hereinafter referred to as "committees", shall conduct hearings
on the tax exemption budget every odd-numbered year, to be concluded thirty days before
the beginning of the regular session of the Louisiana Legislature. The committees shall
analyze and consider tax exemptions which have caused revenue loss to the state of ten
million dollars or more in any one of the last three fiscal years. From time to time, the
committees may report to the legislature findings or recommendations developed as a result
of the hearings.
*Acts 1989, No. 836, §2, eff. July 1, 1989; Acts 1997, No. 658, §2; Acts 2011, No. 365, §1; Acts 2016, No. 592, §1, eff. July 1, 2016; Acts 2018, No. 667, §2.*
##### **§ 47:1517.1** Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements {#sec-47-1517.1 omnilex-key=us-la-statutes--rs-title-47--47:1517.1}
A. The Department of Revenue is required to prepare a tax exemption budget each
year that includes state revenue loss for the preceding three years caused by each tax
exemption, deduction, exclusion, and credit authorized by law; however, in addition to the
Department of Revenue, a number of other state agencies administer tax credits and rebates.
Likewise, the legislative auditor's office has statutory authority to conduct performance
audits of state agency programs in order to evaluate the impact, efficiency, effectiveness, and
cost-effectiveness of programs and to identify programs that are vital and in the best interests
of the citizens of Louisiana. In order for the legislature and the legislative auditor's office
to get accurate and complete information regarding how much tax credits and rebates cost
the state, each state agency that administers tax credits and rebates shall report the
information required by this Section to the legislature in every even-numbered year.
B. No later than the first day of April each even-numbered year, the head of each
state agency that administers a tax credit or tax rebate, referred to in this Section collectively
as "tax incentive", shall prepare and submit to the Senate Committee on Revenue and Fiscal
Affairs, the Senate Committee on Finance, the House Committee on Ways and Means, and
the House Committee on Appropriations a report regarding each tax incentive that the agency
administers. The report shall include an assessment of each tax incentive based on the
following criteria:
(1) Whether or not each tax incentive has been successful in meeting the purpose for
which it was enacted, in particular, whether each tax incentive benefits those originally
intended to be benefitted, and if not, those who do benefit.
(2) Whether or not the state receives a positive return on investment from the
business or industry for which the tax incentive is intended to benefit and any other economic
benefits produced by such tax incentive.
(3) Unintended or inadvertent effects, benefits, or harm caused by each tax incentive,
including whether each tax incentive conflicts with other state laws or regulations.
(4) Beginning in 2019, the reports for tax incentives that include a job creation
component shall include the number of employees hired who had a Louisiana driver's license
at the time that they were hired.
(5) Beginning in 2020, in addition to the reports provided for in this Section, the
Department of Revenue shall perform a comprehensive return on investment analysis for all
tax incentives for which the revenue loss was one million dollars or more in the previous
fiscal year. This return on investment analysis shall be performed by the department
regardless of which agency administers the tax incentive. The department's report of the
results shall include a ranking of tax incentives by return on investment.
C.(1) Nothing in this Section shall be construed to require the disclosure of
proprietary or trade secret information that has been submitted to any state agency with
respect to a tax credit.
(2) Nothing in this Section shall be construed to supercede any provision of R.S.
47:1508 with respect to the confidentiality of taxpayer records.
D. Each state agency required to submit a report pursuant to the provisions of this
Section may request from any other state or local agency or official any information
necessary to complete the report required by this Section. Any such agency or official shall
comply with this request.
E. For purposes of this Section, the term "state agency" shall mean any office,
department, board, commission, institution, or division within the executive branch of state
government. Administration of a tax incentive shall be evidenced by a legal requirement or
authorization to undertake any of the following actions for purposes of administration of the
tax incentive:
(1) Promulgation of rules or regulations; in cases where more than one agency has
rulemaking authority, the report shall be prepared collaboratively.
(2) Determination, review, or confirmation of eligibility or qualifications.
(3) Entering into a contract with an entity for purposes of a tax credit.
(4) Conducting oversight or substantial administrative functions for a tax incentive
when the public purpose associated with the tax incentive is within the core mission of the
agency.
F. The Department of Revenue shall develop a format for reports required by this
Section similar to the format used for reporting information contained in the annual tax
exemption budget provided for in R.S. 47:1517. The format shall be made available to all
state agencies for use in preparation of their reports pursuant to the provisions of this Section.
G. The House Committee on Ways and Means and the Senate Committee on
Revenue and Fiscal Affairs shall conduct hearings on the reports, to be concluded no later
than thirty days before the first day that the legislature convenes in each odd-numbered year.
The committees shall analyze and consider tax incentives that have caused revenue loss to
the state in any one of the three previous fiscal years. From time to time, the committees
may report to the legislature findings or recommendations developed as a result of the
hearings.
H. This Section shall not apply to programs which have a sunset date on or before
July 1, 2009.
*Acts 2013, No. 191, §1; Acts 2018, No. 87, §1, eff. May 10, 2018.*
##### **§ 47:1517.2** Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditor {#sec-47-1517.2 omnilex-key=us-la-statutes--rs-title-47--47:1517.2}
A. For purposes of this Section, the following terms shall have the meanings ascribed
to them in this Subsection:
(1) "Economic development program" means any state program which directly or
indirectly confers fiscal benefits on employers located in the state for the purpose of retaining
and creating jobs and growing the state's economy. Such programs may include grants, loan
guarantees, and tax exemptions, exclusions, credits, and rebates, but only to the extent that
such benefits are used by an identifiable group of employers in the same or a similar
business. The ten-year property tax exemption and the inventory tax credit shall not be
deemed economic development programs for purposes of this Section.
(2) "Tax incentive" means any tax rebate or tax credit.
B.(1) The legislative auditor shall have regular evaluation and reporting authority
concerning tax incentives and economic development programs in accordance with R.S.
24:513 and shall evaluate and report on each tax incentive and economic development
program at least once every four years.
(2) The legislative auditor shall evaluate each tax incentive and economic
development program administered by a state agency. The legislative auditor may exempt
from evaluation any incentive or program that he concludes has a minimal fiscal impact.
(3) The legislative auditor may contract with a private company, nonprofit, or
academic institution to assist with evaluations.
C.(1) The legislative auditor shall prepare a cost-benefit analysis of tax incentives
and economic development programs and an analysis of the impact of those incentives and
programs on state revenue. The cost-benefit analysis shall include all of the following:
(a) The creation of jobs.
(b) The effect on personal income.
(c) The effect on gross domestic product.
(2) The legislative auditor shall independently evaluate the effectiveness of each tax
incentive and economic development program authorized by the legislature. The evaluation
shall include all of the following:
(a) Analyzing economic impacts created or constrained by the tax incentive or
economic development program.
(b) Forecasting the utilization of tax incentive maximums and impacts of extending
tax incentives and economic development programs.
(c) Determining whether there is a local sales tax increase or decrease from the tax
incentive or economic development program, quantifying the revenue impact on a parish
basis, including by requiring local sales tax collectors to report to the legislative auditor
information that he may require.
D. Evaluations shall also include the following assessments:
(1) Whether adequate protections are in place to ensure that the fiscal impact of the
incentive or economic development program does not increase substantially.
(2) Whether the company receiving the incentive or participating in the economic
development program is achieving its goals.
E. The legislative auditor may require companies receiving tax incentives or
participating in economic development programs to take part in evaluations and accurately
verify data.
F.(1) If the legislative auditor determines that a company receiving a particular tax
incentive or participating in a particular economic development program has refused to
submit data pursuant to this Section or has not met the contractual obligations for the
incentive or program, then the legislative auditor may recommend to the administering
agency that the company may no longer be eligible for that incentive or program.
(2) If the legislative auditor determines that a company may not be eligible for a tax
incentive or economic development program pursuant to Paragraph (1) of this Subsection,
the legislative auditor shall notify the agency administering the tax incentive of the
determination. Within ninety days of being notified by the legislative auditor, the
administering agency shall provide a written response to the legislative auditor regarding the
legislative auditor's evaluation of the company and, if necessary, include a proposed remedy
to the legislative auditor's conclusion. The administering agency shall transmit the response
to the legislative auditor and the company simultaneously.
G. The legislative auditor shall publish and submit to the legislature a quadrennial
report concerning evaluations conducted pursuant to this Section. The legislative auditor
shall submit the initial report required by this Section on or before December 31, 2026. The
report shall include recommendations to the legislature for specific reforms for tax incentives
evaluated pursuant to this Section.
*Acts 2025, No. 377, §1.*
##### **§ 47:1518** Authority to require whole-dollar reporting on tax returns {#sec-47-1518 omnilex-key=us-la-statutes--rs-title-47--47:1518}
A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to whole dollars.
B. The whole-dollar rounding off procedure required by this Section shall only be employed in reporting periodic summary tax amounts, as directed by the secretary, and shall not be applied to individual transactions or tax applications.
*Acts 1990, No. 326, §1, eff. July 10, 1990; Acts 1997, No. 658, §2.*
##### **§ 47:1519** Payment of taxes by electronic funds transfer; credit or debit cards; other {#sec-47-1519 omnilex-key=us-la-statutes--rs-title-47--47:1519}
A. In payment of all taxes, penalties, interest, fees, and payments due under any state
law for which the authority to collect has been delegated to the secretary of the Department
of Revenue, the secretary will accept cash, a bank draft, cashier's check, teller's check,
certified check, personal check, money order, electronic funds transfer, or credit or debit card
from a nationally recognized institution. At the time of payment, the service fee for the use
of a credit or debit card shall be charged to the taxpayer and shall be collectible as part of his
liability, but the charge shall not exceed the fee charged by the credit card issuer, including
any discount rate.
B. (1) For taxable periods beginning on or after January 1, 2008, the secretary of the
Department of Revenue may require payments by electronic funds transfer.
(2) When a payment is required to be made within a prescribed period or by a
prescribed due date and the payment is delivered by electronic means after the period or due
date, for the purpose of imposing late payment penalties, the payment date is the date of the
transaction's confirmation time and date stamp. However, if the payment is not timely paid,
the date of receipt by the secretary shall govern for purposes of determining the amount of
any late payment penalties. A separate transfer shall be made for each return.
(3) In lieu of electronic funds transfer, full payment may be made in investible funds
delivered in person or by courier to the department on or before the close of business on the
date required by law to be paid.
(4) If any taxpayer fails to comply with the electronic funds transfer requirements,
the tax payment will be considered delinquent and will be subject to penalties and interest
as provided under R.S. 47:1601 through 1602.
(5) Notwithstanding any provisions of law to the contrary, the provisions of this
Section shall not apply to individual income tax returns.
C. The secretary shall promulgate such rules and regulations as are necessary to
implement this Section under the Administrative Procedure Act. These rules and regulations
will address, at a minimum, the responsibility of the department to notify taxpayers and
others responsible for making payments under this Section, the identification of taxes of
which payment is required under this Section, the procedures for making payments, payment
alternatives, and proof of timely payment.
D. In cases where the taxpayer can prove the payment by electronic funds transfer
would create an undue hardship, the secretary shall exempt the taxpayer from paying by
electronic funds transfer.
*Acts 1992, No. 172, §1, eff. June 8, 1992; Acts 1997, No. 793, §1, eff. Jan. 1, 1998; Acts 1997, No. 658, §2; Acts 1999, No. 204, §1, eff. June 11, 1999; Acts 2003, No. 112, §1, eff. for taxable periods beginning on and after Jan. 1, 2004; Acts 2017, No. 150, §1, eff. June 12, 2017.*
##### **§ 47:1520** Electronically filed returns; signatures {#sec-47-1520 omnilex-key=us-la-statutes--rs-title-47--47:1520}
A.(1) The secretary may require electronic filing of tax returns or reports under any
of the following circumstances:
(a) The taxpayer is required to pay electronically.
(b) Persons severing oil or gas from the soil or water of the state that are required to
file reports under R.S. 47:635(A)(2) or 640(A)(2).
(c) Individual income tax returns prepared by a tax preparer that prepares and files
more than one hundred state individual income tax returns during any calendar year.
(d) The report is required for dedicated fund distribution.
(e) A professional athletic team or professional athlete is required to file with the
Department of Revenue for the administration of the Sports Facility Assistance Fund.
(f) The taxpayer is required to file the same or a substantially similar return or report
with the Internal Revenue Service for the same tax period.
(g) The person is required to file a report pursuant to R.S. 47:843 et seq.
(2) With respect to all other tax returns or reports other than individual income tax
returns or reports, the secretary may require electronic filing of any tax return or report.
(3) The electronic filing requirement shall be implemented by administrative rule
adopted and promulgated with legislative oversight in accordance with the Administrative
Procedure Act, R.S. 49:950 et seq.
B. Failure to comply with the electronic filing requirements will result in the
assessment of a penalty of one hundred dollars or five percent of the tax, whichever is
greater. If it is determined that the failure to comply is attributable, not to the negligence of
the taxpayer, but to other cause set forth in written form and considered reasonable by the
secretary, the secretary may remit or waive payment of the whole or any part of the penalty.
However, in any case where the penalty exceeds twenty-five thousand dollars, such penalty
waiver shall be subject to oversight by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any
penalty the secretary remits or waives in accordance with rules and regulations promulgated
pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties
under the department's voluntary disclosure program.
C. The secretary may prescribe alternative methods for signing, subscribing, or
verifying a return, statement, or other document filed by electronic means that shall have the
same validity and consequence as the actual signature and/or written declaration for such a
return, report, statement, or other document.
D. In cases where the taxpayer can prove the electronic filing of a tax return or report
would create an undue hardship, the secretary may exempt the taxpayer from filing the return
or report electronically.
*Acts 1995, No. 167, §1, eff. June 12, 1995; Acts 2001, No. 70, §1, eff. May 24, 2001; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, No. 452, §1, eff. June 15, 2006; Acts 2010, No. 503, §1; Acts 2010, No. 960, §1, eff. July 6, 2010; Acts 2013, No. 221, §3; Acts 2017, No. 150, §1, eff. June 12, 2017.*
##### **§ 47:1520.1** Electronically filed returns; signatures and direct deposit {#sec-47-1520.1 omnilex-key=us-la-statutes--rs-title-47--47:1520.1}
A. In cases where a taxpayer who electronically files individual income tax returns through the Federal/State E-file Program is due a refund for both and elects to direct deposit the federal tax refund, the taxpayer shall be required to direct deposit the state tax refund.
B. The provisions of this Section shall not apply if the taxpayer does not have a personal checking account.
*Acts 2006, No. 702, §1.*
##### **§ 47:1520.2** Electronically filed claims for refunds; overpayment of sales tax {#sec-47-1520.2 omnilex-key=us-la-statutes--rs-title-47--47:1520.2}
A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of
sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim
for a refund of an overpayment of sales tax is twenty-five thousand dollars or more or if the
claim for a refund of an overpayment of sales tax is made by a tax preparer on behalf of the
taxpayer, regardless of the amount of the refund.
(2) The secretary may exempt any taxpayer required to electronically file a schedule
or invoice pursuant to the provisions of this Section if the taxpayer can prove that the
electronic filing of a schedule or invoice would create an undue hardship.
B. The provisions of this Section shall not apply to the Louisiana Tax Free Shopping
Program or to cases of a bad debt.
Acts 2016, No. 446, §1, eff. June 9, 2016.
NOTE: See Acts 2016, No. 446, §2, regarding applicability.
##### **§ 47:1521** Immediate disposition of collections {#sec-47-1521 omnilex-key=us-la-statutes--rs-title-47--47:1521}
Notwithstanding any other law to the contrary, all money received by the secretary shall be paid to the state treasurer and shall be deposited immediately upon receipt into the state treasury pursuant to Article VII, Section 9(A) of the Constitution of Louisiana.
*Acts 1997, No. 1126, §1, eff. July 1, 1997.*
##### **§ 47:1522** Alternative dispute resolution {#sec-47-1522 omnilex-key=us-la-statutes--rs-title-47--47:1522}
The secretary of the Department of Revenue may enter into contracts with the
approval of the attorney general, with individuals and organizations to conduct alternative
dispute resolution to arbitrate or to mediate any issue in order to assist in the collection of
any taxes, penalties, or interest due under Subtitle II of this Title in an aggregate amount not
to exceed five million dollars when such procedures are deemed to be in the best interest of
the state. The secretary of the Department of Revenue shall have the authority to contract
for the allocation of any costs of alternative dispute resolution procedures. The secretary
shall retain the authority to contract for the nonbinding mediation of any dispute under
Subtitle II of this Title by any mediator qualified pursuant to R.S. 9:4106, or by any member
of the Board of Tax Appeals.
*Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015.*
##### **§ 47:1523** Reciprocal agreements; federal government {#sec-47-1523 omnilex-key=us-la-statutes--rs-title-47--47:1523}
The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to state agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state.
*Acts 2010, No. 960, §1, eff. July 6, 2010.*
##### **§ 47:1524** Tax credit registry; requirements; limitations {#sec-47-1524 omnilex-key=us-la-statutes--rs-title-47--47:1524}
A. Purpose. The intent of this Section is to provide for a centralized registration and
recordation system for transferable tax credits granted, issued, and authorized by the state of
Louisiana. The provisions of this Section shall be known and cited as the "Louisiana Tax
Credit Registry Act".
B. Definitions. For purposes of this Section, the following words shall have the
following meanings unless the context clearly indicates otherwise:
(1) "Department" means the Department of Revenue.
(2) "Identification number" means a unique identifying number that shall be assigned
to each tax credit certificate registered in the registry. A tax credit's identification number
shall remain associated with the tax credit from the time the credit is originally entered into
the registry through any claim, transfer, or refund associated with the credit, until such time
as the tax credit is fully redeemed.
(3) "Secretary" means the secretary of the Department of Revenue.
(4) "Tax credit" means any transferable tax credit granted, issued, and authorized by
the state applied against taxes collected by the department.
(5) "Tax credit certificate" means any document granting tax credits issued by a state
agency administering a tax credit program, including but not limited to tax credit certification
letters which shall include the name of the individual or entity issued the tax credit, the
amount of the tax credit, and any other identifying information regarding the tax credit.
(6) "Transfer" means an assignment, disposition, transfer, or allocation of tax
credits.
(7) "Transferee" means an individual or entity that receives a transfer of tax credits.
(8) "Transferor" means an individual or entity that makes a transfer of tax credits.
C. Administration. (1) There is hereby established a central tax credit registry,
hereinafter referred to as "registry", within the department for the registration and recordation
of tax credits granted, issued, and authorized by the state and any subsequent transfers.
(2) Beginning January 1, 2014, all state agencies issuing tax credits to be applied
against taxes collected by the department shall promptly send a copy of any newly granted,
issued, or authorized tax credit certificates to the department. Upon receipt of this
information, the department shall assign an identifying number to each tax credit, and shall
record the tax credit into the registry along with the name of the individual or entity issued
the tax credit, the amount of the tax credit, and any other information deemed necessary by
the secretary.
(3) Any state agency that issues or authorizes tax credits shall remit an electronic
report on forms prescribed by the secretary no later than January 31, 2014, of all tax credit
certificates issued prior to January 1, 2014. The department shall endeavor to record all tax
credit transfers which occurred prior to January 1, 2014, into the registry.
D. Transfers. (1) Joint notice from the transferor and the transferee of all tax credit
transfers shall be submitted to the department, including additional information that the
secretary deems necessary and appropriate. Upon receipt of the applicable tax credit
information, the department shall record the transfer of the tax credit by recording the
applicable identification numbers, the name of the transferor and transferee, the amount of
the tax credits being transferred, and any other information deemed necessary by the
secretary.
(2) Notwithstanding any other provision of law to the contrary, no issuance, sale, or
transfer of tax credits after January 1, 2014, shall be effective as between the transferor and
transferee, or as to third parties or the department until it has been recorded in the registry.
(3) Repealed by Acts 2015, No. 129, §3, eff. Jan. 1, 2016.
E. Disallowance and recapture of tax credits. (1) A tax credit shall be disallowed
and recaptured if the department or state agency issuing the tax credit finds that an individual
or entity obtained a tax credit in violation of the provisions of the statute authorizing issuance
of the tax credit, including but not limited to fraud or misrepresentation. Any tax credit
previously granted to an individual or entity but later disallowed may be recovered by the
secretary pursuant to the provisions of R.S. 47:1561. The provisions of this Subsection are
in addition to and shall not limit the authority of the secretary of the department to assess,
collect, or recapture under any other provision of law.
(2) If the transferor of a tax credit did not have the right to claim or use the tax credit
at the time of the transfer, the transferee's recourse shall be against the transferor, as provided
by agreement of the parties. The department shall warrant the validity of the information
recorded in the registry for credits issued after January 1, 2014. A good faith transferee, as
determined by the department at the time of transfer, that relied on the validity of the credits
recorded in the registry shall not be subject to the provisions of this Subsection. For
purposes of this Subsection, "good faith" shall mean honesty in fact and the observance of
reasonable commercial standards of fair dealing.
(3) Notwithstanding any other provision of law, the department may recapture any
amounts and other damages from any individual or entity determined not to be in good faith
as provided for in Paragraph (2) of this Subsection.
F. Prescription. (1) In case of disputed title to tax credits, prescription against
assessment shall be suspended by any of the following:
(a) The filing of a summary proceeding in any state or federal court.
(b) A written agreement between all interested taxpayers and the secretary.
(c) The filing of any pleading, either by the secretary or any taxpayer, with the Board
of Tax Appeals.
(2) Prescription shall begin to run again upon the issuance of a final administrative
decision or a judgment that has become final and nonappealable.
G. Registry access. Information contained in the registry and in the possession of the
department regarding the ownership of tax credits, all transfers of tax credits, and the amount
of tax credits shall be deemed privileged and confidential under the provisions of R.S.
47:1508 and shall not be available to the public; however, the provisions of this Subsection
shall not be construed to prevent information relative to the entity or individual initially
issued the tax credit, the initial amount of the tax credit, and any information regarding any
transfer of the tax credit from being released to the public pursuant to a public records
request submitted to the state agency administering the tax credit program pursuant to the
Public Records Law, R.S. 44:1 et seq. The data compiled in the registry shall be available
for cross-referencing by other state agencies; however, state agencies shall apply to the
department for access to the registry and shall be subject to any permissions, restrictions, and
conditions as determined by the department. Upon application by a transferor, on a form
prescribed by the secretary, the department shall provide information sufficient to certify the
transferor is the record owner of tax credits issued on or after January 1, 2014, which are
registered in the transferor's name in the registry. The secretary shall prescribe the
application required by the provisions of this Subsection to be submitted by a transferor to
certify the record owner of tax credits.
H. Rules. The secretary of the department may promulgate rules and regulations in
accordance with the Administrative Procedure Act as may be necessary to implement the
provisions of this Section.
*Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2015, No. 129, §§1, 3, eff. Jan. 1, 2016; Acts 2015, No. 144, §1, special eff. date.*
##### **§ 47:1525** Louisiana Tax Institute; membership, terms, and duties and powers {#sec-47-1525 omnilex-key=us-la-statutes--rs-title-47--47:1525}
A. There is hereby established within the legislature the Louisiana Tax Institute,
hereinafter referred to as "Institute" which shall be a public body and shall serve as the
official advisory tax law revision and tax law reform agency of the state of Louisiana.
B.(1) The Institute shall be governed by a board of eleven members which shall
include:
(a) The secretary of the Department of Revenue, or his designee.
(b) A member of the governor's executive staff appointed by the governor, or his
designee.
(c) A member from the Society of Louisiana Certified Public Accountants appointed
by the chairman of the Board of the Society of Louisiana Certified Public Accountants from
a list of three names submitted by the organization.
(d) Repealed by Acts 2020, No. 300, §2, eff. June 13, 2020.
(e) One member from the Paul M. Hebert Law Center on the campus of Louisiana
State University appointed by the dean of the law center after consultation with the dean of
the Louisiana State University E.J. Ourso College of Business.
(f) One member from the Tulane University Law School appointed by the dean of
the law school after consultation with the dean of the Tulane University A.B. Freeman
School of Business.
(g) One member from the Southern University Law Center appointed by the
chancellor of the law school after consultation with the dean of the Southern University
College of Business.
(h) One member from the Loyola University College of Law appointed by the dean
of the law school after consultation with the dean of the Loyola University New Orleans
Joseph A. Butt, S.J. College of Business.
(i) One member appointed by the speaker of the House of Representatives, or his
designee.
(j) One member appointed by the president of the Senate, or his designee.
(k) The executive director of the Louisiana Uniform Local Sales Tax Board, or his
designee.
(l) One member appointed by the secretary of state, or his designee.
(2)(a) Except for the secretary of the Department of Revenue, the governor's
designee and the members appointed by the speaker of the House of Representatives and the
president of the Senate, all members of the board shall serve three-year terms, except for
initial terms which shall be determined by lot at the first meeting of the board as follows:
(i) Two members shall serve until July 1, 2018.
(ii) Two members shall serve until July 1, 2019.
(iii) Two members shall serve until July 1, 2020.
(b) The secretary of the Department of Revenue, the governor's designee and the
members appointed by the speaker of the House of Representatives and the president of the
Senate shall serve during the duration of their appointment to those positions.
(3) Vacancies in the membership on the board created by death, resignation, or other
than by the expiration of the terms of office of the memberships as defined in Subparagraph
(2)(a) of this Subsection shall be filled using the procedure for initial appointments.
(4) Each board member shall serve without compensation from the Institute;
however, members may receive per diem or other reimbursement for travel expenses in
accordance with the guidelines of the entity they represent.
(5) A board certified tax law specialist shall be appointed by the Board of Tax
Appeals from among its members to serve as an ex-officio non-voting member of the
Institute's board during the duration of his term in office.
(6) The speaker of the House of Representatives and the president of the Senate shall
determine and designate the chairman of the governing board of the Institute.
C. The Louisiana Tax Institute is formed to promote and encourage the clarification
and simplification of the tax laws of Louisiana and its political subdivisions. To accomplish
these goals, the Institute shall:
(1) Consider needed improvements in both substantive and procedural tax law and
make recommendations in accordance with its findings to the legislature.
(2) Examine and study existing laws of Louisiana to discover defects and inequities
in the tax laws and make recommendations to address such issues.
(3) Cooperate with the Multistate Tax Commission, the Federation of Tax
Administrators, the Louisiana Bar Association, the Society of Louisiana Certified Public
Accountants, and other organizations to receive, consider, and propose changes to the tax
laws as recommended by these bodies.
(4) Receive and consider suggestions based on decisions of the Louisiana Board of
Tax Appeals, the Louisiana Supreme Court and other Louisiana courts, and the public
generally, as to needed changes to existing tax law.
(5) Recommend changes in the tax law as needed to modify, conform, and eliminate
inequities and to bring the tax law of Louisiana into harmony with other jurisdictions.
(6) Render reports, as needed, to the legislature, and if it deems advisable, to
accompany its reports with proposed bills to carry out any of its recommendations.
(7) Recommend the repeal of obsolete provisions in the tax laws.
(8) Organize and conduct meetings and seminars for the discussion of current
problems in Louisiana tax laws.
(9) Review proposed and pending legislation and make recommendations thereon.
(10) Consider suggestions from, and work collaboratively with, the executive
directors of the Louisiana Assessors Association, the Louisiana Municipal Association, the
Police Jury Association of Louisiana, the Louisiana Sheriffs Association, the Louisiana
School Board Association, the Louisiana District Attorneys Association, and the Louisiana
Association of Tax Administrators when addressing policy issues concerning parish and local
government tax issues.
(11) Consider suggestions from, and work collaboratively with, the Public Affairs
Research Council, the Council for A Better Louisiana, the Louisiana Association of Business
and Industry, Blueprint Louisiana, the Committee of 100 Louisiana, and the Louisiana
Budget Project.
D. Any recommendation or report of the Institute shall require the approval of three-quarters of the members of the board.
E. The Institute, in submitting reports to the legislature, shall act solely in an
advisory capacity. Its reports, studies, and recommended publications shall be printed and
shall be distributed through the secretary of state in the same manner as acts of the
legislature.
*Acts 2016, No. 568, §1, eff. June 17, 2016; Acts 2020, No. 300, §§1, 2, eff. June 13, 2020.*
#### **PART II** INVESTIGATIONS AND HEARINGS
##### **§ 47:1541** Secretary's duty to determine correct tax {#sec-47-1541 omnilex-key=us-la-statutes--rs-title-47--47:1541}
A. As soon as practicable after each return or report is filed under any of the provisions of this Title the secretary shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the purpose of determining the correct amount of tax.
B. The taxpayer and the secretary or his designee may enter into a binding agreement to use a sampling procedure as a basis for projecting audit findings, which may result in either an underpayment or overpayment of tax. Sampling audit methods are appropriate if:
(1) The taxpayer's records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical.
(2) The taxpayer's records are inadequate or insufficient to the extent that a competent audit of the period in question is not otherwise possible.
(3) The cost to the taxpayer or the state for an audit of all detailed records will be unreasonable in relation to the benefits derived, and sampling procedures are expected to produce a reasonable result.
C.(1) Before using a sampling procedure to project the findings of an audit and establish a tax liability, the secretary or his designee shall notify the taxpayer in writing of the sampling procedure he intends to use, including, but not limited to, how the tax will be computed, the population to be sampled, and the type of tax for which the tax liability will be established.
(2) The sampling procedure used shall produce a sample which shall reflect as nearly as possible the normal conditions under which the business was operated during the period to which the audit applies. If either the taxpayer or the secretary can demonstrate that a transaction in a sample for a particular time period is not representative of the taxpayer's business operations during that time period, the transaction shall be eliminated from the sample and shall be separately determined in the audit.
(3) If the taxpayer demonstrates that any sampling procedure used by the secretary was not developed or applied in accordance with generally recognized sampling techniques, that portion of the audit established by a projection based upon the development or application of the disputed sampling procedure shall be replaced by a projection based upon a new sample that conforms to generally recognized sampling techniques.
(4) Generally recognized sampling techniques and standards set forth by the American Institute of Certified Public Accountants shall be used as guidance in developing audit sampling techniques for purposes of this Section.
D.(1) The secretary may, in a written agreement, authorize a taxpayer to conduct a managed audit pursuant to this Subsection. The agreement shall specify the period to be audited and the procedure to be followed, and shall be signed by an authorized representative of the secretary and the taxpayer.
(2) For purposes of this Subsection, the term "managed audit" shall mean a review and analysis of invoices, checks, accounting records, or other documents or information to determine the correct amount of tax. A managed audit may be limited to certain categories of liability under this Chapter, including tax on:
(a) Sales of one or more types of taxable items.
(b) Purchases of assets.
(c) Purchases of expense items.
(d) Purchases under a direct payment permit.
(e) Any other category specified in an agreement authorized by this Subsection.
(3) The decision to authorize a managed audit rests solely with the secretary. In determining whether to authorize a managed audit, the secretary may consider, in addition to other facts the secretary may consider relevant, any of the following:
(a) The taxpayer's history of tax compliance.
(b) The amount of time and resources the taxpayer has available to dedicate to the audit.
(c) The extent and availability of the taxpayer's records.
(d) The taxpayer's ability to pay any expected liability.
(4) The secretary may examine records and perform reviews that he determines are necessary before the audit is finalized to verify the results of the audit. Unless the audit or information reviewed by the secretary discloses fraud or willful evasion of the tax, the secretary may not assess a penalty and may waive all or a part of the interest that would otherwise accrue on any amount identified to be due in a managed audit. This Paragraph does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax, but that was not remitted to the state.
(5) The taxpayer is entitled to a refund of any tax overpayment disclosed by a managed audit under this Subsection and in accordance with R.S. 47:1621.
*Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2011, No. 171, §1, eff. June 24, 2011.*
##### **§ 47:1542** Power to examine records and premises of taxpayer {#sec-47-1542 omnilex-key=us-la-statutes--rs-title-47--47:1542}
For the purpose of administering the provisions of this Sub-title, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any taxpayer. Every taxpayer and every director, officer, agent, or employee of every taxpayer, shall exhibit to the collector or to any of his authorized assistants, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such examination or investigation so far as it may be in his or their power so to do.
##### **§ 47:1542.1** Retention of records by taxpayers {#sec-47-1542.1 omnilex-key=us-la-statutes--rs-title-47--47:1542.1}
Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.
*Added by Acts 1983, No. 164, §2. eff. June 24, 1983.*
##### **§ 47:1542.2** Power to request records in machine-sensible format {#sec-47-1542.2 omnilex-key=us-la-statutes--rs-title-47--47:1542.2}
A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.
B. The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.
*Acts 2001, No. 104, §1, eff. May 24, 2001.*
##### **§ 47:1543** Power to examine the records of third parties {#sec-47-1543 omnilex-key=us-la-statutes--rs-title-47--47:1543}
For the purpose of administering the provisions of this Sub-title, the collector whenever he deems it expedient may make or cause to be made by any of his authorized assistants, an examination of the books, records, papers, vouchers, accounts and documents of any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, in so far as said books, records, papers, vouchers, accounts and documents relate to, bear on, associate with, identify, clarify or disclose, the liability of any person or group made liable for any tax, excise, permit, or license under any Chapter of this Sub-title or assist in the enforcement or collection of any such liability. Every individual, director, officer, agent or employee of such individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, bank, syndicate or other group or combination, shall exhibit to the collector or to any of his authorized assistants, the pertinent books, records, papers, vouchers, accounts and documents and to facilitate any such examination and investigation so far as it may be in his or their power so to do.
##### **§ 47:1544** Power to conduct hearings {#sec-47-1544 omnilex-key=us-la-statutes--rs-title-47--47:1544}
The collector or any of his authorized assistants, may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of this Sub-title.
##### **§ 47:1545** Power to subpoena witnesses; fees {#sec-47-1545 omnilex-key=us-la-statutes--rs-title-47--47:1545}
The collector or any of his authorized assistants may by subpoena compel the attendance of witnesses and production of any books, records, papers, vouchers, or accounts, of any taxpayer or any person who the collector has reason to believe has information pertinent to any matter under investigation by the collector at any hearing held pursuant to the provisions of this Sub-title. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the district courts. These fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this Sub-title.
##### **§ 47:1546** Notice to attend hearings, how given {#sec-47-1546 omnilex-key=us-la-statutes--rs-title-47--47:1546}
The notice or subpoena requiring a person to attend a hearing authorized by this Sub-title, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts or documents, shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.
##### **§ 47:1547** Procedure to compel witnesses to attend and to testify at hearing {#sec-47-1547 omnilex-key=us-la-statutes--rs-title-47--47:1547}
If a person subpoenaed to attend any hearing under this Sub-title refuses to appear, be examined, or answer any questions, or produce any books, records, papers, vouchers, accounts or documents, pertinent to the matter of inquiry, when subpoenaed so to do by the collector, or any of his authorized assistants, the collector or such assistant, in term time or vacation, may apply to any district court, upon proof by affidavit of such refusal, to make an order returnable in not less than two nor more than ten days, directing such person to show cause before the court why he should not obey the demand of the subpoena. Upon the return of such order, the court before whom the matter comes shall examine the person under oath, and the person shall be given an opportunity to be heard, and if the court determines that he has refused, without legal excuse, to obey the command of the subpoena, or to be examined, or to answer any question, or to produce any books, papers, vouchers, records, accounts, or documents, pertinent to the matter of inquiry, which he was by subpoena commanded to answer or produce, the court may order such person to comply forthwith with such subpoena or order, or to submit to such examination or to answer any such question, and any failure to obey such order of the court may be punished by the court as a contempt of the court.
##### **§ 47:1548** Rule to show cause and examination of judgment debtor {#sec-47-1548 omnilex-key=us-la-statutes--rs-title-47--47:1548}
A. Whenever the collector finds that any person has failed to file or refuses to file any return required by any provision of Title 47 of the Louisiana Revised Statutes of 1950, the collector may institute against that person:
(1) A rule to show cause why the return should not be filed, and
(2) A rule to examine a judgment debtor, as provided for in Articles 2452 through 2456, Louisiana Code of Civil Procedure where the tax due has been duly and finally assessed as otherwise provided.
The proceedings outlined herein shall be consistent with Article 2592 of Louisiana Code of Civil Procedure.
*Added by Acts 1970, No. 661, §1.*
#### **PART III** ASSESSMENT AND COLLECTION PROCEDURES
##### **§ 47:1561** Alternative remedies for the collection of taxes {#sec-47-1561 omnilex-key=us-la-statutes--rs-title-47--47:1561}
A. In addition to following any of the special remedies provided in the various
chapters of this Subtitle, the collector may, in his discretion, proceed to enforce the collection
of any taxes due under this Subtitle by means of any of the following alternative remedies
or procedures:
(1) Assessment and distraint, as provided in R.S. 47:1562 through 1573.
(2) Summary court proceeding, as provided in R.S. 47:1574.
(3) Ordinary suit under the provisions of the general laws regulating actions for the
enforcement of obligations before the Board of Tax Appeals or any court of competent
jurisdiction.
(4) Demand in reconvention, or third party demand, in any court of competent
jurisdiction or before the Board of Tax Appeals concerning collection of state taxes due,
including any related interest, penalties, costs, and attorney fees due under applicable law.
B. The collector may choose which of these procedures he shall pursue in each case,
and the counter-remedies and delays to which the taxpayer shall be entitled shall be only
those which are not inconsistent with the proceeding initiated by the collector, provided that
in every case the taxpayer shall be entitled to proceed under R.S. 47:1576 except under any
of the following circumstances:
(1) After he has filed a petition with the Board of Tax Appeals for a redetermination
of the assessment.
(2) When an assessment for the tax in question has become final.
(3) After the deadline to file an answer or defenses, after he has appeared in, or after
he has filed any responsive pleading or defenses in any proceeding or suit involving the same
tax obligation pending against him.
(4) When a third party demand for the same tax obligation is pending against him
in a suit by the collector concerning collection of the same tax obligation.
C. The fact that the collector has initiated proceedings under the assessment and
distraint procedure shall not preclude him from thereafter proceeding by summary or
ordinary court proceedings for the enforcement of the same tax obligation.
*Amended by Acts 1972, No. 566, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.*
##### **§ 47:1561.1** Special authority to enforce collection of taxes collected or withheld; personal liability {#sec-47-1561.1 omnilex-key=us-la-statutes--rs-title-47--47:1561.1}
A. Notwithstanding any other provision of law to the contrary, if any corporation,
limited liability company, or limited partnership fails to file returns or to remit the income
taxes withheld from the wages of its employees under Chapter 1 of Subtitle II of this Title,
or if any corporation, limited liability company, or limited partnership fails to file returns or
to remit the sales and use taxes collected from purchasers or consumers under Chapters 2,
2- A, and 2-B of Subtitle II of this Title, the secretary is authorized, as an alternative means
of enforcing collection, to hold those officers or directors, or those managers or members as
defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or
charged with the responsibility of filing such returns and remitting such taxes and who
willfully fail to remit or account for such taxes withheld or collected, personally liable for
the total amount of such taxes withheld or collected, and not accounted for or not remitted,
together with any interest, penalties, and fees accruing thereon. Collection of the total
amount due may be made from any one or any combination of such officers or directors, or
managers or members as defined in R.S. 12:1301(12) and (13), who willfully fail to remit
or account for such taxes withheld or collected, by use of any of the alternative remedies for
the collection of taxes as provided in R.S. 47:1561.
B. A corporation, limited liability company, or limited partnership by resolution of
the board of directors or members may designate an officer or director, or a manager or
member as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such
taxes or charged with the responsibility of filing such returns and remitting such taxes, and
such resolution shall be filed with the secretary of state.
C. An action may be brought before the Board of Tax Appeals or any court of
competent jurisdiction in accordance with any of the provisions of R.S. 47:1574, 1574.1, or
1582 to enforce the obligation of a taxpayer, dealer, or of any party subject to this Section.
*Acts 1987, No. 867, §1, eff. July 20, 1987; Acts 1998, No. 31, §1, eff. June 24, 1998; Acts 2019, No. 367, §1, eff. June 18, 2019.*
##### **§ 47:1561.2** Special authority to recover rebates and refundable tax credits {#sec-47-1561.2 omnilex-key=us-la-statutes--rs-title-47--47:1561.2}
A. Rebates or refundable tax credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary through any collection remedy authorized by R.S. 47:1561 and initiated within the latter of any of the following:
(1) Two years from December thirty-first of the year in which the rebate or refundable tax credit was paid.
(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.
(3) The time period for which prescription has been extended, as provided by R.S. 47:1580.
B. The only interest which may be assessed and collected on recovered refundable tax credits amounts is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed from the date of issuance to the date payment is received by the secretary.
C. The only interest which may be assessed and collected on recovered rebates is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed beginning on the date one year after the date of issuance of the rebate to the date payment is received by the secretary.
D. The provisions of this Section are in addition to and shall not limit the authority of the secretary to assess or to collect under any other provision of law.
*Acts 2001, No. 1060, §1, eff. June 28, 2001.*
##### **§ 47:1561.3** Special authority to recover nonrefundable tax credits {#sec-47-1561.3 omnilex-key=us-la-statutes--rs-title-47--47:1561.3}
A. Except as provided in R.S. 47:1561.2, all tax benefits, including nonrefundable
tax credits, previously granted to a taxpayer but later disallowed, may be recovered by the
secretary through any collection remedy authorized by R.S. 47:1561 and initiated within any
of the following:
(1) Two years from December thirty-first of the year in which the benefit was paid.
(2) Three years from December thirty-first of the year in which the taxes for the
filing period were due.
(3) The time period for which prescription has been extended, as provided by R.S.
47:1580.
B. The only interest that may be assessed and collected on any recovered tax benefits
amount is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B),
which shall be computed from the date of issuance to the date payment is received by the
secretary.
C. The provisions of this Section are in addition to and shall not limit the authority
of the secretary to assess or to collect under any other provision of law.
*Acts 2018, No. 370, §1.*
##### **§ 47:1562** Determination and notice of tax due {#sec-47-1562 omnilex-key=us-la-statutes--rs-title-47--47:1562}
A. If a taxpayer fails to make and file any return or report required by the provisions of this Subtitle, the secretary shall determine the tax, penalty, and interest due by estimate or otherwise. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from any private entity which will provide such address free of charge or from any federal, state, or local government entity, including but not limited to the United States Postal Service or from United States Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.
B. If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit, investigation, or examination, as provided for by R.S. 47:1541, to be made to determine the tax, penalty, and interest due. Having determined the amount of tax, penalty, and interest due, the secretary shall send by mail a notice to the taxpayer at the address given in the last report filed by him pursuant to the provisions of the Chapter governing the tax involved, or to any address that may be obtainable from the U.S. Postal Service or from U.S. Postal Service certified software, setting out his determination and informing the person of his purpose to assess the amount so determined against him after thirty calendar days from the date of the notice.
*Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2006, No. 34, §1, eff. May 12, 2006.*
##### **§ 47:1563** Protest to collector's determination of tax due {#sec-47-1563 omnilex-key=us-la-statutes--rs-title-47--47:1563}
The taxpayer, within thirty calendar days from the date of the notice provided in R.S. 47:1562(A) or (B), may protest thereto. This protest must be in writing and should fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the secretary's determination. The secretary shall consider the protest and in his discretion may grant a hearing thereon before making a final determination of tax, penalty, and interest due.
*Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.*
##### **§ 47:1564** Assessment of tax, interest, and penalties {#sec-47-1564 omnilex-key=us-la-statutes--rs-title-47--47:1564}
At the expiration of thirty calendar days from the date of the secretary's notice provided in R.S. 47:1562(A) or (B), or at the expiration of such time as may be necessary for the secretary to consider any protest filed to such notice, the secretary shall proceed to assess the tax, penalty, and interest that he determines to be due under the provisions of any Chapter of this Subtitle. The assessment shall be evidenced by a writing in any form suitable to the secretary, which sets forth the name of the taxpayer, the amount determined to be due, the kind of tax, and the taxable period for which it is due. This writing shall be retained as a part of the secretary's official records. The assessment may confirm or modify the secretary's originally proposed assessment.
*Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006.*
##### **§ 47:1565** Notice of assessment and right to appeal {#sec-47-1565 omnilex-key=us-la-statutes--rs-title-47--47:1565}
A. Having assessed the amount determined to be due, the secretary shall send a
notice by certified mail to the taxpayer against whom the assessment is imposed at the
address given in the last report filed by the taxpayer, or to any address obtainable from any
private entity which will provide such address free of charge or from any federal, state, or
local government entity, including but not limited to the United States Postal Service or from
United States Postal Service certified software. However, if the notice is to be mailed to an
address outside the United States, the secretary shall send notice by First-Class Mail
International with Electronic United States Postal Service Delivery Confirmation. If no
report has been timely filed, the secretary shall send a notice by certified mail to the taxpayer
against whom the assessment is imposed at any address obtainable from any private entity
which will provide such address free of charge or from any federal, state, or local
government entity, including but not limited to the United States Postal Service or from
United States Postal service certified software. However, if the notice is to be mailed to an
address outside the United States, the secretary shall send notice by First-Class Mail
International with Electronic United States Postal Service Delivery Confirmation. This
notice shall inform the taxpayer of the assessment and that he has sixty calendar days from
the date of the notice to either pay the amount of the assessment or to appeal to the Board of
Tax Appeals for a redetermination of the assessment. All such appeals shall be made in
accordance with the provisions of Subtitle II of this Title.
B. If the taxpayer has not filed an appeal with the Board of Tax Appeals within the
sixty day period, the assessment shall be final and shall be collectible by distraint and sale
as hereinafter provided. If an appeal for a redetermination of the assessment has been filed,
the assessment shall not be collectible by distraint and sale until such time as the assessment
has been redetermined or affirmed by the Board of Tax Appeals or the court which last
reviews the matter.
C.(1) No assessment made by the secretary shall be final if it is determined that the
assessment was based on an error of fact or of law. An "error of fact" for this purpose means
facts material to the assessment assumed by the secretary at the time of the assessment to be
true but which subsequently are determined by the secretary to be false. "Error of law" for
this purpose means that in making the assessment the secretary applied the law contrary to
the construction followed by the secretary in making other assessments.
(2)(a) The determination of an error of fact or of law under this Subsection shall be
solely that of the secretary except as otherwise provided in this Subsection, and no action
against the secretary with respect to the determination shall be brought in any court, and no
court shall have jurisdiction of any such action, nor the Board of Tax Appeals except as
provided in this Subsection, it being the intent of this Subsection only to permit the secretary
to correct manifest errors of fact or in the application of the law made by the secretary in
making the assessment; however, all reductions of assessments based on such errors, except
estimated assessments made due to the failure of the taxpayer to file a proper tax return, must
be approved and signed by the secretary, and the assistant secretary or the deputy assistant
secretary supervising the office of legal affairs of the Department of Revenue, and shall then
be submitted for review by the Board of Tax Appeals and, if approved, shall be signed by the
chairman thereof. Estimated assessments made due to the failure of the taxpayer to file a
proper tax return may be corrected by the acceptance of the proper tax return and must be
approved by the secretary or his designee.
(b) A person may petition the Board of Tax Appeals within thirty days of receipt of
a notice related to a seizure, levy, garnishment, offset, or other collection action, whether
occurred or intended, related to an assessment that qualifies for relief pursuant to Paragraph
(1) of this Subsection. If the board finds clear and convincing evidence that the otherwise
final assessment qualifies for relief pursuant to Paragraph (1) of this Subsection, it shall order
that the matter be referred to the secretary for review pursuant to provisions of this
Subsection, and the assessment shall not be collectible until such time as the assessment has
been redetermined pursuant to this Subsection. The secretary shall submit any
redetermination to the board for approval in the same manner as provided in Subparagraph
(a) of this Paragraph.
(c) A person who has been the subject of a collection action related to an otherwise
final assessment that qualifies for relief pursuant to this Subsection may file a refund claim
with the secretary within the applicable prescriptive period pursuant to R.S. 47:1623
following the secretary's receipt of the funds. Any refund authorized by this Subparagraph
shall be additionally limited to any amount actually collected by the secretary that was not
actually due considering a redetermination made pursuant to this Subsection due to the
petition filed pursuant to this Paragraph.
(3) The remedies of a taxpayer aggrieved by any action of the secretary are by appeal
to the Board of Tax Appeals or by payment of the disputed tax under protest and suit or
petition to recover as provided in this Subtitle.
D.(1) The secretary may elect to send to a taxpayer or dealer by regular mail a copy
of the notice of assessment containing the same information and addressed in the same
manner as provided in Subsection A of this Section. If the secretary mails this regular mail
notice within five business days of mailing the notice of assessment to the same address as
the secretary mails the notice of assessment by certified mail, then the notice transmitted by
regular mail shall be deemed to have been received by the taxpayer or dealer for the purposes
of this Subsection on the earlier of the date that the United States Postal Service record
indicates that it first attempted to deliver the notice of assessment to the taxpayer or dealer,
or on the seventh business day from mailing. A certificate of mailing or other proof of
mailing from the United States Postal Service shall establish that this copy of the notice of
assessment was transmitted by regular mail. Other evidence may be used to alternatively
establish the presumption of delivery provided for in this Subsection, including an affidavit
of the person who transmitted the notice attesting to the fact that it was transmitted in
accordance with the provisions of this Subsection.
(2) Notwithstanding any provision of law to the contrary, if the secretary in his sole
discretion chooses not to send the copy of the notice of assessment provided for in Paragraph
(1) of this Subsection, the absence of transmitting the notice by regular mail shall not be used
to establish that a notice of assessment was either not mailed or not received.
(3) If the secretary in his sole discretion sends the copy of the notice of assessment
provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no
impact on: the time within which the amount of the assessment is required to be paid or paid
under protest, or, as provided in this Section, the time within which the assessment becomes
final or the time within which an appeal may be made to the Board of Tax Appeals.
*Amended by Acts 1971, No. 58, §1; Acts 1972, No. 565, §1; Acts 1982, No. 46, §1, eff. Oct. 1, 1982; Acts 1985, No. 362, §1, eff. Sept. 1, 1985; Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 1998, 1st Ex. Sess., No. 91, §1, eff. May 1, 1998; Acts 1999, No. 219, §1, eff. June 11, 1999; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2023, No. 289, §1; Acts 2024, No. 307, §1, eff. May 28, 2024.*
##### **§ 47:1565.1** Waiver of restrictions and delays {#sec-47-1565.1 omnilex-key=us-la-statutes--rs-title-47--47:1565.1}
The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:1562 through 47:1565 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.
*Added by Acts 1950, No. 23, §2.*
##### **§ 47:1566** Assessment and notice when tax is in jeopardy {#sec-47-1566 omnilex-key=us-la-statutes--rs-title-47--47:1566}
A. If the collector finds that a taxpayer designs quickly to depart from the state, or
to remove therefrom any property subject to any tax or to any lien for a tax, or to discontinue
business, or to do any other act tending to prejudice or render wholly or partly ineffectual any
proceedings that might be instituted to collect such tax, whereby it shall have become
important that such proceedings be instituted without delay, he may immediately make a
determination, from any available information or by estimate or otherwise, of the amount of
tax, penalty, and interest such taxpayer is liable to pay under any Chapter of this Sub-title.
In addition, if the collector finds or is notified by a law enforcement agency of the seizure
of controlled dangerous substances from a taxpayer as enumerated in R.S. 40:964 et seq., he
may immediately make a determination, from any available information, or by estimate or
otherwise, of the amount of tax, penalty, and interest such taxpayer is liable to pay under any
Chapter of this Sub-title. Having made such determination, the collector shall immediately
assess said amount, and by a writing to be retained as part of his official records, indicate
such assessment has been made, and without any notice, proceed to distrain as is hereinafter
provided any property belonging to the taxpayer. This type of assessment may be made
whenever a tax becomes due under the provisions of this Sub-title, regardless of whether it
is then payable or not.
B. As soon as is feasible after such assessment, and not later than two calendar days
thereafter, the secretary shall send by certified mail a notice to the taxpayer against whom the
assessment lies, at the address given in the last report filed by said taxpayer, or to any such
address as may be obtainable from any private entity which will provide such address free
of charge or from any federal, state, or local government entity, including but not limited to
the United States Postal Service or from United States Postal Service certified software.
However, if the notice is to be mailed to an address outside of the United States, the secretary
shall send notice by First-Class Mail International with Electronic USPS Delivery
Confirmation. Such notice shall inform the taxpayer of the assessment, its basis, and its
jeopardous nature; make demand for immediate payment thereof; and give notice that any
property distrained or to be distrained will be subject to sale, as provided in this Chapter, to
satisfy the assessment.
C. The taxpayer against whom the assessment lies can stay distraint of his property,
or sale of his property already distrained, as the case may be, only by the immediate payment
of the assessment or by posting with the collector a surety bond for twice the amount of such
assessment, or of a lower amount acceptable to the collector, with such sureties as the
collector deems necessary. The taxpayer shall have sixty calendar days from the date of
payment, or the date of posting bond, to appeal to the Board of Tax Appeals in the manner
set out in Chapter 17, Sub-title II of this Title, for a redetermination of the assessment.
During this period, the collector shall hold any payment made in an escrow account. If the
taxpayer does not appeal, the collector shall immediately credit such payment to tax
collections or proceed to collect from sureties, if any were given. In the event of an appeal,
such payment or demand for payment from sureties given shall be held in abeyance pending
the redetermination or affirmation of the assessment by the Board of Tax Appeals or the
court which last reviews the matter. Final payment, or collection from sureties, will be for
the amount of the affirmed or redetermined assessment.
*Acts 1989, No. 702, §1; Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2024, No. 300, §1, eff. May 28, 2024.*
##### **§ 47:1567** Assessment and claims in bankruptcy and receivership {#sec-47-1567 omnilex-key=us-la-statutes--rs-title-47--47:1567}
Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, the collector may immediately make a determination from any available information or by estimate or otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay under any chapter of this title, and immediately assess said amount, and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due under the provisions of this Sub-title, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney's fees thereon, shall be presented for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in R.S. 47:1562 through 47:1565, or the pendency of an appeal to the Board of Tax Appeals or the courts for a redetermination. Provided that no petition for the redetermination of an assessment shall be filed with the Board of Tax Appeals after an adjudication of bankruptcy or the appointment of a receiver, unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending, authorizing the trustee or receiver to prosecute such appeal.
##### **§ 47:1568** Assessment of tax shown on face of taxpayer's returns {#sec-47-1568 omnilex-key=us-la-statutes--rs-title-47--47:1568}
A. Whenever a taxpayer files returns and computes the amount of any tax due, such
tax together with any penalty and interest due or accruing thereon, whether computed or not,
shall be considered assessed and shall be entered by the secretary as an assessment in his
official records without the necessity of observing the delays or giving the notice ordinarily
required prior to assessment.
B. If the taxpayer fails to accompany his return filed with a proper payment, as
required by any Chapter of this Subtitle, the secretary shall immediately send a notice by mail
to such person, addressed to the address appearing on the return or to any available address,
informing him of the amount due, or the balance of the amount due if a partial payment has
been made, and demanding payment of such amount within thirty calendar days from the
date of the notice. If the balance of the amount due exceeds one thousand dollars, the
secretary shall send the notice by certified mail. However, if the notice is to be mailed to an
address outside of the United States, the secretary shall send notice by First-Class Mail
International with Electronic USPS Delivery Confirmation. If payment has not been received
at the expiration of such time, the assessment shall be collectible by distraint and sale as is
hereinafter provided.
C.(1) The secretary may elect to send to a taxpayer or dealer by regular mail a copy
of the notice of tax due containing the same information and addressed in the same manner
as provided in Subsection B of this Section. If the secretary mails this regular mail notice
within five business days of mailing the notice of tax due to the same address as the secretary
mails the notice of tax due by certified mail, then the notice transmitted by regular mail shall
be deemed to have been received by the taxpayer or dealer for the purposes of this
Subsection on the earlier of the date that the United States Postal Service record indicates
that it first attempted to deliver the notice of tax due to the taxpayer or dealer or on the
seventh business day from mailing. A certificate of mailing or other proof of mailing from
the United States Postal Service shall establish that this copy of the notice of tax due was
transmitted by regular mail. Other evidence may be used to alternatively establish the
presumption of delivery provided for in this Subsection, including an affidavit of the person
who transmitted the notice attesting to the fact that it was transmitted in accordance with the
provisions of this Subsection.
(2) Notwithstanding any provision of law to the contrary, if the secretary in his sole
discretion chooses not to send the copy of the notice of tax due provided for in Paragraph (1)
of this Subsection, the absence of transmitting the notice by regular mail shall not be used
to establish that a notice of tax due was either not mailed or not received.
(3) If the secretary in his sole discretion sends the copy of the notice of tax due
provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no
impact on the time within which the amount of tax due is required to be paid or paid under
protest or, as provided in this Section, the time within which the assessment becomes final.
D. Nothing in this Section shall be construed as denying the right of the taxpayer to
pay the assessment under protest within sixty calendar days from the date of the notice
provided for in Subsection B of this Section or to claim a refund of the assessment after
payment, all in a manner as is hereinafter set out in this Chapter.
*Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 2004, No. 197, §1; Acts 2023, No. 289, §1; Acts 2024, No. 300, §1, eff. May 28, 2024.*
##### **§ 47:1569** Collection by distraint and sale authorized {#sec-47-1569 omnilex-key=us-la-statutes--rs-title-47--47:1569}
When any taxpayer fails to pay any tax, penalty and interest assessed, as provided in this Sub-title, the collector may proceed to enforce the collection thereof by distraint and sale.
##### **§ 47:1570** Distraint defined {#sec-47-1570 omnilex-key=us-la-statutes--rs-title-47--47:1570}
The words "distraint" or "distrain" as used in this Sub-title, shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due under the provisions of this Sub-title.
Property exempt from seizure by R.S. 13:3881 is exempt from distraint and sale herein.
##### **§ 47:1571** Distraint procedure {#sec-47-1571 omnilex-key=us-la-statutes--rs-title-47--47:1571}
Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which, signed by the collector or his authorized assistants shall be sent by registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person. This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold. Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale. The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later. The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all. If the sale is continued to a new date it shall be readvertised.
##### **§ 47:1572** Surrender of property subject to distraint {#sec-47-1572 omnilex-key=us-la-statutes--rs-title-47--47:1572}
Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants, making such levy, surrender such property, or rights to property of which he is in possession, or which he subsequently comes into possession, until such time as the levy is recalled, subject to distraint, to the collector or his authorized assistant, unless such property or right is, at the time of demand, subject to an attachment or execution under any judicial process. Any such person failing or refusing to surrender any such property or rights shall be liable to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costs and charges which are due.
*Amended by Acts 1972, No. 597, §1.*
##### **§ 47:1573** Sale of distrained property {#sec-47-1573 omnilex-key=us-la-statutes--rs-title-47--47:1573}
A. After notifying all reasonably ascertainable interested third parties the secretary or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to satisfy the tax, penalties, interest, and costs due. The property shall not be sold if the price to the highest bidder is less than two-thirds of the appraised value. In that case, the secretary shall readvertise the sale of the property in the same manner as the original sale, and the same delays must elapse. At the second offering, the property shall be sold for cash at whatever price it will bring. He shall give to the purchaser a certificate of sale which will be prima facie evidence of the right of the secretary to make the sale, and conclusive evidence of the regularity of his proceedings in making the sale, and which will transfer to the purchaser merchantable title in and to the property sold.
B. The purchaser shall be liable for nothing beyond the purchase price. He shall pay the full purchase price to the Department of Revenue despite the existence of any mortgage, lien, or privilege on the property inferior in rank to that of the Department of Revenue.
C. The Department of Revenue shall give the purchaser a release from the security interest, mortgage, lien, or privilege of the Department of Revenue and from all inferior security interests, mortgages, liens, and privileges, and shall direct the recorder of mortgages or proper filing officer to cancel their inscriptions insofar as they affect the property sold, and no further. All writings affecting the property which were recorded prior to distraint of the property shall not be affected by the sale of the property by the secretary pursuant to this Subtitle.
D. The Department of Revenue shall pay the inferior security interests, mortgages, liens, and privileges, after payment of the costs and the amount due the Department of Revenue. When the sum remaining after payment of the cost and the amount due the Department of Revenue is insufficient to pay such inferior claims in full, the Department of Revenue shall deposit the remainder with the court and proceed by contradictory motion against the inferior creditors to have their claims referred to in the proceeds of the sale.
*Acts 1992, No. 954, §1, eff. July 9, 1992; Acts 1997, No. 658, §2.*
##### **§ 47:1574** Collection by summary court proceeding authorized {#sec-47-1574 omnilex-key=us-la-statutes--rs-title-47--47:1574}
In addition to any other procedure provided in this Subtitle or elsewhere in the laws of this state; and for the purpose of facilitating and expediting the determination and trial of all claims for taxes, penalties, interest, attorney fees, or other costs and charges arising under this Subtitle, there is hereby provided a summary proceeding for the hearing and determination of all claims by or on behalf of the state, or by or on behalf of the collector, for taxes, excises, and licenses and for the penalties, interest, attorney fees, costs or other charges due thereon, by preference in all courts, all as follows:
(1) All such proceedings, whether original or by intervention or third opposition, or otherwise, brought by or on behalf of the state, or by or on behalf of the collector, for the determination or collection of any tax, excise, license, interest, penalty, attorney fees, costs or other charge, claimed to be due under any provision of this Subtitle, shall be summary and shall always be tried or heard by preference, in all courts, original and appellate, whether in or out of term time, and either in open court or chambers, at such time as may be fixed by the court, which shall be not less than two nor more than ten days after notice to the defendant or opposing party.
(2) All defenses, whether by exception or to the merits, made or intended to be made to any such claim, must be presented at one time and filed in the court of original jurisdiction prior to the time fixed for the hearing, and no court shall consider any defense unless so presented and filed. This provision shall be construed to deny to any court the right to extend the time for pleading defenses; and no continuance shall be granted by any court to any defendant except for legal grounds set forth in the Louisiana Code of Civil Procedure.
(3) That all matters involving any such claim shall be decided within forty-eight hours after submission, whether in term time or in vacation, and whether in the court of first instance or in an appellate court; and all judgments sustaining any such claim shall be rendered and signed the same day, and shall become final and executory on the fifth calendar day after rendition. No new trial, rehearing or devolutive appeal shall be allowed. Suspensive appeals may be granted, but must be perfected within five calendar days from the rendition of the judgment by giving of bond, with good and solvent security, in a sum double that of the total amount of the judgment, including costs. Such appeals, whether to a court of appeals or to the Supreme Court, shall be made returnable in not more than fifteen calendar days from the rendition of the judgment.
(4) Whenever the pleadings filed on behalf of the state, or on behalf of the collector, shall be accompanied by an affidavit of the collector or of one of his assistants or representatives or of the counsel or attorney filing the same, that the facts as alleged are true to the best of the affiant's knowledge or belief, all of the facts alleged in said pleadings shall be accepted as prima facie true and as constituting a prima facie case, and the burden of proof to establish anything to the contrary shall rest wholly on the defendant or opposing party.
(5) The provisions of this Section shall apply only in the following instances:
(a) The proceeding is for collection of a tax assessment that has become final, or to which the provisions of RS. 47:1567 or 1568 apply.
(b) A jeopardy assessment has been or could be issued against the defendant pursuant to R.S. 47:1566 for the same tax.
(c) A rule to cease business has been or is concurrently brought against the defendant pursuant to R.S. 47:314, 1574.1, or 1582.
(d) The matter also involves the special authority to enforce collection of taxes collected or withheld from others pursuant to R.S. 47:1561.1.
*Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:1574.1** Failure to pay tax collected from others; rule to cease business {#sec-47-1574.1 omnilex-key=us-la-statutes--rs-title-47--47:1574.1}
A. On motion in a court of competent jurisdiction, the secretary may take a rule on
a taxpayer, to show cause in not less than two or more than ten days, exclusive of holidays,
why the taxpayer should not be ordered to cease from further pursuit of his business for
failure to pay to the state amounts collected from others by his business as sales and use tax
or as withholding income tax, along with any interest, penalty, and costs related to such
taxes. Such rule may be taken only for amounts due as a result of assessments or judgments
which have become final and non-appealable.
B. This rule may be tried out of term and in chambers, and shall always be tried by
preference.
C.(1) If the rule is made absolute, the order rendered thereon shall be considered a
judgment in favor of the state, and the court shall enjoin and prohibit the taxpayer from the
further pursuit of his business until such time as he has paid the delinquent tax, interest,
penalties, and all costs or has entered into an agreement with the secretary to do so.
(2) If the secretary files a subsequent motion with the court alleging a violation of
the injunction, the court shall hold a hearing in not less than two days or more than ten days,
exclusive of holidays, to determine whether such violation has occurred. Upon a showing by
the secretary that there has been a violation of the injunction, the court shall consider the
violation to be a contempt of the court and shall punish the violator in accordance with law,
and every violation of the injunction shall be considered as a contempt of court.
D. Whenever the pleadings filed on behalf of the secretary shall be accompanied by
an affidavit of the secretary or of one of his assistants or representatives or of the attorney
filing the same, that the facts as alleged are true to the best of the affiant's knowledge or
belief, all of the facts alleged in the pleadings shall be accepted as prima facie true and as
constituting a prima facie case, and the burden of proof to establish anything to the contrary
shall rest wholly on the taxpayer.
E. The collection procedure provided for in this Section shall be in addition to any
other collection procedure provided by law. When issuing an order pursuant to this Section,
the Board of Tax Appeals or any other court of competent jurisdiction, upon proper showing,
may render a money judgment against the taxpayer and in favor of the collector in the
amount of any final and nonappealable assessment, together with all penalties, interest,
attorney fees, and costs due.
*Acts 2001, No. 202, §1, eff. July 1, 2001; Acts 2019, No. 367, §1, eff. June 18, 2019.*
##### **§ 47:1574.2** Suit to enjoin certain preparers; cease and desist order {#sec-47-1574.2 omnilex-key=us-la-statutes--rs-title-47--47:1574.2}
A.(1)(a) In a court of competent jurisdiction or the Board of Tax Appeals, the
secretary may commence suit to enjoin any preparer from further engaging in any conduct
described in Subsection B of this Section or from further action as a preparer.
(b) During the pendency of a suit to enjoin, the court or Board of Tax Appeals may
issue a temporary restraining order or preliminary injunction upon a showing by the secretary
that continued conduct by the preparer creates an immediate threat to taxpayers. Any
application for a preliminary injunction shall be assigned for hearing not less than two nor
more than ten days after service of the notice. If the suit is pending in the Board of Tax
Appeals, the hearing and issuance of a preliminary injunction may be conducted by the
chairman or any member of the board designated by him.
(2)(a) If the secretary finds that a preparer has engaged in any conduct described in
Subsection B of this Section and that continued conduct creates an immediate threat to
taxpayers, the secretary may issue an order to the preparer directing the preparer to cease and
desist from the activity or conduct.
(b) The order shall be issued in the name of the state of Louisiana under the official
seal of the secretary of the Department of Revenue and shall be served by certified mail or
personal service.
(c) If the preparer to whom the secretary directs a cease and desist order does not
cease and desist the activity or conduct immediately after service of the order, the secretary
may demand a penalty of twenty-five dollars per return for each violation in the suit to enjoin
provided for in Paragraph (1) of this Subsection.
(d) Nothing in this Paragraph shall authorize the secretary to issue a cease and desist
order to any certified public accountant, enrolled agent, or attorney at law who is authorized
to appear before the board pursuant to R.S. 47:1414.
(e) The secretary shall not be required to issue an order to cease and desist before
seeking an injunction pursuant to Paragraph (1) of this Subsection.
B. In any action under Paragraph (A)(1) of this Section, the court may enjoin the
preparer from further engaging in any conduct specified in this Subsection if the court finds
that injunctive relief is appropriate to prevent the recurrence of this conduct. The court may
enjoin conduct when a preparer has done any of the following:
(1) Prepared any return, report, claim for refund, or other claim that includes a
substantial understatement of a taxpayer's liability due to a frivolous or fraudulent position.
For purposes of this Section, the following terms shall have the following meanings:
(a) "Substantial understatement" means a case in which the understatement of the
amount of tax payable or the overstatement of the amount of tax creditable or refundable
exceeds the greater of ten percent of the tax required to be shown for the taxable period on
the return, report, claim for refund, or other claim or one thousand dollars.
(b) "Frivolous position" means any position that is knowingly advanced in bad faith,
is patently improper, reflects a desire to delay or impede the administration of Louisiana tax
laws by using unreasonable, baseless, unsubstantiated or questionable facts or is identified
by the Internal Revenue Service as frivolous.
(c) "Fraudulent position" means any position taken with the intent to evade taxes or
that is a willful attempt to defraud or evade taxes that are due.
(2) Prepared any return, report, claim for refund, or other claim that includes an
understatement of a taxpayer's liability due to willful or reckless conduct. For purposes of
this Section, "willful or reckless conduct" shall have the same meaning as provided by
Section 6694 of the Internal Revenue Code.
(3) Negotiated a check issued to a taxpayer by the Department of Revenue without
the permission of the taxpayer.
(4) Engaged in any conduct subject to any criminal penalty provided in this Title.
(5) Engaged in any other fraudulent or deceptive conduct that substantially interferes
with the proper administration of the tax laws of the state of Louisiana.
C.(1) If the court finds that a preparer has engaged in any conduct described in
Subsection B of this Section and that an injunction prohibiting the conduct would not be
sufficient to prevent the person's interference with the proper administration of the tax laws
of Louisiana, the court may enjoin the person from acting as a preparer in the state of
Louisiana.
(2) The fact that the person has been enjoined from preparing tax returns or claims
for refund for the United States or any other state, in the five years preceding the petition for
an injunction, shall establish a prima facie case for an injunction to be issued pursuant to this
Section. For purposes of this Section, "state" shall mean a state of the United States, the
District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular
possession subject to the jurisdiction of the United States.
D. Notwithstanding any provision of law to the contrary, if a preparer is prohibited
from preparing returns as part of a criminal prosecution brought pursuant to this Title,
whether by consent or otherwise, this prohibition shall have the same effect and be subject
to the same enforcement provisions as an injunction issued under this Section without the
necessity of a separate suit to enjoin. The criminal court's imposition of a prohibition or the
acceptance of a plea agreement containing such prohibition shall serve as the injunction order
for purposes of this Section.
E.(1) For purposes of this Section, the term "preparer" shall mean any of the
following:
(a) Any person who prepares any return, report, claim for refund, or other claim that
is filed with the secretary of the Department of Revenue.
(b) Any person who owns or operates a business, the primary activity of which is the
preparation of any return, report, claim for refund, or other claim that is filed with the
secretary of the Department of Revenue, and employs one or more persons in such business.
(c) Any person who prepares a substantial portion of a return, report, claim for
refund, or other claim that is filed with the secretary of the Department of Revenue and does
not sign as the preparer, but rather has the taxpayer sign as if the return, report, claim for
refund, or other claim were self-prepared.
(2) Nothing in this Subsection shall be construed to include in the definition of
"preparer" either of the following:
(a) Any employee who prepares a return, report, claim for refund, or other claim for
the employer by whom he is regularly and continuously employed.
(b) An attorney or other tax advisor whose association with a return, report, claim
for refund, or other claim is limited to that of rendering advice to a taxpayer or preparer and
was not otherwise involved in preparing the return, report, claim for refund, or other claim
for which advice was rendered.
F.(1) Any preparer who violates an injunction or order pursuant to this Section shall
pay a penalty of not less than fifty dollars for each return, report, claim for refund, or other
claim prepared in violation of the injunction.
(2) The penalty provided for by this Subsection shall be an obligation that may be
assessed, collected, and enforced against the preparer in the same manner as if it were a tax
due.
G.(1) If the secretary files a motion alleging a violation of an injunction or order
issued pursuant to this Section, a hearing shall be held in not less than two days or more than
ten days, exclusive of holidays, to determine whether a violation has occurred.
(2) Upon a showing by the secretary that there has been a violation of the injunction,
the court or Board of Tax Appeals shall consider the violation to be a contempt of the court
and shall punish the violator in accordance with law, and every violation of the injunction
shall be considered as a separate act of contempt.
*Acts 2018, No. 526, §1, eff. July 1, 2018; Acts 2022, No. 429, §1, eff. June 15, 2022.*
##### **§ 47:1574.3** Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate {#sec-47-1574.3 omnilex-key=us-la-statutes--rs-title-47--47:1574.3}
A. The secretary may refuse to register or issue or may revoke a state sales tax resale
certificate to a business that has reorganized if the purpose of the reorganization is to evade
the payment of sales and use taxes or withholding taxes when the taxes have been collected
but not remitted to the department.
B. As used in this Section:
(1) "Evade" means the deliberate failure to pay tax, interest, and penalty that the
taxpayer knows are due.
(2) "Reorganization" means any of the following:
(a) The transfer of a majority of the assets of one business to another business, where
any of the persons having an interest in the ownership or management in the former business
maintain an ownership or management interest in the new business, either directly or
indirectly.
(b) A mere change in identity or form of ownership.
(c) A mere continuation of the former business based on significant shared features
including ownership, personnel, assets, or general business activity.
C. The new business resulting from the reorganization for the purpose of evading the
payment of sales and use taxes or withholding taxes when the taxes have been collected but
not remitted to the department is not entitled to be registered or to receive a resale certificate
from the secretary until all sales, use, and withholding taxes, penalties, and interest due have
been paid in full.
D. A reorganization with the purpose of evading state sales and use or withholding
tax collected but not remitted to the department shall subject the owner of the business to a
penalty of five thousand dollars. This penalty shall be in addition to any other tax, interest,
and penalties for which the business or the owner of the business may be liable.
*Acts 2018, No. 527, §1, eff. July 1, 2018.*
##### **§ 47:1575** Injunctions prohibited {#sec-47-1575 omnilex-key=us-la-statutes--rs-title-47--47:1575}
No court of this state shall issue any process whatsoever to restrain the collection of any tax, penalty, interest, or other charge imposed in this Sub-title.
##### **§ 47:1576** Remittance of tax under protest; suits to recover {#sec-47-1576 omnilex-key=us-la-statutes--rs-title-47--47:1576}
A.(1)(a) Except as otherwise provided in Subsection B of this Section, any taxpayer
protesting the payment of any amount found due by the secretary of the Department of
Revenue, or the enforcement of any provision of the tax laws in relation thereto, shall remit
to the Department of Revenue the amount due and at that time shall give notice of intention
to either file suit or file a petition with the Board of Tax Appeals for purposes of recovery
of such tax.
(b) In the case of sales or use taxes that are required to be collected and remitted by
a selling dealer as provided for in R.S. 47:304, the purchaser, in order to avail himself of the
alternative remedy provided by this Section, shall remit protested sales or use tax to the
selling dealer, and shall retain copies of documentation evidencing the amount of the sales
or use tax paid to the dealer on the transactions. On or before the twentieth day of the month
following the month of the transactions on which the selling dealer charged the tax, the
purchaser shall inform the department by certified mail or other reasonable means of the
dates and amounts of the protested taxes that were charged by the selling dealer, and shall
give notice of the purchaser's intention to either file suit or file a petition with the Board of
Tax Appeals for purposes of recovery of the tax.
(2) Upon receipt of this notice, the amount remitted to the Department of Revenue
or the amount of protested taxes that have been paid to the selling dealer shall be placed in
an escrow account and held by the secretary or his duly authorized representative for a period
of thirty days. If suit is filed for recovery of the tax within the thirty-day period, or if a
petition is filed with the Board of Tax Appeals for recovery of the tax paid within the thirty-day period, the funds in the escrow account shall be further held pending the outcome of the
suit, the petition, or an appeal therefrom.
(3) If the taxpayer prevails, the secretary shall refund the amount to the claimant,
with interest at the rate established pursuant to R.S. 13:4202(B) from the date the funds were
received by the Department of Revenue or the due date, determined without regard to
extensions, of the tax return, whichever is later, to the date of such refund. Payments of
interest authorized by this Section shall be made from funds derived from current collections
of the tax to be refunded.
(4) There shall be no penalty for underpayments of estimated tax with regard to
amounts paid under protest and such amounts paid under protest are not required to be paid
until the due date of the return determined without regard to extensions.
B. For income and corporation franchise tax purposes, in instances where the
payment of tax under protest is required to be made before the amount of tax due is
determinable, the taxpayer shall have thirty days from the due date of the tax return, or the
extended due date of such return if applicable, to file suit or a petition with the Board of Tax
Appeals for the recovery of such tax. If suit or a petition is filed within the thirty-day period
and the taxpayer prevails, the secretary shall refund the amount to the claimant, with interest
at the rate established pursuant to R.S. 13:4202 computed pursuant to R.S. 47:287.657 or
R.S. 47:617 in the case of corporation taxes or R.S. 47:115 in the case of individual income
tax.
C. This Section shall afford a legal remedy and right of action in the Board of Tax
Appeals as provided by law, or in any state court having jurisdiction of the parties and
subject matter, for a full and complete adjudication of any and all questions arising in the
enforcement of this Subtitle as to the legality of any tax accrued or accruing or the method
of enforcement thereof. In such action, service of process upon the secretary shall be
sufficient service, and he shall be the sole necessary and proper party defendant in any such
suit.
D. This Section shall be construed to provide a legal remedy in the Board of Tax
Appeals or the state courts in case such taxes are claimed to be unconstitutional under any
provision of the United States Constitution or Constitution of Louisiana, including an
unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act
of Congress or the United States Constitution, or the Constitution of Louisiana.
E. Upon request of a taxpayer and upon proper showing by such taxpayer that the
principle of law involved in an additional assessment is already pending before the courts for
judicial determination or pending before the Board of Tax Appeals, the taxpayer, upon
agreement to abide by the decision of the courts, the Board of Tax Appeals, or by a final
judgment of a court upon a timely appeal of a decision of the Board of Tax Appeals, may
remit the additional assessment under protest, but need not file an additional suit or petition.
In such cases, the tax so paid under protest shall be placed in an escrow account and held by
the secretary until the question of law involved has been determined by the courts, the Board
of Tax Appeals, or by a final judgment of a court upon a timely appeal of a decision of the
Board of Tax Appeals, and shall then be disposed of as therein provided.
*Acts 1991, No. 558, §1; Acts 1997, No. 270, §1; Acts 1997, No. 658, §2; Acts 1999, No. 200, §1, eff. Oct. 1, 1999; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.*
##### **§ 47:1576.1** Settlement offers {#sec-47-1576.1 omnilex-key=us-la-statutes--rs-title-47--47:1576.1}
A. Written settlement offers on matters in litigation shall be submitted to the secretary. The secretary shall respond with a written acceptance, rejection or counter offer within three months of the date the settlement offer is received. In responding to a settlement offer, the secretary may consider the hazards of litigation.
B. If the secretary fails to accept, reject, or make a counteroffer as provided for in this Subsection within three months of the date the taxpayer's settlement offer is received, the secretary's conduct shall constitute unreasonable delay by the department within the meaning of R.S. 47:1601(A)(2)(d), and interest shall be abated from the date the taxpayer's settlement offer was received through the date a written acceptance, rejection or counter offer is provided to the taxpayer.
*Acts 2006, No. 119, §1, eff. June 2, 2006.*
##### **§ 47:1576.2** Installment agreements; fees {#sec-47-1576.2 omnilex-key=us-la-statutes--rs-title-47--47:1576.2}
A. The total amount of tax due on any tax return shall be paid no later than the date
the return is required to be filed. However, if the taxpayer qualifies for an installment
payment agreement, the secretary may consider an installment payment agreement for any
taxes, interest, and penalties due, subject to the following requirements:
(1) The secretary shall charge a fee of one hundred five dollars to establish a
standard installment payment agreement with a taxpayer. All payments for installment
payment agreement fees shall be paid to the secretary of the Department of Revenue.
(2) If the taxpayer defaults on the installment payment agreement, the secretary shall
charge a fee of sixty dollars to reinstate the agreement. Payment of the reinstatement fee
shall be made to the secretary of the Department of Revenue.
(3) Notwithstanding the provisions of Paragraph (1) of this Subsection, the secretary
shall not charge a fee to enter into a standard installment payment agreement with any
taxpayer whose adjusted gross income is less than or equal to twenty-five thousand dollars.
(4) Money received by the secretary from fees imposed pursuant to this Section shall
be deposited into the state treasury and, after compliance with the requirements of Article
VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and
Redemption Fund, shall be designated as self-generated revenues of the Department of
Revenue.
B. The secretary may adopt rules and regulations in accordance with the
Administrative Procedure Act to implement the fees provided for in this Section.
*Acts 2015, No. 130, §1, eff. July 1, 2015.*
##### **§ 47:1576.3** Fresh Start Proper Worker Classification Initiative {#sec-47-1576.3 omnilex-key=us-la-statutes--rs-title-47--47:1576.3}
A. For the purposes of this Section, the following terms have the meanings ascribed
to them:
(1) "Applicant" means any association, corporation, estate, firm, individual, joint
venture, limited liability company, partnership, receiver, syndicate, trust, or any other entity,
combination, or group that submits or arranges through a representative for the submission
of an application to request relief under the Fresh Start Proper Worker Classification
Initiative for a tax administered by the department.
(2) "Application" means a completed application to request relief under the Fresh
Start Proper Worker Classification Initiative and all supplemental information including but
not limited to cover letters, schedules, reports, and any other documents that provide
evidence of the applicant's qualification for the Fresh Start Proper Worker Classification
Initiative. Supplemental information requested by the department and timely provided by
the applicant shall be considered part of the application.
(3) "Application date" means the date a fully completed application requesting relief
under the Fresh Start Proper Worker Classification Initiative is received by the department.
Supplemental information requested by the department and timely provided by the applicant
shall not extend or delay the application date.
(4) "Class of workers" means a group of workers who perform the same or similar
services.
(5) "Commission" means Louisiana Works.
(6) "Department" means the Department of Revenue.
(7) "Secretary" means the secretary of the Department of Revenue.
B. The Fresh Start Proper Worker Classification Initiative is optional and provides
a taxpayer with an opportunity to voluntarily reclassify his worker as an employee for a
future tax period. To be eligible, a taxpayer shall meet all of the following requirements:
(1) Apply to the Fresh Start Proper Worker Classification Initiative between January
1, 2023, and December 31, 2023.
(2) Produce a certificate of proof of workers' compensation coverage for the
employee.
(3) Enter into a closing agreement with the department.
C. The Fresh Start Proper Worker Classification Initiative applies to taxpayers that
are currently treating their workers as independent contractors or other nonemployees and
want to prospectively treat the workers as employees. To be eligible, a taxpayer shall have
consistently treated the workers for the previous three years as nonemployees and shall have
filed any required Form 1099-MISC, Form 1099-NEC, or equivalent form with the Internal
Revenue Service with respect to those workers, consistent with the nonemployee treatment.
D.(1) An eligible taxpayer that participates in the Fresh Start Proper Worker
Classification Initiative agrees to prospectively treat the class or classes of workers identified
in the application as employees for future tax periods and is not liable for any withholding
tax or related interest and penalties with respect to any amounts paid to any workers before
the date on which the taxpayer is accepted for participation in the Fresh Start Proper Worker
Classification Initiative.
(2) An eligible taxpayer shall not be entitled to any relief from unemployment tax,
interest, or penalties pursuant to this Section but may seek relief in accordance with R.S.
23:1775.
(3) An eligible taxpayer may request that Louisiana Works develop with the taxpayer
a reasonable payment schedule for unemployment taxes owed for the look-back period as
defined in R.S. 23:1771. However, payment of all outstanding unemployment liabilities
shall not be required prior to acceptance of the taxpayer's application.
E.(1) An eligible taxpayer that wishes to participate in the Fresh Start Proper Worker
Classification Initiative shall submit an application for participation in the program to the
department on a form prescribed by the secretary. The department shall contact the taxpayer
or authorized representative to complete the application process once it has reviewed the
application and verified the taxpayer's eligibility.
(2) An accepted application constitutes a joint closing agreement between the
taxpayer and the department.
(3)(a) The closing agreement shall constitute confirmation by the taxpayer to treat
the class or classes of workers identified in the application as employees and to comply with
any and all reporting and payment obligations related to withholding tax, unemployment tax,
and workers' compensation coverage for the period subsequent to the effective date of the
agreement.
(b) Notwithstanding any provision of law to the contrary, any reclassification of a
class or classes of workers performing the following services shall be limited to withholding
tax and shall not be eligible for reclassification as an employee for purposes of
unemployment tax:
(i) Any services that are statutorily excluded from the definition of employment
provided for in R.S. 23:1472.
(ii) Any service performed in the employ of a state, and political subdivision of the
state, or of an Indian tribe, or any instrumentality of the state, any political subdivision of the
state, or any Indian tribe, which is wholly owned by one or more states, political
subdivisions, or Indian tribes, but only if the service is excluded from employment as defined
in the Federal Unemployment Tax Act.
(iii) Any service performed by an individual in the employ of a religious, charitable,
educational, or other organization, but only if the service is excluded from employment as
defined in the Federal Unemployment Tax Act.
(4) The closing agreement shall become effective on the date that the taxpayer
receives notice from the department that the taxpayer's application is accepted.
(5) Failure to comply with the terms of the closing agreement and this Section may
nullify the acceptance of the taxpayer's application. If an acceptance is nullified, the taxpayer
shall become liable for withholding tax, interest, and penalties determined to be due for prior
periods.
(6) The secretary may disclose any information provided in an application or in
support of an application to Louisiana Works in order to coordinate the review and
consideration of the application. Any information furnished shall be considered confidential
and privileged and held by Louisiana Works as provided for in R.S. 47:1508.
F. The following employers shall not be eligible to participate in the program:
(1)(a) Employers that are currently under audit concerning the classification of the
classes of workers by the Internal Revenue Service, the United States Department of Labor,
or by a state government entity.
(b) Employers who are contesting in court the classification of the class or classes
of workers from a previous audit by the Internal Revenue Service, the United States
Department of Labor, the department, or Louisiana Works.
(c) Employers who have withheld state income taxes from the amounts paid to any
worker and who have not remitted the tax to the department.
(2) For the purposes of Subparagraphs (1)(a) and (b) of this Subsection, a taxpayer
that is a member of an affiliated group within the meaning of Section 1504(a) of the Internal
Revenue Code shall be ineligible if any member of the affiliated group is under an
employment, withholding, or unemployment tax audit.
G. A finding that a taxpayer failed to provide information or documentation to reveal
a fact material to an eligibility determination or made a material misrepresentation as to any
eligibility requirement shall immediately nullify the acceptance of the taxpayer's application.
H. The department shall have the authority to promulgate rules and regulations for
the administration of the Fresh Start Proper Worker Classification Initiative. Additionally,
the department shall promulgate rules and regulations no later than July 1, 2023, establishing
a voluntary disclosure program for reporting undisclosed liabilities for withholding taxes that
would have been due for workers who were not classified as employees.
*Acts 2022, No. 406, §2.*
##### **§ 47:1576.4** Safe harbor {#sec-47-1576.4 omnilex-key=us-la-statutes--rs-title-47--47:1576.4}
Any putative employer meeting the requirements provided for in this Section shall
not owe withholding tax, interest, or penalties otherwise due for the workers to whom these
requirements apply:
(1) Reporting consistency. The putative employer timely filed all required federal
tax and information returns for independent contractors who were paid six hundred dollars
or more, such as Form 1099-MISC or Form 1099-NEC. Relief is not available for any
worker for whom the employer did not file the required information return.
(2) Substantive consistency. The putative employer and any predecessor always
treated the worker as an independent contractor; however, if any similar worker was treated
as an employee, relief is not available.
(3)(a) Reasonable basis. The putative employer had a reasonable basis for not
treating the worker as an employee including any of the following:
(i) The putative employer relied on a court case or Internal Revenue Service ruling.
(ii) The putative employer was previously audited and the Internal Revenue Service
considered employment taxes but did not reclassify the workers.
(iii) Independent contractor treatment is common in the putative employer's industry
for workers providing similar services.
(iv) The putative employer and any predecessor always treated the worker as an
independent contractor.
(v) The putative employer relied on legal advice or advice of an accountant.
(b) Notwithstanding any contrary provision of this Paragraph, if any similar worker
was treated as an employee, relief is not available.
*Acts 2022, No. 406, §2.*
##### **§ 47:1577** Tax obligation to constitute a lien, privilege and mortgage {#sec-47-1577 omnilex-key=us-la-statutes--rs-title-47--47:1577}
A. Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest, or attorney fee due under the provisions of this Subtitle, shall operate as a lien, privilege, and mortgage on all of the property, rights to property, or after-acquired property of the tax debtor, both movable and immovable, which said lien, privilege, and mortgage shall be enforceable in any court of competent jurisdiction in an action, at law, or may be enforced as otherwise provided by this Subtitle. The lien, privilege, and mortgage shall arise at the time the tax is assessed or at the time a return thereof is filed, whichever occurs first. The lien, privilege, and mortgage created herein shall continue upon all property, rights to property, or after-acquired property, both movable and immovable, belonging to the tax debtor until the liability for the amount assessed or a judgment against the tax debtor arising out of such liability is satisfied or becomes unenforceable by reason of lapse of time.
B. The secretary may cause notice of such lien, privilege, and mortgage to be recorded at any time after the tax becomes due or the assessment is made, and regardless of whether or not then payable, according to the following:
(1) Notices of liens, privileges, and mortgages upon immovable property shall be filed in the office of the parish recorder of mortgages of any parish wherein the secretary has reason to believe the tax debtor owns immovable property.
(2)(a) Notices affecting movable property, including titled motor vehicles subject to R.S. 32:701 et seq. not held as inventory for sale or lease, shall be filed with the clerk of court of any parish or in the case of Orleans Parish, with the recorder of mortgages thereof (the "filing officer"), for inclusion in the master index of information maintained by the secretary of state.
(b) The notice herein provided shall be on a form prescribed by the secretary and shall be accepted by all filing officers. Nonstandard form penalties shall not be applicable to such filings presented pursuant to this Section.
(3) All costs associated with filing the notices provided for herein shall be assessed against the taxpayer. The amount of such costs shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due.
C. The lien, privilege, and mortgage shall not be valid against any mortgagee, purchaser, secured party, judgment lien creditor, or person holding a repairman's or vendor's privilege whose interest in any property of the tax debtor is perfected prior to the time notice of the lien, privilege, and mortgage is recorded in the mortgage records of any parish wherein the secretary has reason to believe the tax debtor owns property or filed in the office of the clerk of court of the parish of East Baton Rouge, or both. The lien, privilege, and mortgage shall affect the rights of all other third parties from the date the assessment is made or a return thereof is filed, whichever occurs first, and shall take their respective ranks by virtue of such.
D. The secretary shall promulgate rules and regulations as necessary to implement this Section under the Administrative Procedure Act.
*Acts 2003, No. 878, §1, eff. July 1, 2003.*
##### **§ 47:1578** Cancellation of lien, privilege, and mortgage; compromises {#sec-47-1578 omnilex-key=us-la-statutes--rs-title-47--47:1578}
A. In any case where the tax, penalty, or interest secured by a recorded lien,
privilege, and mortgage have been paid, the secretary or his authorized assistants or
attorneys may authorize the cancellation thereof.
B. In other cases, the secretary may authorize the cancellation or release of a lien,
privilege, or mortgage subject to the following terms and conditions:
(1) The secretary, upon application of a taxpayer, may authorize the cancellation of
any lien, privilege, or mortgage or other encumbrance recorded by virtue of this Subtitle,
provided the taxpayer furnishes a surety bond in favor of the secretary executed by a surety
company duly qualified to do business in this state in an amount of not less than one and
one-half times the amount of the obligation due, including penalties, interest, and other costs
incurred.
(2) The secretary may authorize the release of any immovable property from the
effect and operation of any lien, privilege, mortgage, or other encumbrance, recorded by
virtue of this Subtitle, provided, that the secretary is satisfied that the remaining immovable
property belonging to the tax debtor and upon which the lien, privilege, and mortgage bears,
is valued at not less than the amount of the remaining tax obligation, including all penalties,
interest and other costs incurred, and the amount of all prior liens upon such property. In
determining the value of the remaining property, due consideration shall be given to prior
ranking encumbrances, if any exist on the property.
(3) The secretary may issue a certificate of release of any part of the property subject
to any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Subtitle, if
there is paid over to the secretary in partial satisfaction of the liability an amount determined
by the secretary, which shall not be less than the value, as determined by the secretary, of the
interest of the state of Louisiana in the part to be released, or the secretary determines at any
time that the interest of the state of Louisiana in the part to be released has no value. In
determining the value of the interest of the state of Louisiana in the part to be released, the
secretary shall give consideration to the value of the part and to all prior ranking liens or
other encumbrances existing on the part to be released.
(4)(a) Notwithstanding any other provision of this Chapter, the secretary, with the
approval of two assistant secretaries, may compromise any judgments for taxes of five
hundred thousand dollars or less exclusive of interest and penalty, including assessments for
such amounts which are equivalent to judgments upon a determination that any of the
following apply:
(i) There is serious doubt as to the collectibility of the outstanding judgment.
(ii) There is serious doubt as to the taxpayer's liability for the outstanding judgment.
(iii) The administration and collection costs involved would exceed the amount of
the outstanding liability.
(b) This authority is wholly discretionary, and no taxpayer shall have a right to a
compromise under the provisions of this Paragraph.
(c) Each application for compromise of a judgment shall be accompanied by a
nonrefundable application fee of one hundred eighty-six dollars, made payable to the
secretary of the Department of Revenue. Money received by the secretary from this fee shall
be deposited into the state treasury and, after compliance with the requirements of Article
VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and
Redemption Fund, shall be designated as self-generated revenues of the Department of
Revenue.
(d) The submission of any offer in compromise shall be accompanied by a
nonrefundable initial payment of twenty percent of the amount of the offer. This payment
shall be applied to the tax liability.
(e) A complete record of all such compromises shall be kept by the secretary, shall
be open to public inspection, and, notwithstanding the provisions of R.S. 47:1508 and
1508.1, each such compromise shall be published in the department's annual report.
C. The certificate of release or cancellation of lien, privilege, or mortgage herein
provided shall be on a form prescribed by the secretary and shall be accepted by all filing
officers. Nonstandard form penalties shall not be applicable to such filings presented
pursuant to this Section.
D. All fees or costs associated with the cancellation or release of a lien, privilege, or
mortgage provided for herein shall be assessed against the taxpayer.
E. The secretary shall promulgate such rules and regulations as are necessary to
implement this Section under the Administrative Procedure Act.
*Amended by Acts 1958, No. 307, §1; Acts 1997, No. 1383, §1, eff. July 15, 1997; Acts 2004, No. 56, §1, eff. May 21, 2004; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 130, §1, eff. July 1, 2015.*
##### **§ 47:1579** Prescription of taxes, interest, and penalties {#sec-47-1579 omnilex-key=us-la-statutes--rs-title-47--47:1579}
There shall be no prescription running against any state tax, license, excise, interest, penalty or other charge levied under this Sub-title, except that ordained in the Constitution of Louisiana.
##### **§ 47:1580** Suspension and interruption of prescription {#sec-47-1580 omnilex-key=us-la-statutes--rs-title-47--47:1580}
A. The prescription running against any state tax, license, excise, interest, penalty,
or other charge shall be suspended by any of the following:
(1) The secretary's action in assessing any such amounts in the manner provided by
law.
(2) The filing of a summary proceeding in court.
(3) The filing of any pleading, either by the secretary or by a taxpayer, with the Board
of Tax Appeals or any state or federal court.
(4) The filing of a false or fraudulent return, as defined in R.S. 47:1605(B)(2),
provided that suspended prescription shall begin to run again upon notice to the secretary of
the filing of the false or fraudulent return or upon the subsequent filing of a return which is
not false or fraudulent.
(5) Repealed by Acts 1997, No. 1348, §2, eff. July 15, 1997.
B. The running of such prescription shall also be suspended prior to the lapse of the
prescriptive period set out in the Constitution of Louisiana as hereinafter provided:
(1) For any period by means of a written agreement between the taxpayer and the
secretary of the Department of Revenue; or
(2) With respect to income tax, for any period by means of a written agreement
entered into between a taxpayer and the United States Internal Revenue Service suspending
the prescription of federal income tax; or
(3) With respect to income tax, for any period from the time of the commencement
of an audit or examination of a taxpayer by the United States Internal Revenue Service, or
during the period that assessment of tax remains open pursuant to the provisions of 26 U.S.C.
6501(e) resulting in an adjustment to the taxpayer's United States income tax, until one year
from the time the secretary of the Department of Revenue is notified by the taxpayer or the
federal government of an agreed change to the taxpayer's United States income tax return.
(4) With respect to bankruptcy, for any period from the time the taxpayer files for
bankruptcy until six months after the bankruptcy case is closed.
(5)(a) By the filing of a claim for refund for the period for which a refund is
requested, which shall suspend prescription for the same period in order for the secretary to
determine whether the taxpayer owes any other liability under the provisions of R.S.
47:1622.
(b) The collector may not assert a collection remedy against a taxpayer for a tax that
would have been prescribed but for this Paragraph except through a defense, answer, or
reconventional demand in offset of an action concerning the claim for refund.
(c) The provisions of Subparagraph (a) of this Paragraph governing the suspension
of prescription shall not apply in the following circumstances:
(i) The claim for refund referenced in this Paragraph has been granted.
(ii) The claim for refund referenced in this Paragraph is denied and the refund denial
is final and nonappealable.
(iii) A judgment of the Board of Tax Appeals concerning the refund referenced in
this Paragraph has become final.
C.(1) The failure to file any return required to be filed by this Subtitle shall interrupt
the running of prescription, and prescription shall not commence to run again until the
subsequent filing of such return. Once prescription commences to run, the tax, license,
excise, interest, penalty, or other charge which is reported on such return shall prescribe in
three years after the thirty-first day of December of the year of the filing of the return.
However, if a taxpayer who does not file a tax return required to be filed by this Subtitle later
becomes responsible for the filing of such a return due to a final court decision rendering a
transaction or other activity as taxable, and the laws, regulation, or jurisprudence of this state
previously classified that transaction, or other activity as nontaxable, this provision shall not
apply and prescription shall run as if the taxpayer had timely filed the return.
(2) The interruption of the running of prescription due to the failure to file a return
reporting a state tax shall not apply to any state tax periods for which the secretary and the
taxpayer have entered into a valid and enforceable voluntary disclosure agreement.
(3) The provisions of this Subsection shall apply to use tax returns only when the
amount due exceeds five hundred dollars for the tax levied.
Acts 1983, No. 396, §1, eff. Jan. 1, 1984; Acts 1985, No. 761, §1, eff. Aug. 1, 1985;
Acts 1997, No. 658, §2; Acts 1997, No. 957, §1, eff. July 10, 1997; Acts 1997, No. 957, §1,
eff. July 10, 1997 (Applicable to all taxpayers in bankruptcy or who file for bankruptcy and
to all taxable persons that have not prescribed for any reason whatsoever as of July 10,
1997); Acts 1997, No. 1348, §§1, 2, eff. July 15, 1997 (Applicable to return, for all taxable
periods beginning after December 31, 1997); Acts 2001, No. 103, §1, eff. July 1, 2001; Acts
2001, No. 1167, §1, eff. June 29, 2001; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts
2019, No. 367, §1, eff. June 18, 2019.
NOTE: SEE ACTS 1985, NO. 761, §2.
NOTE: See S.C.R. No. 32 of the 1996 1st Ex. Sess. re legislative intent.
##### **§ 47:1581** Prescription of assessments as judgments {#sec-47-1581 omnilex-key=us-la-statutes--rs-title-47--47:1581}
Any tax, penalty, interest, or other charges duly assessed under this Sub-title, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the Constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.
##### **§ 47:1582** Failure to remit tax collected on behalf of the state; rule to cease business {#sec-47-1582 omnilex-key=us-la-statutes--rs-title-47--47:1582}
A. Failure by any person obligated to collect any tax from taxpayers on behalf of the state to remit such taxes collected shall, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent and the secretary has the authority, on motion in a court of competent jurisdiction, to take a rule on such person, to show cause in not less than two or more than ten days, exclusive of holidays, why such person should not be ordered to cease from further pursuit of business. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state, prohibiting the person from the further pursuit of said business until he has paid the delinquent tax, interest, penalties, and costs, and every violation of the injunction shall be considered as a contempt of court and punished according to law.
B. The provisions of this Section shall not apply if the taxpayer has entered into an installment agreement for the payment of delinquent taxes with the department and is in compliance with the terms of the agreement.
*Acts 2001, No. 254, §1, eff. June 1, 2001.*
##### **§ 47:1583** Federal tax refund offset fees {#sec-47-1583 omnilex-key=us-la-statutes--rs-title-47--47:1583}
At such times as monies are received as a result of an offset of a federal income tax refund under the provisions of Section 6402(e) of the Internal Revenue Code, the taxpayer shall be given a credit for the amount of the offset less a deduction for the offset fee imposed by the Internal Revenue Service.
*Acts 2001, No. 69, §1, eff. July 1, 2001.*
##### **§ 47:1584** Innocent spouse rule {#sec-47-1584 omnilex-key=us-la-statutes--rs-title-47--47:1584}
A. In addition to the provisions of R.S. 47:101(B)(7), a natural person shall be relieved from liability for any tax, penalties, interest, or other amounts for the applicable tax year as provided in this Section as if the person is an innocent spouse as provided for in this Section.
B. A spouse shall be relieved from such liability to the extent that such liability is attributable to the failure to file a report or return, or to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle, and occurs under the following conditions:
(1) The spouse is a spouse of a taxpayer who failed to file a report or return, or who failed to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle, or the spouse of a taxpayer whose business entity so failed.
(2) The spouse establishes that he did not know of, and had no reason to know of such failure.
(3) Taking into account all of the facts and circumstances, it is inequitable to hold the spouse liable for the failure to file or pay a tax, penalty, interest or other amount as required under any provision of this Subtitle attributable to such actions of the other spouse.
(4) The spouse elects the benefits of this Section not later than two years after the date the secretary has begun collection activities with respect to the spouse making the election. However, the secretary may nevertheless relieve the spouse of such liability as provided for in this Section, if she further finds both of the following:
(a) Either the spouse had little or no involvement with the actions of the other spouse, and that the spouse did not know of, and had no reason to know of, such actions, or that the spouse was mentally or physically coerced to maintain silence regarding such actions.
(b) Taking into account all the facts and circumstances, it is inequitable to hold the spouse liable for any failure to file a return or report or failure to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle.
C.(1) If a spouse who otherwise qualifies for relief under Subsection B of this Section establishes he did not know, and had no reason to know, the actions of his spouse leading to the failure to file or pay, then such spouse shall be relieved of liability for tax, interest, penalties, and other amounts to the extent that such liability is attributable to the actions of the other spouse of which the spouse did not know and had no reason to know.
(2) In addition, a spouse who qualifies for relief pursuant to this Section may have any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Subtitle cancelled on any property that the spouse can show to the satisfaction of the secretary is for the spouse's personal use, such as the place where the spouse resides.
Acts 2005, No. 295, §1, eff. June 29, 2005.
NOTE: See Acts 2005, No. 295, §2, relative to retroactivity.
#### **PART IV** INTEREST AND PENALTIES
##### **§ 47:1601** Interest on unpaid taxes {#sec-47-1601 omnilex-key=us-la-statutes--rs-title-47--47:1601}
A.(1) When any taxpayer fails to pay a tax, or any portion thereof, on or before the day where it is required to be paid under the provisions of this Subtitle, interest shall be added to the amount of tax due and such interest shall be computed from the statutory payment date of the tax until the tax is paid. The rate of interest shall be as provided for in Paragraph (A)(2) of this Subsection. However, in the case of a waiver of restrictions and delays as provided for in R.S. 47:1565.1, if the taxpayer pays the tax due within ten days after the notice of assessment is mailed to him, the interest shall be computed to the thirtieth day after the filing of such waiver or to the date the deficiency is paid, whichever is earlier. The interest provided for herein shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced in a separate action or in the same action for collection of the tax and, unless otherwise provided for in this Title, shall not be waived or remitted.
(2)(a) With respect to tax obligations, interest shall be determined as follows:
(i) Prior to January 1, 2006, interest shall accrue at the rate of one and one-quarter percent per month and for any fraction of a month.
(ii) Effective January 1, 2006, interest shall accrue at an annual rate of six percentage points above the rate provided for in R.S. 9:3500(B)(1).
(iii) Effective January 1, 2007, interest shall accrue at an annual rate of five percentage points above the rate provided for in R.S. 9:3500(B)(1).
(iv) Effective January 1, 2008, interest shall accrue at an annual rate of four percentage points above the rate provided for in R.S. 9:3500(B)(1).
(v) Effective January 1, 2009, interest shall accrue at an annual rate of three percentage points above the rate provided for in R.S. 9:3500(B)(1).
(b) In no event shall the interest rate provided for in Subparagraph (a) of this Paragraph exceed one and one-quarter percent per month and for any fraction of a month.
(c) Abatement of interest attributable to unreasonable errors and delays by the department. In the case of any assessment of interest attributable in whole or in part to any unreasonable error or delay by the secretary or her designee (acting in an official capacity) in performing a ministerial or managerial act, the secretary may abate all or any part of such interest for any period. For purposes of the preceding sentence, an error or delay shall be taken into account only if no significant aspect of such error or delay can be attributed to the taxpayer involved and after the department has contacted the taxpayer in writing with respect to such deficiency or payment.
(d) In order to promote the effective administration of the tax laws of this state, the secretary may provide by rules and regulations promulgated pursuant to the Administrative Procedure Act for the compromise of the amount of interest to be added to the amount of the tax due as computed pursuant to this Section. A complete record of all such compromises shall be kept by the secretary, shall be open to public inspection and, notwithstanding the provisions of R.S. 47:1508 and 1508.1, shall be published in the department's annual report.
(e) Waiver of interest when a managed audit is performed as agreed to by the secretary and the taxpayer. The secretary may waive all or a part of the interest that would otherwise accrue on any amount identified to be due in a managed audit performed under the provisions of R.S. 47:1541(D).
(3) Computation of interest on notices of tax due. When a notice is issued for unpaid taxes, the interest computation date on the notice shall be fifteen days after the issue date of the notice.
(a) If payment is received on or before the fifteenth day after the issue date, no refund of interest shall be issued.
(b) If payment is received after the fifteenth day but on or before the thirtieth day, no additional interest will be assessed.
(c) If payment is not received on or before the thirtieth day following the issue of the notice, the provisions of this Paragraph shall not apply to the notice and interest will continue to accrue as provided in Paragraph (A)(1) or (2) of this Section.
B. Notwithstanding any provision of this Section or of any other Section of this Subtitle, the interest on any amount of tax outstanding on a specific date shall be computed at the rate applicable on such date.
C. Interest at the rate established by R.S. 47:1624 shall be paid by a corporation on any underpayment of tax determined in accordance with R.S. 47:287.445.
D.(1) When an individual income taxpayer files a tax return as required by Chapter 1 of this Subtitle on or before the tax return's due date, including extensions, and the secretary does not notify the taxpayer of any additional amounts owed within eighteen months of the tax return's due date, without regard to extensions, or date of filing, whichever is later, the interest imposition shall be suspended for the period beginning eighteen months after the tax return's due date, without regard to extensions, or date of filing, whichever is later, and shall not begin again until twenty-one days after the date of the secretary's notice to the taxpayer of any additional amounts due.
(2) The suspension of interest shall not apply if the tax return was not filed by the due date, including extensions, or in any case for which fraud or criminal penalties are assessed.
(3) The suspension of interest shall not apply when a taxpayer whose federal income tax return has been adjusted fails to furnish a statement to the secretary disclosing the nature and amounts of such adjustments within the prescribed period of time pursuant to R.S. 47:103(C). If the taxpayer timely furnishes such a statement and the taxpayer did not receive notice of additional amounts owed to the Internal Revenue Service within eighteen months of the tax return's due date, without regard to extensions, or date of filing, whichever is later, the provisions of Paragraph (1) of this Subsection shall apply.
*Amended by Acts 1970, No. 663, §1; Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1992, No. 588, §1; Acts 1999, No. 205, §1, eff. June 11, 1999; Acts 2001, No. 788, §1, eff. Jan. 1, 2006; Acts 2005, No. 454, §1, eff. Aug. 1, 2005; Acts 2006, No. 180, §1, eff. Jan. 1, 2007; Acts 2011, No. 171, §1, eff. June 24, 2011.*
##### **§ 47:1602** Penalty for failure to make timely return; penalties related to nonpayment or underpayment {#sec-47-1602 omnilex-key=us-la-statutes--rs-title-47--47:1602}
A. When any taxpayer fails to make and file any return required to be made under
the provisions of this Subtitle before the time that the return becomes delinquent or when any
taxpayer fails to timely remit to the secretary of the Department of Revenue the total amount
of tax that is due on a return which he has filed, there shall be imposed, in addition to any
other penalties provided, a specific penalty to be added to the tax.
(1) In the case of a failure to file a tax return or of the filing of a return after the
return becomes delinquent, the specific penalty shall be five percent of the total tax due on
the return if the failure or delinquency is for not more than thirty days, with an additional five
percent for each additional thirty days or fraction thereof during which the failure or
delinquency continues, not to exceed twenty-five percent of the tax in the aggregate.
(2)(a) Except as provided in Paragraph (3), in the case of the filing of a return
without remittance of the full amount due, the specific penalty may be five percent of the
unremitted tax if the failure to remit continues for not more than thirty days, with an
additional five percent for each additional thirty days or fraction during which the failure to
remit continues. The penalty imposed by this Paragraph for each thirty-day period shall be
calculated only on the additional amount due from the taxpayer after the deduction of
payments timely submitted, or submitted during any preceding thirty-day period when the
return and payments are not received within the time prescribed determined with regard to
any extension of time.
(b) The penalty provided by this Paragraph shall not be imposed for any thirty-day
period for which the penalty provided by Paragraph (1) is due.
(c) The penalties provided for by Paragraph (1) of this Subsection and this Paragraph
shall not be imposed for more than five thirty-day periods in total for each tax return required
to be filed.
(3)(a) In the case of individual income tax, if the full amount of tax due on the return
is not paid on or before the due date prescribed for payment of such tax, the specific penalty
may be one-half of one percent of the unremitted tax if the failure to remit continues for not
more than thirty days, with an additional one-half of one percent for each additional thirty
days or fraction during which the failure to remit continues. The penalty imposed by this
Paragraph for each thirty-day period shall be calculated only on the additional amount due
from the taxpayer, when the return and payments are not received within the time prescribed
determined with regard to any extension of time.
(b) The penalty provided by this Paragraph shall not be imposed for any thirty-day
period for which the penalty provided by Paragraph (1) is due.
(4)(a) When any taxpayer files a return required to be made under the provisions of
this Subtitle and pays the amount shown on the face of the return, but fails to pay the full
amount of tax actually due for the period within thirty calendar days from the date of notice
and demand therefor pursuant to R.S. 47:1562(B), the specific penalty may be one-half of
one percent of the additional tax due. If the failure to pay the additional tax due continues
for more than thirty days, an additional one-half of one percent shall be imposed for each
additional thirty days or fraction during which the failure to pay continues.
(b) The penalty imposed by this Paragraph for each thirty-day period shall be
calculated only on the additional amount due from the taxpayer, and shall not be imposed for
any thirty-day period for which the penalty provided by Paragraph (1), (2), or (3) of this
Subsection is due.
(5) The penalties provided for by this Subsection shall not exceed twenty-five
percent of the tax in the aggregate.
B. The penalties provided for by this Section shall be an obligation to be collected
and accounted for in the same manner as if it were part of the tax due, and can be enforced
either in a separate action or in the same action for the collection of the tax.
C. The penalty for failure to make application and pay any registration fee levied
under Chapter 4, Subtitle II of this Title, shall be three dollars or an amount as computed as
otherwise provided in this Section, whichever is greater.
D.(1) Notwithstanding any other provision of the law to the contrary, any exemption
granted to a taxpayer under a tax incentive contract except a contract granted pursuant to
Article VII, Section 21(F) of the Constitution of Louisiana shall be suspended if at any time
during the contract there is a final, non-appealable judgment against the taxpayer for
nonpayment of taxes.
(2) The secretary shall send a notice by certified mail to the taxpayer at the address
given in the last report filed by the taxpayer, or to any address obtainable from any private
entity which will provide such address free of charge or from any federal, state, or local
government entity, including but not limited to the United States Postal Service or from
United States Postal Service certified software informing him of the following:
(a) That there is a final, non-appealable judgment against him for nonpayment of
taxes.
(b) That he has thirty days from the date of the notice to pay the tax, penalty, and
interest due or the exemptions granted under the tax incentive contract will be suspended.
(c) That the suspension will continue until the tax, penalty, and interest due under
the final, non-appealable judgment are paid in full.
(3) The provisions of this Section shall not apply if the taxpayer has paid the amount
due under protest in accordance with R.S. 47:1576 or has entered into an installment
agreement with the department for the payment of the amount due and is in compliance with
the terms of the agreement.
(4) For the purposes of this Subsection, during the period of suspension, the
exemptions granted under the tax incentive contract are inoperable and of no effect.
Amended by Acts 1970, No. 662, §1; Acts 1986, No. 43, §1, eff. Oct. 1, 1986; Acts
1995, No. 515, §1; Acts 1997, No. 658, §2; Acts 2002, No. 47, §1; Acts 2006, No. 77, §1;
Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.
NOTE: Paragraph (A)(4) - see Acts 2020, No. 348, §§2, 3, and 4, relative to
applicability of the Act.
##### **§ 47:1602.1** Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund {#sec-47-1602.1 omnilex-key=us-la-statutes--rs-title-47--47:1602.1}
A. In the case of failure to timely make and file any return or schedule required by the secretary to administer the provisions of the Sports Facility Assistance Fund, the penalty shall be five hundred dollars for the first such failure, one thousand dollars for the second such failure within the three-year period beginning on the due date of the first delinquent return or schedule, and two thousand five hundred dollars for each subsequent failure within the three-year period beginning on the due date of the first delinquent return or schedule.
B. In the case of failure to timely remit any payment required by the secretary to administer the provisions of the Sports Facility Assistance Fund, the penalty shall be five percent of the total payment due if the delinquency is for not more than thirty days, with an additional five percent for each additional thirty days or fraction thereof during which the delinquency continues, not to exceed fifty percent of the amount due.
*Acts 2003, No. 119, §2, eff. May 28, 2003.*
##### **§ 47:1602.2** Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020 {#sec-47-1602.2 omnilex-key=us-la-statutes--rs-title-47--47:1602.2}
A. Notwithstanding any provision of law to the contrary, the secretary of the
Department of Revenue shall waive all penalties and interest imposed pursuant to the
provisions of R.S. 47:114(F), 287.655(D), 1601, and 1602 for the late filing of any tax return
or the late payment of any tax due in or for 2019 and 2020, with an original due date between
March 11, 2020, and July 15, 2020.
B. The provisions of this Section shall apply only to taxpayers whose health was
impacted by COVID-19 or taxpayers who relied on a tax preparer for tax filing services
whose health was impacted by COVID-19 if the taxpayer or the taxpayer's tax preparer was
diagnosed with COVID-19 on or after March 11, 2020, and on or before July 15, 2020. Any
taxpayer claiming the waiver pursuant to the provisions of this Section shall retain
documentation that shall be provided upon request to the secretary of the Department of
Revenue evidencing the COVID-19 impact on their health or the health of their third-party
provider for filing services. Application for the waiver shall be in the form prescribed by the
secretary.
C. The provisions of this Section shall not apply to any tax return filed or any tax
payment submitted after November 15, 2020.
*Acts 2020 1st Ex. Sess., No. 31, §1, eff. July 1, 2020.*
##### **§ 47:1603** Waiver of penalty for delinquent filing or delinquent payment {#sec-47-1603 omnilex-key=us-la-statutes--rs-title-47--47:1603}
A.(1) If the action or failure to act resulting in a penalty pursuant to R.S. 47:1602 or
1602.1 is attributable, not to the negligence of the taxpayer, but to other cause set forth in
written form and considered reasonable by the secretary of the Department of Revenue, the
secretary may remit or waive payment of the whole or any part of the specific penalty
provided for such failure.
(2)(a) In order to promote the effective administration of the tax laws of this state,
the secretary may promulgate rules and regulations pursuant to the Administrative Procedure
Act concerning the waiver of penalties, including but not limited to the establishment of a
voluntary disclosure program.
(b) Notwithstanding any provision of law to the contrary, in any case where the
secretary and the taxpayer have entered into a valid and enforceable voluntary disclosure
agreement, the secretary may remit or waive the payment of the whole or any part of the
penalties provided for in this Subtitle.
(3) Until December 31, 2015, in any case when the penalty exceeds twenty-five
thousand dollars, it can be waived by the secretary only after approval by the Board of Tax
Appeals. However, the secretary's waiver of a penalty as part of a voluntary disclosure
program shall not require the approval of the board. Notwithstanding the provisions of R.S.
47:1508, beginning January 1, 2016, waivers of all penalties exceeding twenty-five thousand
dollars shall be subject to oversight by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs. This provision shall not apply to any
penalty the secretary remits or waives in accordance with rules and regulations promulgated
pursuant to the Administrative Procedure Act regarding the remittance or waiver of penalties
under the department's voluntary disclosure program.
B. With the exception of those situations when, in the opinion of the secretary, the
taxpayer has acted in bad faith or with intentional disregard for the laws of the state or the
regulations of the department, for any taxable year ending on or after December 31, 1996,
a reasonable cause for purposes of Subsection A of this Section shall be presumed to exist
by the secretary of the Department of Revenue under the following circumstances:
(1) An individual taxpayer or corporate taxpayer that is not a large corporation
satisfies the requirements of R.S. 47:103(D), relative to extensions for filing of an individual
or corporate tax return and the excess of the amount of tax shown on the taxpayer's
individual or corporate income tax return, over the amount of tax paid on or before the
regular due date of the return by virtue of taxes withheld by the taxpayer, payments made
pursuant to the declaration of estimated tax, and the payment in full of estimated tax liability,
is no greater than ten percent of the amount of tax shown on the individual's applicable
Louisiana income tax return. Any balance due shown on the taxpayer's individual or
corporate income tax return is remitted with the return.
(2) Any individual taxpayer or corporate taxpayer that is not a large corporation
satisfies any of the requirements as provided by law, relative to notice to the secretary of
federal tax adjustments, and the taxpayer files an amended Louisiana individual income tax
return based upon the adjustments to the federal income tax return, and pays the additional
tax shown thereon, plus applicable interest accrued thereon pursuant to R.S. 47:1601, within
ninety days after the federal adjustments have been made and accepted by the taxpayer,
provided that if the taxpayer does not receive a statement of the federal adjustments until
after he accepts the adjustments, he shall have ninety days from the receipt of such statement
within which to file the amended Louisiana income tax return and pay the tax shown thereon,
plus applicable interest.
(3) The Louisiana income tax return of any individual taxpayer or any corporation
that is not a large corporation is adjusted as the result of an audit by the Department of
Revenue if within sixty days after the Louisiana audit adjustments have been made and
accepted by the taxpayer, the taxpayer pays the additional tax due, plus applicable accrued
interest thereon pursuant to R.S. 47:1601.
C. For purposes of this Section, the term "large corporation" means any corporation,
or predecessor corporation, which had taxable income of one million dollars or more for any
taxable year in the three taxable years immediately preceding the taxable year involved.
*Amended by Acts 1958, No. 439, §1; Acts 1981, No. 845, §1, eff. Aug. 2, 1981; Acts 1986, No. 43, §1, eff. Oct. 1, 1986; Acts 1987, No. 8, §1, eff. Oct. 1, 1987; Acts 1995, No. 422, §1; Acts 1997, No. 248, §1, effective for taxable periods beginning after December 31, 1996; Acts 1997, No. 658, §2; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.*
##### **§ 47:1604** Penalty for false or fraudulent return {#sec-47-1604 omnilex-key=us-la-statutes--rs-title-47--47:1604}
When the taxpayer files a return that is false or fraudulent or grossly incorrect and the
circumstances indicate that the taxpayer had intent to defraud the state of any tax due under
this Subtitle, there shall be imposed, in addition to any other penalties provided, a specific
penalty of seventy-five percent of the tax found to be due. This specific penalty shall be an
obligation to be collected and accounted for in the same manner as if it were a part of the tax
due, and can be enforced either in a separate action or in the same action for the collection
of the tax.
*Amended by Acts 2020, No. 348, §1, eff. Jan. 1, 2021.*
##### **§ 47:1604.1** Accuracy-related penalty {#sec-47-1604.1 omnilex-key=us-la-statutes--rs-title-47--47:1604.1}
A.(1) Finding of negligence. For negligent failure to comply with any provisions of
this Subtitle or any rules and regulations of the department, when the provisions of R.S.
47:1604 and Subsection D of this Section do not apply the secretary may assess a penalty
equal to twenty percent of the tax deficiency found to be due as a result of the taxpayer's
negligence.
(2)(a) A penalty equal to the amount of the penalty that would be due pursuant to
Paragraph (1) of this Subsection shall be presumed to apply if the taxpayer understates tax
liability by ten percent or more but did not demonstrate a willful disregard of the tax laws of
this state.
(b) The penalty provided for pursuant to this Paragraph shall not be applicable if a
taxpayer's understatement was due to reasonable cause where the taxpayer acted in good
faith.
B. Large individual income tax deficiency. In the case of individual income tax, if
a taxpayer understates tax table income, by any means, by an amount equal to twenty-five
percent or more of adjusted gross income the secretary may assess a penalty of ten percent
of the deficiency in addition to any penalty provided for in Subsection A of this Section.
C. Other large tax deficiency. In the case of a tax other than individual income tax,
if a taxpayer understates tax liability by twenty-five percent or more, the secretary may assess
a penalty of ten percent of the deficiency in addition to any penalty provided for in
Subsection A of this Section.
D. Willful disregard for Louisiana tax laws. (1) If a taxpayer has demonstrated a
willful disregard of the tax laws of this state, the secretary may assess a penalty of forty
percent of the tax deficiency found to be due.
(2) If the penalty under this Subsection applies, then the penalty due pursuant to the
provisions of Subsection A, B, or C of this Section shall not be applicable.
E. Definitions. For purposes of this Section, the following terms shall have the
following meanings unless the context clearly indicates otherwise:
(1) "Adjusted gross income" means gross income as defined in Section 62 of the
Internal Revenue Code.
(2) "Negligent failure" means any failure to make a reasonable attempt to comply
with the tax laws of this state, or a careless or reckless disregard for the tax laws of this state.
(3) "Willful disregard" means voluntarily and intentionally acting in violation of the
tax laws of this state. The secretary shall use this definition of "willful disregard" when
determining whether a penalty shall be imposed for the willful disregard of the tax laws of
this state. Willful disregard shall be presumed when a taxpayer fails to timely remit tax
withheld or collected from others, absent a showing of good cause.
*Added by Acts 1958, No. 240, §1; Acts 2015, No. 128, §1, eff. July 1, 2015; Acts 2020, No. 348, §1, eff. Jan. 1, 2021.*
##### **§ 47:1604.2** Insufficient funds check or electronic debit in payment of taxes; penalty {#sec-47-1604.2 omnilex-key=us-la-statutes--rs-title-47--47:1604.2}
In the event a check or electronic debit used to make payment of a tax, interest, penalty, or fee due under this Subtitle is returned unpaid by the bank on which it is drawn for any reason related to the account on which the check or electronic debit is written, such shall constitute a failure to pay the tax, interest, penalty, or fee due and a specific penalty shall be imposed on the taxpayer in addition to all other penalties provided by law; provided however, upon sufficient proof being furnished to the secretary by the bank that the bank was at fault for the nonpayment of the check or electronic debit, the secretary shall waive the penalty provided for in this Section. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax, interest, penalty, or fee that is due in payment of which the check or electronic debit was given and may be enforced in a separate action or in any action instituted for the collection of the tax, interest, penalty, or fee. The specific penalty imposed under this Section shall be an amount equal to the greater of one percent of the check or electronic debit or twenty dollars. After receipt of three insufficient fund checks or electronic debits during any two-year period, the secretary of the Department of Revenue may require payment of the taxes, interest, penalties, or fees due by the taxpayer to be paid by certified check, money order, or cash.
*Added by Acts 1971, No. 135, §1; Amended by Acts 1976, No. 96, §1, eff. Jan. 1, 1977; Acts 1986, No. 44, §1, eff. Oct. 1, 1986; Acts 1997, No. 658, §2; Acts 2004, No. 65, §3.*
##### **§ 47:1605** Examination and hearing costs {#sec-47-1605 omnilex-key=us-la-statutes--rs-title-47--47:1605}
A. If any taxpayer fails to make any return required by this Subtitle, or makes a grossly incorrect report, or a false or fraudulent report, and the secretary, in performance of his duty to ascertain the amount of tax due, makes an examination of books, records, or documents, or an audit thereof, or conducts a hearing, or subpoenas witnesses, then there may be added to the amount of tax found to be due, a specific penalty, in addition to any other penalty provided, in an amount as itemized by the secretary to compensate for all costs incurred in making such examination or audit, or in holding such hearing, or in subpoenaing and compensating witnesses. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due and can be enforced either in a separate action or in the same action for the collection of the tax.
B. For the purposes of this Section, the following terms shall have the following meanings:
(1) "Grossly incorrect report" means any report filed where there is a substantial understatement of tax for any taxable period. The understatement is substantial if it exceeds the greater of:
(a) Ten percent of the tax required to be shown on the return for the taxable period.
(b) Ten thousand dollars.
(2) "False or fraudulent report" means any report filed with the intent to evade taxes, or a willful attempt to defraud or evade taxes that are due.
C. Notwithstanding any other provision of law to the contrary, no penalty shall be imposed under this Section with respect to any portion of an underpayment when a taxpayer has made a grossly incorrect report if the taxpayer shows that there was a reasonable cause for the underpayment of such portion and that the taxpayer acted in good faith with respect to such portion.
*Acts 1997, No. 687, §1; Acts 1999, No. 1032, §1.*
##### **§ 47:1606** Distraint cost penalty {#sec-47-1606 omnilex-key=us-la-statutes--rs-title-47--47:1606}
Whenever the secretary uses the distraint procedure to enforce the collection of any tax, there shall be imposed with respect to the tax for the collection of which the distraint procedure is used a specific penalty in an amount to compensate for the costs of the distraint procedure, provided that the amount charged by a third party for distraint concerning the seizure of a vehicle shall not exceed two hundred seventy-five dollars. This specific penalty shall be in addition to any penalty assessed as provided by law and shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and may be enforced either in a separate action or in the same action for the collection of the tax.
*Added by Acts 1971, No. 134, §1; Acts 2004, No. 166, §1, eff. June 10, 2004.*
##### **§ 47:1607** Interest on erroneous refunds {#sec-47-1607 omnilex-key=us-la-statutes--rs-title-47--47:1607}
The secretary shall remove interest which has accrued on an erroneous refund which has accrued up to the date the taxpayer is requested to repay a refund issued in error if the taxpayer did not cause the erroneous refund in any way and the refund does not exceed fifty thousand dollars. The secretary may remove or reduce interest on all other erroneous refunds or on refunds issued in error due to a ministerial act of the department, based on the facts and circumstances of each case. If the interest that was reduced or removed was reported as a deduction on the tax return of the taxpayer, the taxpayer must report the reduction or removal of interest as income on his tax return for the year the interest was reduced or removed.
*Acts 2003, No. 36, §1, eff. May 23, 2003.*
##### **§ 47:1608** Disposition of penalties and self-generated revenue {#sec-47-1608 omnilex-key=us-la-statutes--rs-title-47--47:1608}
A. Beginning July 1, 2022, the disposition of all state taxes, interest, and penalties
collected by or on behalf of the Department of Revenue pursuant to the provisions of this
Title shall be governed by the following:
(1) State taxes and interest. Beginning July 1, 2022, an amount equal to one percent
of all taxes and interest collected by or on behalf of the secretary of the Department of
Revenue pursuant to the provisions of Chapter 1, 2, 2-A, 2-B, or 5 of this Subtitle, shall be
designated as self-generated revenue of the Department of Revenue.
(2) Penalties. Beginning July 1, 2022, the full amount of penalties collected by the
secretary of the Department of Revenue pursuant to this Part, shall be transferred to the state
treasury for deposit into the state general fund, provided that only the compensatory expenses
and fees collected pursuant to R.S. 47:1602.1, 1604.2, 1605, and 1606 shall be designated
as self-generated revenue of the Department of Revenue.
B. Subject to appropriation by the legislature, monies designated as self-generated
revenues pursuant to the provisions of this Section, together with any other revenues
otherwise self-generated by the secretary, shall be used by the Department of Revenue for
the administration and collection of taxes, the operation of the department, and fulfilling of
the department's obligations related to the costs of tax adjudication, and may be retained by
the secretary and carried forward for such purposes.
*Acts 2020, No. 348, §1, eff. Jan. 1, 2021.*
#### **PART V** REFUNDS OF OVERPAYMENTS
##### **§ 47:1621** Refunds of overpayments authorized {#sec-47-1621 omnilex-key=us-la-statutes--rs-title-47--47:1621}
A. For the purpose of this Chapter, "overpayment" means a payment of tax, penalty,
or interest when none was due; the excess of the amount of tax, penalty, or interest paid over
the amount due; or the payment of a penalty that is later waived or remitted by the secretary,
provided that the power of the secretary to refund overpayments shall be as prescribed and
limited in this Section.
B. The secretary shall make a refund of each overpayment where it is determined
that:
(1) The tax was overpaid because of an error on the part of the taxpayer in
mathematical computation on the face of the return or on any of the supporting documents.
(2) The tax was overpaid because of a construction of the law on the part of the
taxpayer contrary to the secretary's construction of the law at the time of payment.
(3) The overpayment was the result of an error, omission, or a mistake of fact of
consequence to the determination of the tax liability, whether on the part of the taxpayer or
the secretary.
(4) The overpayment resulted from a change made by the secretary in an assessment,
notice, or billing issued under the provisions of Chapter 18 of Subtitle II of this Title.
(5) With regard to a Louisiana income tax overpayment, the overpayment resulted
from a change in federal income tax data which formed the basis for calculation of the
Louisiana income tax.
(6) With regard to any Louisiana tax overpayment, the overpayment resulted from
an overpayment of estimated Louisiana tax.
(7) With regard to a Louisiana income tax overpayment, the overpayment resulted
from application of a Louisiana net operating loss carryover for all claims for this deduction
on any return filed on or after July 1, 2015, regardless of the taxable year to which the return
relates.
(8) The overpayment resulted from a subsequent determination that the taxpayer was
entitled to pay a tax at a reduced tax rate.
(9) The overpayment was the result of a payment that exceeded either the amount
shown on the face of the return or voucher, or which would have been shown on the face of
the return or voucher if a return or voucher were required.
(10) The tax was overpaid due to payment pursuant to an unconstitutional law,
invalid or unenforceable rule or regulation, or because of a mistake of law arising from the
misinterpretation by the collector of the provisions of any law or of any rule or regulation.
C. Notwithstanding the provisions of Subsection B, where it is determined that there
is clear and convincing evidence that an overpayment has been made, the secretary shall
make a refund, subject to conditions or limitations provided by law.
D.(1) Refunds required by the provisions of this Section shall be made out of any
current collections of the particular tax which was overpaid. The paper form for an
individual income tax return shall include provisions whereby the taxpayer may choose to
receive a refund of an overpayment by check or direct deposit. A refund for a taxpayer who
filed a paper tax return for individual income tax shall be made in accordance with the
method chosen by the taxpayer on the tax return. If the tax return does not reflect the
selection of a specific method of payment by the taxpayer, any refund due shall be paid by
check.
(2) If a taxpayer has overpaid a particular tax for more than one taxable year and
seeks a refund of the total amount, the secretary may issue the refund incrementally. The
number of increments shall not exceed the total number of years the tax was overpaid.
(3) If a refund is ordered or determined by an administrative decision or by a
judgment which has become final and non-appealable, then, notwithstanding the provisions
of Subsection G of this Section, the secretary shall make the refund within forty-five days
of the date of such administrative decision or the date such judgment has become final and
non-appealable.
(4) The first payment owed pursuant to the provisions of Paragraph (2) of this
Subsection shall be made within the time specified in Paragraph (3) of this Subsection, and
any subsequent payments shall be made no later than the same date of the respective
subsequent calendar years.
E. The secretary may recover any refunded or credited amount determined not to be
an overpayment through any collection remedy authorized by R.S. 47:1561 within two years
from December thirty-first of the year in which the refund was paid or credit was applied.
Any refunded or credited amount determined not to be an overpayment shall bear interest at
the rate provided in R.S. 47:1601, which shall be computed from the date the refund was
issued or credit was given to the date payment is received by the secretary.
F. Repealed by Acts 2019, No. 367, §2, eff. June 18, 2019.
G. Upon application by a corporation, the secretary shall pay interest to the
corporation required by R.S. 47:287.445. Such interest shall be paid within ninety days after
receipt of application and shall be paid out of any current collections of Louisiana corporate
income tax.
H. The secretary shall report monthly to the commissioner of administration the total
amount of refunds made each month. The secretary shall also report quarterly to the Joint
Legislative Committee on the Budget the total amount of refunds made each quarter and shall
specifically note when any refunds were not paid within the time period provided for in
Paragraph (D)(3) of this Section and the reason therefor.
I. The secretary is authorized to promulgate regulations pursuant to the
Administrative Procedure Act for the purpose of administration and enforcement of this
Section. Such regulations will have the full force and effect of law.
J.(1) A refund may be claimed pursuant to the provisions of this Section, subject to
the other conditions or limitations of this Chapter, on an amount paid on an otherwise final
assessment.
(2) The provisions of this Subsection shall not apply if the assessment became final
following an appeal of the assessment to the Board of Tax Appeals, or if an assessment
became final pursuant to a judgment in an action brought pursuant to R.S. 47:1576.
(3) The provisions of this Subsection shall apply only if the taxpayer or dealer
establishes that it did not receive the assessment prior to the deadline for appealing that
assessment, and the secretary did not comply with the provisions of R.S. 47:1565(D).
K. No refund shall be made for any overpayment that is based on a tax shelter, tax
sham, tax evasion scheme, or any transaction which lacks a legitimate business purpose or
otherwise fails the economic substance doctrine as determined by a final decision of a court
of competent jurisdiction.
Amended by Acts 1972, No. 565, §1; Acts 1991, No. 241, §1, eff. July 1, 1991; Acts
1992, No. 588, §1; Acts 2001 1st Ex. Sess., No. 6, §1, eff. Mar. 27, 2001; Acts 2004, No.
900, §1, eff. Jan. 1, 2005; Acts 2008, No. 826, §1, eff. July 1, 2008; Acts 2012, No. 818, §1;
Acts 2014, No. 412, §1, eff. June 4, 2014; Acts 2014, No. 560, §1, eff. June 9, 2014; Acts
2015, No. 103, §1, eff. July 1, 2015; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018,
No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §§1, 2, eff. June 18, 2019; Acts 2025,
No. 498, §4, eff. July 4, 2025.
NOTE: See Acts 2014, No. 412, §2, and Acts 2014, No. 560, §2, regarding
applicability.
NOTE: See Acts 2015, No. 103, §2, re: applicability.
NOTE: See Acts 2018, No. 143, §4, re: applicability.
##### **§ 47:1621.1** Satisfaction of rulings or judgments of the Board of Tax Appeals {#sec-47-1621.1 omnilex-key=us-la-statutes--rs-title-47--47:1621.1}
A. A final ruling or judgment of the Board of Tax Appeals concerning
the overpayment of severance taxes, issued pursuant to Part V of Chapter 17
of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 may be
applied, with the consent of the parties involved, as a credit against any state
tax liability of the taxpayer for whom the judgment or ruling was rendered.
Such credit may be applied to the income tax, corporate franchise tax, or any
other state tax liability of the taxpayer.
B. The credit may be applied to any tax liability for the taxable year or
taxable period in which the ruling or judgment becomes final. Any amount of
the credit unused in any taxable year may be carried forward for the
succeeding three taxable years.
C. For purposes of this Section, "parties involved" shall mean only the
taxpayer and the Department of Revenue.
*Acts 1989, 2nd Ex. Sess., No. 15, §2, eff. July 24, 1989; Acts 1997, No. 658, §2.*
##### **§ 47:1622** Crediting or offset of overpayments against other obligations {#sec-47-1622 omnilex-key=us-la-statutes--rs-title-47--47:1622}
A. Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary may credit the overpayment against such liability and notify the taxpayer of the action taken.
B. No refund of income or franchise tax shall be paid by the secretary until any claim of offset filed by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 has been satisfied.
*Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 1172, §8, eff. June 30, 1997.*
##### **§ 47:1623** Prescription of refunds or credits {#sec-47-1623 omnilex-key=us-la-statutes--rs-title-47--47:1623}
A. After three years from the 31st day of December of the year in which the tax
became due or after one year from the date the tax was paid, whichever is the later, no refund
or credit for an overpayment shall be made unless a claim for credit or refund has been filed
with the secretary by the taxpayer claiming such credit or refund before the expiration of said
three-year or one-year period. The maximum amount which shall be refunded or credited
shall be the amount paid within said three-year or one-year period. The secretary shall
prescribe the manner of filing claims for refund or credit.
B. Provided that in any case where a taxpayer and the secretary have consented in
writing to an extension of the period during which an assessment of tax may be made, the
period of prescription for refunding or crediting overpayments as provided in this Section
shall be extended in accordance with the terms of the agreement between the taxpayer and
the secretary.
C. No refund shall be allowed for any claim for this deduction on any return filed
on or after July 1, 2015, regardless of the taxable year to which the return relates.
D. Provided that in any case where a refund of taxes imposed by R.S. 47:295 relates
to an overpayment attributable to a net operating loss deduction carry-back election, in lieu
of the three-year period of limitation prescribed in Subsection A of this Section, the period
shall be the period which ends three years from the thirty-first day of December of the year
in which the tax for the loss year would become due, or the period prescribed in Subsection
B or E of this Section with respect to such taxable year, whichever expires later. The
provisions of this Subsection would be effective for net operating loss deduction carry-back
elections made for taxable periods ending on or after December 31, 1987.
E. Provided that where a refund or credit relates to an overpayment of income tax,
the running of prescription shall be suspended by means of:
(1) A written agreement entered into between a taxpayer and the United States
Internal Revenue Service suspending the prescription of federal income tax; or
(2) For any period from the time of the commencement of an audit of a taxpayer by
the United States Internal Revenue Service until one year from the time the secretary of the
Department of Revenue is notified by said taxpayer or the federal government of an agreed
change to the taxpayer's United States income tax return.
F.(1) Provided that in any case in which the secretary pursues any remedy for the
collection of tax pursuant to R.S. 47:1561, including the issuance of an assessment, the
period of prescription for a refund or credit for the same types of tax and tax periods shall
be suspended. However, the suspension of prescription authorized in this Subsection applies
only in any of the following circumstances:
(a) When an assessment has been issued and the taxpayer has submitted a refund
claim that is received by the collector prior to the assessment becoming final.
(b) When a summary proceeding has been filed and the taxpayer has timely appealed
such claim for refund as an offset or credit in the summary proceeding.
(c) When an ordinary suit has been filed and the taxpayer has filed a timely
reconventional demand for such refund or credit in such suit.
(2) If the refund claim would have been prescribed, but for this Subsection, the
amount of the claim found due shall be credited or offset against the underpaid tax found
due.
(3) Prescription shall not be suspended pursuant to the provisions of Paragraph (1)
of this Subsection in any of the following circumstances:
(a) An assessment has become final and non-appealable.
(b) A judgment of the Board of Tax Appeals concerning the collection remedy
referenced in Paragraph (1) of this Subsection has become final.
(c) A final judgment has been rendered by a district court in a related summary or
ordinary proceeding.
G. Notwithstanding any provision of law to the contrary, prescription shall not be
considered to have accrued until two years from the date of receipt of the Department of
Defense notice issued to the taxpayer pursuant to the provisions of the federal law for any
period in which the taxpayer received a refund from the Internal Revenue Service concerning
an adjustment to income pursuant to the provisions of the Combat-Injured Veterans Tax
Fairness Act of 2016. This prescriptive period is limited to the corresponding Louisiana
income tax refund. A taxpayer may claim this Louisiana refund by amending the Louisiana
individual income tax return for the same period in which a federal income tax refund was
granted pursuant to the Combat-Injured Veterans Tax Fairness Act of 2016. Alternatively,
a taxpayer may claim a Louisiana standard refund amount proportional to that of the federal
standard refund amount in accordance with rules promulgated by the secretary in accordance
with the Administrative Procedure Act.
Acts 1985, No. 505, §1, eff. Aug. 1, 1985; Acts 1989, No. 362, §1; Acts 1991, No.
245, §1, eff. July 2, 1991; Acts 1992, No. 1035, §1, eff. for taxable periods beginning on or
after Jan. 1, 1992; Acts 1996, No. 40, §1, eff. for taxable periods beginning on or after Jan.
1, 1997; Acts 1997, No. 658, §2; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2015, No.
103, §1, eff. July 1, 2015; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367,
§1, eff. June 18, 2019.
NOTE: FOR (E) SEE ACTS 1991, NO. 245, §2.
NOTE: See S.C.R. No. 32 of the 1996 1st Ex. Sess. re legislative intent.
NOTE: See Acts 2015, No. 103, §2, re: applicability.
##### **§ 47:1624** Interest on refunds {#sec-47-1624 omnilex-key=us-la-statutes--rs-title-47--47:1624}
A.(1)(a) Except as otherwise provided in Subparagraph (2)(a) of this Subsection, and
notwithstanding any other provision of law to the contrary, on all refunds or credits, the
secretary shall compute and allow as part of the refund or credit interest at the rate
established for tax obligations in R.S. 47:1601(A)(2) from ninety days after the later of the
due date of the return, the filing date of the return or claim for refund on which the
overpayment is claimed, or the date the tax was paid.
(b) An overpayment shall bear no interest if it is credited to the taxpayer's account.
No interest on refunds or credits shall be allowed if the secretary proves by clear and
convincing evidence that a person has deliberately overpaid a tax in order to derive the
benefit of the interest allowed by this Section. Payments of interest authorized by this Section
shall be made from funds derived from current collections of the tax to be refunded or
credited.
(c) No interest shall accrue on any overpayment that is based on a tax shelter, tax
sham, tax evasion scheme, or any transaction which lacks a legitimate business purpose or
otherwise fails the economic substance doctrine as determined by a final decision of a court
of competent jurisdiction.
(2) Repealed by Acts 2025, No. 498, §7, eff. July 1, 2025.
B. As of the date a person files a petition for relief under the uniform bankruptcy
laws of the United States as provided in 11 U.S.C. 101 et seq., no interest shall be allowed
to accrue as a part of any overpayment that relates to a pre-petition tax period.
C. The provisions of this Section shall govern the calculation of interest on all
refunds or credits resulting from the collection of any tax or administration of any provision
by or on behalf of the secretary of the Department of Revenue pursuant to any provision
contained in Title 26, Title 47, Title 51, or any other provision contained in the Louisiana
Revised Statutes of 1950. However, the provisions of this Section shall not govern for the
purposes of calculating any interest on refunds granted pursuant to the International Fuel Tax
Agreement.
D. The secretary may offset any overpayments of estimated corporate income tax
against the corporation's income tax or franchise tax for the purpose of determining the
interest due under the provisions of R.S. 47:1601 and any interest payable pursuant to the
provisions of this Section.
E. No refund of franchise tax shall be paid by the secretary until any claim of offset
filed by the office of unemployment insurance administration of Louisiana Works against the
taxpayer under R.S. 23:1733 has been satisfied.
F. Notwithstanding any provision of this Section, or any other provision of law to
the contrary, the accrual of interest shall be suspended during any period of time that a delay
in the issuance of a refund is attributable to the taxpayer's failure to provide information or
documentation required by statute or regulation.
Acts 1988, No. 46, §1, eff. June 17, 1988; Acts 2004, No. 900, §1, eff. Jan. 1, 2005;
Acts 2016, 2nd Ex. Sess., No. 10, §1, eff. July 1, 2016; Acts 2020, No. 348, §1, eff. Jan. 1,
2021; Acts 2025, No. 498, §4, eff. July 4, 2025, §7, eff. July 1, 2025.
NOTE: See Acts 2016, 2nd Ex. Sess., No. 10, §3, regarding applicability.
##### **§ 47:1624.1** Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016. {#sec-47-1624.1 omnilex-key=us-la-statutes--rs-title-47--47:1624.1}
NOTE: See Acts 2016, 2^nd^ Ex. Sess., No. 10, §3, regarding applicability.
##### **§ 47:1625** Appeals from the collector's disallowance of refund claim {#sec-47-1625 omnilex-key=us-la-statutes--rs-title-47--47:1625}
A.(1) If the collector fails to act on a properly filed claim for refund or credit within
one year from the date received by him or if the collector denies the claim in whole or in part,
the taxpayer claiming such refund or credit may appeal to the Board of Tax Appeals for a
hearing on the claim filed. No appeal may be filed before the expiration of one year from the
date of filing such claim unless the collector renders a decision thereon within that time, nor
after the expiration of sixty days from the date of mailing by registered mail by the collector
to the taxpayer of a notice of the disallowance of the part of the claim to which such appeal
relates.
(2) A taxpayer's proper appeal to the Board of Tax Appeals within sixty days from
the date on any notice of disallowance issued shall also establish that the appeal was filed
within sixty days from the date of certified or registered mailing of the notice.
B. A notice of disallowance, if issued, shall inform the taxpayer that he has sixty
days from the date of the certified or registered mailing of that notice to appeal to the Board
of Tax Appeals, and that any consideration, reconsideration, or action by the collector with
respect to such claim following the mailing of a notice by registered mail of disallowance
shall not operate to extend the period within which an appeal may be taken.
C. In answering any such appeal, the collector is authorized to assert a demand for
any tax and additions thereto that he may deem is due for the period involved in the claim
for refund or credit, and the Board of Tax Appeals shall have jurisdiction to determine the
correct amount of tax for the period in controversy and to render judgment ordering the
refunding or crediting or any overpayment or the payment of any additional tax, interest and
penalty found to be due.
*Amended by Acts 1958, No. 433, §1; Acts 2015, No. 210, §1, eff. June 23, 2015.*
##### **§ 47:1626** Board's finding of overpayment upon appeal from assessment {#sec-47-1626 omnilex-key=us-la-statutes--rs-title-47--47:1626}
Whenever the Board of Tax Appeals, pursuant to a hearing of an appeal from an assessment of the collector in accordance with R.S. 47:1564, 47:1566, or 47:1567, finds that there is no tax due and further finds that the taxpayer has made a refundable overpayment of the tax for the period for which the collector asserted the claim for additional tax, the board shall have jurisdiction to determine the amount of such overpayment, and order that such amount be refunded or credited to the taxpayer; provided, that the Board shall order no such refund or credit unless, as part of its decision, it determines that the petition of appeal in which the refund or credit was requested was filed within the period set out in R.S. 47:1623 or that a claim for the refund or credit had been filed with the collector within that period.
##### **§ 47:1627** Limitation on right of refund when petition is filed with Board of Tax Appeals {#sec-47-1627 omnilex-key=us-la-statutes--rs-title-47--47:1627}
Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:
(1) As to overpayment determined by a decision of the board, which has become final; and
(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.
#### **PART VI** CRIMINAL PENALTIES
##### **§ 47:1641** Criminal penalty for failing to account for state tax moneys {#sec-47-1641 omnilex-key=us-la-statutes--rs-title-47--47:1641}
Any person required under this subtitle to collect, account for, or pay over any tax, penalty, or interest imposed by this subtitle, who willfully fails to collect or truthfully account for or pay over such tax, penalty, or interest, shall in addition to other penalties provided by law, be fined not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than five years, or both.
*Amended by Acts 1972, No. 366, §1.*
##### **§ 47:1641.1** Automated sales suppression devices; definitions; penalties {#sec-47-1641.1 omnilex-key=us-la-statutes--rs-title-47--47:1641.1}
A. It shall be unlawful for any person to knowingly create, design, manufacture, sell, purchase, lease, install, update, repair, service, transfer, use, or possess or otherwise make available any automated sales suppression device, zapper, or phantom-ware.
B. For purposes of this Section:
(1) "Automated sales suppression device" or "zapper" means a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports, and that is any of the following:
(a) Carried on a memory stick or other flash memory data storage device, or on a removable optical disc.
(b) Accessed through an Internet link.
(c) Accessed or stored via any other means.
(2) "Electronic cash register" means a device that keeps an electronic record, register, or supporting documentation, through the use of a computer system, of data for the purpose of computing, compiling, or processing retail sales transaction data, and refers to a cash register or any other point-of-sale system.
(3) "Phantom-ware" means a hidden programming option embedded in the operating system of, or hardwired into, an electronic cash register that can be used to create a virtual second or alternate electronic cash register or to eliminate or manipulate transaction records, which may or may not be preserved in digital format, to represent either the actual or the manipulated record of transactions.
(4) "Transaction data" includes:
(a) A description of items purchased by a customer.
(b) The price for each item purchased.
(c) A taxability determination for each item.
(d) A segregated tax amount for each item taxed.
(e) The amount of cash or credit tendered.
(f) The net amount returned to the customer in change.
(g) The date and time of the purchase.
(h) The name, address, and identification number of the vendor.
(i) The receipt or invoice number of the transaction.
(5) "Transaction report" means:
(a) A report that contains but is not limited to documentation of the sales, taxes, or fees collected, media totals, and discount voids of an electronic cash register and that is printed on a cash register tape or other hard copy at the end of a day or shift.
(b) A report that documents every action performed on or by an electronic cash register and that is stored electronically.
C. Whoever violates the provisions of this Section shall be fined not more than five thousand dollars, or imprisoned with or without hard labor for not more than five years, or both.
*Acts 2012, No. 839, §1.*
##### **§ 47:1642** Criminal penalty for evasion of tax {#sec-47-1642 omnilex-key=us-la-statutes--rs-title-47--47:1642}
Any person who willfully fails to file any return or report required to be filed by the provisions of this Subtitle, or who willfully files or causes to be filed with the secretary any false or fraudulent return, report, or statement, or who willfully fails to pay such tax, penalty, or interest, or who willfully aids or abets another in the filing with the secretary of any false or fraudulent return, report, or statement, with the intent to defraud the state or evade the payment of any tax, fee, penalty, or interest, or any part thereof, which shall be due pursuant to the provisions of this Subtitle, shall be punished as follows:
(1) Fined not more than two thousand dollars or imprisoned, with or without hard labor, for not more than two years, or both, when the total actual tax exceeds one thousand dollars.
(2) Fined not more than one thousand dollars or imprisoned for not more than one year, or both, for all other violations under this Section.
*Acts 2003, No. 170, §1, eff. June 2, 2003.*
##### **§ 47:1643** Running of time limitations {#sec-47-1643 omnilex-key=us-la-statutes--rs-title-47--47:1643}
No person shall be prosecuted, tried or punished for an offense under this chapter unless the prosecution is instituted within a period of four years after the offense has been committed.
*Added by Acts 1972, No. 635, §1.*
##### **§ 47:1671** Authority to sign certain documents; validity; conclusive presumption {#sec-47-1671 omnilex-key=us-la-statutes--rs-title-47--47:1671}
A. Any return, statement, declaration, waiver, agreement, form, or other document required or permitted to be made or written, relative to matters subject to the jurisdiction of the Department of Revenue, shall be signed by the individual, person, or persons having the authority to sign such document, in accordance with forms or regulations prescribed by the secretary of the Department of Revenue. The provisions of this Section shall apply to all signatures, including signatures in digital or other electronic form.
B. Notwithstanding any provision of law to the contrary, the fact that an individual's name is signed to a return, statement, declaration, waiver, agreement to suspend prescription, installment agreement, settlement agreement, collateral agreement, offer in compromise, form, or any other document filed, entered into, or executed with the secretary, for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, interest, and other charges due the state that have been delegated to the secretary of the Department of Revenue, shall create a conclusive presumption that the document was actually signed by the individual. The word "individual" means a natural person.
C.(1) Notwithstanding any provision of law to the contrary, any return, statement, declaration, waiver, agreement to suspend prescription, installment agreement, settlement agreement, collateral agreement, offer in compromise, or any other document filed, or executed or entered into with the secretary and signed by a representative of a legal entity, for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, interest, and other charges due the state that have been delegated to the secretary of the Department of Revenue, shall create a conclusive presumption that such representative is authorized to sign on behalf of such legal entity. This conclusive presumption shall not be invalidated as to the legal entity by any lack of authority, power, or capacity of the signing representative. The fact that the name of the representative is signed on the document by such representative shall have the same force and effect as the act of the legal entity and shall be binding upon such legal entity.
(2) The term "legal entity" shall include but is not limited to a corporation, partnership, limited partnership, partnership in commendam, limited liability partnership, member-managed limited liability company, manager-managed limited liability company, sole proprietorship, deceased taxpayer's estate, or succession of a deceased taxpayer.
(3) The term "representative" shall include but is not limited to president, vice president, chief executive officer, chief financial officer, secretary, treasurer, comptroller, controller, tax officer, tax manager, partner, general partner, member, fiduciary, attorney, certified public accountant, executor, receiver, administrator, trustee, tutor, or any other legal representative.
D. Any legal entity may designate a person, referred to as a "designated tax matters person", who is also authorized to sign any of the documents described in this Section on behalf of such legal entity or any other member of the same affiliated group, as that term is defined in Section 1504 of the Internal Revenue Code. The procedure for making this designation shall be promulgated by the secretary of the Department of Revenue in accordance with regulations to be adopted by the secretary.
E. The provisions of this Section shall also apply to Chapter 2-D of this Subtitle.
*Acts 2008, No. 750, §1, eff. July 6, 2008.*
##### **§ 47:1672** Payment of taxes by receivers, referees, trustees or liquidators {#sec-47-1672 omnilex-key=us-la-statutes--rs-title-47--47:1672}
A. All receivers, referees, trustees or other officers appointed by any court, both state and federal, to administer or conduct any business in this state, or liquidators, whether judicial or extrajudicial, shall be subject to all state and local taxes applicable to such business the same as if such business were conducted by an individual or corporation, and before deducting or paying any salaries, fees or compensation to themselves or to any employees or agents, they shall pay all taxes owed by the said individual, partnership, association or corporation for whom they act, to the State of Louisiana or its subdivisions or municipalities.
B. Such receivers, referees, trustees or liquidators, upon assuming their official duties, shall immediately ascertain from the proper authority the amount of taxes owed by said individual, partnership, association or corporation, whose estate they are administering, and in the event of their failure to so ascertain or pay all such taxes, shall be personally responsible for the unpaid taxes.
C. If the assets of any partnership, association or corporation are disposed of through liquidation by the officers or directors thereof without clearance from the collector of revenue of all unpaid taxes first being obtained, such officers or directors who disposed of such assets shall be personally liable, in solido, for the full amount of such taxes and any penalty and interest due thereon.
*Amended by Acts 1972, No. 378, §1.*
##### **§ 47:1673** Application of provisions of this Chapter {#sec-47-1673 omnilex-key=us-la-statutes--rs-title-47--47:1673}
The provisions of this Chapter shall be applicable in the assessment, collection, administration, and enforcement of all taxes, licenses, fees, penalties, and interest due the state of Louisiana under any Title of the Louisiana Revised Statutes of 1950, that have been delegated to the Department of Revenue, and the remedies and procedures prescribed herein shall be in addition to and supplementary to any special remedies and procedures prescribed in any other Title of the Louisiana Revised Statutes of 1950.
*Amended by Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2010, No. 175, §5.*
##### **§ 47:1674** Exemption from claim for taxes on retirement benefits by another state {#sec-47-1674 omnilex-key=us-la-statutes--rs-title-47--47:1674}
A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of a judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan.
B. A claim or judgment in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan shall not be a lien on any property in this state owned by a resident of this state.
C. For the purposes of this Section, "pension or other retirement plan" includes:
(1) An annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual.
(2) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States.
(3) An individual retirement account.
*Acts 1993, No. 562, §1.*
##### **§ 47:1675** General administrative provisions for credits against income and corporation franchise tax {#sec-47-1675 omnilex-key=us-la-statutes--rs-title-47--47:1675}
A. Unless specifically provided for herein or in the statute granting the credit against
income or corporation franchise tax:
(1) The tax credit is not refundable.
(2) The tax credit does not carry forward or carry back.
(3) The tax credit cannot be used for taxes that became due in a tax year prior to the
year in which the credit was initially earned or granted.
(4) The tax credit is not transferable.
(5) The tax credit cannot be used to reduce interest or penalty.
(6)(a) If a tax credit has an annual or total program cap or limit on the total amount
of the credit which may be allowed to taxpayers within a certain time period, the tax credit
shall be administered on a first-come, first-served basis.
(b) However, all tax credit requests received on the same business day shall be
treated as received at the same time, and if the aggregate amount of tax credit requests
received on a single business day exceed the amount of tax credits available, tax credits shall
be approved on a pro rata basis.
B. Priority of credits. The department shall apply credits against income and
corporation franchise tax. The provisions of this Subsection shall supersede and control to
the extent of conflict with any other provision of law. Credits and payments shall be applied
in the following order:
(1) Current year nonrefundable credits with no carry forward.
(2) Refundable tax credits. Refundable credits, other than the credit provided for in
R.S. 47:6006, that are allowable against both income and corporation franchise tax shall be
applied first against income tax. Any credit in excess of the income tax liability shall then
be applied against corporation franchise tax.
(3) Any carry forward amount from a tax credit earned, granted, or received in a prior
year, in the order of the length of the carry forward period remaining, beginning with the
shortest carry forward period.
(4) Current year nonrefundable credits with a carry forward, in the order of the length
of the carry forward period, beginning with the credit with the shortest carry forward period.
(5) Tax credits that are transferable, but that are not refundable that the taxpayer
elects to apply against the tax.
(6) Refundable tax credits provided for in R.S. 47:6006.
(7) Estimated payments, the credit for withholding, and other payments of tax.
C. Definitions.
(1) When used in a statute granting a credit against income or corporation franchise
tax, the term "carryover" shall mean carry forward.
(2) Value of donations of property or services. When a credit is available for the
donation of property or services, unless otherwise provided in the statute granting the credit:
(a) The value of any donated property shall mean the fair market value of that
property.
(b) The value of any service donated shall mean the fair market value of that service
in the community in which the service was performed.
D. Unless otherwise provided in the statute granting the credit, credits against
income or corporation franchise tax are earned in the tax year in which the person has
completed all requirements set forth in the statute granting the credit.
E. Unless otherwise provided in the statute granting the credit, if two or more
taxpayers share in costs that would be eligible for any of the following credits, each taxpayer
may take the credit in proportion to that taxpayer's respective share of the costs paid or
incurred:
(1) Credit for neighborhood assistance, R.S. 47:34 and 287.749.
(2) Credit for donations to assist qualified playgrounds, R.S. 47:6008.
(3) Credit for donations to public schools, R.S. 47:6013.
(4) Credit for rehabilitation of historic structures, R.S. 47:6019.
(5) Any credit for which the statute granting the credit specifically provides for a
credit in proportion to that taxpayer's respective share of the costs paid or incurred.
(6) Any other credit listed in regulations promulgated by the secretary.
F. Application of credit.
(1) Unless otherwise provided in the statute granting the credit, credits earned,
granted, allocated, or transferred shall be claimed as follows:
(a) All entities taxed as a C corporation for federal income tax purposes shall claim
any credit allowed on their corporation income tax return.
(b)(i) If an entity not subject to Louisiana income tax acquires an income tax credit,
the credit shall flow through to partners or members as provided in the operating agreement
of the entity or shareholders as provided in the corporate bylaws of the S corporation. In the
absence of an operating agreement or corporate bylaws, the credit shall flow through to each
partner or member in accordance with the partner or member's ownership interest in the
entity, or to each shareholder in accordance with the number of issued and outstanding shares
of capital stock of the S corporation which are owned by the shareholder relative to the total
number of issued and outstanding shares of capital stock of the S corporation on the last day
of the S corporation's taxable year.
(ii) Partners or members that are C corporations shall claim their share of the credit
on their corporate income tax return.
(iii) Partners, members, or shareholders of an S corporation that are individuals shall
claim their share of the credit on their individual income tax return.
(iv) Partners, members, or shareholders of an S corporation that are estates or trusts
shall claim their share of the credit on their fiduciary income tax return.
(c) Estates or trusts shall claim any credit allowed on their fiduciary income tax
return.
(d) Individuals shall claim any credit allowed on their individual income tax return.
(2) Unless flow through of the credit is prohibited by the statute granting the credit,
if an entity not subject to Louisiana income tax or corporation franchise tax earns a credit and
has a tax year-end different from that of a partner or member, the credit is available in the
same tax year in which the partner or member is required to report any income or loss from
that entity.
(3) An entity not subject to Louisiana income tax or corporation franchise tax must
prepare and distribute to each partner or member a schedule detailing the partner or member's
share of each credit earned and any recapture that is required. Copies of these schedules
must be attached to each return on which the credit is claimed.
(4) The provisions of this Subsection shall not apply to entities that make an election
pursuant to R.S. 47:287.732.2. Beginning with the taxable year for which the election is first
made, the entity shall apply any credits earned at the entity level.
G. Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
H. Transferable income or corporation franchise tax credits.
(1) Unless otherwise provided in the statute granting the credit:
(a) A person is not required to apply a transferable credit against its own tax liability
prior to transferring all or part of the credit.
(b) If a person either earns the credit or receives the credit by flow through, the credit
will be treated as a tax item and can only be applied against tax.
(c) If a person acquires a credit through transfer, the credit is property and can be
used to pay any outstanding tax liability for the tax against which the credit was originally
granted and any related penalty and interest. Interest and penalties will continue to accrue
at the statutory rates until the date the department receives a return on which the credit is
claimed. The provisions of Paragraphs (A)(3) and (5) will not apply to this Subparagraph.
(d) A tax credit cannot be claimed on a tax return or utilized as a payment prior to
the effective date of transfer, as reflected in the Tax Credit Registry pursuant to R.S.
47:1524, between the transferor and transferee.
(e) To claim a credit on a tax return, either:
(i) The effective date of transfer shall be on or before the due date of the return,
without regard to the granting of any extension; or
(ii) On or before the due date of the return, without regard to the granting of any
extension, the transferor and transferee shall have executed a binding agreement to transfer
the credit. The agreement shall be on a form approved by the secretary. The specific project
from which the credit shall be generated, specific type of transferable credit, and the exact
amount of credit to be transferred shall not be required terms of the agreement.
(iii) For purposes of this Paragraph, "effective date of transfer" means the date of
transfer as reflected in the Tax Credit Registry pursuant to R.S. 47:1524.
(iv) A credit acquired through transfer can be applied to any allowable tax liability
that is due for the year the credit was originally earned or to any year due afterward until the
applicable carryforward period is over.
(f) A tax credit with an effective date of transfer or an executed transfer agreement
entered into after the due date of the return, without regard to the granting of any extension,
shall be applied only to any allowable tax, penalty, and interest and shall not be claimed as
a credit on a tax return.
(g) A credit acquired through transfer that is applied as a payment may be applied
to any allowable tax liability, interest, and penalty that is due provided that the applicable
carryforward period of the credit has not expired.
(2) Income from the transfer of a Louisiana transferable tax credit is income from
Louisiana sources.
I. Repealed credits and credits with sunset provisions. Unless otherwise provided
in the statute granting or repealing the credit, any remaining carry forward from a credit that
has been repealed or otherwise made inoperative shall continue to be applied and carried
forward under the provisions of the statute granting the credit immediately before it expired
or was repealed.
J. Documentation for tax credits.
(1) Record retention.
(a) For credits with no carry forward provision, original records supporting any credit
claimed must be maintained for four years following the date the return was filed claiming
the credit.
(b) For credits with a carry forward provision, original records supporting the credit
must be maintained for four years following the date on which the last return was filed
claiming the credit.
(2) Documentation supporting a tax credit shall be provided by a taxpayer claiming
a tax credit as required by rule or on forms or instructions provided by the secretary.
Acts 2005, No. 268, §1, eff. for income tax years beginning after Dec. 31, 2004, and
franchise tax years beginning after Dec. 31, 2005; Acts 2009, No. 445, §1, eff. July 8, 2009;
Acts 2016, 1^st^ Ex. Sess., No. 23, §1, eff. March 10, 2016; Acts 2016, No. 661, §2, eff. June
17, 2016; Acts 2019, No. 442, §1, eff. June 22, 2019; Acts 2025, No. 382, §§1, 2, eff. June
20, 2025.
NOTE: See Acts 2016, 1st Ex. Sess., No. 23, §2 and Acts 2016, No. 661, §3,
regarding applicability.
NOTE: See Acts 2019, No. 442, re: applicability.
##### **§ 47:1676** Debt recovery {#sec-47-1676 omnilex-key=us-la-statutes--rs-title-47--47:1676}
A.(1) It shall be the public policy of this state to aggressively pursue the collection
of accounts or claims due and payable to the state of Louisiana through all reasonable means.
The office of debt recovery, within the Department of Revenue and the attorney general's
office shall jointly serve as debt-collecting entities for any agency of the state and in that
capacity shall collect delinquent debts on behalf of all agencies which refer delinquent debts
to the office for collection. All debts owed to the state shall be referred to either the attorney
general's office or to the office of debt recovery for collection. However, all agencies which
do not have a contract with the attorney general's office for debt collection on or before
January 1, 2014, shall refer all delinquent debts to the office for collection when the debt has
been final for sixty days.
(2) Each agency shall refer non-final delinquent debts requiring legal action or legal
proceedings, other than administrative proceedings within such agency, to the attorney
general's office for collection when the debt has been delinquent for sixty days, or other time
period as provided pursuant to the referral guidelines established by the attorney general
which are incorporated into agreements between the attorney general and any such agency
or pursuant to rules promulgated by the attorney general pursuant to the Administrative
Procedure Act.
B. For purposes of this Section, the following words shall have the following
meanings unless the context clearly indicates otherwise:
(1) "Agency" means any state office, department, board, commission, institution,
division officer or other person, or functional group, existing or created, that is authorized
to exercise, or that does exercise, any function of state government in the executive branch.
For purposes of this Section, "agency" shall also mean the court only for the collection of
unpaid monetary obligations as set forth in Code of Criminal Procedure Article 894.4.
(1.1) "Agency" shall also mean any municipality, parish, or any other unit of local
government, authorized by law to perform governmental functions, including school boards
and special districts. Notwithstanding any provision of this Section to the contrary, local
government subdivisions shall be permitted but not required to refer their delinquent debt to
the office of debt recovery for collection.
(2) "Authenticated" means that the referring agency has certified the amount of the
delinquent debt, the debtor's liability, the debtor's name, address, telephone number, social
security number, and the federal or state taxpayer identification number.
(3) "Debt" means any legally collectible liquidated sum due and owing an agency,
or due and owing a person and collectible by any agency, or a judgment, order of the court,
or bond forfeiture that is properly certified by the clerk and that orders the payment of a fine
or other court-ordered penalty. The legally collectible and liquidated sum due includes
principal and accruing interest, fees, and penalties, if appropriate. "Debt" shall not include
any legally collectible liquidated sum due and owing to an agency or an individual pursuant
to the following federal programs: Title IV-A, Title IV-B, Title IV-D, Title IV-E, or Title
XX of the federal Social Security Act, 7 U.S.C. 2011 et seq., 42 U.S.C. 9858 et seq., 42
U.S.C. 5101 et seq., 42 U.S.C. 5116 et seq., 42 U.S.C. 10401 et seq.; or, any sums due on
account of overpaid unemployment compensation benefits or unpaid contributions or
reimbursements pursuant to the Louisiana Employment Security Law under R.S. 23:1471 et
seq. "Debt" shall not include any amount due for unpaid public elementary or secondary
school student fees or for unpaid elementary or secondary school student fees for students
enrolled in the Student Scholarships for Educational Excellence Program.
(4) "Delinquent debt" means a final debt that is sixty days or more past due.
(5) "Department" means the Department of Revenue.
(6) "Final" means the amount due is no longer negotiable and that the debtor has no
further right of administrative and judicial review.
(7) "Non-final delinquent debt" means any debt that an agency has notified a debtor
is owed but the debt remains unpaid, due, or negotiable for a period of sixty days or more and
such debt is not final and the debtor has further administrative or judicial review rights to
challenge the validity of the debt or the amount owed.
(8) "Office" means the office of debt recovery within the Department of Revenue.
(9) "Secretary" means the secretary of the Department of Revenue.
C.(1) Notwithstanding any other provision of law to the contrary, in addition to any
duties, powers, or responsibilities otherwise conferred, the secretary of the Department of
Revenue, through the office of debt recovery, shall collect and enforce certain delinquent
debts due to agencies according to rules promulgated by the department.
(2)(a)(i) Agencies that do not have collection contracts with the attorney general's
office for the collection of delinquent debts shall refer all delinquent debts to the office as
provided by rule. Such referrals shall include data and information in the required format
necessary as provided for in Item (ii) of this Subparagraph to institute collection procedures.
All delinquent debts shall be authenticated by the agency or officer prior to being referred
to the office. Once the debt becomes final, and prior to referral to the office, the agency shall
notify the debtor that failure to pay the debt in full within sixty days shall subject the debt to
an additional collection fee as provided for in this Section. All agencies shall refer nonfinal
delinquent debts to the attorney general's office for collection when the debt has been
delinquent for sixty days pursuant to the referral guidelines established by the attorney
general as incorporated into agreements between the attorney general and other agencies or
pursuant to the rules promulgated by the attorney general pursuant to the Administrative
Procedure Act. Such nonfinal delinquent debts shall be authenticated by the agency prior to
their referral to the attorney general.
(ii) Unless otherwise prohibited by federal or state law, any agency that refers
delinquent debt to the office of debt recovery shall provide the following information on the
delinquent debt:
(aa) A description of the original obligation or offense which is the subject of the
delinquent debt.
(bb) The amount of any fine, fee, penalty, or charges assessed against the original
obligation or offense by the originating agency.
(cc) The amount of any fine, fee, penalty, or charges added from previous collection
attempts by a third-party collector and included in the debt balance placed with the office of
debt recovery.
(dd) The total amount paid and the date of last payment made by the debtor on the
delinquent debt.
(ee) Any additional information requested by the office of debt recovery.
(b) After transferring the debt to the office for collection, the referring agency shall
terminate all collection activities with respect to that debt except to provide assistance to the
office as may be requested. The department shall notify the debtor by letter, within fifteen
days of receiving the referral, that such debt has been referred to the office for collection.
Upon receipt of the debt referral, the office shall assume all liability for its actions without
recourse to the agency and shall comply with all applicable state and federal laws governing
the collection of the debt. For purposes of this Section, the office shall not be considered a
collection agency as defined in R.S. 9:3534.1.
(3) At the discretion of the secretary, the department may contract with the attorney
general's office or a third-party collection contractor for the collection of delinquent debt on
behalf of the office. However, any contract entered into by the secretary for the collection
of delinquent debt on behalf of the state shall be subject to review by the Cash Management
Review Board. Additionally, the legislative auditor shall have authority to conduct audits
of such contracts in accordance with the law.
(4) If, in the course of collecting delinquent debt, the secretary determines that the
office requires the additional assistance of legal counsel, the secretary shall first seek
assistance from the office of the attorney general. If the office of the attorney general is
unable to or declines to offer legal counsel, the secretary may contract with a third party for
such services. Additionally, the legislative auditor shall have authority to conduct audits of
such contracts in accordance with the law.
D.(1) Notwithstanding any other provision of law to the contrary, the secretary of the
Department of Revenue may treat a delinquent debt referral in the same manner as an
assessment that has become final without restriction or delay. The secretary, through the
office, may use any collection remedy provided by state law to facilitate the collection of
taxes to collect the delinquent debt; however, the financial institution data match shall be
used only in accordance with the provisions of R.S. 47:1677. The office may use a
participating agency's statutory collection authority to collect the participating agency's
delinquent debts owed to or being collected by the state. The office may also use authority
granted in R.S. 47:299.3 regarding offset from income tax refunds or other accounts payable
by the state for any delinquent debt transferred by agencies. The secretary has the discretion
to determine which method or combination thereof is most suitable to collect the delinquent
debt.
(2) The department and the office may establish and use an electronic financial
institution data match system as authorized in R.S. 47:1677 for comparison of certain
account information held by financial institutions with the department and office's databases
of state tax and state nontax debtors against whom an assessment or judgment for debt owed
to the state has become final.
(3)(a) The office shall be granted and may exercise the authority granted in R.S.
47:296.2 and 296.3.
(b)(i) The office may also submit a request for the suspension, revocation or denial
of any type of professional or other license, permit, or certification to a Louisiana entity or
body that governs, regulates, or issues such licenses, permits or certifications for the exercise
or practice of certain professions, trades, or any other kind of work being performed in
Louisiana.
(ii) In exercising the authority provided for in this Paragraph or in R.S. 47:296.2 or
296.3, the office may assume the obligation for the payment of such services in order to
collect delinquent debt.
(c) The legislature hereby recognizes the judicial power vested in the state supreme
court pursuant to Article V, Section I of the Constitution of Louisiana to regulate the practice
of law and accordingly, and requests that the supreme court consider rules and regulations
relative to attorneys licensed to practice law consistent with the provisions of this Chapter.
(4)(a)(i) The office may withhold, offset, levy, garnish, or seize payments of
progressive slot machine annuities and cash gaming winnings in the same manner set forth
in R.S. 27:24 and payments of lottery prizes in the same manner as set forth in R.S. 47:9026
and may assume the obligation for payment of such services in order to collect delinquent
debt. However, the withholding, offset, levy, garnishment, or seizure of progressive slot
machine annuities, cash gaming winnings, and payments of lottery prizes pursuant to the
provisions of this Paragraph shall not be conducted until a single-point inquiry system which
allows for searches of one or more real-time databases containing debt information pursuant
to this Subsection and R.S. 46:236.15 is available to entities licensed or permitted pursuant
to Chapter 1, 4, 5, 7, or 10 of Title 27 of the Louisiana Revised Statutes of 1950.
(ii) The office may enter into a memorandum of understanding with the Louisiana
Casino Association on behalf of its member casinos to facilitate the development and
implementation of a single-point inquiry system.
(iii) The provisions of this Paragraph shall not be construed to prohibit the
withholding, offset, levy, garnishment, or seizure of progressive slot machine annuities, cash
gaming winnings, and payments of lottery prizes currently conducted pursuant to the
provisions of R.S. 46:236.15 from continuing until the single-point inquiry system is created.
(b) Any entity licensed or permitted pursuant to Chapter 1, 4, 5, 7, or 10 of Title 27
of the Louisiana Revised Statutes of 1950 may deduct an administrative fee from each
payment of a progressive slot machine annuity or cash gaming winnings in accordance with
R.S. 27:24(A)(5)(d) pursuant to a request by the office of debt recovery to such annuities or
winnings in the collection of a delinquent debt; however, the licensed or permitted entity
shall not withhold more than one administrative fee on such annuities or winnings.
(c) The Louisiana Gaming Control Board or any entity licensed or permitted pursuant
to Chapter 1, 4, 5, 7, or 10 of Title 27 of the Louisiana Revised Statutes of 1950 shall be
immune from civil or criminal liability for the disclosure of certain information or from any
claims for damages arising from withholding or failing to withhold any progressive slot
machine annuities or cash winnings in accordance with R.S. 27:24(A)(5)(b) when the
disclosure of such information or the withholding of such annuities or winnings is done
pursuant to a request by the office of debt recovery.
(d) The authorization provided for in this Paragraph shall not prime the claim of the
Department of Children and Family Services under the provisions of R.S. 46:236.15(D) or
R.S. 47:9026 to any payments of progressive slot machine annuities or cash gaming
winnings.
E. The office shall charge the debtor a fee not to exceed twenty-five percent of the
total liability of debt which has become final after the initial effective date of this Section.
The amount of the fee shall be established by rule promulgated by the department and shall
be uniformly applied to all debts. Fees collected under this Subsection shall be retained by
the office after the debt is collected and shall be divided in accordance with an agreement
between the office and the office of the attorney general after payment of costs set forth in
the agreement. Monies collected by the office pursuant to the provisions of this Section shall
be transferred to the referring agency within thirty days after the end of the month in which
the monies were collected and shall be used, subject to an annual appropriation, by the
referring agency as they would have been had they been timely collected.
F.(1) Notwithstanding any law to the contrary, agencies may transmit data to the
office of debt recovery deemed necessary by the secretary to aid in the collection efforts of
the office. The secretary shall establish a centralized electronic debt registry to compile the
information provided by agencies and shall maintain all information provided from all
sources within the state concerning addresses, financial records, and any other information
useful in assisting the office in collection services of the centralized registry. The data
compiled in the registry from the department, referring agencies, and the office shall be
available for cross-referencing and for the identification of debtors necessary for the
collection of delinquent debt.
(2) All data, records, and files utilized for debt collection as provided herein shall
be deemed confidential and privileged, and no person shall divulge or disclose any
information obtained from such records and files except in the administration and
enforcement of these provisions. Compilation of tax data in the electronic registry by the
department shall not be a violation of R.S. 47:1508, and any information or data gathered by
the department and the office in accordance with the law may be used for purposes of
collecting tax and nontax debt. Except as provided for in R.S. 47:1508 et seq., or in any
other applicable provision of law, information concerning the identity of a debtor, the amount
of the debt owed, and the amount of any collections or settlements shall be a public record
subject to disclosure under the Public Records Law, R.S. 44:1 et seq.
(3) The attorney general shall have access to all data and information compiled
which is needed for further debt collection and accounting pursuant to this Section.
G. Agencies may exercise the following procedures, in combination with its own
statutes or as a standalone procedure, to make any debt owed to the agency a final delinquent
debt that is collectible by the office.
(1) Once an agency determines a debt is owed, it shall send the debtor an initial
notice of the debt which requests payment, outlines any additional information necessary to
identify the nature of the debt and the amount due, and notifies the debtor that failure to pay
the debt in full within sixty days shall subject the debt to be transferred to the office for
collection of the maximum amount owed with an additional collection fee added to the debt.
(2) If, after thirty days from the date of the initial notification, the debtor has failed
to pay the debt owed, the agency shall send a second notice to the debtor with the same
information required in Paragraph (1) of this Subsection.
(3) If the debt remains unpaid sixty days after the date of the initial notice, the debt
shall be considered a final delinquent debt and shall be owed to the state and collectible by
the office.
(4) If an agency utilizes the procedures above and transfers the final delinquent debt
to the office for collection, in lieu of any other notice, the office shall send the debtor a notice
informing the debtor of the debt's transfer to its office for collection and of the additional
collection fee that shall be added to the debt.
H. The secretary shall promulgate rules and regulations in accordance with the
Administrative Procedure Act to implement the provisions of this Section, including rules
authorizing any reasonable procedure or requirement for agencies referring delinquent debt
to the department for collection, requirements regarding information necessary to collect the
debt and the formatting of that information, and the priority or ranking of debt payments
against multiple agency debts. Any rule promulgated by the department shall be construed
in favor of the secretary.
I. The secretary may enter into one or more reciprocal collection and offset of
indebtedness agreements with the federal government, pursuant to which the state shall agree
to offset from state tax refunds and payments otherwise due to vendors and contractors
providing goods or services to agencies, non-tax debt owed to the federal government, and
the federal government shall agree to offset from federal payments to vendors, contractors,
and taxpayers debt owed to the state. The secretary shall include all eligible collection
accounts placed with the attorney general's office for all available offsets.
J. After the office exercises and employs its collection methods and tools, it shall
evaluate and recommend any uncollectible debt for sale or securitization in accordance with
the provisions of R.S. 39:88.2 and 88.3.
K. The operations of the office shall be subject to annual review by the Cash
Management Review Board.
L.(1) The terms "delinquent debt" and "final debt" as defined in this Section shall
not apply to "debt" defined by R.S. 32:8(A). For purposes of this Section, the terms
"delinquent debt" and "final debt" as defined in R.S. 32:8 shall apply to "debt" defined by
R.S. 32:8(A)(1).
(2) Debt, whether defined by R.S. 32:8(A) or this Section, owed to the Department
of Public Safety and Corrections, office of motor vehicles, which becomes delinquent debt,
final debt, or final delinquent debt after June 8, 2016, and for which a debtor enters into an
installment agreement with the office of motor vehicles to pay shall not be referred to the
office of debt recovery or the office of the attorney general during the term of any such
installment agreement.
M. Notwithstanding any law to the contrary, no class action lawsuit may be brought
against the office in any state or federal court by or on behalf of any person arising from or
related to the administration of this Section and all related matters.
*Acts 2013, No. 399, §3, eff. June 17, 2013; Acts 2014, No. 646, §4, eff. July 1, 2014; Acts 2014, No. 816, §1; Acts 2015, No. 121, §4, eff. July 1, 2015; Acts 2015, No. 414, §3; Acts 2016, 1st Ex. Sess., No. 11, §§2, 3, eff. March 9, 2016; Acts 2016, No. 397, §2, eff. June 8, 2016; Acts 2017, No. 260, §2, eff. Aug. 1, 2018; Acts 2018, No. 668, §4, eff. Aug. 1, 2018; Acts 2019, No. 183, §1; Acts 2019, No. 253, §2; Acts 2021, No. 313, §3A; Acts 2023, No. 87, §1, eff. Jan. 1, 2024; Acts 2025, No. 361, §1, eff. June 20, 2025; Acts 2025, No. 498, §4, eff. July 4, 2025.*
##### **§ 47:1677** Financial institution data match {#sec-47-1677 omnilex-key=us-la-statutes--rs-title-47--47:1677}
A. A financial institution or its processor shall provide to the department or the
office, the name, record address, social security number or other taxpayer identification
number, any other identifying information, and an average daily account balance for the most
recent thirty-day period, for each calendar quarter for each account owner who maintains an
account at such institution and who the office purports is a tax or nontax debtor. A financial
institution may also provide the information described in this Subsection pertaining to any
co-owner of such account.
B. For purposes of this Section, the following words or phrases shall have the
following meanings unless the context clearly indicates otherwise:
(1) "Account" shall mean any money held in the name of an account owner,
individually or jointly with another, including but not limited to a deposit account, demand
account, savings account, negotiable order of withdrawal account (NOW account), share
account, member account, time certificate of deposit, or money market account. "Account"
shall not include money held by a financial institution where the tax or nontax debtor is listed
in a capacity other than owner, such as an authorized signer only, custodian, tutor, or agent.
(2) "Financial institution" shall mean a state or federally chartered bank, savings
bank, savings and loan association, or credit union operating in this state with a main office
or one or more branch offices.
(3) "Nontax debtor" shall mean an individual against whom an assessment or
judgment for a debt owed to the state has become final and is currently enforceable in
accordance with the law.
(4) "Tax debtor" shall mean an individual against whom an assessment or judgment
for state taxes payable has become final and is currently enforceable in accordance with law.
C.(1) If a financial institution or its processor has a current data match system
developed or used to comply with the child support data match system provided for in R.S.
46:236.1.4, the financial institution or its processor may use that system to comply with the
provisions of this Section. The office shall not require a financial institution or its processor
to change their data match system or file format established under R.S. 46:236.1.4 in order
to comply with this Section.
(2) For Louisiana-domiciled financial institutions having no branch offices outside
the state, the office or its data match vendor shall ensure that compliance with both the
provisions of this Section and R.S. 46:236.1.4 may be accomplished with a single data match
file. Louisiana-domiciled institutions having no branch offices outside the state, or their
processor, shall not be required to process multiple data match files to comply with this
Section.
D. A financial institution may, but is not required to, disclose to its depositors or
account holders that the department or the office has the authority to request and receive
certain identifying information provided for in this Section for state tax and nontax debt
collection purposes.
E.(1) No financial institution, including its directors, officers, employees, attorneys,
accountants, or other agents, shall incur liability to any person, including any depositor or
other customer, as a result of providing account information to the department or office in
compliance with a request that conforms to the provisions of this Section.
(2) A financial institution, including any of its directors, officers, employees,
attorneys, accountants, or other agents, shall not be civilly or criminally liable to any person,
including any customer, for any disclosure of information made in accordance with this
Section, including any disclosure of account balances.
F.(1) Notwithstanding any other law or rule to the contrary, the department or office
shall pay a participation fee to each financial institution that actually receives a data match
request file. The participation fee to a financial institution shall be for actual costs incurred
for conducting the data match and otherwise complying with the provisions of this Section.
Actual costs incurred for complying with this Section shall be the total cost incurred by the
financial institution to process all data match request files under R.S. 46:236.1.4 and this
Section minus the costs incurred to process data match request files under R.S. 46:236.1.4.
In order to receive the participation fee authorized by this Section, the financial institution
must be FDIC insured.
(2) Before a financial institution receives a participation fee, the financial institution
must show it has incurred costs under R.S. 46:236.1.4 and this Section. The department or
office may require a financial institution to submit paperwork such as invoices and other
documentation to substantiate the costs that have been incurred. After actual costs are
established by a financial institution under Paragraph (1) of this Subsection through
submitted paperwork, the office shall automatically remit payment to the financial institution
on a quarterly basis without the financial institution having to resubmit additional paperwork
each quarter thereafter. However, the office may request additional paperwork from a
financial institution on a periodic basis, not to exceed once every two years, to verify their
actual costs in complying with this Section.
(3) Notwithstanding any other law or rule to the contrary, if a financial institution
assesses a fee to its customer for processing a state tax or state nontax levy received from the
office or the department, the fee shall be collected by the financial institution from the
proceeds of the customer's account before any account proceeds are remitted to the office or
the department to satisfy the state tax or state nontax levy.
(4) The department or office shall be responsible for the reconciliation and tracking
of data and information regarding the number of sent data match request files, received
completed data match accounts, and amounts paid in accordance with this Section. The
department shall also be responsible for tracking and reporting all statistical information
regarding financial data match activities to the commissioner of administration or his
designee every six months and to report the information to the Joint Legislative Committee
on the Budget every session prior to the last day of each legislative session.
(5) At the discretion of the secretary, the department or office and the Department
of Children and Family Services may enter into an agreement to share the costs of
reimbursement fees paid to financial institutions for complying with financial institution data
match laws pursuant to R.S. 46:236.1.4 or this Section. As part of any such agreement, the
department shall make reimbursement out of current allocations.
G. The department, office, and their designated vendor for the data match program,
shall keep all information received from financial institutions pursuant to this Section
confidential, and any employee, agent, or representative of the department, office, and their
designated vendor is prohibited from disclosing that information to any other third party.
H. The department or office shall generally conduct the data match program provided
for in this Section on a quarterly basis. However, if the department or office decides to
conduct data match with a particular financial institution less frequently than every quarter,
the department or office shall provide written notice to the chief operating officer of the
financial institution at least ninety days before the next scheduled quarterly data match date.
If the department or office provides the required notice to change the frequency of data
match, the department or office shall not further change the frequency of data match with that
financial institution for at least one year from the date written notice was provided to the
financial institution originally changing the frequency of the data match schedule. After the
one year period has elapsed, any subsequent changes to the frequency of the data match
schedule with a financial institution shall also be done by the department or office only after
providing written notice to the chief operating officer of the financial institution at least
ninety days in advance of the next data match date.
*Acts 2013, No. 399, §3, eff. June 17, 2013; Acts 2015, No. 215, §3.*
##### **§ 47:1678** Tax clearances; resale certificates; certain procurement contracts {#sec-47-1678 omnilex-key=us-la-statutes--rs-title-47--47:1678}
A. Notwithstanding any other provision of law to the contrary, no state sales tax
resale certificate shall be issued or renewed for any applicant unless the applicant is current
in filing all tax returns and in payment of all taxes, interest, penalties, and fees owed to the
state of Louisiana.
B. Notwithstanding any other provision of law to the contrary, no contract that
requires the review and approval of the central purchasing agency for the procurement of
personal, professional, consulting, or social services or the purchasing of food, supplies, or
major repairs shall be approved unless the chief procurement officer for the central
purchasing agency has received a tax clearance from the Department of Revenue indicating
the proposed contractor is current in filing all tax returns and in payment of all taxes, interest,
penalties, and fees owed to the state of Louisiana. The tax clearance required by this Section
shall not be required for purposes of bidding on or solicitation of a procurement contract.
For purposes of this Section, the tax clearance shall be required for the approval of all
procurement contracts with this state for purposes including but not limited to the following:
(1) Capital construction.
(2) Any product, good, service, or repair.
(3) Supplies, services, or major repairs, including but not limited to high technology
acquisitions or of complex services.
(4) Consulting, professional, personal, and social services.
(5) Purchase or lease of property as authorized by law.
(6) Medical and laboratory supplies and medical equipment required for the purpose
of diagnosis or direct treatment of a patient by a health care provider in a hospital or clinical
setting, including procurement through a group purchasing organization.
C. An exception to the requirements of this Section for a procurement enumerated
in Subsection B of this Section is authorized in either of the following circumstances:
(1) The state chief procurement officer or his designee if the designee is above the
level of procurement officer may make or authorize others to approve a contract for
emergency procurements when there exists an imminent threat to the public health, welfare,
safety, or public property under emergency conditions as defined in accordance with
regulations.
(2) The state chief procurement officer or his designee if the designee is above the
level of procurement officer determines in writing that there is only one source for the
required product, service, or major repair item.
D. This Section shall not apply to any of the following:
(1) Contracts for construction, maintenance, or repair of highways and streets or to
contracts financed in whole or in part by contributions or loans from any agency of the
United States government.
(2) A procurement contract of an institution of higher education or other agency of
higher education if the state chief procurement officer has delegated authority to procure the
contracted services using private grant funds or federal funds that are available specifically
for purposes of the contract.
E. The state chief procurement officer shall provide the secretary a list of the
prospective contractors that require a tax clearance for approval of a procurement contract.
Such list shall be submitted to the secretary in the manner and form prescribed by the
secretary. The secretary, upon receipt, shall provide the state chief procurement officer with
a signed tax clearance for each applicant indicating whether the proposed contractor is
current in filing all tax returns and in payment of all taxes, interest, penalties, and fees owed
to the state of Louisiana, excluding items under formal appeal pursuant to applicable statutes
or being paid in compliance with the terms of an installment agreement. Where an
assessment against a proposed contractor has become final and collectible by distraint and
sale, such proposed contractor shall not be approved for a procurement contract until such
time as the proposed contractor has filed the applicable tax returns, or resolved the
assessment, or paid or made arrangements to pay the delinquent tax liability and the secretary
notifies the state chief procurement officer of the payment or arrangement to pay.
F. The secretary is authorized to promulgate rules and regulations in accordance with
the Administrative Procedure Act as may be necessary to implement the provisions of this
Section.
*Acts 2017, No. 211, §2, eff. June 14, 2017.*
##### **§ 47:1679** Paid preparers; required information on returns, reports, claims for refund, and other claims {#sec-47-1679 omnilex-key=us-la-statutes--rs-title-47--47:1679}
A.(1) Any return, report, claim for refund, or other claim prepared by a paid preparer
shall be signed by the preparer and shall bear the preparer's preparer tax identification
number, federal employer identification number, or Louisiana Department of Revenue
account number.
(2)(a) Any person who is a paid preparer with respect to any return, report, claim for
refund, or other claim who fails to sign the return, report, claim for refund, or other claim or
provide one of the identification numbers required by this Section shall pay a penalty of fifty
dollars for each failure to sign and for each failure to provide one of the required
identification numbers unless it can be shown that the failure was due to reasonable cause.
(b) The penalty that may be imposed on a paid preparer pursuant to this Section for
returns, reports, claims for refund, and other claims filed during any calendar year shall not
exceed twenty-five thousand dollars.
(c) The penalty provided for by this Section shall be an obligation to be assessed,
collected, and enforced against the paid preparer in the same manner as if it were a tax due.
B. This Section shall apply to any return, report, claim for refund, or other claim
prepared by a paid preparer as follows:
(1) For income taxes, all taxable periods ending on or after June 30, 2018, and filed
on or after January 1, 2019.
(2) For corporation franchise tax, all taxable periods ending on or after June 30,
2018, and filed on or after June 30, 2019.
(3) For taxes other than income and corporation franchise taxes, all taxable periods
beginning on or after July 1, 2018.
(4) For any return, report, claim, or other filing not included in Paragraphs (1)
through (3) of this Subsection, all filed on or after January 1, 2019.
C.(1) For purposes of this Section, the term "paid preparer" shall mean any of the
following:
(a) Any person who prepares, for compensation, any return, report, claim for refund,
or other claim that is filed with the secretary of the Department of Revenue.
(b) Any person who owns or operates a business, the primary activity of which is the
preparation for compensation of any return, report, claim for refund, or other claim that is
filed with the secretary of the Department of Revenue, and employs one or more persons in
such business.
(c) Any person who prepares a substantial portion of a return, report, claim for
refund, or other claim that is filed with the secretary of the Department of Revenue and does
not sign as the preparer, but rather has the taxpayer sign as if the return, report, claim for
refund, or other claim were self-prepared.
(2) Nothing in this Subsection shall be construed to include in the definition of "paid
preparer" either of the following:
(a) Any employee who prepares a return, report, claim for refund, or other claim for
the employer by whom he is regularly and continuously employed.
(b) An attorney or other tax advisor whose association with a return, report, claim
for refund, or other claim is limited to that of rendering advice to a taxpayer or preparer and
was not otherwise involved in preparing the return, report, claim for refund, or other claim
for which advice was rendered.
*Acts 2018, No. 525, §1, eff. July 1, 2018.*
#### **PART VIII** REFUNDS OF GASOLINE TAXES
##### **§ 47:1681** Necessity for compliance with requirements {#sec-47-1681 omnilex-key=us-la-statutes--rs-title-47--47:1681}
The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops, only when the requirements of this Part have been fully complied with.
*Acts 1950, No. 371, §1. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.*
##### **§ 47:1682** Claims to be supported by special invoices {#sec-47-1682 omnilex-key=us-la-statutes--rs-title-47--47:1682}
Refunds of such taxes shall be made only when the claim therefor is supported by special invoices issued by dealers who have obtained special permits pursuant to R.S. 47:1683, and only when the claim therefor is supported by a certificate setting forth that the claimant has used the gasoline for a refundable purpose, together with a sellers invoice. The invoices must have been paid by the claimants and marked paid by dealers and shall be on invoice forms prescribed by the collector of revenue. Claims for refunds must be filed with the collector within six months after the date of the purchase. Amounts refunded shall bear interest at the rate of six percent per annum commencing ninety days after the claim for refund in full compliance with this Part is received by the collector of revenue.
*Acts 1950, No. 371, §2. Amended by Acts 1954, No. 500, §1; Acts 1975, No. 384, §1.*
##### **§ 47:1683** Special permit as refund gasoline distributor {#sec-47-1683 omnilex-key=us-la-statutes--rs-title-47--47:1683}
Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.
*Acts 1950, No. 371, §3.*
##### **§ 47:1684** Issuance of special invoices; coloring of gasoline {#sec-47-1684 omnilex-key=us-la-statutes--rs-title-47--47:1684}
Every dealer selling gasoline to be used for refundable purposes shall issue the special invoices required by R.S. 47:1682 and shall at the time gasoline is sold and prior to delivering the invoice to the purchaser dissolve in the gasoline, except aviation gasoline sold for operating or propelling aircraft, a quantity of dye sufficient to color the gasoline to meet such requirements as may be prescribed by the collector of revenue.
*Acts 1950, No. 371, §4. Amended by Acts 1975, No. 384, §1.*
##### **§ 47:1685** Dye {#sec-47-1685 omnilex-key=us-la-statutes--rs-title-47--47:1685}
The collector of revenue is authorized to purchase dye and furnish it to dealers for use in coloring gasoline as required by this Part. The collector may choose the type and color of the dye and change them from time to time, provided that only one color shall be prescribed for use at any one time.
*Acts 1950, No. 371, §5.*
##### **§ 47:1686** Regulation of color of gasoline generally {#sec-47-1686 omnilex-key=us-la-statutes--rs-title-47--47:1686}
In order to assure that the color of gasoline to be used for refundable purposes, other than for operating or propelling aircraft, shall be distinctive, the collector of revenue is authorized to limit by rules and regulations the colors which may be used in gasoline generally.
*Acts 1950, No. 371, §6. Amended by Acts 1975, No. 384, §1.*
##### **§ 47:1687** Violations; penalties {#sec-47-1687 omnilex-key=us-la-statutes--rs-title-47--47:1687}
A. Any person who issues a special invoice pursuant to R.S. 47:1682 and 47:1684 and who fails to dissolve the proper quantity of dye in the gasoline prior to delivering the invoice to the purchaser shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
B. Any person who has purchased gasoline under a special refund invoice or any person who has in his possession any gasoline colored as provided in R.S. 47:1684 and who uses such gasoline other than for a refundable purpose, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, in the discretion of the court.
C. Any person who prepares, issues or signs invoices for gasoline to be used for refundable purposes, other than upon the official invoice forms prescribed and furnished by the collector of revenue, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
D. Any person other than a dealer holding a permit under R.S. 47:1683 or the authorized agent of such dealer, who prepares, issues, or signs an invoice on the special invoice forms prescribed by the collector, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
E. Any person who prepares, issues or signs an invoice on the special invoice form prescribed by the collector without in fact selling and delivering to the person shown as vendor on the invoice the quantity of gasoline shown on the invoice shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
F. Any person who alters the color or reduces the intensity of color of any gasoline colored pursuant to R.S. 47:1684 or who mixes such colored gasoline with any other gasoline not so colored, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both, at the discretion of the court.
*Acts 1950, No. 371, §7. Amended by Acts 1975, No. 384, §1.*
##### **§ 47:1688** Suspension of dealer's permit {#sec-47-1688 omnilex-key=us-la-statutes--rs-title-47--47:1688}
Whenever the secretary determines that a dealer holding a permit under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend the permit of such dealer for a period of not less than six months nor more than one year; provided that any dealer aggrieved by such action on the part of the secretary may appeal suspensively to the Board of Tax Appeals.
*Acts 1950, No. 371, §8; Acts 2014, No. 198, §1, eff. July 1, 2014.*
##### **§ 47:1689** Forfeiture of refunds {#sec-47-1689 omnilex-key=us-la-statutes--rs-title-47--47:1689}
Any person who uses gasoline colored in accordance with R.S. 47:1684 in any vehicle or engine other than any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops, or any stationary motor used for agricultural purposes, or has in his possession refund gasoline which has not been colored, shall be subject to the following civil penalty: Any claims for refund of gasoline taxes by such person pending with the secretary of the Department of Revenue at the time such violation is discovered shall not be paid; and any claims for refund of such taxes with respect to gasoline consumed during a period of twelve months following discovery of the violation shall not be paid. Whenever the secretary determines that this penalty is applicable, any person aggrieved by such finding shall have a right to appeal to the Board of Tax Appeals.
*Acts 1950, No. 371, §9. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.*
##### **§ 47:1690** Definitions {#sec-47-1690 omnilex-key=us-la-statutes--rs-title-47--47:1690}
When used in this Part the following terms shall have the meaning here ascribed to them:
(1) "Farm tractor" and "farm machinery" shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the production of crops, but shall not include any vehicle licensed for use on the public highways of this state.
(2) "Commercial fishing boat" shall mean any water craft used in the occupation of fishing for profit.
(3) "Gasoline" shall mean any motor fuel which is subject to tax under Part I of Chapter 7 of Sub-title II of Title 47 of the Louisiana Revised Statutes of 1950.
(4) "Refundable purposes" shall mean the operating or propelling of any aircraft, any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops or any stationary motor used for agricultural purposes.
*Acts 1950, No. 371, §10. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983.*
##### **§ 47:1691** Refunds, source {#sec-47-1691 omnilex-key=us-la-statutes--rs-title-47--47:1691}
The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.
*Added by Acts 1975, No. 384, §1.*
#### **CHAPTER 19** CONSUMABLE HEMP PRODUCT TAX
##### **§ 47:1692** Definitions {#sec-47-1692 omnilex-key=us-la-statutes--rs-title-47--47:1692}
As used in this Chapter, the following terms shall have the meaning ascribed to them
in this Section unless the context clearly indicates otherwise:
(1) "Consumable hemp product" shall have the same definition as set forth in R.S.
3:1481.
(2) "Consumer" means either a business entity or a person who purchases
consumable hemp products.
(3) "Retail sale" means the sale or transfer of consumable hemp products to a
consumer for any purpose other than for resale and shall include all transactions as the
secretary, upon investigation, finds to be in lieu of sales. Resale shall include but not be
limited to the sale of consumable hemp products for further processing into a product
produced in accordance with R.S. 40:1046.
(4) "Retailer" means a person or entity that sells or offers for sale consumable hemp
products to a consumer. Retailer shall also include any person or entity that imports or
causes to be imported from any other state consumable hemp products for use or
consumption.
(5) "Secretary" means the secretary of the Department of Revenue or his duly
appointed representatives.
Acts 2019, No. 164, §3; Acts 2019, No. 247, §1, eff. Aug. 1, 2019; Acts 2021, No.
336, §2.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
##### **§ 47:1693** Imposition of tax {#sec-47-1693 omnilex-key=us-la-statutes--rs-title-47--47:1693}
A. There is hereby levied an excise tax upon each retail sale of consumable hemp
products within the state of Louisiana. The tax levied in this Chapter shall be at the rate of
three percent of the retail sales price of the consumable hemp product. The excise tax shall
be levied in addition to state and local sales and use tax or any other tax, and shall be
reported monthly by the retailer on forms prescribed by the secretary and paid by the retailer
on or before the twentieth day of the month following the month to which the tax is
applicable.
B. The provisions of this Section shall not apply to any CBD product that has been
approved for marketing as a prescription medication by the United States Food and Drug
Administration or that is recommended for therapeutic use pursuant to R.S. 40:1046.
Acts 2019, No. 247, §1, eff. Aug, 1, 2019; Acts 2021, No. 336, §2.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
##### **§ 47:1694** Enforcement {#sec-47-1694 omnilex-key=us-la-statutes--rs-title-47--47:1694}
The secretary shall collect, supervise and enforce the collection of all taxes, penalties,
interest, and other charges that may be due under the provisions of this Chapter in the same
manner provided for by law under the provisions of this Subtitle. The secretary shall
administer legislative mandates contained in this Subtitle. To that end the secretary is vested
with all of the power and authority conferred by this Subtitle, except as conferred upon other
officials.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
##### **§ 47:1695** Rules and regulations {#sec-47-1695 omnilex-key=us-la-statutes--rs-title-47--47:1695}
The department may promulgate rules and regulations in accordance with the
Administrative Procedure Act as are necessary to implement the provisions of this Chapter.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
##### **§ 47:1696** Disposition of collections {#sec-47-1696 omnilex-key=us-la-statutes--rs-title-47--47:1696}
After satisfaction of the requirements of the Bond Security and Redemption Fund as
required under Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer
shall deposit in and credit to the Early Childhood Education Fund the revenues collected as
provided in this Chapter.
Acts 2019, No. 247, §1, eff. Aug. 1, 2019.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
#### **SUBTITLE III** PROVISIONS RELATING TO AD VALOREM TAXES
#### **CHAPTER 1** ANNUAL LEVY
##### **§ 47:1701** Repealed by Acts 1972, Ex. Sess., No. 3, §1 {#sec-47-1701 omnilex-key=us-la-statutes--rs-title-47--47:1701}
*Repealed by Acts 1972, Ex. Sess., No. 3, §1*
##### **§ 47:1702** Definitions {#sec-47-1702 omnilex-key=us-la-statutes--rs-title-47--47:1702}
As used in this Subtitle, the following terms have the meaning ascribed to them in
this Section, unless the context clearly indicates otherwise:
(1) "Property" includes every form, character and kind of property, real, personal,
and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or
interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark,
certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits,
accounts, or other evidence of indebtedness, and every other thing of value, in possession,
on hand, or under the control, at any time during the calendar year for which taxes are levied,
within the State of Louisiana, of any person, firm, partnership, association of persons, or
corporation, foreign or domestic whether the same be held, possessed, or controlled, as
owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer,
liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee,
stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee,
heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity,
whether the owner be known or unknown; except in the cases of fire, life, or other insurance
companies, the notes, judgments, accounts, and credits of nonresident persons, firms,
corporations, partnerships, associations, or companies doing business in the State of
Louisiana, originating from the business done in this state, are hereby declared to be property
with its situs within this state.
(2) "Real estate" or "immovable property" means and includes not only land, city,
town and village lots, but all things thereunto pertaining, and all structures and other
appurtenances thereto, as pass to the vendee by the conveyance of the land or lot.
(3) "Personal property" or "movable property" means and includes all things other
than real estate which have any pecuniary value, all monies, credits, investments in bonds,
stocks, franchises, shares in joint stock companies, or otherwise.
(4) "Money" or "moneys" means and includes gold, silver and other coin, bills of
exchange, bank bills or other bills or notes, authorized to be circulated as money, whether
in possession or subject to the draft of the depositor or the person having the beneficial
interest therein on demand.
(5) "Credit" includes every claim and demand for money, labor, merchandise and
other valuable things.
(6) "Person" or "persons", "taxpayer" or "taxpayers" includes firms, companies,
associations and corporations; all words importing the masculine gender apply to females
also, and all words in the plural number apply to single individuals in all cases in which the
spirit and intent of this Chapter require it.
(7) "Actual cash value," or "actual cash valuation," mean the valuation at which any
real or personal property is assessed for the purpose of taxation, after the assessing
authorities have considered every element of value in arriving at such valuation. The price
at which any piece of real estate or personal or movable property shall have been sold for
cash in the ordinary course of business, free of all encumbrances, otherwise than at forced
sale, shall be evidentiary only, and be considered with other factors in determining the actual
cash value for assessment purposes.
(8) "Rolling stock" includes any kind of locomotive, car, or sleeping car used either
for freight or passenger purposes, that may be operated over any railroad within this state.
(9) "Outer Continental Shelf Lands Act" shall mean Title 43 U.S.C. §1331 et seq.
(10) "Outer Continental Shelf Lands Act Waters" shall mean all waters above all
submerged land seaward and outside of the area of state submerged lands beneath navigable
waters as defined in the Submerged Lands Act, 43 U.S.C. §1301 et seq. The term shall
further mean all waters above Outer Continental Shelf submerged lands to which the Outer
Continental Shelf Lands Act applies.
(11) "The Submerged Lands Act" shall mean Title 43 U.S.C. §1301 et seq.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11,
1994; Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 1997, No. 742, §1, eff.
July 9, 1997.
##### **§ 47:1703** Exemptions {#sec-47-1703 omnilex-key=us-la-statutes--rs-title-47--47:1703}
A. Generally. (1) Effective January 1, 1978, and thereafter, there shall be exempt
from state, parish, and special ad valorem taxes all property which is declared to be exempt
from taxation by Sections 20 and 21 of Article VII of the Constitution and pursuant to the
authority contained in Section 17 of Article VI of the Constitution, and no other. However,
the exemption for a bona fide homestead, as defined in Subparagraph (1) of Paragraph A of
Section 20 of Article VII of the Constitution, for the years 1978 through 1981 only, and in
the parish of Orleans through 1982 only, shall be five thousand dollars of assessed valuation.
Effective on the first day in January in each parish, in the year in which the appraisal and
valuation provisions of Paragraph (F) of Section 18 of Article VII of the Constitution of
Louisiana are implemented and thereafter, the exemption, for a bona fide homestead
exemption as defined in Section 20 of Article VII of the Constitution, shall be seven
thousand, five hundred dollars of the assessed valuation.
(2) Any taxpayer entitled to the homestead exemption set forth in Article VII,
Section 20 of the Constitution of Louisiana must own and occupy the homestead on or before
December thirty-first of the calendar year in which the exemption is claimed regardless of
its homestead exemption status as of January first of the calendar year in which the
homestead exemption is claimed.
B. Orleans Parish. In the parish of Orleans, the status of real and personal property
on the first day of August of each year, except as provided in Paragraph (A)(2) of this
Section, shall determine its liability for exemption from taxation for the following calendar
year.
C. Penalties for false statements. Any person who, either in his individual or
representative capacity, knowingly makes any false statement or knowingly furnishes any
false information in any affidavit or other document that he may present for the purpose of
procuring or attempting to procure this tax exemption or benefit under the provisions of this
Section, or who knowingly, for the purpose of securing such tax exemption, presents any
affidavit or other document containing any false statement, or any person aiding, assisting
or abetting any such person in unlawfully and knowingly securing or attempting to secure any
such tax exemption, with knowledge of such false or illegal application or such false
statement, shall be guilty of a misdemeanor punishable as hereinafter provided.
Any assessor, deputy assessor, or other official, clerk or employee of the state or any
of its political subdivisions, who knowingly reports, lists, or claims any property on which
exemption from taxes under Sections 20 and 21 of Article VII of the constitution has been
applied for, to be subject to a higher millage for taxation purposes than is the true millage
applicable thereto, shall be guilty of a misdemeanor, punishable as hereinafter provided.
Upon conviction for a violation of any of the provisions of this Subsection the
offender shall be punishable by a fine of not less than one hundred dollars, nor more than five
hundred dollars, or by imprisonment of not less than one month, nor more than six months,
or both.
D. Undivided ownership. The exemption for a bona fide homestead, as provided for
in Subsection A of this Section, when occupied by an heir in the direct line in undivided
ownership shall be granted to the full extent provided no other homestead exemption is
claimed by that person.
E. For property damaged during a disaster or emergency, the following shall apply:
(1)(a) Any homestead receiving the homestead exemption that is damaged or
destroyed during a disaster or emergency declared by the governor whose owner is unable
to occupy the homestead on or before December thirty-first of a calendar year due to such
damage or destruction shall be entitled to claim the exemption by filing with the assessor of
the parish in which the homestead was located, an annual affidavit of intent to return and
reoccupy the homestead within a period of five years from December thirty-first of the tax
year in which the disaster occurred. In no event shall more than one homestead exemption
extend or apply to any person in this state.
(b) For homesteads qualifying for the homestead exemption under the provisions of
this Paragraph, after expiration of the five-year period, the owner of a homestead shall be
entitled to claim and keep the exemption for a period not to exceed two additional years by
filing an annual affidavit of intent to return and reoccupy the homestead with the assessor
within the parish where the homestead is situated. A homeowner shall be eligible for this
extension only if the homeowner's damage claim to repair or rebuild the damaged or
destroyed homestead is filed and pending in a formal appeal process with any federal, state,
or local government agency or program offering grants or assistance for repairing or
rebuilding damaged or destroyed homes as a result of the disaster, or if a homeowner has a
damage claim filed and pending against the insurer of the property. The assessor shall
require the homeowner to provide official documentation from the government agency or
program evidencing the homeowner's participation in the formal appeal process or official
documentation evidencing the homeowner has a damage claim filed and pending against the
insurer of the property.
(c) After expiration of the extension authorized in Subparagraph (b) of this
Paragraph, an assessor shall have the authority to grant up to three additional one-year
extensions of the homestead exemption on a case-by-case basis. A homeowner shall only
be eligible for an additional extension if the owner has made a good faith attempt to secure
a contractor or builder to complete the needed repairs or reconstruction of the home but is
unable to complete the project due to uncontrollable contractor or builder delays. In order
to qualify for this extension, the homeowner shall provide to the assessor documentation
evidencing good faith in attempting to secure a contractor or builder to complete the project.
(2)(a) Any owner entitled to the special assessment level set forth in Article VII,
Section 18(G) of the Constitution of Louisiana who is unable to occupy the homestead on
or before December thirty-first of a future calendar year due to damage or destruction of the
homestead caused by a disaster or emergency declared by the governor shall be entitled to
keep the special assessment level of the homestead prior to its damage or destruction on the
repaired or rebuilt homestead provided the repaired or rebuilt homestead is occupied by the
owner within five years from December thirty-first of the year following the disaster. The
assessed value of the land and buildings on which the homestead was located prior to its
damage shall not be increased above its assessed value immediately prior to the damage or
destruction described in this Paragraph. If the property owner receives a homestead
exemption on another homestead during the same five-year period, the damaged or destroyed
property shall not be entitled to keep the special assessment level, and the land and buildings
shall be assessed in that year at the percentage of fair market value set forth in the
constitution. In addition, the owner must also maintain the homestead exemption set forth
in Article VII, Section 20(A)(10) of the Constitution of Louisiana to qualify for the special
assessment level set forth in Article VII, Section 18(G)(5) of the Constitution of Louisiana.
(b) Any owner entitled to the special assessment level as provided for in this
Paragraph who is unable to reoccupy his homestead within five years from December thirty-first of the year following the disaster shall be eligible for an extension of the special
assessment level on the homestead for a period not to exceed two years. A homeowner shall
be eligible for this extension only if the homeowner's damage claim is filed and pending in
a formal appeal process with any federal, state, or local government agency or program
offering grants or assistance for repairing or rebuilding damaged or destroyed homes as a
result of the disaster, or if a homeowner has a damage claim filed and pending against the
insurer of the property. The homeowner shall apply for this extension of the special
assessment level with the assessor of the parish in which the homestead is located. The
assessor shall require the homeowner to provide official documentation from the government
agency or program evidencing the homeowner's participation in the formal appeal process
or official documentation evidencing the homeowner has a damage claim filed and pending
against the insurer of the property.
(c) After expiration of the extension authorized in Subparagraph (b) of this
Paragraph, an assessor shall have the authority to grant up to three additional one-year
extensions of the special assessment level on a case-by-case basis. A homeowner shall only
be eligible for an additional extension if the owner has made a good faith attempt to secure
a contractor or builder to complete the needed repairs or reconstruction of the home but is
unable to complete the project due to uncontrollable contractor or builder delays. In order
to qualify for this extension, the homeowner shall provide to the assessor documentation
evidencing good faith in attempting to secure a contractor or builder to complete the project.
*Acts 1962, No. 316, §1. Amended by Acts 1976, No. 387, §1, eff. Jan. 1, 1978; Acts 1978, No. 666, §1, eff. Jan. 1, 1979; Acts 1981, No. 432, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 313, §1, eff. June 18, 2004; Acts 2005, No. 382, §1, eff. June 30, 2005; Acts 2005, 1st Ex. Sess., No. 30, §1, eff. Oct. 31, 2006; Acts 2006, 1st Ex. Sess., No. 24, §1, eff. Feb. 23, 2006; Acts 2010, No. 865, §1, eff. Jan. 1, 2011.*
##### **§ 47:1703.1** Permanent registration of homestead exemption; designated parishes {#sec-47-1703.1 omnilex-key=us-la-statutes--rs-title-47--47:1703.1}
A. The tax assessor for the parishes of Acadia, Allen, Ascension, Assumption,
Avoyelles, Beauregard, Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula,
Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline,
Franklin, Grant, Iberia, Iberville, Jackson, Jefferson, Jefferson Davis, Lafayette, Lafourche,
LaSalle, Lincoln, Livingston, Morehouse, Natchitoches, Orleans, Ouachita, Pointe Coupee,
Rapides, Red River, Richland, Sabine, St. Bernard, St. Helena, St. James, St. John the
Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne,
Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West
Feliciana, and Winn shall provide a form to property owners within the parish for permanent
registration for the benefits of the homestead exemption provided for in R.S. 47:1703.
B. Such form shall contain a sworn statement that the homeowner currently owns
and occupies the homestead and that he is not claiming any other property as his homestead
for purposes of this exemption; and that if he is claiming such an exemption on other
property, that he will notify the assessor of the parish where such other property is located
within sixty days of his intent to cancel his claim for that homestead exemption. A
homestead exemption so claimed shall remain valid without necessity of renewal of the claim
as long as the claimant and property qualify for the exemption. Any person who fails to
notify the assessor in writing that the property upon which he has claimed a homestead
exemption under this Section no longer qualifies for that exemption, within sixty days after
the disqualification occurs, shall be guilty of a misdemeanor and upon conviction the
offender shall be punishable by a fine of not less than one hundred dollars, nor more than five
hundred dollars, or by imprisonment for not less than one month nor more than six months,
or both.
*Acts 1978, No. 709, §1, eff. Jan. 1, 1979; Acts 1979, No. 432, §1, eff. Jan. 1, 1980; Acts 1980, No. 85, §1, eff. Jan. 1, 1981; Acts 1980, No. 633, §1; Acts 1980, No. 783, §1, eff. Jan. 1, 1981; Acts 1981, No. 186, §1, eff. Jan. 1, 1982; Acts 1981, No. 193, §1, eff. Jan. 1, 1982; Acts 1983, No. 193, §1, eff. Jan. 1, 1984; Acts 1986, No. 58, §1; Acts 1986, No. 746, §1; Acts 1990, No. 150, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1997, No. 159, §1; Acts 2003, No. 88, §1; Acts 2011, No. 58, §1.*
##### **§ 47:1704** Homestead exemption audit program; city of New Orleans; fees {#sec-47-1704 omnilex-key=us-la-statutes--rs-title-47--47:1704}
A. The city of New Orleans may establish a homestead exemption audit program for
the property in the city of New Orleans and the parish of Orleans. The purpose of the audit
program is to determine if property in the city of New Orleans and the parish of Orleans is
the subject of more than one homestead exemption or if property owners in the city of New
Orleans and the parish of Orleans are claiming a homestead exemption on more than one
property. Provisions governing the execution, administration, and enforcement of the audit
program and collections made pursuant to the program shall be established by the city of
New Orleans through the promulgation of rules.
B. The city of New Orleans may impose a fee not to exceed ten percent of the total
amount of taxes, penalties, and interest which may be due and owed by a taxpayer through
this program. The total amount of taxes, penalties, interest, and fees shall be assessed against
the taxpayer, to be collected by the tax collector, and remitted to the city of New Orleans.
C. The city of New Orleans is authorized to employ any agents, assistants, auditors,
clerks, inspectors, investigators, or other experts to assist in program execution and
enforcement. The city of New Orleans is authorized to enter into contracts with these
persons; however, the total fees paid pursuant to the contracts shall not exceed the total fees
collected by the city of New Orleans pursuant to Subsection B of this Section.
*Acts 2019, No. 385, §1.*
##### **§ 47:1705** Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices {#sec-47-1705 omnilex-key=us-la-statutes--rs-title-47--47:1705}
A. All tax recipient agencies of ad valorem taxes of each and every parish of the state
of Louisiana, the parish of Orleans excepted, including the police jury, school board, levee
district, special districts, municipalities, and all tax recipients of any nature whatsoever of
ad valorem taxes, except municipalities which prepare their own tax rolls, are hereby
required to furnish the assessor and the legislative auditor the authorizing ordinances or
resolutions and the tax rate to be applied to the assessed values for ad valorem tax purposes
not later than June first of each year, and not later than September first of each year for such
tax recipient agencies in the parish of St. Charles.
B.(1)(a) For any taxing authority with a governing authority membership which is
elected by the voters, increases in the millage rate in excess of the rates established as
provided by Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of
the prior year's maximum authorized millage rate may be levied by two-thirds vote of the
total membership of a taxing authority without further voter approval but only after a public
hearing held in accordance with the open meetings law.
(b)(i) Any taxing authority with a governing authority membership which is not
elected by the voters may increase a millage rate in excess of the rates established as
provided in Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of
the prior year's maximum authorized millage rate. Such increased millage shall also be
limited to an amount which would increase the ad valorem taxes collected by the taxing
authority by no more than two and one-half percent of the collections for the calendar year
immediately preceding the year for which the increased millage rate is effective.
(ii) The provisions of this Subparagraph shall not apply to taxing authorities which
are special fire protection or fire department districts nor shall they affect the provisions of
Article VI, Section 39(A) of the Constitution of Louisiana.
(2) In order to accomplish this result, the following shall be mandatory:
(a) Each tax recipient body shall adopt an ordinance or resolution which shall set
forth and designate the adjusted millage rate as required by Article VII, Section 23(B) of the
Constitution of Louisiana.
(b) Each tax recipient body shall adopt another separate ordinance or resolution
which shall provide for such millage rate increases by two-thirds vote and shall set forth and
designate not only the increased millage rate but also the adjusted millage rate as required
in Subparagraph (a) above and by Article VII, Section 23(B) of the Constitution of Louisiana.
(c)(i) In addition to any notice requirements provided for in Article VII, Section
23(C) of the Constitution of Louisiana and this Section, any tax recipient body which
proposes to hold a public hearing in any tax year for the purpose of levying additional or
increased millages on property without further voter approval shall publish, by the date
provided for in Item (ii) of this Subparagraph, public notice of the date, time, and place of
the hearing. The notice shall contain a statement that the tax recipient body intends to
consider at the hearing levying additional or increased millage rates without further voter
approval. It shall also contain the following information relating to the proposal for the
increased millage sought under the provisions of Paragraph (1) of this Subsection. (aa) An estimate of the amount of tax revenues to be collected in the next tax year
from the increased millage as compared to the amount of tax revenue for the current year,
and the amount of increase in taxes attributable to the millage increase.
(bb) For purposes of the Internet publication only, the notice shall contain a
recitation of the current budget of the taxing authority.
(ii)(aa) The notice shall be published on two separate days, occurring no less than
thirty days before the hearing date, in the official journal of the taxing authority, and in
another newspaper with a larger circulation within the taxing authority than the official
journal of the taxing authority, if there is one. On the first day of publication, the notice shall
also be posted on the Internet website of the taxing authority, if such taxing authority
maintains an Internet website. The Internet posting shall remain active until such time as the
taxing authority has taken action to approve or disapprove, or has abandoned action on, the
proposed millage increase.
(bb) Repealed by Acts 2018, No. 75, §2.
(iii) Requirements for the notice required in this Subparagraph shall be prescribed
by the Louisiana Tax Commission which requirements shall include:
(aa) Prominent placement in the newspaper in a section other than the classified
advertisement or public notice section.
(bb) Formatting in a box with a bolded outline.
(cc) A size of not less than two columns by four inches.
(dd) Print in bold face type.
(iv) The additional publications in the official journal as required by this
Subparagraph shall be provided by the official journal at a charge not in excess of the rates
assessed and charged for regular commercial advertising.
(v) Failure to timely accomplish such publication shall make the adoption at such a
hearing of any resolution or ordinance providing for the adoption of additional or increased
millage null, void, and of no effect.
(vi) Each tax recipient body required to publish public notice pursuant to this
Subparagraph shall also provide to the assessor in its parish or district as the case may be,
the date, time and place of its pending hearing. Each assessor shall maintain a list of each
of the pending hearing dates in his parish or district as the case may be and may publish such
hearing dates on his website.
(d) In addition to the requirements for publication provided for in this Subparagraph,
the tax recipient body shall issue a press release to newspapers with substantial distribution
within the parish of the tax recipient's jurisdiction and to area broadcast media.
(e) The provisions of Subparagraphs (B)(2)(c) and (d) of this Section shall not apply
in the parish of Rapides.
(f) In the event of cancellation or postponement of a public hearing which was
scheduled for the consideration of a proposal to levy additional or increased millages on
property as provided in this Subsection, or in the event that such a proposal was considered
at the public hearing without action or vote, then any future public hearing to consider such
proposal shall be advertised and publicized as required in this Subsection, except that no
newspaper advertisement shall be required.
C. In order for the taxing bodies to comply with the requirements hereof, each
assessor shall furnish to the taxing authorities in his parish by May 1 of each year that
reassessment occurs a statement showing the assessed value of taxable property that appeared
on the tax roll of the prior year before and after reassessment and application of changes in
the homestead exemption.
D. In order to carry out the mandate of Article VII, Section 23(B) of the Constitution
of Louisiana, the legislative auditor is hereby authorized and required to review the millages
levied by each tax recipient body in each year that reassessment occurs to determine whether
the millages levied are in compliance with the provisions of this Section and the constitution.
The legislative auditor is also authorized and required to review the millages levied by each
tax recipient body in each year in which an increase in millage is made by a two-thirds vote
of the total membership of the taxing authority under the provisions of Article VII, Section
23(C) of the Constitution of Louisiana, to determine whether the millage levied is in
compliance with the provisions of this Section and the Constitution. The auditor shall order
changes in the amount of millage levied if the auditor determines thereafter that a
mathematical error or mathematical errors have been made in the calculation of the
adjustment of millages as required by this Section and the Constitution of Louisiana.
*Acts 1965, No. 91, §1. Amended by Acts 1968, No. 428, §1; Acts 1978, No. 1, §2, eff. May 3, 1978; Acts 1979, No. 600, §1; Acts 1981, No. 433, §1; Acts 1981, Ex.Sess., No. 28, §1, eff. Nov. 19, 1981; Acts 1986, No. 1032, §1, eff. July 17, 1986; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2005, No. 143, §1; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2009, No. 498, §1; Acts 2009, No. 528, §1; Acts 2010, No. 1027, §1, eff. July 8, 2010; Acts 2012, No. 539, §1; Acts 2014, No. 314, §1, eff. May 28, 2014; Acts 2018, No. 75, §§1, 2; Acts 2021, No. 390, §1, eff. see Act.*
##### **§ 47:1705.1** Public hearings for certain millage adjustments; certain parishes {#sec-47-1705.1 omnilex-key=us-la-statutes--rs-title-47--47:1705.1}
A. The provisions of this Section shall apply to any parish with a population between
two hundred forty-five thousand and two hundred sixty-five thousand according to the most
recent federal decennial census.
B. For all nonelected taxing authorities which are subject to the provisions of R.S.
47:1705 with respect to increases in millage rates without voter approval, the public hearings
for such purposes and public meetings at which a vote is to be taken on a proposed millage
rate increase for the ensuing year above the rate levied for that millage in the immediately
preceding year shall be scheduled as follows:
(1) The public hearings and public meetings shall be conducted at the location at
which the parish governing authority regularly conducts its meetings.
(2) The parish governing authority shall establish a schedule of specific dates and
times for the conduct of the public hearings and public meetings. At the discretion of the
parish governing authority, public hearings and public meetings on the same date shall be
scheduled sequentially in a manner which allows for the maximum opportunity for taxpayer
attendance to the greatest degree practicable. Further, the schedule shall be configured to
facilitate the opportunity for an interested property owner from a particular geographic area
to be in attendance regarding consideration of various taxing authorities' proposed increases
in millages that affect his property.
*Acts 2013, No. 258, §1; Acts 2014, No. 840, §1, eff. June 15, 2014; Acts 2022, No. 269, §1.*
##### **§ 47:1706** Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools {#sec-47-1706 omnilex-key=us-la-statutes--rs-title-47--47:1706}
A. Notwithstanding the definitions of "real estate" and "personal property" in Section
1702, any equipment attached to any owner occupied residential building or swimming pool
as part of a solar energy system is hereby declared to be personal property and shall be
exempt from ad valorem taxation, and assessors shall not consider the value of such
equipment in assessing the value of such buildings or swimming pools.
B. For the purposes of this Section, solar energy system means any device that uses
the heat of the sun as its primary energy source and is used to heat or cool the interior of a
structure or swimming pool or to heat water for use within a structure or swimming pool.
Solar energy systems include but are not limited to systems utilizing solar collectors, solar
cells, and passive roof ponds.
*Added by Acts 1978, No. 591, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1707** Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition {#sec-47-1707 omnilex-key=us-la-statutes--rs-title-47--47:1707}
For the purpose of applying the exemption from ad valorem taxation provided in
Section 21 of Article VII of the Constitution of Louisiana, the term "agricultural machinery
and other implements used exclusively for agricultural purposes" shall mean agricultural and
horticultural implements immediately and directly employed in cultivation, production, and
harvest of crops or in the raising and management of livestock in use upon agricultural lands.
The term also shall include machinery for soil preparation and cultivation, agricultural drills
and planters, fertilizer spreaders, crop-dusting airplanes, harvesting and threshing machinery,
hay or grass mowers except lawn mowers, farm wagons and carts, milking machines, farm
structures, except a building used for a principal residence, on-farm equipment for the
handling or drying of agricultural or horticultural products, and parts of any of the foregoing,
all equipment utilized in the logging of timber whether used by the owner or lessor of the
agricultural land or on a contractual service basis by someone other than the owner or lessor
but shall exclude, except as otherwise provided herein, bulldozers, earth moving, and land-clearing equipment utilized in such agricultural activities on a contractual service basis by
someone other than the owner or lessor of the agricultural lands involved.
*Added by Acts 1979, No. 651, §1. Amended by Acts 1980, No. 215, §1; Acts 1980, No. 813, §1; Acts 1981, No. 591, §1, eff. July 20, 1981; Acts 1982, No. 26, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2014, No. 428, §1, eff. June 4, 2014.*
##### **§ 47:1707.1** Agricultural byproducts {#sec-47-1707.1 omnilex-key=us-la-statutes--rs-title-47--47:1707.1}
For the purpose of Section 21(C)(11) of Article VII of the Constitution of Louisiana,
the phrase "agricultural products while owned by the producer" shall include standing timber
and the right to cut and use standing timber, whether held by the owner of the land or any
other person.
*Acts 1997, No. 699, §1, eff. July 7, 1997.*
##### **§ 47:1708** Exemption for property leased to nonprofit organizations for the purpose of housing the homeless {#sec-47-1708 omnilex-key=us-la-statutes--rs-title-47--47:1708}
For the purpose of applying the exemption from ad valorem taxation provided in
Article VII, Section (21)(B)(1)(b) of the Constitution of Louisiana, "term of the lease" shall
mean the total length of the lease, including renewals at the option of lessees, that the lessor
obligates property to a nonprofit corporation or association for use solely as housing for the
homeless.
*Acts 1992, No. 564, §1, eff. for taxable periods beginning on or after Jan. 1, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1709** Exemption for intangible and incorporeal property {#sec-47-1709 omnilex-key=us-la-statutes--rs-title-47--47:1709}
Notwithstanding any provision to the contrary in this Subtitle, all intangible and
incorporeal property of any kind or nature whatsoever, except public service properties, bank
stocks, and credit assessments on premiums written in Louisiana by insurance companies and
loan and finance companies, shall not be placed on the assessment lists or rolls by any
assessor in any parish or district and shall be exempt from all ad valorem taxation.
*Acts 1992, No. 523, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1710** Homestead exemption; residential lessees; tax credits {#sec-47-1710 omnilex-key=us-la-statutes--rs-title-47--47:1710}
A. The purpose of this Section is to partially implement the provisions of Article VII,
Section 20(B) of the Constitution of Louisiana relative to the providing of tax relief to
residential lessees in order to provide equitable tax relief similar to that granted to
homeowners through homestead exemptions.
B. For purposes herein, a residential lessee is defined as a person who owns and
occupies a residence, including mobile homes, but does not own the land upon which the
residence is situated.
C. A residential lessee shall be entitled to a credit against any ad valorem tax
imposed relative to the residence property, in an amount equal to the amount of tax
applicable on property with an assessed valuation of seven thousand five hundred dollars or
the actual amount of tax, whichever is less, provided the residential lessee is not otherwise
entitled to the homestead exemption.
*Acts 1991, No. 1034, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1711** Waiver of homestead exemption {#sec-47-1711 omnilex-key=us-la-statutes--rs-title-47--47:1711}
A. A taxpayer who is entitled to a homestead exemption on property may waive such
exemption and pay the ad valorem tax due based on the entire amount of assessed valuation
of the property. Once the taxpayer has waived his homestead exemption and paid the ad
valorem tax on his property, he may apply for the sales tax credit provided for in R.S.
47:315.4.
B. A waiver of homestead exemption for the purposes of this Section shall be in
writing and recorded annually in the mortgage records of the parish where the homestead is
situated. The waiver shall be filed not later than July thirtieth of each year and shall be
applicable for the calendar year in which filed. If the homestead is owned by more than one
person, the signatures of all owners shall be required for the waiver.
C. Any additional funds received under these provisions shall be remitted to the
sheriff or property tax collector of the parish in which the property is located, who shall then
remit the amount, minus administrative costs, to the single sales tax collector for the parish.
*Acts 1999, No. 1266, §1, eff. July 12, 1999.*
##### **§ 47:1712** Application procedure; special assessment level {#sec-47-1712 omnilex-key=us-la-statutes--rs-title-47--47:1712}
Any person who qualifies for the special assessment level set forth in Article VII,
Section 18(G) of the Constitution of Louisiana shall apply for the special assessment by
completing an application form certifying his qualifications for the special assessment. Such
application may be submitted in person or by first class mail. The application form shall be
designed by the tax commission and shall be provided to every assessor in this state. The
assessor shall not keep a copy of the applicant's federal or state income tax return or picture
identification of the applicant for his records.
*Acts 2001, No. 406, §1, eff. July 1, 2001; Acts 2002, No. 55, §1, eff. Dec. 11, 2002.*
##### **§ 47:1713** Special assessment level for certain trusts {#sec-47-1713 omnilex-key=us-la-statutes--rs-title-47--47:1713}
A. A trust shall be eligible for the special assessment level if all of the following
apply:
(1) The settlor or settlors of the trust were the immediate prior owner or owners of
the homestead.
(2) The naked ownership of the homestead was transferred to the trust.
(3) The settlor or settlors retained a usufruct on the homestead.
(4) The settlor or settlors continue to occupy the homestead.
(5) The settlor or settlors would have been eligible for the special assessment level
had they retained the naked ownership of the homestead.
B.(1) If a trust would have been eligible for the special assessment level pursuant to
this Section prior to the most recent reappraisal, the total assessment of the property held in
trust shall be the assessed value on the last appraisal before the reappraisal.
(2) If a trust has remitted a payment at the higher assessment level and is later
determined to be eligible for the special assessment level pursuant to this Subsection, then
upon a showing by the trust of eligibility, any payment in excess of the special assessment
level shall abate subsequent years' ad valorem taxes on the property until the payment has
been exhausted.
*Acts 2018, No. 659, §1, eff. December 12, 2018.*
##### **§ 47:1714** Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts {#sec-47-1714 omnilex-key=us-la-statutes--rs-title-47--47:1714}
A trust shall be eligible for the ad valorem tax exemption established under Article
VII, Section 21(K) of the Louisiana Constitution which provides an exemption for a disabled
veteran or a surviving spouse if all of the following apply:
(1) The settlor or settlors of the trust meet the conditions for eligibility established
under Article VII, Section 21(K) of the Louisiana Constitution.
(2) The settlor or settlors of the trust were the immediate prior owners of the
homestead.
(3) The naked ownership of the homestead was transferred to the trust.
(4) The settlor or settlors retained a usufruct on the homestead.
(5) The settlor or settlors continue to occupy the homestead.
(6) The settlor or settlors would have been eligible for the exemption established
under Article VII, Section 21(K) of the Louisiana Constitution had they retained the naked
ownership of the homestead.
*Acts 2018, No. 659, §1, eff. December 12, 2018.*
##### **§ 47:1715** Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts {#sec-47-1715 omnilex-key=us-la-statutes--rs-title-47--47:1715}
A trust shall be eligible for the ad valorem tax exemption established under Article
VII, Section 21(M) of the Louisiana Constitution which provides an exemption for the
surviving spouse of certain persons who died while performing their duties as a member of
the military, law enforcement or fire protection officer, volunteer firefighter, medical
responder, technician, or paramedic as provided in the Louisiana Constitution, if all of the
following apply:
(1) The settlor or settlors of the trust meet the conditions for eligibility established
under Article VII, Section 21(M) of the Louisiana Constitution.
(2) The settlor or settlors of the trust were the immediate prior owners of the
homestead.
(3) The naked ownership of the homestead was transferred to the trust.
(4) The settlor or settlors retained a usufruct on the homestead.
(5) The settlor or settlors continue to occupy the homestead.
(6) The settlor or settlors would have been eligible for the exemption established
under Article VII, Section 21(M) of the Louisiana Constitution had they retained the naked
ownership of the homestead.
*Acts 2018, No. 659, §1, eff. December 12, 2018.*
##### **§ 47:1716** Exemption for property of certain veterans with disabilities; applicability {#sec-47-1716 omnilex-key=us-la-statutes--rs-title-47--47:1716}
The exemption provided for in Article VII, Section 21(K) of the Constitution of
Louisiana shall apply to ad valorem property taxes due beginning in tax year 2023, regardless
of when property tax assessment rolls are completed for tax year 2023.
*Acts 2023, No. 355, §1, eff. June 12, 2023.*
#### **CHAPTER 2** STATE SUPERVISION OF LEVY AND ASSESSMENT
#### **PART I** STATE BOND AND TAX BOARD (REPEALED)
##### **§ 47:1801** §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989. {#sec-47-1801 omnilex-key=us-la-statutes--rs-title-47--47:1801}
*§§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.*
#### **PART II** LOUISIANA TAX COMMISSION
##### **§ 47:1831** Creation; abolishment of Boards {#sec-47-1831 omnilex-key=us-la-statutes--rs-title-47--47:1831}
There shall be a state agency to be known as the Louisiana Tax Commission, hereinafter referred to as the tax commission which shall be a continuation of the commission created in Act 140 of 1916, and which succeeded to certain powers and duties of the State Board of Appraisers and the State Board of Equalization.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1832** Compensation; tenure; vacancies; salary {#sec-47-1832 omnilex-key=us-la-statutes--rs-title-47--47:1832}
A.(1) The tax commission shall be composed of five members appointed by the governor from the state public service commission districts to serve at his pleasure. Vacancies in unexpired terms shall be filled by appointment by the governor. Each appointment by the governor shall be submitted to the Senate for confirmation.
(2)(a) The three commission members appointed by the governor prior to May 1, 2004, shall continue to serve at the pleasure of the governor. Appointments made by the governor to replace any commission member serving prior to May 1, 2004, shall be made from separate public service commission districts not represented by a serving member of the commission.
(b) The two additional members of the commission to be appointed by the governor by August 1, 2004, shall be appointed from separate public service commission districts and shall not be appointed from the same public service commission district as a commission member serving prior to May 1, 2004. Vacancies shall be filled from the same public service commission district as the original appointment.
(c) Appointments made by the governor pursuant to this Paragraph after May 1, 2004, shall ensure that no members shall be appointed from the same public service commission district.
(3) Effective August 1, 2008, one member of the commission shall be appointed from each public service commission district.
B. The governor shall designate one of the members as chairman. The salaries of the chairman and members of the tax commission shall be set by the governor.
Amended by Acts 1956, No. 125, §1; Acts 1965, No. 53, §2; Acts 1970, No. 276, §1; Acts 1975, No. 139, §2; Acts 1978, No. 355, §1. Acts 1984, No. 195, §1, eff. June 28, 1984; Acts 1988, 1st Ex. Sess., No. 3, §1, eff. March 28, 1988; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 112, §1, eff. May 28, 2004.
NOTE: SEE ACTS 1984, NO. 195, §2.
##### **§ 47:1833** Members; oath; bond; qualifications {#sec-47-1833 omnilex-key=us-la-statutes--rs-title-47--47:1833}
Each member shall take the oath of office and furnish a solvent bond, for the faithful performance of his duties, according to law, in the sum of ten thousand dollars, to be paid for by the tax commission, within thirty days after his appointment.
No person appointed as a member of the tax commission shall be under any employment, outside of his duties as a member of the tax commission, for which he shall draw any remuneration, unless he shall first have disclosed to the other members of the commission and caused to be recorded in the minutes and records of the commission the fact of such employment, stating its nature but not the amount of compensation therefor; and he shall indicate in the records of the tax commission from what class of property or investment he may derive income, but not the amount thereof. No employee of the tax commission shall have other employment or draw or take any salary, wage, commission, gift, gratuity, or emolument, for any accommodation or service rendered to another than the tax commission, unless the nature of such accommodation, service, or employment and the remuneration therefor shall be first known and approved by the tax commission. The violation of this provision shall be a misdemeanor punishable by a fine not exceeding five hundred dollars or imprisonment in jail not exceeding thirty days; such violation known to the tax commission, or any member thereof, shall without discretion, be reported to the proper prosecuting officer; the failure so to do shall be deemed a neglect of duty. The provisions of this section shall be read by the tax commission in session to each and every employee. Each member shall devote his entire time to the duties of his office, and shall engage in no occupation or business interfering, or inconsistent, with his duties.
*Amended by Acts 1968, No. 565, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1834** Domicile and transaction of business {#sec-47-1834 omnilex-key=us-la-statutes--rs-title-47--47:1834}
The domicile of the tax commission shall be at the state capital, and immediately after the appointment of the members, the governor shall designate the chairman and they shall organize. A majority of the tax commission shall constitute a quorum for the transaction of business and the performance of its duties. The tax commission shall be open for the transaction of business every day, Sundays and legal holidays excepted. The tax commission may hold sessions or conduct investigations at any place other than the capital when it is deemed necessary to facilitate the performance of its duties; and any member may be designated by the tax commission to hold hearings or conduct investigations, either at the capital or any other place, and report the result thereof to the tax commission for action. Likewise, the tax commission may name and appoint, in any instance where such appointment may appear to further the objects of this Title, persons to make investigations and hold public hearings, with the same authority that the tax commission, or any member thereof, would have, the result of such investigations and hearings to be referred to the tax commission as it may require. Where such person is designated, he shall have a written order to that effect from the tax commission instructing him in the objects desired to be accomplished by such investigations or hearings. Such order shall be full authority for the persons so designated to do all acts that any member of the tax commission would have authority to do in the matter of making such investigations or holding such hearings; all orders, notices, and the like issued in such case by the designated person shall be in the name of the tax commission by the person.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1835** Employment of secretary, clerical help, and experts; creation of commission expense dedicated fund account; authorization for deposits and collection of assessments {#sec-47-1835 omnilex-key=us-la-statutes--rs-title-47--47:1835}
A. The tax commission may appoint or employ all necessary agents, assistants,
auditors, clerks, inspectors, investigators, or other experts and employees required in the
defense, determination, or development of assessments, and assessment procedures, and
valuation of property, including the hiring of experts such as legal counsel and analysts,
auditors, appraisers, and witnesses. The commission may also pay from its expense account
expenses of the commission and its operation, travel and other expenses, costs, salaries, or
compensation of the tax commission, any member, and of its assistants, employees, and of
outside experts, such costs, salaries, expenses, and compensation to be paid upon the order
of the tax commission.
B. There is hereby established in the state treasury the "Tax Commission Expense
Dedicated Fund Account", hereinafter referred to in this Section as the "expense account".
After credit to the Bond Security and Redemption Fund as provided in Article VII, Section
9(B) of the Constitution of Louisiana, all assessments and fees, including penalties and
interest thereon, received by the tax commission shall be deposited in and credited to the
expense account. Monies on deposit in the expense account may be expended only pursuant
to appropriation. Appropriations from the expense account shall only be made for expenses
and costs of the tax commission, including but not limited to expenses and costs of
operations, audits, and examinations and the defense, determination, or development of
assessments and assessment procedures, including costs associated with outside experts.
Any such assessment or fee, and any penalty and interest thereon, shall constitute an addition
to the taxes due for all purposes of this Title. Monies on deposit in the expense account shall
be invested in the same manner as the state general fund. Interest on investment of monies
in the expense account shall be credited to the state general fund. All unexpended and
unencumbered monies in the expense account at the close of the fiscal year shall remain in
the expense account. Monies deposited into the expense account shall be categorized as fees
and self-generated revenue for the sole purpose of reporting related to the executive budget,
supporting documents, and general appropriation bills and shall be available for annual
appropriation by the legislature.
C. All tax commission fees and assessments authorized in R.S. 47:1838 shall be
rounded to the nearest cent and added to the tax rolls of each parish and/or municipal tax
assessor at the time the roll is reviewed for final approval by the tax commission in
accordance with R.S. 47:1993. Every parish tax notice sent to any taxpayer shall contain a
separate line thereon that reads: Assessment fee by and for the Louisiana Tax
Commission........$__________, which fee shall be rounded to the nearest cent and added to
the tax otherwise due by the taxpayer to arrive at a total tax due for the current year. The fee
assessed by the commission shall be collected as a part of the total tax due by the tax
collector and remitted by check directly to the Tax Commission Expense Dedicated Fund
Account on or before the succeeding March thirty-first of each year. Any delinquent fee,
including all additions thereto, shall be remitted to the tax commission for deposit in the
expense account after receipt of payment thereof by the tax collector.
D.(1) In addition to the powers contained in R.S. 47:1837 et seq., the tax commission
is authorized to make or cause to be made by any of its authorized agents or assistants, audits
or examinations of any return due under R.S. 47:1852 and the property, place of business,
books, records, activity, and programs of any taxpayer, or any other individual or business
entity or venture insofar as said property, places of business or activity, books, records, and
programs may affect, clarify, or disclose the liability of any person, entity, activity, venture,
or property for any tax under Chapters 2 and 3 of this Subtitle. In any year in which the
Louisiana Tax Commission performs audits, at least two taxpayers, companies, or
individuals shall be audited from a list compiled by the Louisiana Tax Commission pursuant
to objective standards and criteria, all in accordance with the rules and regulations of the
Louisiana Tax Commission.
(2)(a) Having determined the amount of tax, penalty, and interest due, the
commission shall send by mail a notice of its determination to the tax assessor of the parish
or district wherein the property is located. The tax assessor of the parish or district shall send
by mail a notice to the taxpayer at the last known address informing the taxpayer of the
commission's determination and the tax assessor's intent to change, list, and value the
property and/or assess the difference or the amount so determined against the property after
fifteen calendar days from the date of notice.
(b) The taxpayer may protest the proposed adjustment by notifying the tax assessor
of the protest within fifteen days of the taxpayer's receipt of the notice. The tax assessor shall
meet with the taxpayer within ten days of his receipt of the taxpayer's protest, and shall
forward with reasons to the tax commission a change order which changes, lists, and values
the property in accordance with the hearing conducted by the tax assessor. The tax assessor
shall within three working days notify the taxpayer and the commission of his determination.
The tax assessor shall notify the tax commission at least forty-eight hours in advance of the
protest hearing that such a hearing will be held, and the commission may at its discretion be
present at such hearing and present evidence to support its determination.
(c) The taxpayer may protest the proposed assessment in the manner provided in R.S.
47:1563 et seq., except that all protests shall be filed with the tax commission and heard by
it in due course. Appeals of decisions of the tax commission may be taken in the manner
provided in R.S. 47:1989 and 1998.
(3) At the time the tax commission's notice of property adjustment is sent to the
taxpayer, a copy thereof shall be mailed to the tax assessor and the tax collector for the local
taxing district affected, and the tax rolls shall be changed accordingly. The tax shall be
subsequently collected in the same manner and under the same terms, conditions, and
supplemental filing of tax rolls using the same practices, procedures, and compensation to
the collector currently in effect or as otherwise provided by law.
(4) The tax commission shall be reimbursed for its direct costs associated with the
audits or examinations conducted pursuant to this Section, up to ten percent of the additional
tax, penalty, and interest collected, and said funds shall be paid over to the tax commission
for deposit in its expense account for its use in carrying on its operations as provided for
herein.
(5) Any additional amount finally determined to be due under this audit procedure
shall constitute a part of the rolls of the respective local taxing district as though originally
listed thereon in extenso and in full, and shall be in addition to all other amounts otherwise
due. The respective tax roll or rolls shall be changed accordingly upon notice from the tax
commission.
*Acts 1993, No. 184, §1, eff. May 31, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2004, No. 585, §3, eff. July 1, 2004; Acts 2008, No. 857, §1, eff. July 9, 2008; Acts 2012, No. 682, §1, eff. June 7, 2012; Acts 2021, No. 114, §§13, 18, eff. July 1, 2022.*
##### **§ 47:1836** Studies and reports {#sec-47-1836 omnilex-key=us-la-statutes--rs-title-47--47:1836}
In addition to the duties prescribed elsewhere in this Title, the tax commission shall examine carefully into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of or discovered, and ascertain wherein existing laws are defective or are improperly or negligently administered.
The tax commission shall also investigate the tax systems of other states and countries and formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and secure just and equal taxation.
The tax commission shall transmit to the governor and to each member of the legislature, not less than thirty days before the meeting of the legislature, a communication setting forth, in an abbreviated, clear and concise form such facts drawn from the tax commission's general report as may be instructive to the members in regard to existing conditions or needed legislation.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1837** Duties and responsibilities {#sec-47-1837 omnilex-key=us-la-statutes--rs-title-47--47:1837}
A. In addition to any duties, powers, or responsibilities otherwise conferred upon the
tax commission, it shall administer and enforce all laws related to the state supervision of
local property tax assessments and the assessment of public service properties.
B.(1) The tax commission shall measure the level of appraisals or assessments and
the degree of uniformity of assessments for each major class and type of property in each
parish throughout the state. The tax commission shall annually notify in writing the assessor
and each tax recipient body in each parish of the results of their measurements. Following
this notification, a public hearing shall be held to hear any complaints. Thereafter, the tax
commission shall publish annually the results of its measurement and shall make such data
available at its principal office. This data shall constitute prima facie evidence of the
uniformity or lack of uniformity with constitutional or statutory requirements for each parish
in the state. Where the appraisal or assessment level of a parish or district deviate by more
than ten percent from the percentage of fair market or use valuation as required by Article
VII, Section 18 of the constitution of Louisiana and the laws of this state affecting property
taxation, the tax commission shall order the assessor, within a period of one year, to
reappraise all property within the parish or district or within one or more property
classifications. The tax commission shall notify the assessor and each tax recipient body
within that parish or district in writing of the issuance of such an order. The tax commission
shall certify the assessment lists for the year in which the order is issued. The following year
the tax commission shall again measure the level of appraisals or assessments for each major
class and type of property in the parish. When the tax commission finds after proper
notification and hearing that the appraisal or assessment levels of a parish or district deviate
by more than ten percent from the percentage of fair market or use value required by the
constitution and laws of the state, the tax commission shall not certify the rolls.
(2) In a year in which the tax commission orders reappraisal of all property within
a parish or district or within one or more property classifications, the commission shall:
(a) Inform the assessor in detail of the exact nature of the discrepancies and
deviations discovered by the tax commission in its measurement of assessment levels.
(b) Establish a schedule for accomplishment of the ordered reappraisal.
(c) Monitor the reappraisal on a weekly basis to ensure that the established schedule
is being met and that there are not substantial deviations and discrepancies in the
reappraisals.
(d) Provide technical assistance to ensure accurate and timely reappraisal.
C. The tax commission shall make the necessary inspections, investigations, and
studies for the adequate administration of its responsibilities pursuant to this Section.
(1) These may be made in cooperation with other state agencies, and, in connection
therewith, the tax commission may utilize reports and data of any state agency.
(2) The tax commission may require individuals, companies, partnerships, and
corporations to make reports to the tax commission giving trial balances, a full and complete
description of all taxable property owned, its cost, its age, the value at which it is carried on
the books, and such other information as the tax commission may require in the form and at
the time to be prescribed by the tax commission. Copies of such reports may be furnished
parish assessors whenever the tax commission deems its useful and necessary. All such
reports shall be considered confidential and shall be used by the tax commission and the
assessors only for the purpose of securing a correct assessment and shall not be subject to
inspection by the public.
(3) The tax commission may also require any person holding office under the
constitution or laws of this state to furnish any information in his or her possession or under
his or her control relating to the existence, location, or value of any property which would
assist or instruct the tax commission or the assessor in locating such property and arriving
at its fair market or use value.
(4) The Louisiana Tax Commission may, in the performance of any duty or exercise
of any power provided in this Section or in Part III of Chapter 2 of Subtitle III of this Title,
send for persons; books and papers; examine records; summon and compel the attendance
of witnesses and place them under oath and examine them; issue subpoenas and subpoenas
duces tecum, if necessary either for a hearing before the Louisiana Tax Commission or in
connection with discovery conducted by any party to an action pending before the Louisiana
Tax Commission; compel the production of records, books and papers, and other information
which the Louisiana Tax Commission may deem necessary; and require the sheriffs of the
various parishes to serve such subpoenas and other processes of the Louisiana Tax
Commission and execute its order, receiving therefor the same compensation as may be
provided by law for similar services under processes issued by the district court, the costs and
expenses of such proceedings to be paid by the Louisiana Tax Commission. In any case
where it shall be answered that books, papers, documents, or other information are not within
the state, and they are not brought within the state to answer the demand of the Louisiana Tax
Commission, then the Louisiana Tax Commission shall proceed by way of injunction, or
other appropriate legal proceedings, to compel the offending delinquent to cease doing
business in the state until the books, papers, documents, or what the Louisiana Tax
Commission shall deem an equivalent, shall be produced, and the granting of such injunction
or other relief shall be the penalty for refusing to comply with the demand. Such proceedings
shall be brought at the domicile of the Louisiana Tax Commission. Any person who disobeys
any order of the Louisiana Tax Commission or fails or refuses to comply with any request
of the Louisiana Tax Commission issued or made under the authority of any Section of this
Part or who disobeys any subpoena duces tecum, or refuses to testify when requested to do
so by the Louisiana Tax Commission, either orally or by the Louisiana Tax Commission,
shall for each offense be fined a sum of not less than fifty dollars, nor more than one hundred
dollars, or imprisoned for not more than thirty days, or both.
(5) The tax commission shall authorize and direct the collector to correct the
assessment on the roll on file in his office and the recorder of mortgages of the appropriate
parish or parishes to change the inscription of tax mortgages pursuant to R.S. 39:351 and
R.S. 47:1991.
D. In order to promote compliance with the requirements of the constitution and laws
of the state, the tax commission shall issue and, from time to time, may amend or revise rules
and regulations containing minimum standards of assessment and appraisal performance.
Such standards shall include, but shall not be limited to the following:
(1) The tax commission shall devise, prescribe, and require the use of all forms
deemed necessary for the effective administration of the property tax laws.
(2) The tax commission shall prepare, issue, and periodically revise guides for the
use of local assessors in the form of handbooks of rules and regulations, appraisal manuals,
special manuals and studies, cost and price schedules, news and reference bulletins, and
digests of property tax laws suitably annotated.
(3) The tax commission shall develop, maintain, and enforce a uniform statewide
system for the preparation of assessment lists, tax rolls, and all other necessary forms.
E. Whenever an assessor requests the tax commission to provide engineering,
professional, or technical services for the appraisal or reappraisal of properties, the tax
commission may, within its available resources, and in accordance with its determination of
the need therefor, provide such services.
F. The tax commission may conduct or sponsor in-service, pre-entry, and intern
training programs in conjunction with the Louisiana Assessors' Association on the technical,
legal, and administrative aspects of the assessment process. For this purpose it may
cooperate with educational institutions, local, regional, state, or national assessors'
organizations, and with other organizations interested in improving assessment practices.
G.(1) Whenever the tax commission adopts, amends, or revises, rules and
regulations, guidelines, procedures, and forms, it shall do so only after public hearings held
pursuant to the Administrative Procedure Act.
(2) Each hearing held by the tax commission at which proposed changes to rules and
regulations are discussed, whether or not such hearing is held pursuant to the Administrative
Procedure Act, shall be held at the state capitol. Audio and video of the entirety of each such
hearing shall be broadcast live via the Internet, and the tax commission shall have all such
hearings recorded and shall maintain them for a minimum of three years. The tax
commission shall establish a website to provide the public with information concerning such
hearings, and all hearings recorded pursuant to this Paragraph shall be available to the public
for viewing through a link clearly identified on the website.
(3)(a) Tax commission rulemaking shall be subject to oversight by the Senate
Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means.
Notwithstanding any provision of law to the contrary and subject to the provisions of this
Paragraph, the tax commission may use emergency rulemaking procedures when necessary
for effective administration of ad valorem taxes.
(b) The tax commission shall post the current draft of any proposed emergency rule
on the commission's website at least sixty days before the publication of the final version of
the emergency rule in the Louisiana Register and shall provide for the submission of
comments. All comments received within thirty days of the posting of the draft emergency
rule shall be reviewed and considered by the commission. The commission may revise the
draft before the final version of the emergency rule is submitted to the Office of the State
Register. The provisions of this Subparagraph shall not apply to statewide advisories issued
by the commission.
*Added by Acts 1977, No. 385, §1, eff. July 10, 1977. Amended by Acts 1978, No. 378, §1, eff. July 12, 1978; Acts 1984, No. 256, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2011, No. 71, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 287, §1.*
##### **§ 47:1837.1** Program for a statewide ad valorem tax assessment database; creation {#sec-47-1837.1 omnilex-key=us-la-statutes--rs-title-47--47:1837.1}
A.(1) A program for the creation of a statewide ad valorem tax assessment database
is hereby established. Participation in the program shall be required of all parishes.
(2) The database shall be comprised of information from assessment rolls submitted
to the tax commission under R.S. 47:1993(A). Assessors shall submit their assessment rolls
to the Louisiana Tax Commission in electronic form or in a format designated by the
Louisiana Tax Commission for viewing and inspection. The database with the assessment
information from such parishes shall be published on the internet for public inspection by
December first. The ad valorem tax assessment database shall not include any assessment
information which is deemed confidential or designated as confidential by an assessor under
any provision of law.
(3) The Louisiana Tax Commission shall promulgate rules for the submission of
assessment rolls and for the designation of confidential information in an assessment roll
submitted to the Louisiana Tax Commission by an assessor pursuant to this Section.
B. The Louisiana Tax Commission shall design the Internet website in such a manner
as to facilitate the retrieval and viewing of the following information from the assessment
rolls on the database:
(1) Location of the assessed property, including the municipal address of the
property.
(2) Assessed valuation of the land and any improvements thereon.
(3) The amount of the homestead exemption on the property, if any, as well as any
information as to whether the homestead exemption is subject to the special assessment level
provided for in Article VII, Section 18(G)(1) of the Constitution of Louisiana.
(4) Information as to any other exemptions from ad valorem taxation including but
not limited to any restoration tax abatement granted and any contract of exemption granted
by the State Board of Commerce and Industry or its successor to a new manufacturing
establishment or an addition to an existing manufacturing establishment.
(5) The classification for the property assessed.
(6) Any other information currently provided to the tax commission deemed to be
useful and helpful for taxpayers to compare assessment of similar properties.
C. By request from the assessor to the Louisiana Tax Commission prior to November
fifteenth of a tax year, any assessor from a parish which has never participated in the program
in any tax year prior to the request may be relieved from the obligation to participate in the
program for the tax year of the request upon showing that the assessor is unable that tax year
to comply with the obligation to file the tax roll in electronic form or other format designated
by the Louisiana Tax Commission. However, once an assessor has participated in the
program that assessor is no longer eligible to be relieved of the obligation to participate.
D. Effective January 1, 2006, all parishes which have participated in the program
shall also submit proposed assessment lists to the Louisiana Tax Commission in electronic
form or in a format designated by the Louisiana Tax Commission to be published on the
Louisiana Tax Commission website for public inspection during the exposure period
provided by R.S. 47:1992. The proposed assessment lists shall be so identified on the
Louisiana Tax Commission website and shall be the same lists which the assessor has
available for public exposure in the assessor's office. The proposed assessment lists shall
include all information required in Subsection B of this Section. The proposed assessment
lists posted on the Louisiana Tax Commission website are for informational purposes only
and any failure to have the proposed assessment lists posted on the Louisiana Tax
Commission website shall not give rise to any claim or contest regarding the assessed value
of any property or the taxes due thereon.
E. The Louisiana Tax Commission is authorized to adopt rules for the administration
of this program subject to approval by the House Ways and Means Committee and the Senate
Revenue and Fiscal Affairs Committee.
F.(1)(a) For purposes of any assessment information submitted to the Louisiana Tax
Commission prior to January 1, 2024, the Louisiana Tax Commission shall not sell, lease,
rent, or otherwise convey or transfer to any individual or other entity for use in a business any
current-year information received by it pursuant to the provisions of this Section.
(b) For purposes of any assessment information submitted to the Louisiana Tax
Commission on or after January 1, 2024, the Louisiana Tax Commission may convey or
transfer to any individual or other entity for use in a business any current-year information
received by it pursuant to the provisions of this Section.
(2) The Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey
or transfer to any individual or other entity for use in a business any current-year information
concerning public service properties, as defined in R.S. 47:1851, received by it pursuant to
the provisions of this Section.
(3) The Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey
or transfer to any individual or other entity any information which is deemed confidential or
which has been designated as confidential by an assessor under any provision of law.
G.(1) For purposes of any assessment information submitted to the Louisiana Tax
Commission prior to January 1, 2024, and upon request, the Louisiana Tax Commission may
convey or transfer to any taxpayer, in electronic form, historical information held by the
commission pursuant to the provisions of this Section and viewable from the commission's
website, which information is at least one year old at the time of the request.
(2) For purposes of any assessment information submitted to the Louisiana Tax
Commission on or after January 1, 2024, and upon request, the Louisiana Tax Commission
shall convey or transfer to any taxpayer, in electronic form, historical information held by the
commission pursuant to the provisions of this Section and viewable from the commission's
website.
*Acts 2004, No. 448, §1, eff. June 24, 2004; Acts 2005, No. 310, §1, eff. June 29, 2005; Acts 2006, No. 799, §2, eff. June 30, 2006; Acts 2023, No. 161, §1, eff. Jan. 1, 2024.*
##### **§ 47:1838** Fees {#sec-47-1838 omnilex-key=us-la-statutes--rs-title-47--47:1838}
The tax commission is hereby authorized on an interim basis for the period beginning
on July 1, 2021, and ending on June 30, 2026, to levy and collect the following fees in
connection with services performed by the commission:
(1) A fee for the assessment of public service properties at the rate of four
hundredths of one percent of the assessed value of such properties to be paid by each public
service property which pays ad valorem taxes.
(2) A fee for the assessment of insurance companies, at the rate of three hundredths
of one percent of the assessed value of such properties to be paid by each insurance company
which pays ad valorem taxes.
(3) A fee for the assessment of financial institutions, at the rate of three hundredths
of one percent of the assessed value of such properties to be paid by each bank stock and loan
and finance company which pays ad valorem taxes.
(4) All fees collected pursuant to this Section shall be deposited in the treasury and,
after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to
the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax
Commission Expense Dedicated Fund Account created by R.S. 47:1835.
*Acts 1992, No. 521, §1, eff. June 26, 1992; Acts 1993, No. 695, §1, eff. June 21, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1996, 1st Ex. Sess., No. 90, §1; Acts 1999, No. 39, §1; Acts 2001, No. 956, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2003, No. 42, §1; Acts 2004, No. 285, §1, eff. July 1, 2004; Acts 2006, No. 179, §1, eff. July 1, 2006; Acts 2008, No. 324, §1, eff. July 1, 2008; Acts 2010, No. 464, §1, eff. July 1, 2010; Acts 2014, No. 215, §1, eff. July 1, 2014; Acts 2016, No. 551, §1, eff. July 1, 2016; Acts 2018, No. 120, §1, eff. July 1, 2018; Acts 2021, No. 62, §1, eff. July 1, 2021; Acts 2021, No. 114, §18, eff. July 1, 2022.*
#### **PART III** ASSESSMENT OF PUBLIC SERVICE PROPERTIES
##### **§ 47:1851** Definitions {#sec-47-1851 omnilex-key=us-la-statutes--rs-title-47--47:1851}
When used in this Part, unless the context requires a different meaning:
A. "Airline" means a company engaged in the business of transporting passengers and/or property for hire on regularly scheduled flights within, into, or from this state.
B. "Barge line, towing, and other water transportation company" means any resident or nonresident company, whether domiciled in this state or outside this state, whose boats, barges, or other watercraft either owned or leased are engaged in the business of water transportation as a common, contract, or private carrier over the inland waterways of this state on a regular basis. Excluded from this definition are supply vessels, overnight leisure passenger vessels, and crew vessels.
C. "Company" means a person, firm, association, organization, partnership, or corporation.
D. "Electric membership corporation" means any non-profit association or corporation organized pursuant to Title 12, Chapter 4, Part I of the Louisiana Revised Statutes of 1950, which is engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state.
E. "Electric power company" means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state.
F. "Express company" means a company engaged in the business of conveying merchandise or other articles by express for hire within, through, into, or from this state.
G. "Gas company" means a company engaged in the business of supplying artificial or natural gas through pipe or tubing for light, heat, or power to consumers in the state and which is regulated by the Louisiana Public Service Commission or by the governing authority of a political subdivision pursuant to Section 21 of Article IV of the Louisiana Constitution of 1974.
H. "Immovable property" means all things fixed and immovable by nature, destination or object, or disposition of law, whether owned or leased for a definite and specific term stated or which are continuously used or operated in Louisiana, including, but not limited to land, real estate, depots and station houses, buildings, tracks, repair and other shops, storage and other warehouses, excavations, channels, pole lines, docks, piers, or any structure or construction of permanent or quasi-permanent character.
I. "Major movable property" means all movable and regularly moved locomotives, cars, vehicles, craft, barges, boats, and similar things which have not the character of immovable property, either owned or leased for a definite and specific term, including, but not limited to, the engines, cars, and all rolling stock of railroad companies; the boats, barges, and other watercraft and floating equipment of barge line and towing companies; the rolling stock of private car companies; the flight equipment of airlines; but not including "other movable property" as defined in Subsection J. Motor vehicles or property specifically exempt by law shall not be included within this definition.
J. "Other movable property" means all other property, corporeal or incorporeal, not included within the definitions of "immovable property" or "major movable property" and not immovable by nature or by disposition of law, which are so owned, leased, and so operated or used, including, but not limited to, material and supplies, inventories, fuel, leased rail, tools, furniture and fixtures, machinery, scales, pumps, water wells, communication equipment used solely in such enterprises and not available to the public, landing piers, docks, and all similar equipment. Any property specifically exempt by law shall not be included within this definition.
K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana Public Service Commission, (2) the Interstate Commerce Commission, or (3) the Federal Power Commission, as a "natural gas company" under the Federal Natural Gas Act, 15 U.S.C. §§717-717w, because that person is engaged in the transportation of natural gas in interstate commerce, as defined in the Natural Gas Act.
L. "Private car company" means a company whose railway rolling stock, used either for freight or passenger purposes and whether owned or leased, is operated over any railroad within, through, into, or from this state, but not the rolling stock of any regularly incorporated railroad.
M. "Public service properties" means the immovable, major movable, and other movable property owned or used but not otherwise assessed in this state in the operations of each airline, electric membership corporation, electric power company, express company, gas company, pipeline company, railroad company, telegraph company, telephone company, and water company. For each barge line, towing, and other water transportation company or private car company, only the major movable property owned or used but not locally assessed or otherwise assessed in this state in interstate or interparish operations shall be considered as public service property.
N. "Railroad company" means a company primarily engaged in the business of operating a railroad or terminal either wholly or partially within this state on right-of-way owned, leased, or held exclusively by the company.
O. "Tax commission" means the Louisiana Tax Commission as established in Title 47, Section 1831 of the Louisiana Revised Statutes of 1950, or its successor.
P. "Telegraph company" means a company primarily engaged in the business of transmitting telegraph messages within, through, into, or from this state.
Q. "Telephone company" means a company primarily engaged in the business of transmitting telephone messages within, through, into, or from this state; however, the term "telephone company" shall not include any company that:
(1) Primarily is engaged in the business of owning, operating, or managing a radio common carrier, as defined in R.S. 45:1501(C), or a public "for hire" radio service.
(2) Primarily is engaged in the business of providing a service of radio communications between mobile and base stations, between mobile and land stations, or between two or more mobile stations, including but not limited to any cellular service, paging service, or other forms of mobile or portable communications service.
R. "Water company" means a company primarily engaged in the business of supplying water through pipe or tubing to consumers in this state with the exception of those exempt by the Louisiana Constitution of 1974, Article VII, Section 21(B)(1).
*Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 522, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2006, No. 268, §1; Acts 2012, No. 65, §1.*
##### **§ 47:1852** Duty to file annual reports {#sec-47-1852 omnilex-key=us-la-statutes--rs-title-47--47:1852}
A. Each company whose property is subject to taxation in this state, shall prepare and deliver to the Louisiana Tax Commission each year a report showing such information with regard to the property it owns or uses as of January first, as the Louisiana Tax Commission may by regulation prescribe. This report shall be filed on or before April first of each calendar year. The following attestation shall be signed by a principal officer or authorized agent of the company and annexed to the report: "Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this report, including any accompanying statements, inventories, schedules, and other information is true and complete."
B. Any individual who willfully subscribes a report required by this Section which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine not to exceed one thousand dollars or imprisonment not to exceed six months.
C. Notwithstanding any other fine or penalty imposed by this Part, a company, whose principal officer or authorized agent has willfully subscribed a report required under this Section which he does not believe to be true and correct as to every material matter, shall be liable for a civil penalty equal to ten per cent of the taxes due under the corrected or changed assessment of the company.
D. If any company shall refuse or willfully neglect to make any reports required by the Louisiana Tax Commission, or shall refuse to permit an inspection and examination of its property, records, books, accounts or other papers when requested by the Louisiana Tax Commission pursuant to the provisions of R.S. 47:1837 or shall refuse or willfully neglect to appear in obedience to a summons issued pursuant to the provisions of R.S. 47:1837, the Louisiana Tax Commission shall determine the fair market value of the property according to its best judgment, and based upon such information as is in its possession, and the company shall have no legal right or cause to question or contest the determination of fair market value by the Louisiana Tax Commission, except upon proof of actual fraud on the part of the Louisiana Tax Commission as against the company so assessed.
E. All reports required and submitted under this Section shall be used by the Louisiana Tax Commission only for the purpose of securing a correct fair market value and shall not be subject to inspection by the public. However, the assessment made by the tax commission shall be available to the public.
Added by Acts 1976, No. 703, §1. Acts 1984, No. 106, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.
NOTE: SEE ACTS 1984, NO. 106, §2.
##### **§ 47:1852.1** Delinquency in filing annual reports {#sec-47-1852.1 omnilex-key=us-la-statutes--rs-title-47--47:1852.1}
Should any company fail to file, on or before April first, the complete annual report required by R.S. 47:1852, the Louisiana Tax Commission shall advise the company in writing on or before April fifteenth of its delinquency and, thereafter, should the company fail to file the annual report on or before May first, the Louisiana Tax Commission shall certify the annual report as being delinquent. Any company certified as delinquent shall be subject to a civil penalty of not more than two hundred dollars for each day's delinquency. Any penalties imposed shall be imposed only after a hearing before the Louisiana Tax Commission. Any appeal from the imposition of penalties by the Louisiana Tax Commission shall be appealable to the Nineteenth Judicial District Court and be tried by summary proceeding.
*Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.*
##### **§ 47:1853** Appraisal of public service properties {#sec-47-1853 omnilex-key=us-la-statutes--rs-title-47--47:1853}
A. In accordance with the provisions of this Section and Sections 1854 and 1855, the
Louisiana Tax Commission shall, on or before September first of each calendar year,
appraise, for taxation, public service properties based upon each company's report, as defined
in Section 1852(A) and such other information as may be available to the Louisiana Tax
Commission. In the absence of a report the Louisiana Tax Commission shall appraise the
properties of any company failing to file such a report upon any information which the
Louisiana Tax Commission, in its best judgment, deems sufficient.
B.(1) In appraising public service properties, the Louisiana Tax Commission shall:
(a) Employ all of the following nationally recognized techniques of appraisal, where
applicable, to best determine fair market value:
(i) The market approach.
(ii) The cost approach.
(iii) The income approach.
(b) Assign such weight to each approach as is appropriate to best determine fair
market value.
(2) However, all public service properties of the same nature and kind shall be
appraised in the same manner. The appraised value of all lands owned by the company in
this state shall be deducted from the total appraised value of the public service properties and
shall be assessed by the Louisiana Tax Commission and shown as a separate item on the tax
roll.
(3) The commission shall retain in the record of the appraisal the rationale for the
determination of the appraisal approach utilized in the valuation.
C. All taxable immovable, major movable, and other movable public service
properties of a company that is nonoperating or nonutility shall be appraised and assessed by
the local tax assessor in the same manner and by the same standards as similar property in
the parish in which it is located.
D. In no event, however, shall the Louisiana Tax Commission adopt schedules that
reflect average life values of the property instead of appraising the individual companies.
E. The appraisal for the first year only shall be accomplished by the Louisiana Tax
Commission through the use of an independent appraisal firm or firms qualified in the
appraisal of public service properties.
*Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 519, §1, eff. June 26, 1992; Acts 1993, No. 400, §2, eff. July 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2018, No. 591, §1.*
##### **§ 47:1854** Assessment {#sec-47-1854 omnilex-key=us-la-statutes--rs-title-47--47:1854}
All public service properties shall be assessed for taxation in accordance with the provisions of the Louisiana Constitution of 1974. Land shall be assessed at ten percent of fair market value; electric cooperative properties shall be assessed at fifteen percent of fair market value; and all other properties shall be assessed at twenty-five percent of fair market value.
*Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1855** Allocation of assessed value {#sec-47-1855 omnilex-key=us-la-statutes--rs-title-47--47:1855}
A. For the purposes of taxation by local taxing units in this state, the Louisiana Tax
Commission shall allocate the assessed valuation of each company among the local taxing
units in accordance with the provisions of this Section on or before September first of each
calendar year.
B.(1) The situs of immovable and other movable property shall determine the local
taxing unit to which the assessed value of this property is assigned.
(2) For purpose of public service properties, the situs of stored natural gas shall be
the parish in which such natural gas is stored and located. Such natural gas shall be
appraised at its fair market value, assessed at twenty-five percent of its fair market value, and
allocated to the parish of its situs according to the same assessment methods and practices
in effect on December 31, 1994.
C. The assessed value of major movable property of a railroad company shall be
allocated among the parishes and municipalities according to the ratio by which the assessed
value of the company's immovable and other movable property in the parish or municipality
bears to the aggregate assessed value of all the company's immovable and other movable
property in the state to be there subject to all state taxes, and to all parish taxes levied and
effective throughout the governmental boundaries of such entire parish only, and to all
municipal taxes levied and effective throughout the governmental boundaries of such entire
municipality only, and to all parish school taxes levied and effective throughout the
governmental boundaries of such entire parish only, and to all municipal school taxes levied
and effective throughout the governmental boundaries of such entire municipality only, and
to school taxes levied by the Bogalusa and Monroe school districts, and to none other.
D. With respect to any company operating both inside and outside this state, the
apportionment of the appraised value of the property which shall be assessed in this state
shall be determined by one or the average of two or more of the following percentages:
(1) The miles of all company track within this state divided by the miles of all
company track everywhere.
(2) The investment in company property within this state divided by investment in
company property everywhere.
(3) Company operating revenues in this state divided by company operating revenues
everywhere.
(4) The number of company revenue ton miles in this state divided by the number
of company revenue ton miles everywhere.
(5) The number of company car and locomotive miles, both loaded and empty, in this
state divided by the number of company car and locomotive miles, both loaded and empty,
everywhere.
(6) The miles traveled by air or water by company property within this state divided
by the miles traveled by air or water everywhere.
(7) The miles of all company pipelines (converted to one equivalent sized pipe)
within the state, divided by the miles of all of the company's pipelines (converted to one
equivalent sized pipe) everywhere.
E. The Louisiana Tax Commission shall eliminate or adjust one or more of the
above factors in any instance in which the use thereof does not accurately reflect the fair
market value assignable to company property within this state. In such instance, the
commission shall retain in the record of the appraisal the analysis used to make the
determination that one or more of the factors established in Subsection D of this Section
were not utilized in the allocation of assessed value.
F. The appraised value of all land owned by the company in this state shall be
deducted from the appraised value of all property of the company in this state.
G.(1) Major movable or other movable property owned or used in Louisiana by a
barge line or towing company not a resident of, nor domiciled in Louisiana, and having no
agent or office in Louisiana shall be allocated for the purpose of ad valorem taxation to the
local taxing unit in which the company has its primary business connections. Any value not
allocated to any other parish shall be allocated to East Baton Rouge Parish. Business
connections shall include but shall not be limited to use of port facilities, repair facilities,
storage facilities, and the like. The Louisiana Tax Commission may adopt rules and
regulations to further define business connections, and define primary business connections.
(2)(a) Except as provided herein, for those companies not provided for in Paragraph
(1) of this Subsection, major movable or other movable property owned or used in Louisiana
by a company not a resident of, nor domiciled in Louisiana, and having no agent or office in
this state shall be allocated according to the following ratio:
(i) The numerator of which is the number of miles of active railroad track within a
parish.
(ii) The denominator of which is the total number of miles of active railroad track in
the state of Louisiana.
(b) The miles of active railroad track shall be based upon the latest information
published by the Louisiana Department of Transportation and Development.
(c) If an assessor certifies to the Louisiana Tax Commission that certain identifiable
major movables were present in his parish as of January first, the commission shall allocate
the value of the major movables to the certifying parish. The remainder of the assessed value
shall be allocated as provided in Subparagraph (a) of this Paragraph.
(d) The Louisiana Tax Commission shall annually publish the total number of miles
of active railroad track in the state of Louisiana and the number of miles of active railroad
track within each parish used to determine the ratio as provided in Subparagraph (a) of this
Paragraph.
(e) The allocation methodology provided for in Subparagraph (a) of this Paragraph
shall be implemented as follows:
(i) For the taxable period beginning on January 1, 2026, twenty-five percent of the
assessed value shall be allocated to Louisiana parishes in accordance with the allocation
methodology provided in Subparagraph (a) of this Paragraph and seventy-five percent shall
be allocated to East Baton Rouge Parish.
(ii) For the taxable period beginning on January 1, 2027, fifty percent of the assessed
value shall be allocated to Louisiana parishes in accordance with the allocation methodology
provided in Subparagraph (a) of this Paragraph and fifty percent shall be allocated to East
Baton Rouge Parish.
(iii) For the taxable period beginning on January 1, 2028, seventy-five percent of the
assessed value shall be allocated to Louisiana parishes in accordance with the allocation
methodology provided in Subparagraph (a) of this Paragraph and twenty-five percent shall
be allocated to East Baton Rouge Parish.
(iv) For taxable periods beginning on or after January 1, 2029, one hundred percent
of the assessed value shall be allocated to Louisiana parishes in accordance with the
allocation methodology provided in Subparagraph (a) of this Paragraph.
H. Major movable or other movable property owned or used in Louisiana by a
company having an agent or office in this state shall be allocated to the taxing unit in which
that agent or office is located.
*Acts 1976, No. 703, §1; Acts 1989, No. 411, §1, eff. Jan. 1, 1990; Acts 1990, No. 410, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 370, §1, eff. July 1, 1995; Acts 2018, No. 591, §1; Acts 2025, No. 470, §1, eff. July 1, 2025.*
##### **§ 47:1856** Notice of valuation; hearings; appeals {#sec-47-1856 omnilex-key=us-la-statutes--rs-title-47--47:1856}
A.(1) The Louisiana Tax Commission shall give notice of the initial determination
of the assessed valuation in writing to the company. This notice shall be delivered by
certified mail, return receipt requested addressed to, or by personal service upon, the officer
or authorized agent of the company responsible for the filing of the annual report. Except
as provided in R.S. 47:1856(G), in the event that the company objects to the initial
determination by the Louisiana Tax Commission, it may, within thirty days after receipt of
the notice of that initial determination, file a protest in writing to the Louisiana Tax
Commission which protest shall fully disclose the reason for protesting the initial
determination.
(2) The initial determination by the Louisiana Tax Commission shall become final
if no protest is filed with the Louisiana Tax Commission within thirty days after receipt by
the company of the notice of the initial determination.
(3) In the event that a protest is filed, the Louisiana Tax Commission shall grant a
full and complete hearing to the company at a time and place to be determined by the
Louisiana Tax Commission, but in no case shall the hearing be scheduled more than one
hundred eighty days from the date the company filed its written protest in the case of public
service property. Such hearing shall not be consolidated with any other hearing with respect
to any other protest filed in a different tax year by the taxpayer or by any other taxpayer of
an initial determination of assessed valuation by the Louisiana Tax Commission.
B. At the hearing, the company shall assert all objections to the initial determination
by the Louisiana Tax Commission and may file a statement under oath specifying each
respect in which the initial determination is contested. The company may also offer full and
complete testimony in support of its objections. Within thirty days following the completion
of the hearing, the Louisiana Tax Commission shall notify the company, by the method
specified in Subsection A of this Section, of its final determination.
C. Should the company not appear for a hearing scheduled pursuant to the provisions
of Subsection A, or should the company fail to request a hearing on the initial determination
by the Louisiana Tax Commission, the initial determination shall become the final
determination of the Louisiana Tax Commission.
D.(1) Any company that is dissatisfied with the final determination of assessed
valuation by the Louisiana Tax Commission may institute suit appealing the correctness or
legality of such final determination of assessed valuation for taxation by the Louisiana Tax
Commission. However, to state a cause of action, the petition instituting such suit shall name
the Louisiana Tax Commission as defendant and shall set forth not only the final
determination of assessed valuation for taxation made by the Louisiana Tax Commission
appealed from, but also the assessed valuation for taxation that the company deems to be
correct and legal and the reasons therefor.
(2) The proceedings in the suit shall be tried by preference at the time fixed by the
court reviewing the matter. No new trial or rehearing shall be allowed.
(3) Any appeal from a judgment of the court reviewing the matter shall be heard by
preference within sixty days of the lodging of the record in the court of appeal. The appeal
shall be taken thirty days from the date the judgment of the court reviewing the matter is
rendered. If the appeal is timely filed, any amount of taxes that were paid under protest
pursuant to Subsection E of this Section shall remain segregated and invested pursuant to
Subsection E of this Section and no bond or other security shall be necessary to perfect the
appeal.
(4) In the event the supreme court grants a writ of certiorari, the court shall hear the
appeal on the next regular docket of the court.
E. Any company instituting suit under the provisions of Subsection D of this Section
shall pay the disputed portion of its taxes under protest to the officer or officers designated
by law for the collection of such taxes and shall cause notice or notices to issue in such suit
to such officer or officers as provided in R.S. 47:2134(B). However, the portion of taxes that
are not in dispute by the taxpayer shall be paid without being made subject to the protest.
F.(1) If the assessed valuation finally determined by the court is greater than the
company's own assessed valuation, the court shall enter judgment against the company for
the additional taxes due together with interest at the actual rate earned on the funds paid
under protest, segregated and invested, which interest shall be paid solely from such funds.
In any case in which a judgment is entered against the company, each tax recipient body shall
remit an amount equal to ten percent of the proceeds received pursuant to the judgment to
the Louisiana Tax Commission, which shall then forward such amount directly to the state
treasurer.
(2) If the taxpayer prevails, the court shall enter judgment against the officer or
officers designated by law for the collection of such taxes ordering such officer or officers
to immediately refund to the company the amount of any overpayment of taxes together with
interest at the actual rate earned on the funds paid under protest, segregated and invested
during the period, from the date such funds were received by such officer or officers to the
date of such refund or refunds, which interest shall be paid solely from such funds.
G. Any taxpayer asserting that a law or laws, including the application of the law or
laws related to the valuation or assessment of public service properties is in violation of any
act of the Congress of the United States, the Constitution of the United States, or the
Constitution of Louisiana shall file suit in accordance with the provisions of R.S. 47:2134(C)
and (D). The provisions of Subsections E and F of this Section shall be applicable to the
proceedings; however, the tax commission and all affected assessors and the officers
responsible for the collection of any taxes owed pursuant to the assessment shall be made
parties to the suit. If the suit affects assessments of property located in more than one parish,
the suit may be brought in the Board of Tax Appeals, the district court for the parish in which
the tax commission is domiciled, or the district court of any one of the parishes in which the
property is located and assessed. No bond or other security shall be necessary to perfect an
appeal in the suit. Any appeal from a judgment of the reviewing court shall be heard by
preference within sixty days of the lodging of the record in the court of appeal. The appeal
shall be taken thirty days from the date the judgment of the reviewing court is rendered.
H. For purposes of this Section, references to the court reviewing the matter or the
reviewing court shall mean either a district court of proper venue or the Board of Tax
Appeals.
Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §§1, 2; Acts
1984, No. 106, §1; Acts 1986, No. 596, §1, eff. July 2, 1986; Acts 1992, No. 984, §14;
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994;
Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts
2003, No. 791, §1, eff. June 30, 2003; Acts 2003, No. 792, §1, eff. June 27, 2003; Acts 2004,
No. 461, §1, eff. June 24, 2004, and §3, eff. July 1, 2006; Acts 2004, No. 591, §1, eff. July
1, 2004; Acts 2009, No. 511, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
^1^As appears in enrolled bill.
##### **§ 47:1856.1** REPEALED BY ACTS 1992, NO. 984, §18. {#sec-47-1856.1 omnilex-key=us-la-statutes--rs-title-47--47:1856.1}
*REPEALED BY ACTS 1992, NO. 984, §18.*
##### **§ 47:1857** Corrections and changes {#sec-47-1857 omnilex-key=us-la-statutes--rs-title-47--47:1857}
A. The Louisiana Tax Commission is authorized and empowered to correct or
change the assessment of any company under this Part in order to make the assessment
conform to the true facts. In order to correct or change any such assessment, it shall be
necessary for the Louisiana Tax Commission to issue instructions to the assessor to make the
change upon the assessment roll, and in the event the assessment roll has been delivered to
the tax collector, then to direct the tax collector to make such change upon the roll in his
possession and to collect taxes according to such change, and to notify the company of the
corrections or changes so made. This notice shall be delivered by certified mail, return
receipt requested, addressed to or by personal service upon, the officer or authorized agent
of the company responsible for the filing of the annual report.
B.(1) Any company may institute suit in the Board of Tax Appeals or any court
having jurisdiction of the cause of action for the purpose of contesting the correctness or
legality of any determination related to corrections and changes of its assessed valuation for
taxation by the Louisiana Tax Commission under this Section, which suit must be instituted
within thirty days after receipt of the notice ordering the change. However, to state a cause
of action, the petition instituting the suit shall name the Louisiana Tax Commission as
defendant and shall set forth not only the correction or change of its assessed valuation for
taxation made by the Louisiana Tax Commission, but also the assessed valuation for taxation
that the company deems to be correct and legal and the reasons therefor.
(2) Any company that has filed suit under these provisions and whose taxes have
become due shall pay such taxes under protest as provided in R.S. 47:2134(B) to the officer
or officers designated by law for the collection of such taxes and shall cause notice or notices
to issue in such suit to the officer or officers as provided in R.S. 47:2134(B). Upon receipt
of such notice or notices, the amount paid under protest shall be segregated and invested by
such officer or officers either in an interest-bearing account or in a certificate of deposit
pending a final, nonappealable judgment in the suit.
(3) The provisions of R.S. 47:1856(D)(2), (3), and (4) shall be applicable to all
actions instituted pursuant to this Section. All references to the reviewing court shall be
deemed to mean either a district court of proper venue or the Board of Tax Appeals.
*Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts 2003, No. 791, §1, eff. June 30, 2003; Acts 2004, No. 461, §1, eff. June 24, 2004, and §3, eff. July 1, 2006; Acts 2009, No. 511, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.*
##### **§ 47:1858** General provisions {#sec-47-1858 omnilex-key=us-la-statutes--rs-title-47--47:1858}
The Louisiana Tax Commission is entitled to exercise all power and authority necessary and incidental to the performance of any duty under this Subtitle, including without limitation those powers of the Louisiana Tax Commission set forth in Title 47, Section 1989 of the Louisiana Revised Statutes of 1950.
*Added by Acts 1976, No. 703, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
#### **PART IV** ASSESSORS GUARANTEED LOAN PROGRAM
##### **§ 47:1871** State guarantee program; Louisiana Tax Commission administration {#sec-47-1871 omnilex-key=us-la-statutes--rs-title-47--47:1871}
A. The state shall institute a loan guarantee program for the assessors of the state, to be administered by the Louisiana Tax Commission, subject to the provisions and limitations of this Part.
B. No loan made under the provisions of this Part shall be made after June 30, 1978 and the commission shall not guarantee any loan made after said date.
*Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1872** Louisiana Tax Commission, additional powers and duties {#sec-47-1872 omnilex-key=us-la-statutes--rs-title-47--47:1872}
A. For the purpose of this Part the commission may:
(1) Guarantee the loan of money, subject to the limitation prescribed herein and upon such other terms and conditions as the commission may prescribe, to the assessors of this state. Participation on the part of the commission shall not exceed one hundred per centum of the total amount of the loan made to the borrower for any purpose herein authorized or one hundred per centum of the total balance of the loan at the time of borrower's default, if any, whichever is the lesser;
(2) Enter into contracts with any federal agency, federally insured financial institution or bank authorized to do business in Louisiana upon such terms as may be agreed to, to provide for the administration by such agency, institution or bank of any loan plan guaranteed by the commission, including applications therefor and terms and repayment thereof, and to establish the conditions for payment by the commission of the guarantee on any loan;
(3) Collect loans guaranteed by the commission on which the commission has met its guarantee obligations; and
(4) Perform such other acts as may be necessary or appropriate to carry out effectively the objects and purposes of the commission under this Part.
B. Prior to the guarantee of any loan, the commission shall adopt rules and regulations, not inconsistent with the provisions of this Part, governing any other matters relating to the activities of the commission under the provisions of this Part.
Such rules and regulations shall include, but are not limited to, the following:
(1) To require a full disclosure of relationships of the borrower and the proposed lender with all state officials and with employees and members of the Louisiana Tax Commission.
(2) To submit its guarantee and collection procedures to the commissioner of financial institutions for his recommendations and approval.
(3) To require that all tax recipient bodies share equally in the cost of reappraisal with the state.
(4) To withhold distribution of the additional three million dollars of the state's share until all tax recipient bodies have participated in an amount equal to the original distribution of three million dollars as provided for in Act 701 of the 1976 Regular Session.
(5) To adopt loan application and processing procedures.
(6) To require that the lending institution be a fiscal agency of the parish as provided for in Part I and Part II of Chapter 7 of Title 39 of the Louisiana Revised Statutes of 1950.
C. The commission shall report to the State Bond Commission the total amount of loans guaranteed under the provisions of this Part each month during the first year and the amounts outstanding each quarter thereafter.
*Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1873** Qualifications {#sec-47-1873 omnilex-key=us-la-statutes--rs-title-47--47:1873}
The commission may guarantee loans for an assessor only when that assessor has demonstrated the need for and the amount necessary to complete the task of reappraisal and reassessment in his parish.
*Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1874** Maximum loan; maximum aggregate amount; interest; terms {#sec-47-1874 omnilex-key=us-la-statutes--rs-title-47--47:1874}
A. Each loan guarantee shall be limited to the maximum established in Subsection B for each parish or district. The total amount of all outstanding loans shall not at any time exceed six million dollars. The interest rate shall not exceed seven percent per annum. The term of each loan shall not exceed a maximum of four years.
B. Each assessor in the state is authorized to borrow an amount to defray the costs of reappraisal and reassessment as required by Article VII, Part II of the constitution, not to exceed the following:
PARISH/DISTRICT
AMOUNT
Acadia
$ 82,380
Allen
32,772
Ascension
64,644
Assumption
31,440
Avoyelles
61,020
Beauregard
40,536
Bienville
26,760
Bossier
106,692
Caddo
379,116
Calcasieu
241,212
Caldwell
16,776
Cameron
14,148
Catahoula
18,192
Claiborne
26,928
Concordia
34,824
DeSoto
36,744
East Baton Rouge
501,623
East Carroll
18,384
East Feliciana
25,056
Evangeline
51,216
Franklin
37,368
Grant
24,156
Iberia
95,028
Iberville
46,296
Jackson
26,760
Jefferson
621,575
Jefferson Davis
46,632
Lafayette
191,892
Lafourche
115,368
LaSalle
24,360
Lincoln
55,140
Livingston
68,052
Madison
22,332
Morehouse
51,420
Natchitoches
55,704
1st District, Orleans
126,686
2nd District, Orleans
126,686
3rd District, Orleans
126,686
4th District, Orleans
126,686
5th District, Orleans
126,686
6th District, Orleans
126,686
7th District, Orleans
126,686
Ouachita
205,548
Plaquemines
38,364
Pointe Coupee
34,044
Rapides
189,612
Red River
15,072
Richland
33,912
Sabine
32,784
St. Bernard
96,828
St. Charles
50,916
St. Helena
15,156
St. James
30,684
St. John the Baptist
38,496
St. Landry
124,644
St. Martin
54,996
St. Mary
89,568
St. Tammany
120,900
Tangipahoa
110,844
Tensas
13,512
Terrebonne
126,132
Union
32,412
Vermilion
70,068
Vernon
73,584
Washington
68,940
Webster
66,036
West Baton Rouge
27,708
West Carroll
20,772
West Feliciana
12,720
Winn
26,400
TOTAL
$6,000,000
*Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1875** Repayment of loan; additional assessor expense allowance {#sec-47-1875 omnilex-key=us-la-statutes--rs-title-47--47:1875}
A. To further secure the loan of money, all loans made under the provisions of this Act shall be repaid by each assessor from an additional expense allowance as herein provided.
B. Notwithstanding any other provision of law to the contrary, in order to carry out the constitutional mandate for reappraisal of all property in the state, each assessor shall be allowed an additional expense allowance not to exceed one-third of the amount borrowed, as certified by the commission.
C. This additional expense allowance shall be granted in each of the fiscal years commencing in the 1978-1979 Fiscal Year and concluding in the 1980-1981 Fiscal Year. These additional funds shall be paid to the assessor on a pro rata basis and all recipients of taxes, whether parish, school, municipality, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. The tax commission shall certify the amount due by each recipient of taxes and shall file a report with the sheriff and ex officio tax collector and the tax collector for each municipality.
D. All funds collected by the assessor under the provisions of this section shall be used exclusively to repay the outstanding loans guaranteed under this Part.
*Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1876** Special fund; defaults; attorney general participation {#sec-47-1876 omnilex-key=us-la-statutes--rs-title-47--47:1876}
There is hereby established in the state treasury a special fund to be designated and hereafter referred to as the Assessors' Reappraisal and Reassessment Loan Guarantee Security Fund. The sum of six million dollars is allocated to this fund.
The state treasurer shall disburse to the Louisiana Tax Commission such funds as are appropriated by the legislature out of the Assessors' Reappraisal and Reassessment Loan Guarantee Security Fund to pay loans which the chairman of the Louisiana Tax Commission has certified have been defaulted and as to which the guarantee obligation of the state is due.
The attorney general of the state of Louisiana shall be notified of all defaulted loans which the state has guaranteed and paid due to default. He shall institute all necessary legal proceedings in order to insure repayment to the state of the defaulted loan. All funds collected by the attorney general from such proceedings shall be paid into the state general fund.
*Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
#### **CHAPTER 3** ASSESSMENT
#### **PART I** ASSESSORS
##### **§ 47:1901** Election {#sec-47-1901 omnilex-key=us-la-statutes--rs-title-47--47:1901}
A. At the general state election held every four years, there shall be elected in each parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected.
B. At the local municipal election held every four years, there shall be elected in Orleans Parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected.
*Amended by Acts 1970, No. 155, §1; Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1901.1** Application of other laws {#sec-47-1901.1 omnilex-key=us-la-statutes--rs-title-47--47:1901.1}
A. All other pertinent provisions of the laws of the state of Louisiana shall apply to the assessor of each assessment district in the same manner and to the same extent as they apply to one assessor in each of the several parishes of the state of Louisiana.
B. All laws pertaining to execution and cancellation of bonds by assessors shall apply to said tax assessors.
*Acts 1970, No. 155, §4; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1902** Oath {#sec-47-1902 omnilex-key=us-la-statutes--rs-title-47--47:1902}
Every assessor shall, before entering upon the duties of his office, take and subscribe the oath of office prescribed by the constitution and laws of this state, and file the same with the secretary of state.
*Acts 2001, No. 74, §1, eff. July 1, 2001.*
##### **§ 47:1903** Powers and authority {#sec-47-1903 omnilex-key=us-la-statutes--rs-title-47--47:1903}
A. The tax assessors shall enumerate and list and assess property as directed in this Chapter and be subject to all the obligations prescribed by law. They shall prepare and have ready their lists showing the valuations assessed by them and lay the same before the tax commission within the time and in the manner prescribed by R.S. 47:1987 and 1988.
B. Each tax assessor is authorized to appoint as many deputies as he may require. Such deputies shall take the constitutional oath of office, and the tax assessor shall require from them such security in his own favor as he deems sufficient. The assessor may perform all the functions of the office of tax assessor through such deputies, but the assessor shall be officially and pecuniarily responsible for them on his bonds and in all other respects for the acts of such deputies.
C. No assessor shall, as a consideration for appointing any person as a clerk, be allowed to contract with the person for a less sum than the salary allowed by law to clerks of assessors. Whoever violates the provisions of this Subsection shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than one month nor more than six months, or both.
*Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1903.1** Assessors; authority to employ attorney {#sec-47-1903.1 omnilex-key=us-la-statutes--rs-title-47--47:1903.1}
The assessor may make arrangements for the employment of counsel to defend him in suits involving assessments made by his office after a determination that the district attorney is unable to defend him.
*Added by Acts 1980, No. 757, §1.*
##### **§ 47:1903.2** Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel {#sec-47-1903.2 omnilex-key=us-la-statutes--rs-title-47--47:1903.2}
A. Notwithstanding any other provision of law to the contrary, the single assessor in Orleans Parish shall be responsible for all of the obligations of the Board of Assessors of Orleans Parish and shall be vested with the right, power, and authority to do, perform, and exercise for and on behalf of the board of assessors all acts and things required to be done and performed in connection with the authorization, issuance, and repayment of revenue bonds issued by the board of assessors.
B. Notwithstanding any other provision of law to the contrary, effective at the time that the first single Orleans Parish assessor takes office:
(1) All books, papers, records, money, account receivables, actions, and other property of every kind, movable and immovable, real and personal, possessed, controlled, or used, by each assessor constituting the Board of Assessors of Orleans Parish are hereby transferred to the Orleans Parish assessor.
(2) All legal proceedings and documents relating to activities, facilities, and functions of the assessors constituting the Board of Assessors of Orleans Parish are hereby transferred to the Orleans Parish assessor and shall be in the name of the Orleans Parish assessor, and such Orleans Parish assessor shall be substituted for the original assessor or other office without the necessity for amendment of any document to substitute the name of the original assessor or other office for the Orleans Parish assessor.
C. Notwithstanding the provisions of R.S. 16:2, the city attorney of the city of New Orleans shall represent the Orleans Parish assessor in all civil matters, unless the assessor, at his option, selects other counsel.
*Acts 1986, No. 449, §1, eff. July 2, 1986; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2008, No. 348, §1, eff. June 21, 2008; Acts 2010, No. 204, §1, eff. June 17, 2010.*
##### **§ 47:1903.3** Assessors; authority to intervene {#sec-47-1903.3 omnilex-key=us-la-statutes--rs-title-47--47:1903.3}
Notwithstanding any other law to the contrary, in any cause of action brought under the provisions of R.S. 47:1856, 1857, 1998, or 2110, the assessor of the parish or district where the property is located may intervene in such suit and become a party thereto.
*Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000.*
##### **§ 47:1904** Execution and cancellation of bonds {#sec-47-1904 omnilex-key=us-la-statutes--rs-title-47--47:1904}
A. Each assessor shall execute his bond in favor of the governor of the state for the sum of three thousand dollars for each representative of his parish in the legislature, with solvent sureties, who shall be bound in solido with each other, and with their principal, but each surety may bind himself for a limited sum, not less than two hundred dollars, provided the aggregate of said limited sums shall not be less than three thousand dollars for each representative of the parish in the legislature, but no bond shall exceed ten thousand dollars.
B. The Orleans Parish assessor shall execute his bond in favor of the governor for the sum of five thousand dollars, with solvent sureties, who shall be bound in solido with each other and with their principals, but each surety may bind himself for a limited sum of not less than five hundred dollars, provided that the aggregate of these sums shall be five thousand dollars.
C. All bonds shall be recorded in the office of the recorder of mortgage records of the parish in which each respective assessor exercises his functions, and in all other parishes in which the principal owns real estate, and shall operate as a legal mortgage upon all of the real estate of the principal therein.
D. The secretary of state shall not recognize any assessor until his bond and oath of office are filed in the secretary of state's office, and his bond recorded in the mortgage office of the parish for which he is elected.
E. In case any assessor fails, refuses, or neglects to give bond and security, as required, within thirty days after date of his appointment, his office shall be deemed vacant and such vacancy shall be filled by the governor by and with the advice and consent of the Senate if the Senate be in session; if not, then the appointment shall continue until the adjournment of the next meeting of the legislature, or until his successor is appointed and qualified, but such an appointment shall not exonerate the assessor failing to qualify from any liabilities incurred by him.
F. The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against the assessors and their securities upon the production of a certificate from the secretary of state of the faithful performance of their duties as assessors, for which performance the bonds or mortgages, as the case may be, were given. But no judgment of any court of this state shall have the effect of giving a discharge to or canceling the bonds or mortgages registered against assessors in their said capacities, unless the certificates of the secretary of state releasing the assessors from the obligation of such bond or mortgages are first obtained and prolonged in the court.
*Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1905** Suits on bonds {#sec-47-1905 omnilex-key=us-la-statutes--rs-title-47--47:1905}
A. In all parishes, the bonds of assessors given and furnished as provided in R.S. 47:1904 may be put in suit against the assessor and his sureties by the attorney general in the name of the governor for the use and benefit of the state and its political subdivisions, officers, boards, and commissions, as it or their interest may appear, or in the name of the state through the governor, for its own use and benefit and that of its political subdivisions, officers, boards, and commissions, as it or their interests may appear, without the necessity of obtaining the consent of the governor or of any such political subdivision, officer, board, or commission, but solely on the initiative of the attorney general or district attorney; and in all other cases, in the name, for the use, and at the request of the party injured.
B. The bond shall not become void by a first or any other recovery, but may be put in suit and recoveries had as often as any breach of the conditions thereof shall happen, provided the sureties shall not be liable for more than the penalty on the bond.
C. In all cases where the state or any political subdivision, board, or commission or any public officer is interested in any amount recovered under such bond, the amount of such recovery shall be deposited with the state treasurer and shall be distributed by him to those entitled thereto in accordance with a distribution computation prepared by the director of the department of finance and furnished by him to the state treasurer.
D. The provisions of this Section shall not be considered as affecting any of the powers, rights, and privileges afforded by existing laws to the various district attorneys of the state, to file and prosecute suits on assessor's bonds.
*Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1906** Salaries and expense funds {#sec-47-1906 omnilex-key=us-la-statutes--rs-title-47--47:1906}
A. There shall be a fund for the payment of the salaries and allowances of the assessors, and all recipients of taxes, whether state, parish, school, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. The pro rata due the assessor's salary and expense allowance, except exempted municipalities, shall be remitted directly to the assessor by the sheriff and ex officio tax collector from the first tax collections when the tax rolls are filed each year, and prorated among the state, parish, school, levee, drainage, and other recipients of taxes in proportion to the amount of taxes to be received by each.
B. In all cases where towns or cities are exempted by law, in whole or in part from the payment of parish taxes, such towns or cities shall pay to the assessor their proportionate share of the salary and expenses of the assessor, based upon the taxes such towns and cities would have paid into the parish treasury had they not been so exempted.
C. The assessors shall render to the legislative auditor sworn statements showing the total amount of taxes assessed for account of the state, parish, school, road, drainage, levee, and all other purposes, also showing the portion thereof that may be appropriated to be due upon his salary and expenses by each recipient. A copy of the report, certified by the legislative auditor, shall also be filed with the sheriff and ex officio tax collector, and a copy of the certified report shall be filed with the tax collectors of the exempted municipalities.
D. The pro rata due the assessor's salary and expense allowance by the various tax recipients, except exempted municipalities, as shown by the compensation statement, shall be paid directly to the assessor by the sheriff and tax collector from the first tax collections. The pro rata due by each exempted municipality, as shown by the compensation statement, shall be paid by the municipality directly to the assessor.
E.(1) The governing authority of the parish and the parish school board shall advance to the assessor's salary and expense fund such funds as may be necessary in proportion to the amount of taxes levied by each for all purposes, as shown by the last completed and filed tax roll, inclusive of all special taxes levied by road and school districts, which advances so made shall be reimbursed without interest to the governing authority and parish school board by the assessor's salary and expense fund when the compensation provided for is paid to the assessor by the parish sheriff and ex officio tax collector and the exempted municipalities.
(2) However, in the parish of Caldwell, when the assessor finds that the governing authority of the parish or the parish school board, or both, are unable to advance such funds because of financial constraints, the assessor is hereby authorized to borrow money from a bank or other lending institution as may be necessary.
(3) The assessor of Sabine Parish is further authorized to borrow an amount necessary to complete the task of reappraisal and reassessment in his parish for the 1988 tax roll and to contract with all tax recipient bodies to share equally in the cost of such reappraisal and the repayment of said loan. The lending institution shall be a fiscal agency of the parish as provided for in Parts I and II of Chapter 7 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950. The interest rate shall not exceed seven percent per annum and the term of the loan shall not exceed four years. The assessor shall demonstrate the need for the amount of the loan, not to exceed sixty thousand dollars, and it shall be repaid by him from an additional expense allowance granted in each of the fiscal years commencing in the 1987-1988 Fiscal Year and concluding in the 1990-1991 Fiscal Year. These additional funds shall be paid to the assessor on a pro rata basis, and all recipients of taxes, whether parish, school, municipality, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. All funds collected by the assessor under the provisions of this Paragraph shall be used exclusively to repay the outstanding loan authorized herein.
F. The advance payments required by Subsection E shall be paid not later than January thirty-first in the parish of East Baton Rouge.
*Amended by Acts 1954, No. 478, §1; Acts 1968, No. 429, §1; Acts 1984, No. 127, §1; Acts 1987, No. 811, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1906.1** Terrebonne Parish; salary and expense fund; advancement {#sec-47-1906.1 omnilex-key=us-la-statutes--rs-title-47--47:1906.1}
The governing authority and the school board of Terrebonne Parish shall advance annually not later than January 31 to the Terrebonne Parish assessor's salary and expense fund such funds as may be necessary in proportion to the amount of taxes levied by each for all purposes, as shown by the last completed and filed tax roll, inclusive of all special taxes levied by road and school districts, which advances so made shall be reimbursed without interest to the governing authority and parish school board by the assessor's salary and expense fund when the compensation provided for is paid to the assessor by the parish sheriff and ex officio tax collector and the exempted municipalities.
*Added by Acts 1977, No. 586, §1.*
##### **§ 47:1907** Salaries {#sec-47-1907 omnilex-key=us-la-statutes--rs-title-47--47:1907}
A.(1) Notwithstanding any other provision of law to the contrary, except the
provisions of Subsections H through M of this Section, in the performance of all duties
required of them by law, the assessors of the various parishes shall receive an annual
compensation, to be paid monthly on their own warrant, based on the applicable population
of the respective parishes, not to exceed the compensation schedule provided for in this
Paragraph according to the latest decennial United States Census or the population estimates
published pursuant to the United States Bureau of the Census Federal State Cooperative
Program for Population Estimates.
Population Compensation
(a) Greater than 250,000 $108,290
(b) 50,001 to 249,999 $98,290
(c) 50,000 or less $88,290
(2) The president of the board of assessors for the parish of Orleans shall, for his
services as president of the board, receive an extra compensation of one thousand dollars per
annum.
(3) Nothing in this Section shall be construed to limit an assessor from participation
in an eligible deferred compensation program established in accordance with Section 457 of
Title 26 of the Internal Revenue Code. An assessor shall not authorize or receive an
employer contribution that would be more favorable than that offered to the employees of
the assessor's office.
(4) The salary of the assessor of Lafayette Parish shall be the salary provided for in
Subparagraph (1)(a) of this Subsection regardless of the population of Lafayette Parish.
B. In addition to his salary, each individual assessor shall be granted ten percent of
his annual compensation as a personal expense allowance provided that the tax receipts of
the respective tax recipient bodies shall not be reduced.
C. The assessors' professional certification program is hereby established to
formalize and recognize the professional standards of assessors engaged in the assessment
of property for ad valorem taxation purposes in this state. It is the objective of the program
to insure compliance with the requirements of the constitution and laws of the state
governing the assessment of property and to assure the citizens and taxpayers of the state that
property will be assessed fairly and equitably.
D.(1) The requisite education and training will be provided through courses at state
institutions of higher education or other appropriate locations in conjunction with the
International Association of Assessing Officers (IAAO) or the Appraisal Institute with
additional seminars and workshops being conducted at various locations throughout the state
or other appropriate locations. All such instruction shall be offered and directed towards the
attainment of the certification and recertification described herein.
(2) For the purposes of this Section, "certified Louisiana assessor" (CLA) shall be
a person holding the office of assessor in this state at the time of certification.
E. The assessors' certification program committee, hereinafter referred to as the
"certification committee", is hereby created to govern the assessors' professional certification
program. The certification committee shall be composed of five members who shall serve
one-year terms and who may be reappointed. The members shall be appointed as follows:
(1) One member shall be the chairman of the education committee of the Louisiana
Assessors Association who shall serve as chairman of the certification committee.
(2) One member shall be appointed by the Louisiana Tax Commission.
(3) Two members shall be assessors who have met the requirements for certification
as certified Louisiana assessors (CLA's) who shall be appointed by the president of the
Louisiana Assessors Association.
(4) One member shall be a deputy assessor who has met the Louisiana Assessors
Association requirements for certification as a certified Louisiana deputy assessor (CLDA)
who shall be appointed by the president of the Louisiana Assessors Association.
F.(1) The educational requirements for certification shall be as follows:
(a) A passing grade on the examination for the International Association of
Assessing Officers course 1-- Fundamentals of Real Property Appraisal.
(b) A passing grade on the examination for the International Association of
Assessing Officers course 2--Income Approach to Valuation or equivalent courses offered
by the Appraisal Institute.
(c) A passing grade on the examinations or other evidence of successful completion
of two electives equal to or greater than sixty course hours among the courses offered by the
International Association of Assessing Officers or the Appraisal Institute.
(d) A passing grade on the examination for the International Association of
Assessing Officers Uniform Standards of Professional Appraisal Practice (USPAP) on an
Appraisal Foundation approved two-day Uniform Standards of Professional Appraisal
Practice (USPAP) course.
(2) The experience requirements for certification shall be met upon the assessor's
election by majority of the voters voting in an election called therefor.
G.(1) Recertification shall be obtained by completing either of the following
requirements:
(a) A minimum of fifty-nine hours of continuing education offered by the
International Association of Assessing Officers or the Appraisal Institute, which shall include
the International Association of Assessing Officers Uniform Standards of Professional
Appraisal Practice (USPAP) course or an approved Appraisal Foundation two-day Uniform
Standards of Professional Appraisal Practice (USPAP) course and at least one course, thirty
hours minimum, on appraisal of property completed by passing a written examination. The
remaining hours shall be selected from recertification guidelines as adopted by the
certification committee. All designees shall obtain recertification within a five-year period.
(b) A minimum of seventy-four hours of continuing education offered by the
International Association of Assessing Officers or the Appraisal Institute, which shall include
the International Association of Assessing Officers Uniform Standards of Professional
Appraisal Practice (USPAP) course or an approved Appraisal Foundation two-day Uniform
Standards of Professional Appraisal Practice (USPAP) course and at least one course, thirty
hours minimum, on appraisal of property, for which no written examination shall be
required. The remaining hours shall be selected from recertification guidelines as adopted
by the certification committee. All designees shall obtain recertification within a five-year
period.
(2) Recertification requirements shall be met prior to December thirty-first of the
fifth year. If these requirements are not met, the designee will lose certification and
certification compensation until recertification requirements are met. After using a specific
course toward recertification, the designee shall not be permitted to use the same course
again toward recertification for one five-year period with the exception of the Uniform
Standards of Professional Appraisal Practice (USPAP) course. Hours shall not be carried
forward from one five-year period to another. If the designee teaches courses for the
International Association of Assessing Officers or the Appraisal Institute, the designee shall
receive credit for those hours.
H.(1) Notwithstanding any other provisions of law to the contrary, after documents
showing the successful completion of the program, resulting in certification as a certified
Louisiana assessor (CLA), have been submitted to and approved by the certification
committee and said approval documented to the legislative auditor, the assessor shall be
recognized through the implementation of a one-time increase in compensation paying
additional compensation equal to seven percent of the assessor's annual salary as set forth in
Subsection A of this Section.
(2) Any assessor who has completed the educational and experience requirements
as provided in Subsection F of this Section, and the documents showing the successful
completion of the program have been submitted to and approved by the certification
committee and said approval documented to the legislative auditor, shall be granted the
seven-percent increase in compensation to his annual salary as set forth in Subsection A of
this Section. Assessors shall complete the requirements of Subsection G of this Section,
within five years and every five years thereafter in order to retain the seven-percent
compensation enhancement, notwithstanding any other provisions of law to the contrary.
(3) If an assessor does not complete the certification program as provided for in this
Section, or if after certification an assessor does not receive recertification within each five-year period, his salary shall revert back to the salary scale provided for in Subsection A of
this Section.
I. In addition to all other forms of compensation which are authorized for assessors
under the provisions of this Section, effective on July 1, 1999, the annual compensation of
each assessor shall be increased by ten thousand dollars.
J. In addition to all other forms of compensation which are authorized for assessors
under the provisions of this Section, any assessor may increase his annual compensation by
an amount not to exceed seven thousand dollars.
K. In addition to all other forms of compensation which are authorized for assessors
under the provisions of this Section, each assessor's office may increase the assessor's annual
compensation by up to four percent each calendar year for four calendar years, beginning
calendar year 2013 and ending calendar year 2016.
L. In addition to all other forms of compensation which are authorized for assessors
under the provisions of this Section, an assessor may increase his annual compensation by
an amount not to exceed five percent in calendar year 2023.
M.(1) In addition to all other forms of compensation which are authorized for
assessors under the provisions of this Section, an assessor may increase his annual
compensation by an amount not to exceed five percent for the term beginning after December
31, 2024.
(2) The additional compensation authorized pursuant to the provisions of this
Subsection shall become effective if the assessor publishes notice of his intent to increase his
compensation on two separate days in the official journal of the parish in which the assessor's
office is situated. The last day of publication of the notice shall be at least thirty days prior
to the date the assessor increases his compensation.
*Acts 1950, No. 92, §1; Acts 1952, No. 73, §1; Acts 1954, No. 575, §1; Acts 1956, No. 362, §1; Acts 1960, No. 99, §1; Acts 1962, No. 289, §1; Acts 1963, No. 78, §1; Acts 1965, No. 126, §1; Acts 1966, No. 73, §1; Acts 1966, No. 243, §1; Acts 1966, No. 470, §1; Acts 1967, No. 66, §1; Acts 1967, No. 78, §1; Acts 1969, No. 148, §1; Acts 1970, No. 155, §2; Acts 1972, No. 305, §1; Acts 1974, No. 383, §1; Acts 1974, No. 447, §1; Acts 1975, No. 526, §1; Acts 1976, No. 206, §1, eff. July 23, 1976; Acts 1978, No. 31, §1; Acts 1979, No. 671, §1; Acts 1980, No. 459, §1; Acts 1981, No. 288, §1; Acts 1984, No. 925, §1; Acts 1990, No. 718, §§1, 2; Acts 1992, No. 823, §1; Acts 1995, No. 157, §1; Acts 1995, No. 472, §1; Acts 1997, No. 564, §1; Acts 1997, No. 1157, §1; Acts 1999, No. 125, §1; Acts 1999, No. 132, §1; Acts 1999, No. 571, §1; Acts 2001, No. 73, §1, eff. Jan. 1, 2001; Acts 2003, No. 1218, §1, eff. July 1, 2003; Acts 2004, No. 850, §2, eff. July 12, 2004; Acts 2004, No. 861, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 97, §1, eff. July 1, 2007; Acts 2008, No. 276, §1, eff. Jan. 1, 2009; Acts 2012, No. 448, §1, eff. July 1, 2012; Acts 2013, No. 372, §1, eff. July 1, 2013; Acts 2023, No. 366, §1, eff. July 1, 2023.*
##### **§ 47:1907.1** Local notice; salary increases {#sec-47-1907.1 omnilex-key=us-la-statutes--rs-title-47--47:1907.1}
The compensation set forth in Section 1907 shall not be changed by amendment to such Section, or by other Act regardless of whether it amends such Section, unless notice of intention to introduce the proposal has been published on two separate days without cost to the state in the official journal for the parish wherein the office is located. If the proposal would change the compensation of all parish assessors in the state, publication shall also be made in the official journal of the state. The last day of publication shall be at least thirty days prior to introduction of the bill. The notice shall state the amount of the change, the bill shall contain a recital that the notice has been given, and certification of such publications shall be attached to the bill.
*Added by Acts 1978, No. 31, §2. Amended by Acts 1979, No. 295, §5.*
##### **§ 47:1908** Expenses {#sec-47-1908 omnilex-key=us-la-statutes--rs-title-47--47:1908}
A. In the performance of all duties required of them by law, the said tax assessors
shall have allowed to each for clerical and other expenses, the amounts hereinafter set forth
for each:
1. Acadia $ 258,386.12
2. Allen 158,000.00
3. Ascension 250,000.00
4. Assumption 188,500.00
5. Avoyelles 187,000.00
6. Beauregard 200,000.00
7. Bienville 139,600.00
8. Bossier 425,440.00
9. Caddo 1,260,000.00
10. Calcasieu 455,000.00
11. Caldwell 72,904.00
12. Cameron 158,000.00
13. Catahoula 100,000.00
14. Claiborne 160,000.00
15. Concordia 150,000.00
16. DeSoto 90,000.00
17. East Baton Rouge 1,600,000.00
18. East Carroll 64,000.00
19. East Feliciana 206,036.00
20. Evangeline 178,000.00
21. Franklin 200,000.00
22. Grant 110,000.00
23. Iberia 719,750.00
24. Iberville 348,000.00
25. Jackson 170,000.00
26. Jefferson 4,320,085.00
27. Jefferson Davis 115,000.00
28. Lafayette 476,277.00
29. Lafourche 350,000.00
30. LaSalle 130,000.00
31. Lincoln 150,000.00
32. Livingston 278,500.00
33. Madison 76,000.00
34. Morehouse 169,800.00
35. Natchitoches 172,000.00
36. Ouachita 450,000.00
37. Plaquemines 332,000.00
38. Pointe Coupee 200,000.00
39. Rapides 308,000.00
40. Red River 250,000.00
41. Richland 176,472.00
42. Sabine 200,000.00
43. St. Bernard 160,000.00
44. St. Charles 254,184.00
45. St. Helena 145,000.00
46. St. James 107,000.00
47. St. John the Baptist 165,000.00
48. St. Landry 276,280.00
49. St. Martin 190,000.00
50. St. Mary 365,321.00
51. St. Tammany 397,650.00
52. Tangipahoa 368,000.00
53. Tensas 52,000.00
54. Terrebonne 480,000.00
55. Union 175,000.00
56. Vermilion 251,170.00
57. Vernon 150,000.00
58. Washington 230,000.00
59. Webster 170,000.00
60. West Baton Rouge 175,000.00
61. West Carroll 52,000.00
62. West Feliciana 80,641.00
63. Winn 100,000.00
B. In the event that these allowances or any of them exceed the necessities of any one
of the said tax assessors in the efficient performances of his duties, such excess shall be
carried forward into the following year's assessor's fund, and used in any subsequent year.
Each tax assessor shall submit to the legislative auditor, along with his compensation
statement, a detailed itemized statement of all expenditures for clerical and other expenses
of his office, together with canceled checks, bills, receipts, vouchers, etc., evidencing the
payment of such expenditures.
C. The provisions of this Section shall apply to the annual expense allowance of the
assessors throughout the state for the year 2012 and subsequent years. The said assessors
shall be paid the expense allowance provided for herein, for making the assessments for the
year 2012 and subsequent years.
D. The clerical and other expense allowances set forth in Paragraph (A) of this
section shall not be changed by amendment to this section, or by other Act regardless of
whether it amends this section, unless notice of intent to do so shall have been sent by the
assessor to the school board and governing authority in each parish to be affected by such
change. Such notice in each parish affected shall state the amount of change to be applied
for and shall be sent by certified mail.
The mailing of this notice of intent to change the clerical and other expense
allowance set forth in Paragraph (A) of this section shall be made by the assessor at least ten
days prior to the convening of the legislative session in which such change is to be made.
The evidence of such notice having been mailed shall be exhibited in the legislature before
such Act shall be passed, and every such Act shall contain a recital that such notice has been
given.
E. Any increase in the expense allowance for the assessor of Iberville Parish shall
beginning with the year 1980 and thereafter be dependent upon his furnishing a copy of the
previous years' expenditures together with the proposed budget for the current year to the
Iberville Parish Police Jury and to the School Board of Iberville Parish.
F. In Washington Parish, the assessor may receive an automobile expense allowance
equal to fifteen percent of his annual salary provided the assessor maintains three hundred
thousand dollars of automobile insurance per accident for bodily injury and one hundred
thousand dollars of automobile insurance per accident for property damage. The expense
allowance shall come from surplus funds in the assessor's office and at no additional expense
to the state or local governing authority.
*Acts 1990, No. 15, §1; Acts 1990, No. 18, §1; Acts 1990, No. 19, §1; Acts 1990, No. 26, §1; Acts 1990, No. 169, §1; Acts 1990, No. 173, §1; Acts 1990, No. 835, §1; Acts 1992, No. 12, §1; Acts 1992, No. 14, §1; Acts 1992, No. 79, §1; Acts 1992, No. 84, §1; Acts 1992, No. 159, §1; Acts 1993, No. 10, §1; Acts 1993, No. 16, §1; Acts 1993, No. 21, §1; Acts 1995, No. 14, §1; Acts 1995, No. 20, §1; Acts 1995, No. 29, §1; Acts 1997, No. 12, §1; Acts 1997, No. 250, §1; Acts 1997, No. 351, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 111, §1; Acts 1999, No. 128, §1; Acts 2000, 1st Ex. Sess., No. 40, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2004, No. 265, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 75, §1; Acts 2010, No. 216, §1; Acts 2012, No. 114, §1, eff. May 11, 2012.*
##### **§ 47:1908.1** Assessors' copies of conveyances {#sec-47-1908.1 omnilex-key=us-la-statutes--rs-title-47--47:1908.1}
In parishes with populations in excess of four hundred seventy-five thousand according to the latest federal census, two copies of any act of conveyance shall be filed with the Registrar of Conveyances for such parishes and one of those copies shall be forwarded to the appropriate assessor at no charge to him. The Registrar of Conveyances shall not accept the filing of any act of conveyance that does not comply with this Section.
*Acts 1995, No. 833, §1, eff. June 27, 1995.*
##### **§ 47:1909** Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006. {#sec-47-1909 omnilex-key=us-la-statutes--rs-title-47--47:1909}
*Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.*
##### **§ 47:1910** Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006. {#sec-47-1910 omnilex-key=us-la-statutes--rs-title-47--47:1910}
*Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.*
##### **§ 47:1910.1** Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006. {#sec-47-1910.1 omnilex-key=us-la-statutes--rs-title-47--47:1910.1}
*Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.*
##### **§ 47:1910.2** Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006. {#sec-47-1910.2 omnilex-key=us-la-statutes--rs-title-47--47:1910.2}
*Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.*
##### **§ 47:1911** Repealed by Acts 1997, No. 1157, §2. {#sec-47-1911 omnilex-key=us-la-statutes--rs-title-47--47:1911}
*Repealed by Acts 1997, No. 1157, §2.*
##### **§ 47:1912** Holidays {#sec-47-1912 omnilex-key=us-la-statutes--rs-title-47--47:1912}
The office of assessor in each parish within the parishes of Terrebonne and Lafourche of the state shall remain open each day of the year except on the whole of every Saturday and Sunday and on New Year's Day, Mardi Gras, Independence Day, Labor Day, Thanksgiving, Christmas, Good Friday, All Saints' Day and Veterans' Day. If in any year Christmas or New Year's Day falls on a Sunday, the Monday following shall be a holiday.
*Added by Acts 1966, No. 153, §1. Amended by Acts 1968, No. 50, §3; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1913** §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989. {#sec-47-1913 omnilex-key=us-la-statutes--rs-title-47--47:1913}
*§§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.*
##### **§ 47:1922** Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums {#sec-47-1922 omnilex-key=us-la-statutes--rs-title-47--47:1922}
A.(1) There is hereby created an Assessors' Insurance Fund for the assessors and
assessors' employees throughout the state and a public corporation to be known as the
"Insurance Committee of the Assessors' Insurance Fund". This committee shall be vested
with the power to administer the Assessors' Insurance Fund, to sue and be sued, to bid for,
then contract for and pay premiums for group life and accidental death and dismemberment
insurance and group health, accident, dental, hospital, surgical, and other medical expense
insurance for the assessors, assessors' employees, and dependents of the assessors and
assessors' employees as provided in this Section with any insurance company legally
authorized to do business in this state.
(2) The committee shall take bids at least every two years from any agent or
company authorized to do business in the state who wishes to bid on the group insurance
program.
B. The committee shall carry a blanket fidelity insurance policy covering members
of the committee and employees handling the money of the fund and shall pay the premium
therefor out of the fund or out of the administrative fee charged the assessors for
administering said fund.
C. The Insurance Committee shall be required to deposit all monies received by it
in a bank or banks, where such deposits are secured under the Federal Insurance Plan to the
extent thereof and the balance by collateral in like amount posted as directed by the
committee. The committee shall pay from said funds all premiums when due for group
insurance for the assessors and assessors' employees insured under the group contracts herein
provided for.
D. The committee shall keep an accurate record of insurance coverage of each
insured member, receipts and disbursements, and to file an annual report to the assessors,
showing a list of the insured and a summary of the receipts and expenditures for the year.
E.(1) The committee shall be composed of twelve members elected as follows:
(a) One member elected by the members of each of the eight districts established by
the Louisiana Assessors' Association. A board member shall be elected by the members of
each district for a two-year term. A member of the committee shall be elected from the even-numbered districts in even-numbered years and from odd-numbered districts in odd-numbered years. Each district electing a member of the committee shall sign a letter to be
mailed to the president of the association prior to December fifteenth indicating the district
held an election and the name of the person elected to represent the district.
(b) Two members who shall be retired members of the Louisiana Assessors'
Insurance Fund elected by ballot every two years by the retired members of the Louisiana
Assessors' Insurance Fund.
(c) Two assessor employee representatives who are members of the Louisiana
Assessors' Insurance Fund elected by ballot every two years by the employees who are
members of the Louisiana Assessors' Insurance Fund.
(d) The term of each member shall begin on January first following the date of
election.
(e) Nominations for representatives of retired persons and assessor employees shall
be made by the committee.
(2) The initial election for each of the twelve committee members in Paragraph (1)
of this Subsection shall be held in 2003. The members elected from even-numbered districts
in 2003 shall serve three-year terms. Thereafter, elections shall be held as provided in this
Subsection.
F. Vacancies on the committee shall be filled within sixty days in the same manner
as the original members.
Acts 1958, No. 24, §1; Acts 1970, No. 72, §1; Acts 1990, No. 419, §1, eff. July 18,
1990; Acts 1992, No. 577, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1,
1994 R.S., eff. May 1, 1994; Acts 2003, No. 443, §1, eff. June 20, 2003; Acts 2020, No. 42,
§1.
{{NOTE: See Acts 1990, No. 419, §2, for initial appointments of new
members.}}
##### **§ 47:1923** Authority for assessors separately or jointly to contract for insurance; payment of premiums {#sec-47-1923 omnilex-key=us-la-statutes--rs-title-47--47:1923}
A. The assessor in each of the several parishes of the state may make contracts
separately, or jointly through the insurance committee elected by the voting members of the
Louisiana Assessors' Association to administer the Assessors' Insurance Fund, for group life
and accidental death and dismemberment, disability, group health, accident, dental, hospital,
surgical, and other medical expense insurance, with any insurance company legally
authorized to do business in this state, for the purpose of insuring the assessors and the
assessors' employees and the dependents of the assessors and assessors' employees under a
policy or policies of group insurance covering such persons. The assessor may pay out of
the assessor's salary and expense fund the total insurance contract premium or charges for
the assessors and the assessors' employees and a portion of the premium or charges for such
contracts for dependents of the assessors and assessors' employees, not to exceed one
hundred percent of the premium. The remaining portion of the dependents' premiums shall
be paid by the insured persons; provided that no reductions of such contributions to any
premiums are to be made on contracts heretofore written and continued in force. Where the
assessor and his employees are insured jointly under a group plan administered by the
Assessors' Insurance Fund, a fee for the cost of administering the Assessors' Insurance Fund
may be paid by the assessor out of the assessor's salary and expense fund when covered by
such insurance. The contributions of the insured persons to the premiums of their
dependents for such insurance may be deducted by the assessor from the salaries of such
persons, when authorized by them so to do, and the total premium and administrative fee
remitted by him to the Assessors' Insurance Fund if insured under a plan administered by said
fund, or direct to the insurance company with whom the assessor and his employees are
insured separately.
B. The dependents of the assessor and his employees may be insured under group
policies which provide life, dental, hospital, surgical and medical expense insurance. The
contributions of the insured persons to the premiums for such insurance may be deducted by
the assessor from the salaries of the persons insured when authorized by the respective
persons so to do; provided further that no reductions of contributions are to be made on
contracts heretofore written and continued in force; and provided further that said premium
must be paid out of funds included in their respective budgets.
C.(1) All premiums due shall be remitted to the Louisiana Assessors' Insurance Fund
by the tenth day of each month.
(2) The failure of any assessor or the Louisiana Assessors' Association to remit any
and all required premiums to the fund within thirty days of the date on which such premiums
are due shall render him liable to suspension of his participation in the fund at the discretion
of the board. If the board so suspends any assessor, it will notify the assessor of his
suspension by registered mail sent to him at his address as it appears upon the records of the
system and it will prescribe the conditions and terms pursuant to which he may be reinstated.
(3) If any assessor remains delinquent in the payment of the required premiums for
a period exceeding ninety days, he shall be personally liable to the fund in his individual
capacity for the delinquent premiums and for a penalty equal to twenty-five percent of all
delinquent premiums. If and when the delinquent premiums and penalty are collected, both
shall be paid into and constitute a part of the fund.
D.(1)(a) In the parishes of Allen, Ascension, Assumption, Avoyelles, Beauregard,
Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto,
East Baton Rouge, East Feliciana, Evangeline, Franklin, Iberia, Iberville, Jackson, Jefferson,
Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse, Natchitoches,
Orleans, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Sabine, St. Bernard,
St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, Tangipahoa,
Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge,
West Carroll, and West Feliciana, the assessor shall pay the premium cost of group life,
dental, group health, hospital, surgical, or other medical insurance for any assessor or
assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A
uniform policy with respect to the payment of such premium shall be formulated and applied
by the assessor of each parish listed in this Subparagraph.
(b) Either of the following requirements shall be met for eligibility for the assessor's
payment of premium costs as provided in Subparagraph (a) of this Paragraph:
(i) The assessor or assessor's employee was elected, appointed, or hired before
August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least
twenty years of service.
(ii) The assessor or assessor's employee was elected, appointed, or hired on or after
August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least
twenty years of service. At least twelve years of service shall have been earned at the
assessor's office from which the person retires. For purposes of this Item, the twelve years
of service required for eligibility for receipt of benefits provided for in this Paragraph shall
not include any service that was earned elsewhere and transferred for credit with the
assessor's office from which the person retires.
(2)(a) In Acadia Parish, the assessor shall pay the premium cost of group life, dental,
group health, hospital, surgical, or other medical insurance for any assessor or assessor's
employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform
policy with respect to the payment of the cost of such premium shall be formulated and
applied by the assessor of Acadia Parish.
(b) Either of the following requirements shall be met for eligibility for the assessor's
payment of premium costs as provided in Subparagraph (a) of this Paragraph:
(i) The assessor or assessor's employee was elected, appointed, or hired before
August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least
twenty-five years of service.
(ii) The assessor or assessor's employee was elected, appointed, or hired on or after
August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least
twenty years of service. At least twelve years of service shall have been earned at the Acadia
Parish assessor's office. For purposes of this Item, the twelve years of service required for
eligibility for receipt of benefits provided for in this Paragraph shall not include any service
that was earned elsewhere and transferred for credit with the Acadia Parish assessor's office.
(3)(a) In the parishes of East Carroll and Richland, the assessor shall pay the
premium cost of group life, dental, group health, hospital, surgical, or other medical
insurance for any assessor or assessor's employee who meets the requirements of
Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost
of such premium shall be formulated and applied by the assessor of each parish listed in this
Subparagraph.
(b) The requirements of this Subparagraph shall be met for eligibility for the
assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph. The
assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014,
and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of
service. At least twelve years of service shall have been earned at the assessor's office from
which the person retires. For purposes of this Item, the twelve years of service required for
eligibility for receipt of benefits provided for in this Paragraph shall not include any service
that was earned elsewhere and transferred for credit with the assessor's office from which the
person retires.
(4)(a) In Livingston Parish, the assessor shall pay the premium cost of group life,
dental, group health, hospital, surgical, or other medical insurance for any assessor or
assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A
uniform policy with respect to the payment of the cost of such premium shall be formulated
and applied by the Livingston Parish assessor.
(b) Either of the following requirements shall be met for eligibility for the assessor's
payment of premium cost as provided in Subparagraph (a) of this Paragraph:
(i) The assessor or assessor's employee was elected, appointed, or hired before
August 1, 2014, and retires in accordance with the provisions of R.S.11:1421 with at least
twenty years of service.
(ii) The assessor or assessor's employee was elected, appointed, or hired on or after
August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least
twenty years of service. At least twelve years of service shall have been earned at the
Livingston Parish assessor's office. For purposes of this Item, the twelve years of service
required for eligibility for receipt of benefits provided for in this Paragraph shall not include
any service that was earned elsewhere and transferred for credit with the Livingston Parish
assessor's office.
*Added by Acts 1958, No. 24, §1. Amended by Acts 1970, No. 72, §1; Acts 1974, No. 377, §1; Acts 1992, No. 863, §1, eff. July 8, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2001, No. 75, §1, eff. July 1, 2001; Acts 2007, No. 26, §1, eff. July 1, 2007; Acts 2008, No. 107, §1; Acts 2008, No. 244, §1; Acts 2010, No. 235, §1, eff. July 1, 2010; Acts 2011, No. 45, §1; Acts 2011, No. 236, §1; Acts 2012, No. 299, §1; Acts 2014, No. 186, §1; Acts 2014, No. 627, §1; Acts 2019, No. 25, §1, eff. May 30, 2019; Acts 2021, No. 2, §1, eff. June 1, 2021; Acts 2021, No. 254, §1, eff. June 14, 2021; Acts 2022, No. 139, §1.*
##### **§ 47:1923.1** Orleans Parish; retired assessors and assessor's employees; creation of fund {#sec-47-1923.1 omnilex-key=us-la-statutes--rs-title-47--47:1923.1}
A.(1) There is hereby created within the office of assessor of the parish of Orleans a special fund which shall be known as the Orleans Parish Assessor's Office Retired Employees Insurance Fund, hereinafter referred to as the "OPAREIF", to finance the payments of insurance premiums by the assessor of Orleans Parish for eligible retired assessors and retired employees of the office of the assessor of Orleans Parish as provided in R.S. 47:1923(D)(1).
(2) Annually, the assessor of the parish of Orleans shall deposit money from the office of the assessor of the parish of Orleans general fund into the OPAREIF until the total amount of the money deposited in the OPAREIF equals the accrued liability of the benefits payable pursuant to R.S. 47:1923(D)(1). The accrued liability and funded status shall be recalculated annually as of the close of the fiscal year. No deposit shall be required if the office of the assessor of the parish of Orleans has less than fifty thousand dollars available in its general fund after annual operations.
(3) The assessor of the parish of Orleans shall invest the money in the OPAREIF in the Louisiana Asset Management Pool.
(4) The earnings on the money invested pursuant to this Section shall be available for the assessor of the parish of Orleans to withdraw for the purpose of paying the insurance premiums provided in R.S. 47:1923(D)(1). No earnings shall be withdrawn if the balance in the OPAREIF is less than seventy percent of the accrued liability calculated pursuant to Paragraph (2) of this Subsection. In any year following an actuarial determination that the fund balance is less than seventy percent threshold, no earnings shall be withdrawn from the OPAREIF, and any balance owed for the payment of insurance premiums as required by R.S. 47:1923(D)(1) shall be paid in full directly from the office of the assessor of the parish of Orleans.
(5) The money deposited into the OPAREIF pursuant to this Section and the accumulated earnings up to the required total shall not be appropriated except for the investment and payment of premiums as provided for in this Section.
B. The legislative auditor shall audit the fund annually and the expense of such audit shall be paid by the assessor of the parish of Orleans.
*Acts 2013, No. 293, §1.*
#### **PART I-A** ASSESSMENT DISTRICTS
##### **§ 47:1925.1** Applicability of Part {#sec-47-1925.1 omnilex-key=us-la-statutes--rs-title-47--47:1925.1}
The assessment district authorized herein shall provide an optional method of funding the office of assessor for the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse, Natchitoches, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Richland, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West Feliciana, and Winn, in lieu of pro rata deductions from ad valorem taxing authorities.
*Acts 1988, No. 28, §1; Acts 1988, No. 30, §1; Acts 1988, No. 152, §1; Acts 1988, No. 622, §1; Acts 1989, No. 564, §1; Acts 1990, No. 17, §1; Acts 1990, No. 27, §1; Acts 1990, No. 174, §1; Acts 1990, No. 540, §1; Acts 1992, No. 29, §1; Acts 1992, No. 30, §1; Acts 1992, No. 752, §1; Acts 1993, No. 12, §1; Acts 1993, No. 15, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1997, No. 13, §1; Acts 1997, No. 15, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 103, §1; Acts 1999, No. 112, §1; Acts 2000, No. 2, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2005, No. 433, §1, eff. Dec. 31, 2005; Acts 2009, No. 29, §1; Acts 2011, 1st Ex. Sess., No. 42, §1.*
##### **§ 47:1925.2** Assessment district; creation and boundaries {#sec-47-1925.2 omnilex-key=us-la-statutes--rs-title-47--47:1925.2}
A.(1) There is hereby created in the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse, Natchitoches, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Richland, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West Feliciana, Winn, and all parishes with populations of more than sixty-eight thousand persons but less than seventy thousand persons according to the 1990 census, a special district to be known as an assessment district for the purpose of funding the office of assessor for that parish.
(2) The boundaries of the district shall be coterminous with the boundaries of the parish, and the duly elected assessor of the parish or his successor shall be ex officio the chief executive officer of the district.
(3) Repealed by Acts 2005, No. 433, §2, eff. Dec. 31, 2005.
B. The special districts herein created shall have the power to tax but only as provided by this Part.
*Acts 1984, No. 223, §1; Acts 1985, No. 292, §1; Acts 1985, No. 617, §1; Acts 1985, No. 664, §1; Acts 1986, No. 334, §1; Acts 1986, No. 450, §1; Acts 1988, No. 28, §1; Acts 1988, No. 30, §1; Acts 1988, No. 152, §1; Acts 1988, No. 622, §1; Acts 1989, No. 564, §1; Acts 1990, No. 17, §1; Acts 1990, No. 27, §1; Acts 1990, No. 174, §1; Acts 1990, No. 540, §1; Acts 1992, No. 29, §1; Acts 1992, No. 30, §1; Acts 1992, No. 752, §1; Acts 1993, No. 12, §1; Acts 1993, No. 15, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1997, No. 13, §1; Acts 1997, No. 15, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 103, §1; Acts 1999, No. 112, §1; Acts 2000, No. 2, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2005, No. 433, §§1, 2, eff. Dec. 31, 2005; Acts 2009, No. 29, §1.*
##### **§ 47:1925.3** Method of taxation; referendum to increase taxes beyond initial authorization {#sec-47-1925.3 omnilex-key=us-la-statutes--rs-title-47--47:1925.3}
A. The district hereby created shall levy a tax on the assessed valuation of all taxable property appearing on the 1985 and subsequent tax rolls, without a vote of the people, in an amount that will produce for the district in the initial year that the option is exercised the same revenue as that authorized by law to be deducted pro rata from that year's tax roll for the assessor's salary and expense fund. In addition to the millage, the assessor shall file a compensation statement with the auditor in order to receive necessary funds to cover the expenses of the assessor's office for the current year. However, the taxes generated by the millage levied shall be collected free of deductions for retirement systems. The amount of millage to be assessed shall be determined and certified by the legislative auditor by dividing the net tax roll as of January first of the year of implementation into the salary and expense account and salary and personal expense allowance of the assessor for the current year. This millage adopted shall remain in effect in subsequent years unless changed as provided by law.
B. The total amount of ad valorem taxes received by the district shall never be less than that received by the district in the initial year. The assessor and ex officio chief executive officer of the district may adjust the millage levied, without the necessity of a public referendum, so as to assure that such funding does not fall below that of the initial year.
C. In addition to the taxes authorized herein the district or a subdistrict created by the district may impose additional millages in any district or subdistrict when approved by a majority of the electors voting thereon in an election held for that purpose, and any taxes generated by such additional millages shall be levied subject to deductions for retirement systems. This election may be called by the assessor and ex officio executive officer of the district. The cost of the election shall be borne by the assessor's salary and expense fund unless the election is concurrent with another election, in which event the district or subdistrict shall bear a proportionate share of the cost.
*Acts 1984, No. 223, §1; Acts 1985, No. 292, §1; Acts 1985, No. 664, §1; Acts 1986, No. 450, §1; Acts 2005, No. 433, §1, eff. Dec. 31, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1925.4** Mandatory rollback of ad valorem taxes by tax recipient bodies {#sec-47-1925.4 omnilex-key=us-la-statutes--rs-title-47--47:1925.4}
A. The total amount of ad valorem taxes received by other taxing authorities in the district shall not be increased because of the provisions of this Part. To accomplish this result, it shall be mandatory for each affected taxing authority in the year following the year in which the special district provided for herein is implemented to adjust millages so that taxes are not increased as a result of the implementation of the special district provided for herein; each taxing district whose jurisdiction encompasses more than one parish shall adjust its millage so that the adjusted millage is uniform throughout the district. Thereafter such millages shall remain in effect unless changed or increased in a manner provided by law. In the event a taxing authority increases the taxes authorized under this Part without a public referendum, such taxing authority shall have deducted from its share of state revenue sharing funds an amount equal to such taxes increased without a public referendum plus a penalty of fifteen percent of such amount.
B. Nothing herein shall prohibit a taxing authority from collecting in the year in which the special district is created or in any subsequent year a larger dollar amount of ad valorem taxes by any of the following:
(1) Levying additional or increased millages as provided by law.
(2) Putting additional property on the tax rolls.
(3) Increases in the fair market or use value of the property.
C. This Section shall not apply to millages required to be levied for the payment of general obligation bonds.
*Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1925.5** Enforcement of millage rollbacks; resolutions of taxing authorities {#sec-47-1925.5 omnilex-key=us-la-statutes--rs-title-47--47:1925.5}
The legislative auditor shall have the authority to and responsibility for enforcing the mandatory adjustment of millages by each taxing authority as provided under this Part. The tax assessor shall submit a copy of the resolution of each taxing authority levying taxes hereunder for approval by the legislative auditor no later than the first day of August in the year following the year in which the district is implemented.
*Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1925.6** Disbursements from special district funds {#sec-47-1925.6 omnilex-key=us-la-statutes--rs-title-47--47:1925.6}
All funds collected by the special district shall be paid into the assessor's salary and expense fund, which shall be disbursed by the assessor in accordance with law. Expenditures from the fund shall be subject to the public bid laws of the state of Louisiana.
*Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1925.7** Powers of assessor not diminished {#sec-47-1925.7 omnilex-key=us-la-statutes--rs-title-47--47:1925.7}
It is the purpose of this Part to create a special district for the financing of the assessor's office. Nothing contained herein shall be interpreted as diminishing any of the authority of the assessor as delegated to him in the constitution and laws of this state.
*Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1925.8** Funding for the Board of Assessors for Orleans Parish {#sec-47-1925.8 omnilex-key=us-la-statutes--rs-title-47--47:1925.8}
A. Notwithstanding any other provision of law to the contrary, this Section shall be the exclusive means of funding for the Board of Assessors for Orleans Parish. The board of assessors shall be funded annually no later than March first by the city of New Orleans with no less than two percent of the ad valorem taxes levied on property in the city of New Orleans and the parish of Orleans. Such funding shall produce in the initial year revenue equal to or greater than that which was received by the Board of Assessors for Orleans Parish from the city of New Orleans for the previous year. The total amount of revenue received by the board shall never be less than that received by the board in the initial year.
B. The millage currently being levied pursuant to this Part by the Board of Assessors for Orleans Parish for the 2005 tax year shall be transferred to and levied by the city of New Orleans, without the necessity of voter approval, for the 2006 and subsequent tax years.
*Acts 2005, No. 433, §1, eff. Dec. 31, 2005.*
##### **§ 47:1925.9** Evangeline Parish Assessment District; automobile expense allowance {#sec-47-1925.9 omnilex-key=us-la-statutes--rs-title-47--47:1925.9}
In the Evangeline Parish Assessment District, the assessor may receive an automobile expense allowance equal to twelve percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage.
*Acts 2008, No. 358, §1, eff. June 22, 2008.*
##### **§ 47:1925.10** Iberia Parish Assessment District; automobile expense allowance {#sec-47-1925.10 omnilex-key=us-la-statutes--rs-title-47--47:1925.10}
In the Iberia Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage.
*Acts 2009, No. 532, §1, eff. July 14, 2009.*
##### **§ 47:1925.11** Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance {#sec-47-1925.11 omnilex-key=us-la-statutes--rs-title-47--47:1925.11}
In the Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and
Webster parishes, the assessor may receive an automobile expense allowance not to exceed
fifteen percent of his annual salary provided the assessor maintains three hundred thousand
dollars of automobile insurance per accident for bodily injury and one hundred thousand
dollars of automobile insurance per accident for property damage. The expense allowance
shall come from existing funds in the assessor's office and at no additional expense to the
state or local governing authority.
*Acts 2014, No. 256, §1; Acts 2016, No. 377, §1; Acts 2016, No. 429, §1.*
##### **§ 47:1925.12** Jefferson Davis Parish Assessment District; automobile expense allowance {#sec-47-1925.12 omnilex-key=us-la-statutes--rs-title-47--47:1925.12}
In the Jefferson Davis Parish Assessment District, the assessor may receive an
automobile expense allowance equal to fifteen percent of his annual salary provided the
assessor maintains three hundred thousand dollars of automobile insurance per accident for
bodily injury and one hundred thousand dollars of automobile insurance per accident for
property damage.
*Acts 2015, No. 252, §1, eff. June 29, 2015.*
##### **§ 47:1925.13** Automobile expense allowance {#sec-47-1925.13 omnilex-key=us-la-statutes--rs-title-47--47:1925.13}
A. An assessor may receive an automobile expense allowance not to exceed fifteen
percent of his annual salary provided the assessor maintains three hundred thousand dollars
of automobile insurance per accident for bodily injury and one hundred thousand dollars of
automobile insurance per accident for property damage. The expense allowance shall come
from existing funds in the assessor's office and at no additional expense to the state or local
governing authority. Any assessor receiving the car allowance provided for by this Section
shall submit an affidavit to the legislative auditor on or before January 31 of each year
verifying that they did not use an office automobile during the preceding year.
B. An assessor receiving the automobile expense allowance authorized pursuant to
the provisions of this Section for the operation and maintenance of a personal automobile
shall be prohibited from operating an automobile paid for and maintained by the assessor's
office. However, the provisions of this Subsection shall not prohibit an assessor from
operating an automobile paid for and maintained by the assessor's office if the assessor's
operation of the automobile is limited to occasional use only.
C. The first time the assessor chooses to use the automobile expense allowance
pursuant to this Section, the assessor shall publish in the official journal of the parish
wherein the office is located his choice to receive the expense allowance.
*Acts 2021, No. 303, §1, eff. June 15, 2021.*
#### **PART II** BOARDS OF REVIEW
##### **§ 47:1931** Membership {#sec-47-1931 omnilex-key=us-la-statutes--rs-title-47--47:1931}
A. Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish.
B. Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property.
*Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1932** Compensation {#sec-47-1932 omnilex-key=us-la-statutes--rs-title-47--47:1932}
A. The members of the boards of reviewers shall receive the same pay, for such length of time as they may be in session, as is now allowed police jurors, provided that if any board remain in session for more than fifteen days during any one year, only pay for that length of time shall be allowed.
B. Beginning January 1, 1978, all members of the board of review shall not receive any extra fee, compensation, or allowance for their services.
*Amended by Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
#### **PART III** ASSESSMENT PROCEDURE
##### **§ 47:1951** Property subject to ad valorem taxation {#sec-47-1951 omnilex-key=us-la-statutes--rs-title-47--47:1951}
All property situated within the state, except such as is expressly exempted from taxation by law, shall be subject to taxation on the basis of the assessed valuation thereof.
Property, not otherwise exempt from taxation, of all nonresident persons, firms, corporations, partnerships, associations, or companies is hereby declared subject to assessment and taxation, in the same manner as all other property in the state.
Notes, judgments, accounts, and credits of non-resident persons, firms, corporations, partnerships, associations, or companies doing business in the state, originating from the business done in this state, are property with its situs within this state; provided this paragraph shall not affect the levying, assessing, and collecting of taxes upon fire, life, or other insurance companies.
H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S. eff. May 11, 1994.
##### **§ 47:1951.1** Imports subject to ad valorem taxation {#sec-47-1951.1 omnilex-key=us-la-statutes--rs-title-47--47:1951.1}
A. For the purposes of ad valorem taxation, raw materials, goods, commodities and other articles imported into this state from outside of the continental United States shall not be treated as incorporated into the mass of the property in this state:
1. so long as such imports remain upon the public property of the port authority or docks of any common carrier where such imports first entered this state, or
2. so long as any such imports (other than minerals and ores of the same kind as any mined or produced in this state and manufactured articles) are held in this state in the original form in bales, sacks, barrels, boxes, cartons, containers or other original packages, and raw material held in bulk as all or a part of the raw material inventory of manufacturers or processors, solely for manufacturing or processing, or
3. so long as any such imports are held by an importer in any public or private storage in the original form in bales, sacks, barrels, boxes, cartons, containers or other original packages and agricultural products in bulk, and fish meal, fish oil or non-edible fish products in bulk or packaged. This provision shall not apply to a retail merchant holding such imports as part of his stock in trade for sale at retail.
B. All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.
C. For the purpose of this Part, "original form" shall mean the smallest bale, sack, barrel, box, carton, container or other original package in which the raw materials, goods, commodities, or other articles can be divided and still be in an original container.
*Acts 1958, No. 343, §1. Amended by Acts 1960, No. 161, §1; Acts 1962, No. 502, §1; Acts 1978, No. 402, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1951.2** Exports subject to ad valorem taxation {#sec-47-1951.2 omnilex-key=us-la-statutes--rs-title-47--47:1951.2}
For the purpose of ad valorem taxation, raw materials, goods, commodities and other
articles held in this state for the purpose of being exported from this state to a point outside
the continental United States, shall be regarded as severed from the mass of the property of
this state from and after the time the same are placed upon the public property of a port
authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or
other public storage facility in which same are being loaded, unloaded, or accumulated while
being so exported.
All such property whether entitled to exemption or not shall be reported to the proper
taxing authority on the forms required by law.
Acts 1958, No. 343, §2. Amended by Acts 1960, No. 161, §2; H.C.R. No. 88, 1993
R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2019, No. 432,
§1, see note.
NOTE: This Section was amended by Acts 2019, No. 432, to become
effective upon adoption of the proposed amendment of Art. VII, §21(O) of
the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by
the electors at the statewide election held on Oct. 12, 2019, and did not
become law.
##### **§ 47:1951.3** Property stored in transit while moving in interstate commerce {#sec-47-1951.3 omnilex-key=us-la-statutes--rs-title-47--47:1951.3}
For the purpose of ad valorem taxation, raw materials, goods, commodities and other
articles held in this state for the purpose of being exported from this state to a point outside
the continental United States, shall be regarded as severed from the mass of the property of
this state from and after the time the same are placed upon the public property of a port
authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or
other public storage facility in which same are being loaded, unloaded, or accumulated while
being so exported.
All such property whether entitled to exemption or not shall be reported to the proper
taxing authority on the forms required by law.
Added by Acts 1960, No. 162, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993;
H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2019, No. 432, §1, see note.
NOTE: This Section was amended by Acts 2019, No. 432, to become
effective upon adoption of the proposed amendment of Art. VII, §21(O) of
the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by
the electors at the statewide election held on Oct. 12, 2019, and did not
become law.
##### **§ 47:1952** Place and time of listing and assessment {#sec-47-1952 omnilex-key=us-la-statutes--rs-title-47--47:1952}
A. All property subject to taxation, including merchandise or stock in trade, shall be placed upon the assessment lists in the respective parishes or districts where situated. Assessments shall be made on the basis of the condition of things existing on the first day of January of each year; however, as to the ownership of immovable property subject to taxation, the assessor may note on the tax roll any transfer of such property which takes place after the first day of January but before the assessor files the tax roll with the tax collector as required in R.S. 47:1993, if practicable. If the assessor makes such note on the tax rolls, the tax notice shall then be sent to such owner in lieu of the owner of the property as of January first.
B. All crops, whether growing or gathered, shall be considered as being attached to the realty while in first hands, and shall not be separately taxed while in possession of the lessor or his agent.
C. The notes, judgments, accounts and credits of nonresidents doing business in the state, originating from the business done in this state, are subject to taxation at the business domicile in this state of the nonresident person or his business agent or representative, under the same rules and in the same manner that property of a like nature is assessed and taxed within the state.
D. Mortgage notes and indebtedness and all evidence of indebtedness, shall be taxable only at the situs and domicile of the holder or owner thereof.
E. No property shall be taxed twice in the same year.
F. The tax collectors throughout the state shall list for taxation for state and parish taxes all merchandise or stock in trade brought into the several parishes for sale after the assessment rolls for the year are completed, and such officer shall furnish the auditor a duplicate of such assessment, provided nothing in this Paragraph shall apply to merchants or other parties who have been regularly assessed.
G. When a line between two parishes divides a tract of land, or plantation, each portion shall be assessed in the parish in which it lies; all movable property shall be assessed in the parish or district where it is located, except as otherwise provided. When the lines of parishes are in dispute as to their real location, the lines as shown by "Hardee's Map" of 1895, shall be the lines for assessment purposes and the parish or parishes affected thereby shall be governed by such lines unless a court having competent jurisdiction shall decree otherwise.
*Acts 1987, No. 185, §1, eff. Jan. 1, 1988; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1952.1** Extent and manner of assessment {#sec-47-1952.1 omnilex-key=us-la-statutes--rs-title-47--47:1952.1}
Standing timber shall be assessed only to the extent and in the manner such timber was assessed prior to December 31, 1995.
*Acts 1997, No. 688, §1, eff. July 7, 1997.*
##### **§ 47:1953** Assessment of corporations generally {#sec-47-1953 omnilex-key=us-la-statutes--rs-title-47--47:1953}
Corporations, save those otherwise provided for, shall be assessed directly upon all taxable property owned by such corporations, but unless six months prior and continuous ownership can be shown in any holdings of national, state or municipal bonds or stocks in any corporations whatsoever, then the market value of such holdings shall be assessed to such corporations as so much "money in possession."
Such corporations shall be required to furnish to the assessor within the first twenty days of January of each year, a sworn statement of the cost of their property, real and personal, and the value at which it is carried on the books, and in determining the assessment these valuations shall be considered; such corporations further shall be required to furnish a sworn statement of the earning capacity of the corporation, which earning capacity shall form a basis of estimating the value of its charter or franchise.
Any president or other officer who fails to make a sworn return of property and condition to the assessor within the first twenty days of January of each year, shall be guilty of a misdemeanor, and on conviction shall be punished by fine or imprisonment, or both, at the discretion of the court.
H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1954** Assessment of insurance companies {#sec-47-1954 omnilex-key=us-la-statutes--rs-title-47--47:1954}
All property and assets of life insurance companies organized under the laws of this state, shall be assessed to the corporation as to a natural person, in the name of the corporation, in the parish, town, city, village, or district of its residence, as herein provided and not otherwise, except that taxable real property and tangible personal property shall be assessed at the place such property is situated. The place where its business is located in its charter shall be deemed its residence, provided, its business is actually transacted at such office; but, if it shall establish its home office in any other place than the place named in its charter, then the place where it establishes its home office shall be deemed its residence for all the purposes of this Part.
In computing the taxable property of domestic life insurance companies, the value of the real property and tangible personal property on which the company pays taxes and any holding of national, state, or municipal bonds or stocks not subject to taxation held by the company six months prior to the assessment shall be deducted from its net admitted assets above liabilities as testified and shown by the latest report of the secretary of state; and the remainder shall be the amount of intangible personal property for which the company shall be assessed. Provided, that nothing contained in this Section shall impose an ad valorem tax on the premiums on life, health and accident insurance policies.
Every insurance company doing business in this state shall, on or before the first day of March, in each year, render to the secretary of state a report, signed and sworn to by its president and secretary of its condition upon the preceding thirty-first day of December, which shall include a detailed statement of its assets and liabilities on that day, the amount and character of business transacted in this state, moneys received and expended during the year and such other information and in such form as he may require.
*Amended by Acts 1979, No. 254, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1955** Assessment of property adjudicated to the state {#sec-47-1955 omnilex-key=us-la-statutes--rs-title-47--47:1955}
After property has been adjudicated to the state, it shall be assessed, during the period allowed by existing law for its redemption, in the name of the person to whom it was assessed at the date of the sale. During the period allowed by existing law in which the owner of the property is permitted to redeem it, the tax collector shall not again sell the property under the continued assessment aforesaid while the property remains in a condition of forfeiture to the state, but the assessors of the several parishes of the state shall designate such property as adjudicated to the state, and list and assess it separately from all other property.
In the parish of Orleans, property adjudicated to the state shall be listed separately by squares or subdivisions in the same manner as other property not in a state of forfeiture.
The continued assessment, or any erroneous assessment in the name of the former owner, or any action of the tax collector in receiving taxes under the continued assessment, or other erroneous assessment, and any continued possession of the property by any former owner during the period allowed by law for the redemption of the property, shall not be considered or construed by any court of this state as an estoppel of the state from claiming the property, or taking physical possession thereof, after the adjudication of the property to the state and during the period of time allowed by law for the redemption of the property, nor as affecting in any way the title of the state to the property, or to its right of possession thereof.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1956** Preparation, distribution, and return of blank forms for listing and assessing of property {#sec-47-1956 omnilex-key=us-la-statutes--rs-title-47--47:1956}
A.(1) The tax commission may require the assessors to make up assessment lists in a formal manner and according to a method to be prescribed by it. In such assessment lists it may require the separate valuations of improved and unimproved property and the improvements thereon. The tax commission shall, before the first day of January of each year, prepare and have printed the blank forms prescribed for the listing and assessing of property. The tax commission shall furnish to each assessor throughout the state such quantity of such printed forms as will suffice to secure the listing of all property subject to taxation.
(2) Each taxpayer shall fill out a list of his property and make oath to its correctness, in the manner and form prescribed by law, and return such list to the assessor on or before the first day of April of each year. Each tax assessor, in person or by a duly qualified deputy, is authorized to administer oaths or affirmations in the manner required by law for administering oaths. Any willful misstatement to the assessor, or any authorized deputy, made under oath, shall be considered and punished as false swearing, as provided by the laws of this state in other cases.
B. The tax commission shall formulate and furnish to each assessor forms pertaining to vessels principally operated within Outer Continental Shelf Lands Act Waters. Such forms shall require a certification from the taxpayer that such vessels reported on the form were principally operated in Outer Continental Shelf Lands Act Waters.
*Amended by Acts 1952, No. 71, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1957** Listing and assessing of property generally {#sec-47-1957 omnilex-key=us-la-statutes--rs-title-47--47:1957}
A. All taxable property in the state, except public service properties, shall be assessed by the several assessors. The assessors shall be responsible, under the supervision of the tax commission, for listing and assessing all property within their respective parishes, except such property as is subject to direct assessment by the tax commission. The assessors shall list said property by parish, school board, police jury, levee district, special district and by any other recipients of ad valorem taxes, except by municipality. If any municipality requests such a listing, the assessor shall be required to prepare such a listing; however, the assessor's salary and expense fund shall be reimbursed by the municipality in accordance with R.S. 47:1993.1(C).
B. All property subject to taxation shall be listed and assessed at the proper percentage of its fair market or use value as required by the constitution and laws of this state. The assessors shall identify all mobile homes within their respective parishes with a numbered decal or other suitable means of identification. The owner of each mobile home shall provide such information as the assessor shall request, including but not limited to the mobile home brand name and serial number, when available.
C. The assessor, in person or by deputy, shall have the right and power to require of any property holder an inspection of his books and accounts, and shall have the right to examine them in full, and may, from such books and accounts, make an estimate of the value of the property to be assessed. In order to have accessible information regarding the business of nonresidents, all books and papers pertaining to the business transacted in Louisiana shall be kept within the state. The assessor shall also, if necessary, put upon oath the owner, agent, or employees of the owner, and propound to him or them such questions as will elicit from him or them the fair market or use value of the property. The assessor may inquire into the insured value of all property, or into the value at which it had been insured previously, and consider the insured value in listing the property for taxation. The assessor, except the assessor of the parish of Iberville, shall also have the right to obtain a list of any movable property owned by the taxpayer that is subject to lease or rental. Such list shall include the name and address of the lessee, a description of the property, and such other information as the assessor may request. The tax assessor shall value each item of property as he considers just, whenever he does not agree with the valuation as fixed by the taxpayer.
D. If any person fails or refuses to submit a list of his property including any list requested under Subsection C, or fails to make oath to its correctness, in addition to all other applicable penalties, he shall be subject to the penalties provided for failure to report under R.S. 47:2329, and the assessor shall himself make out a list from the best information he can obtain and shall make his own valuations thereon. To that end, he is authorized to administer oaths and propound questions to any person whom he supposes can give information in relation thereto. Any willful misstatement to the assessor, or any authorized deputy, made under oath, shall be considered and punished as false swearing as provided by the laws of this state in other cases.
E. If the assessors find or have reason to believe that the list of taxable property furnished by any person is incomplete or incorrect, they shall add to the list such property, which from the best information they can obtain, has been omitted or incorrectly described by the person signing the list. The assessor shall mail a notification to the taxpayer, at least three days before the first day of the inspection period, which summarizes the changes made to the list. The notice shall be mailed to the same address to which the notice of tax due is sent by the collector of taxes. By the conclusion of the inspection period, if the taxpayer does not challenge such changes, the taxpayer shall be subject to all applicable penalties, including those provided for by R.S. 47:2329.
F. If any tax assessor intentionally or knowingly or through negligence omits any taxable property from the assessment list, or permits it to be omitted therefrom, he and his sureties in solido shall be liable on his official bond for the full amount of the taxes due on the property so omitted from the list, together with ten percent interest per annum thereon from the due date of the taxes, ten percent attorney fees on the amount of the judgment recovered against him, and all costs of the suit.
G. The tax commission shall publicly reprimand any assessor if it shall appear that he is wilfully negligent or unfair in the assessment of property, or in omitting it from the rolls, and if the tax commission deems it necessary, shall institute removal proceedings through the attorney general, for gross misconduct in office.
H. If any tax assessor or deputy signs a jurat without having actually administered the oath, he shall be guilty of nonfeasance and malfeasance in office, and the tax assessor shall be liable on his bond for all the taxes due by the person purporting to have taken the oath or affirmation, and shall forfeit all his commissions and shall be at once removed from office by the governor.
*Acts 1977, No. 125, §1; Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1986, No. 847, §1; Acts 1990, No. 829, §1, eff. Jan. 1, 1991; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2010, No. 926, §1.*
##### **§ 47:1958** Listing and assessing of lands {#sec-47-1958 omnilex-key=us-la-statutes--rs-title-47--47:1958}
A. The assessor, in assessing lands and lots, shall take into consideration the enhanced value of such lands and lots arising from the buildings and improvements thereon; provided that for a period of ten years, commencing January 1, 1943, lands that are improved, during such period, for agricultural farming, dairying or grazing purposes, shall not, for a period of ten years after placing of such improvements thereon, be reclassified into a higher tax valuation classification.
B. The assessor shall also inquire into the purchase price paid for real property when acquired by the owner, and ascertain and acquaint himself with any sales or transfers of property of like description or value made or effected in the vicinity, within the year or years next preceding the listing for assessments then being made; and the price paid for property at such sales or transfers shall be considered by the assessors in determining the value of the real property to be listed for assessment. In the first year in which property is initially assessed to a new owner thereof, the assessment records shall show the recordation reference, by conveyance book and folio number, in the office of the recorder of conveyances for the parish of the instrument by which said owner acquired title to the land.
C. In assessing land, the assessor shall personally, or by duly accredited deputy, visit each piece of taxable property or tract of land in his parish or district. Should the tax assessor fail to visit personally or by duly accredited deputy, any piece of taxable property within his parish or district, and it thereby escapes assessment, he shall be considered guilty of malfeasance in office, and shall be liable to a penalty of not more than the amount of the tax which would have been collected had such property been properly assessed, with ten per centum additional, and all costs and charges accruing on the same. And each and every assessor, upon turning over to the auditor his annual assessment roll, shall make an affidavit that he has complied with the provisions of this Chapter before being qualified to receive his final settlement for the year.
D. It shall be sufficient to assess and describe all property according to a description that will reasonably identify the property assessed, such as: designating the tract or lot by the name by which it is commonly known, or by the number or letter by which it may be usually designated upon the regular assessment rolls, or upon an official or private plan or sketch; or by giving the boundaries or the name of the owners upon each side; or by the dimensions or description or name given in the act translating the ownership thereof; or by such other further description as may furnish the means of reasonable identification.
E. If the land to be assessed is a tract or a lot known by name, or if the owner's name be known, it shall be designated by those particulars and by its boundaries; if it has no name or the name be unknown, it shall be designated by its boundaries or by divisions, pursuant to the United States surveys. In all cities, towns, or villages, the assessor shall designate the number of lots according to the plan of such cities, towns, or villages, or according to the plat or plan or the squares designated by such particular plat or plan. If no plat or plan is known of any city, town, or village, or square within the same, it shall be lawful for the assessor to describe it by boundaries of the streets within which it is situated, giving in all cases the dimensions; the assessment in incorporated towns and villages shall be in separate columns and shall designate the name of the streets on which the lots front.
*Amended by Acts 1964, No. 313, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1959** Listing and assessment; assessor's records {#sec-47-1959 omnilex-key=us-la-statutes--rs-title-47--47:1959}
A. The auditor shall furnish to each parish, with the assessment rolls, a blank map of each township in such parish, in book form, four inches to the square mile by scale, divided and subdivided into sections, quarters, and sixteenths of sections. The assessor shall check off on such maps all public lands belonging to the United States and the state of Louisiana; the remainder, he shall write in each sixteenth of a section or other part thereof, the owner's name.
B. The governing authority of each parish in which no abstract of land entries exists shall have one made to conform with the township and range maps of the United States, and in parishes where such abstract exists, the governing authority shall cause it to be revised and completed up to the first day of January of each year, for the use of the assessors.
C. Any person selling or buying real estate and attaching to the act of sale a map for the purpose of describing the property shall file a copy of the map with the assessor of the parish where the property is situated. Any person filing a map with the recorder of conveyances for the purpose of showing the location and describing city, town, or village lots, or for the purpose of showing the location of any addition or subdivision to any town, city, or village, shall also file a copy of the map with the assessor of the parish where the property is located. Any person failing to comply with the provisions of this Subsection shall be fined not more than twenty-five dollars nor less than five dollars or imprisoned for not more than thirty days nor less than ten days.
D. The Register of the State Land Office shall furnish annually, on the first Monday of February, to the assessors of each parish, the list of all the lands that may have been entered or sold during the preceding year, together with the names of the persons entering or purchasing such lands.
E. Any individual, firm, association, or corporation whose business may consist in manufacturing or dealing in articles that are exempt and articles that are not exempt shall be required to keep separate accounts thereof so that the assessor can readily determine the amount of exempt and the amount of taxable property; such individual, firm, association, or corporation shall make a sworn statement thereof within the first twenty days of January of each year. The failure to make a sworn return as herein provided shall constitute a misdemeanor punishable upon conviction by fine or imprisonment, or both, at the discretion of the court.
*Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1960** Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006. {#sec-47-1960 omnilex-key=us-la-statutes--rs-title-47--47:1960}
*Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.*
##### **§ 47:1961** Listing and assessing of merchandise {#sec-47-1961 omnilex-key=us-la-statutes--rs-title-47--47:1961}
In the assessment of merchandise or stock in trade on hand, the inventory value of the merchandise shall be ascertained by computing the cost or purchase price at the point of origin, plus the carrying charges to the point of destination, and the average value as so determined during the year preceding the calendar year in which the assessment is made shall be the basis for fixing the assessed value.
All persons engaged in manufacturing or in the business of retailing or wholesaling merchandise in the state, whose gross sales are in excess of fifteen thousand dollars ($15,000.00), shall make and keep an inventory of their merchandise, fixtures, machinery, equipment, and other assets within the state showing the quantity, description, and value thereof as of the first day of January of each year; such persons shall likewise make and keep on hand a true and accurate record of all purchases and sales of merchandise made, and a true and accurate record of all other business transactions had in connection with their stores, mercantile or manufacturing establishments.
These inventories and records shall be separately made for and kept on hand in each store or establishment within the state, and shall be open for inspection by the tax assessor or any of his deputies, or any other taxing authority, at any reasonable time; when demanded by one of the officers at such time, the inventories and records shall be produced and the officers afforded the opportunity to make a complete and thorough examination of the inventory and records for the purpose of ascertaining the proper assessment to be made of the property of such person. The inventories and records for more than one establishment belonging to the same person may be kept for inspection at one place of business within the state, but in this event such records shall be open for inspection to the assessors and their deputies, or any other taxing authorities of the entire state, and shall be made in such manner as to segregate the stores or establishments from each other and from those in other parishes, and information as to the place where such inventories and records are kept shall be given the tax assessors and deputies and other taxing authorities, on demand. The inventories and records shall be kept on hand for a period of three years from the thirty-first of December of the year for which they were made or kept. Failure to comply with the provisions of this section, shall estop the person so failing, from contesting the amount of the assessment placed by the assessor, or other taxing authority upon his or its property.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1961.1** Inventories of manufacturers or merchants defined {#sec-47-1961.1 omnilex-key=us-la-statutes--rs-title-47--47:1961.1}
For the purpose of the classification of property subject to ad valorem taxation and the determination of the applicable percentage of fair market value in determining assessed valuation, the term "inventories of manufacturers or merchants" shall mean all goods held in inventory as raw materials, goods-in-process, or finished goods whether held by manufacturers, wholesalers, distributors, or retailers.
*Acts 1986, No. 1027, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1961.2** Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997. {#sec-47-1961.2 omnilex-key=us-la-statutes--rs-title-47--47:1961.2}
*Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.*
##### **§ 47:1962** Listing and assessing of credits {#sec-47-1962 omnilex-key=us-la-statutes--rs-title-47--47:1962}
All credits, including open accounts, bills receivable, judgments, and all promissory notes, not exempt from taxation, shall be assessed in the same manner as all other personal property but at such value as will represent, when considered together with cash and stock in trade, a fair average of the capital employed in the business. Such credits shall be offset and lessened by the actual bona fide accounts payable, bills payable and other liabilities of a similar character, which are not exempt from taxation, of the corporation, partnership, firm, or individual in whose name the credits are assessed; provided that:
(1) There shall not be so deducted any indebtedness due by branch houses or subsidiary corporations to the parent company or corporation;
(2) There shall not be so deducted any indebtedness due by corporations, the majority of whose capital stock is owned and controlled by another corporation or by stockholders engaged in the same business, to that other corporation or to such stockholders engaged in the same business, so owning its capital stock;
(3) This Section shall apply with equal force to any person representing in this state business interests that may claim a domicil elsewhere, the intent and purpose being that no nonresident, either by himself or through any agent, shall transact business here without paying to the state a corresponding tax with that exacted of its own citizens, and
(4) This Section shall not apply to the assessment of banks and trust companies.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1963** Listing and assessing of mortgaged property {#sec-47-1963 omnilex-key=us-la-statutes--rs-title-47--47:1963}
Where immovable properties are assessed under a single assessment, without segregation of the respective assessments of the properties involved, if any part of the properties so assessed is subject to a conventional mortgage, and the nature of the assessment is such as to make it impossible to determine what part of the assessment is chargeable to the property mortgaged, and what part is chargeable to the remainder of the properties, the tax assessors of the parish wherein lies the mortgaged property, upon receipt from any mortgagee, or the holder or holders of a note or notes identified with the act of mortgage, of a written request containing an accurate description of the property subject to the mortgage and a reference to the mortgage records of the parish where the mortgage has been recorded, shall separately describe the property so mortgaged, and shall separately assess it with its equitable share of the total tax involved. The purpose of this provision is to place a mortgagee, or any holder or holders of such mortgage notes in a position to protect their mortgage rights against tax delinquencies, without paying taxes on any property other than the property subject to their mortgage.
Any change in assessment that may be necessitated by these provisions shall apply only to tax rolls compiled and filed after receipt of the prescribed notices.
Where these provisions have been complied with by a mortgagee, or any holder or holders of such mortgage notes, any assessment thereafter made which is not in conformity with these provisions shall be null and of no legal effect whatever.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1964** Listing and assessing of property of unknown owners {#sec-47-1964 omnilex-key=us-la-statutes--rs-title-47--47:1964}
A. Each tax assessor, on and after the first day of January of each year, shall examine the records in the office of the recorder of mortgages and shall otherwise make faithful inquiry and investigation to ascertain what taxable property in his district or parish belongs to residents, to absent owners, and to unknown owners. The assessor shall make a separate list describing each tract of land and other items of taxable property belonging to any owner whose name is unknown and shall affix the valuation thereof in person or by sworn deputy, unless the owner, or his agent or attorney, shall have delivered to him a correct and complete tax list containing the name and post office address of the absent owner and of his agent or attorney, on or before the first day of June. The assessor shall fill out a separate assessment form describing each tract of land and other property belonging to each unknown owner and shall affix a separate valuation to each separate tract.
B. Whenever property has been listed and assessed in the name of unknown owners, or of persons other than the real owners, and the tax collector subsequently discovers the real owner thereof, he shall at once notify the real owner that certain described property belonging to him has been assessed to unknown owners, or to any other person, and call upon him to come forward within ten days from the service of such notice and show cause why the listing and valuation of the property should not stand as final. The tax collector shall also at once notify the assessor of the fact that certain described property or properties, assessed to unknown owners, or to persons other than the real owners, has been discovered to be the property of a certain named person, and the assessor shall, after ten days' notice to the owner, make the necessary correction upon his rolls and the rolls in the office of the recorder of mortgages and auditor.
*Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1965** Listing and assessing of property in name of deceased owner {#sec-47-1965 omnilex-key=us-la-statutes--rs-title-47--47:1965}
A. Any assessment made in the name of a party deceased shall be good and valid
throughout the state unless notification in writing of the death and of whether or not the
succession has been opened and when and where, shall have been made in due season to the
assessor by the heirs or parties interested. In all cases property assessed in the name of the
owner as appears on the record of the recorder of mortgages at the date of listing shall be
deemed properly assessed.
B. By the tenth day of each month, the state registrar of vital records shall send to
each assessor a report, certified as correct over his signature or the signature of his authorized
representative, containing the name, address, date of birth, sex, and the last four digits of the
social security number, as such information exists in the database of the Louisiana
Department of Health, of any person sixteen years of age or older who died in the state
within the preceding calendar month. The format and method of transmission of the report
shall be determined by the registrar of vital records.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11,
1994; Acts 2017, No. 137, §2.
##### **§ 47:1966** Listing and assessing of omitted property {#sec-47-1966 omnilex-key=us-la-statutes--rs-title-47--47:1966}
A.(1) If any tract or lot of land or other property shall be omitted in the assessment of any year or series of years, or in any way erroneously assessed, it, when discovered, shall be assessed by the assessor or tax collector for the whole period during which the property may have been omitted or improperly assessed, and shall be subject to the state, parish, municipal, and levee taxes, which have been or may hereafter be assessed against the property in accordance with law. No back taxes for more than three years shall be assessed against omitted or improperly assessed property. Assessments of omitted or improperly assessed property shall appear upon a supplemental roll and be filed in the same manner as regular tax rolls.
(2)(a) A notice by mail shall be given that the assessment roll is completed, and that it is exposed for examination in the office of the assessor whether the tax is on movable or immovable property, and that ten days are allowed the parties to make to the assessors any protest they may wish to urge against the assessment.
(b) In case of unknown owners, notice shall be published twice during a period of ten days in a daily newspaper published in the city of New Orleans and in other parishes as provided hereafter.
(c) Notwithstanding Subparagraph (b) of this Paragraph, in case of unknown owners, in any parish which contains a municipality with a population of three hundred thousand or more as determined by the latest federal decennial census, notice shall be published twice during a period of fifteen days in a newspaper or other publication that (i) is domiciled in such parish, (ii) is published in the English language at least weekly, (iii) meets the requirements of R.S. 43:200(3)(a), (b), and (c), and (iv) has maintained a total circulation of at least thirty thousand for at least five consecutive years prior to publishing such notice.
(3) In case there is no protest the assessment without any further requisite or formality of any kind shall be final and conclusive on the parties assessed.
(4) In the event of any such protest, the decision of the assessors thereon shall be promptly made and be final; the assessment without further formality and requisite of any kind shall be binding and conclusive on the parties assessed; however the parties assessed can appeal to the courts within five days from the decision of the assessor on the protest, which decision shall be deemed notice, and the delay of five days shall begin from the day of entry by the assessors of the words "appeal rejected" on the supplemental roll.
B. The tax commission is authorized to inspect the assessment rolls of the various parishes of the state and shall search for taxable property not on the rolls, and when found, shall have same supplementarily assessed for the current and back years, not exceeding three, and have the taxes due thereon collected. All assessors and tax collectors shall advise, aid, and assist the tax commission in the discharge of its duties. The tax commission is authorized to employ and pay for such persons as may be necessary to carry out the provisions of this Section, and also to pay the actual traveling and other necessary expenses of such persons when performing the duties prescribed.
C. The tax commission shall report to the assessors and to the tax collectors any and all property found by it which is not on the assessment roll and which is subject to taxation. The assessors and tax collectors shall assess such property and collect any and all such taxes that may be reported to them.
D. In case of the failure of the assessors and tax collectors, on the demand of the tax commission to assess and collect the taxes, as above set forth, the tax commission is authorized in the name of the state, without deposit of advance costs, to institute suit against them on their respective bonds for the amount of all taxes due to the state and parish, as well as to any levee, school, road, drainage or other local district, on such nonassessed property. The attorney general and district attorneys throughout the state shall advise the tax commission in all matters pertaining to the collection of such taxes, and shall represent it in all suits against the assessors and tax collectors on their bonds or otherwise, brought to force the collection of same.
E. The tax commission may require assessors to place on the rolls any omitted property at any time before filing them with the tax collector, and may require the same duty of the tax collector after filing, and may require the assessor or tax collector to extend such property for the current and back taxes on the valuation fixed by the tax commission for other property of like kind, or such percentage thereof as is appropriate.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2001, No. 1102, §10; Acts 2012, No. 825, §3, eff. June 14, 2012.
##### **§ 47:1967** Listing and assessment of bank stock; procedure {#sec-47-1967 omnilex-key=us-la-statutes--rs-title-47--47:1967}
A. The shares of stock of all banks, banking companies, firms, associations, or
corporations, doing a banking business in this state, chartered by the laws of this state, any
other state, or of the United States or chartered under the laws of another country are hereby
declared subject to taxation for all purposes in this state.
B. Shares of stock of all banks, banking companies, firms, associations, or
corporations doing a banking business in this state, chartered by the laws of this state, any
other state, or of the United States, or chartered under the laws of another country shall be
valued by the assessing authorities for taxation for all purposes at a percent of their valuation
made by the assessing authorities in accordance with law, as follows: shares of stock in
federal joint stock land banks organized under the Farm Loan Act of 1916 of the United
States Congress shall be assessed for the purpose of taxation at fifteen percent of their
valuation made by the assessing authorities in accordance with law, and shares of all state-chartered banks and of all national banks shall be assessed for the purpose of taxation at
fifteen percent of their valuation commencing with taxable year 1978 made by assessing
authorities in accordance with law, calculated and ascertained by the method hereinafter set
forth.
C. The basis for arriving at the valuation of the shares of stock in any bank, banking
company, firm, association, or corporation engaged in the banking business shall be the
stockholder equity capital which shall be determined by the addition of paid-in common
stock, surplus, undivided profits, and all reserves, excluding those reserves for loan losses
as allowed by the United States Internal Revenue Service. Equity capital shall be adjusted
to remove that portion of equity capital based on United States obligations by deducting a
percentage of equity capital based on the ratio of United States obligations to total assets.
Borrowed money and the value of the preferred stock issued by any such bank and actually
owned by the United States of America or any agency thereof shall not be construed as equity
capital for the purposes of this Section.
D. For the purposes in determining the fair market value of bank stock, the following
criteria shall be used: stockholder equity as defined in Subsection C of this Section shall
serve as a four times factor, eighty percent; annual net earnings of the individual banking
institution shall serve as a one time factor, twenty percent. Annual net earnings shall be
adjusted to remove that portion of earnings based on United States obligations by deducting
a percentage of annual net earnings based on the ratio of interest on United States obligations
to total operating income. Negative earnings shall be included in this formula, but there shall
be no earnings loss carried forward or backward. For the purpose of computing the one time,
twenty percent earnings factor, the earnings shall be capitalized by multiplying the annual
net earnings or net loss of the banking institution by the average price earnings ratio for all
banks in the United States as published by a nationwide recognized bond and securities
rating firm.
E. For the purposes of arriving at fair market value of bank stock in the formula
outlined in Subsection D, the tax commission or its successor shall compute the formula as
follows:
(1) In the case of banks, banking companies, firms, associations, or corporations
created under the laws of the United States, from the statements made to the comptroller of
the currency and required to be published as of December thirty-first of each year.
(2) In the case of banks, banking companies, firms, associations, or corporations
created under the laws of this state, from the statement made to the commissioner of financial
institutions, and required to be published as of December thirty-first of each year.
(3) In the case of banks, banking companies, firms, associations, or corporations
created under the laws of any other state, the FDIC or state regulator and required to be
published as of December thirty-first of each year.
(4) In the case of banks created under the laws of another country, information is to
be submitted to the Louisiana Tax Commission which shall satisfy the purposes of this
Chapter.
F. From the assessment determined by the application of the fifteen percent of fair
market value provided for above, there shall be deducted one hundred percent of the assessed
value of real estate, improvements, buildings, furniture, and fixtures owned by the bank. If
such real estate, improvements, buildings, furniture, and fixtures are owned by a separate
corporation, the deduction will be allowed provided all the capital stock of which (except
directors' qualifying shares, if any) is owned by the bank, banking company, firm,
association, or corporation.
G. Except as provided herein, no assessment shall hereafter be made against the
capital stock, surplus, undivided profits or reserves of any bank, banking company, firm,
association, or corporation engaged in the banking business, chartered under the laws of this
state, any other state, or of the United States, or chartered under the laws of another country
doing business in this state, whose capital stock is represented by shares.
H.(1) It is the will of the Louisiana Legislature to ensure that Louisiana banks do not
become the only corporations in the state subject to a corporate tax. Currently, the corporate
tax paid by banks is the tax on bank stock provided for in this Section, which is paid in lieu
of payment of state corporate income taxes pursuant to R.S. 47:287.11 et seq. Therefore, if
state corporate income tax for corporations other than banks under R.S. 47:287.11 et seq. is
repealed or reduced, the Louisiana Legislature shall provide a commensurate level of tax
relief to banks paying tax under the provisions of this Section, while identifying a revenue
source to meet the obligations of local governments to provide necessary services.
(2) Any action taken by the Louisiana Legislature to comply with the provisions of
this Subsection shall not result in banks being subject to any new tax, fee, or charge that is
not applicable to other corporations in the state.
(3) For purposes of this Subsection, "banks" or a "bank" means an institution insured
by the Federal Deposit Insurance Corporation that is subject to taxation under this Section.
*Amended by Acts 1966, No. 145, §1; Acts 1976, No. 704, §1, eff. Jan. 1, 1978; Acts 1984, No. 107, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 396, §1; Acts 2014, No. 135, §1; Acts 2014, No. 623, §1; Acts 2025, No. 104, §1, eff. Jan. 1, 2026.*
##### **§ 47:1968** Listing and assessing of bank stock; place {#sec-47-1968 omnilex-key=us-la-statutes--rs-title-47--47:1968}
The shares shall be assessed at the per centum of their valuation made by the assessing authorities to the shareholders at the domicile or location of the bank, banking company, firm, association or corporation, who appear as such upon the books, regardless of the domicile of the shareholders and regardless of any transfer not registered or entered upon its books. When any bank, banking company, firm, association or corporation engaged in the banking business operates a branch bank or banks, banking office or banking offices in any parish or parishes other than the parish of its legal domicile, its assessment shall be divided for state and local purposes, and the number of shares, or fractions thereof, to be assessed in each parish in which such bank and its branches are maintained shall be determined by the proportion which the capital stock assigned to each bank and branch of such bank shall bear to the whole capital stock; provided that in the event, for any reason it should be held by the courts that any portion of this Section is unconstitutional, such invalidity shall not affect the enforcement of the remainder of this Section, and all such banks shall then be assessed at the location or domicile of the main bank in the same manner as banks without branches for current and back taxes.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1969** Listing and assessing of bank stock; branch banks {#sec-47-1969 omnilex-key=us-la-statutes--rs-title-47--47:1969}
When any bank, banking company, firm, association, or corporation engaged in the banking business, chartered under the laws of this state, any other state, or the United States, or chartered under the laws of another country doing business in this state, shall operate a branch bank or banks, banking office or banking offices, in different municipalities wholly within the limits of the parish of its legal domicile, its tax assessment for state and local purposes may be assessed at its domicile or may be apportioned among the various municipalities in which such bank and its branch or branches are located in the proportion which the respective amount of deposits in such branches shall bear to the total deposits of such bank and its branches, the amount of deposits to be determined as of the thirty-first of December of the preceding year. This Section shall not affect, supersede, or modify other laws upon the same subject matter, but shall be supplementary thereto, and its exercise discretionary with the banks, banking companies, firms, associations, or corporations affected hereby.
*Acts 2004, No. 396, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1970** Listing and assessing of real estate of banks {#sec-47-1970 omnilex-key=us-la-statutes--rs-title-47--47:1970}
The banking house and all real estate owned by any bank, banking company, firm, association or corporation shall be assessed directly to it in accordance with law at not to exceed its actual cash value, or whatever percentage thereof is determined upon by the tax commission for state assessment purposes, and the local taxing authorities for local purposes, without regard to the value of the property as shown on the statement of such bank, banking company, firm, association, or corporation, but such actual cash value or such percentage thereof as shall be equal and uniform with all other property of the same class. The real estate of any bank, banking company, firm, association, or corporation shall be assessed in the parish where it is located and the taxes paid in such parish.
All state or national banks are hereby required to make and furnish on or before the fifteenth day of February of each and every year, to the local assessor and to the tax commission, a duly authenticated statement similar to those made by them as above set out to the comptroller of the currency or to the commissioner of financial institutions, showing their condition at the close of business on the thirty-first day of December of the previous year. All state or national banks are also hereby required to furnish on or before the fifteenth day of February of each and every year to the tax commission a list of the real estate and the assessed value thereof, as shown upon the assessment rolls of the current year or upon last completed assessment rolls, certified as to the assessed value by the parish assessor of the parish or parishes where the real estate is located, owned by the bank as of the first of January of each year, or owned by any corporation, all the capital stock of which (except directors' qualifying shares, if any) is owned by the bank and all, or substantially all, the assets of which consist of real estate acquired for debt, or the building or buildings in which are located the main or branch banking house or houses of the bank, banking company, firm, association or corporation, or the land on which they are situated, which list, certified by the local assessor, shall be the basis for deduction of assessed value of real estate as hereinabove provided for.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1971** Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders {#sec-47-1971 omnilex-key=us-la-statutes--rs-title-47--47:1971}
All the taxes assessed against shares of stock shall be paid by the bank, banking company, firm, association, or corporation engaged in the banking business directly, and it shall be entitled to collect the amount thus paid from the shareholders or their transferees. The taxes on the shares of stock and real estate owned by any bank, banking company, firm, association, or corporation engaged in the banking business shall be collected in the same manner as the taxes on the other property of a like nature are collected. In the event any bank, banking company, firm, association, or corporation doing business in this state, chartered under the laws of the United States, this state, any other state, or chartered under the laws of another country is, by decision of the courts, held not to be liable to pay the taxes on the shares of the shareholders, then the taxes shall be collected from and paid by such shareholders, and each shareholder failing to pay the taxes may be proceeded against in the manner provided for the collection of taxes on movable property.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 396, §1.
##### **§ 47:1972** Listing and assessing of bank stock and real estate; report by official {#sec-47-1972 omnilex-key=us-la-statutes--rs-title-47--47:1972}
The president, vice-president, cashier or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business shall furnish to the assessor, on or before the fifteenth day of February of each and every year, a complete sworn list of those who are carried on its books as shareholders.
Any president, vice-president, cashier, or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business who fails or refuses to comply with any of the above provisions shall be fined not less than fifty dollars nor more than five hundred dollars or imprisoned for not less than thirty days, nor more than one year.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1973** §§1973 to 1975 Repealed by Acts 1978, No. 613, §1. {#sec-47-1973 omnilex-key=us-la-statutes--rs-title-47--47:1973}
*§§1973 to 1975 Repealed by Acts 1978, No. 613, §1.*
##### **§ 47:1976** Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978 {#sec-47-1976 omnilex-key=us-la-statutes--rs-title-47--47:1976}
*Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978*
##### **§ 47:1977** Assessment of pollution control equipment {#sec-47-1977 omnilex-key=us-la-statutes--rs-title-47--47:1977}
A. Pollution control facilities, as defined herein, located at new manufacturing establishments qualified for the exemption provided in Article X, Section 4(10) of the Louisiana Constitution, shall be valued as provided in this section.
B. "Pollution control facilities" means any equipment, building, machinery, device or appliance designed, constructed, installed and operated for the purpose of eliminating, preventing, or reducing industrial noise, air and water pollution.
C. The actual cash value of any certified pollution control facilities for assessment purposes shall be the actual net value which could be realized by their owner if the pollution control facilities were sold at a fair, voluntary sale, giving due account to depreciation and the condition of the particular pollution control facilities in question.
D. The Board of Commerce and Industry is authorized to adopt, upon certification by the Stream Control Commission of Louisiana or the Air Control Commission, rules and regulations for the certification of the approval of such pollution control facilities, and also to adopt other necessary rules and regulations for the administration of the provisions of this section.
*Added by Acts 1973, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1978** Listing and assessing of overflowed lands {#sec-47-1978 omnilex-key=us-la-statutes--rs-title-47--47:1978}
Whenever lands or other property are overflowed by the waters of the Mississippi River, or by the waters of any other river, lake, bayou, or backwater, the assessors within whose parishes such lands or other property may be situated, shall re-assess such lands or property for their actual cash value, and in so doing they shall specially take into consideration all the damages to the lands or property and the depreciation of the value of such land or property caused by the overflow. The assessors throughout the state shall make these reassessments whether the time fixed by law for filing assessment rolls has elapsed or not, and in case of re-assessments, as provided by this Section, the assessor shall prepare supplemental rolls of overflowed lands and other overflowed property, which they shall file in the manner provided by law for general assessment rolls; such re-assessment shall be subject to the same rights as to contest as to assessment generally.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1978.1** Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor {#sec-47-1978.1 omnilex-key=us-la-statutes--rs-title-47--47:1978.1}
A.(1) If lands or property, including buildings, structures, or personal property, are damaged, destroyed, non-operational, or uninhabitable due to an emergency declared by the governor or to a disaster or fire, the assessor or assessors within such parish shall assess such lands or property for the year in which damage has occurred at the percentage of fair market value provided in the Constitution of Louisiana by taking into consideration all the damages to the lands or other property, including obsolescence, and the depreciation of the value of such land or other property caused by the disaster, fire, or emergency described in this Section. Notwithstanding other provisions of law to the contrary, the assessor shall make these assessments whether the time fixed by law for filing assessment rolls has elapsed or not.
(2) The assessments provided for in this Section and in R.S. 47:1978 shall be completed no later than six months following the implementation of R.S. 47:1978 or this Section. The Louisiana Tax Commission shall grant the assessor an additional six months to complete the assessments referred to in R.S. 47:1978 or this Section upon a reasonable showing by the assessor that additional time is needed to complete the assessment of the property described in R.S. 47:1978 or this Section.
B. The assessor shall assess such damaged, destroyed, non-operational, or uninhabitable property in one of the following three manners:
(1) The assessments of such property shall be reflected on the general assessment roll if at the time lands and other property are damaged , destroyed, non-operational, or uninhabitable due to an emergency declared by the governor or due to a disaster or fire, the general assessment roll has not been certified by the assessor to the local board of review. The procedures for public inspection of the general assessment rolls, review of assessments by the board of review, and certification of the assessment rolls to the Louisiana Tax Commission shall be followed. The rolls shall be open for public inspection for a period of fifteen days, and the assessor shall advertise such public exposure dates and dates for board of review as provided for by existing law. If the dates provided for by existing law have expired, the assessor shall advertise new exposure dates and dates for the board of review even if those dates are not within the time period provided for by existing law.
(2) If, at the time such lands and other property are damaged , destroyed, non-operational, or uninhabitable due to an emergency declared by the governor or due to a disaster or fire, the general assessment rolls have already been certified by the assessor to the local board of review, the assessor shall prepare a supplemental roll of land or property damaged or destroyed as the result of the events described in this Section, which rolls shall be filed in the same manner as provided for in this Section for general assessment rolls, and such assessments shall be subject to the same rights as to contest as to assessments generally.
(3) If, after the filing of the assessment roll with the Louisiana Tax Commission, the assessor requests a change order as a result of the events described in this Section, such request for change order shall be signed by the assessor or his deputy and shall contain a declaration that the property owner agrees to the change in the assessment and that the property owner waives any right to further contest the correctness of the assessment. In the event the request for change order is not agreed upon by the assessor and the property owner, the assessor shall mail to the property owner the assessor's determination of the assessed value of the property. If the property owner is dissatisfied with the assessor's determination of assessed value, the property owner shall have fifteen days from the mailing of the notification by the assessor of the determination of assessed value to contest the assessment to the Louisiana Tax Commission. All decisions by the Louisiana Tax Commission are final unless appealed to the district court within fifteen days from the mailing of the decision of the Louisiana Tax Commission. If the assessor requests change orders in lieu of an original assessment roll or supplemental roll under this Section, the assessor shall submit an amended grand recap reflecting the changes in assessed values requested in such change orders.
C. The assessment provided for in this Section shall not be considered an implementation of the reappraisal and valuation provisions of Article VII, Section 18(F) of the Constitution of Louisiana, nor shall such assessment result in the adjustment of ad valorem tax millages pursuant to Article VII, Section 23 of the Constitution of Louisiana.
D. The provisions of this Section shall also apply to the Louisiana Tax Commission in the assessment of public service properties.
*Acts 2005, 1st Ex. Sess., No. 66, §1, eff. Dec. 6, 2005; Acts 2006, 1st Ex. Sess., No. 31, §§1, 2, eff. Feb. 23, 2006; Acts 2006, No. 391, §1.*
##### **§ 47:1979** 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 interest {#sec-47-1979 omnilex-key=us-la-statutes--rs-title-47--47:1979}
A. Notwithstanding any other law to the contrary, a tax assessor and members of his immediate family as defined in R.S. 42:1102 may own property within the parish or district in the jurisdiction of the assessor. If a tax assessor or a member of his immediate family owns property within his jurisdiction, such assessor shall assess the property in accordance with all applicable provisions of law. For the purposes of this Section, "own" shall include a direct ownership, or ownership in part or through any legal entity. The tax assessor shall submit all such assessments to the Louisiana Tax Commission within thirty calendar days after the filing of the assessor's assessment roll with the Louisiana Tax Commission and the commission shall review those assessments for compliance with all applicable laws, rules, and regulations.
B. The members of the Louisiana Tax Commission shall file the same report required in R.S. 47:1979(A) and shall list the ownership of all property within the state owned by him or a member of his immediate family as defined in R.S. 42:1102 along with the assessment of such property shown on the appropriate assessment roll. The report shall be filed with the president of the Senate, the speaker of the House of Representatives and the Legislative Audit Advisory Council no later than December fifteenth of each calendar year. A copy of the report shall also be maintained with the reports the tax assessors of the state are required to file.
*Acts 2003, No. 670, §1, eff. June 27, 2003; Acts 2004, No. 71, §1, eff. May 28, 2004.*
##### **§ 47:1980** Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978. {#sec-47-1980 omnilex-key=us-la-statutes--rs-title-47--47:1980}
*Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.*
##### **§ 47:1987** Time when listing of property concluded {#sec-47-1987 omnilex-key=us-la-statutes--rs-title-47--47:1987}
A. The preparation and listing on the assessment lists of all real and personal
property shall be completed by the assessor on or before the first day of July in each year.
The Orleans Parish assessor shall complete the work of preparing and making up the
assessment lists for the following calendar year on all real and personal property in the parish
by the first day of August of each year. For the year 2006 only, because of the extraordinary
circumstances due to Hurricane Katrina, the Orleans Parish assessor shall complete the work
of preparing and making up the assessment lists for the year 2006 by December 31, 2005.
B.(1) Assessors shall provide notice to a taxpayer of the amount of the assessment
of the taxpayer's property, including supplemental assessments pursuant to R.S. 47:1966, at
the time and in the manner provided for in this Subsection:
(a) In any tax year in which property is reappraised and valued pursuant to Article
VII, Section 18(F) of the Constitution of Louisiana.
(b) When the taxable assessment of the taxpayer's property for a tax year increases
by fifteen percent or more from its assessment in the previous tax year.
(c) If the reappraisal of property results in an increase of more than fifty percent of
the previously assessed value and a homestead exemption is claimed on the property
pursuant to Article VII, Section 20(A) of the Constitution of Louisiana, the assessor shall
provide the notice required pursuant to this Subsection by certified mail. This Subparagraph
shall apply only to a parish which contains a municipality with a population of more than
three hundred forty thousand according to the most recent federal decennial census.
(d) The notice required pursuant to this Subsection shall be mailed to the taxpayer
no less than fifteen days prior to the commencement of the appeal period.
(2) Taxpayers shall be provided notice of their assessment by mailing such
information to the taxpayer at the same address to which the notice of tax due is sent by the
collector of the taxes no later than the first day of the exposure period provided for by R.S.
47:1992. The actual mailing of the notice by the assessor shall constitute full compliance
with this Subsection. The notice required pursuant to the provisions of this Subsection shall
include the taxpayer's estimated property tax assessment and property value for the current
year and the property tax assessment and property value for the previous year. The Louisiana
Tax Commission shall design a notice which shall be used by all assessors throughout the
state and which shall be of an appropriate size to clearly indicate to the taxpayer the change
in the property's value.
(3)(a) Except as provided for in Subparagraph (3)(b) of this Paragraph, a taxpayer
may rely on the assessment valuation mailed to him in the notice and such reliance shall be
a defense against any claim for additional ad valorem property taxes, interest, and penalties
on such property.
(b) The assessment valuation provided to the taxpayer may be changed to reflect an
increase in assessment, including supplemental assessments pursuant to R.S. 47:1966, if the
assessor shows that the taxpayer received written notice of such change at least thirty days
before the last day for review by the appropriate board of review.
(4) All tax recipient bodies shall pay upon warrant of the assessor their share of the
total expense for implementing the provisions of this Subsection each tax year based upon
the proportion that the amount of their ad valorem tax levied for the immediate prior year
bears to the total amount of the ad valorem taxes levied in such immediate prior year by all
tax recipient bodies.
(5) The assessor may also provide notice to the taxpayer of his estimated property
taxes due for the current year based upon the authorized and adopted millage rates in effect
at either of the following times:
(a) At the end of the prior tax year.
(b) During the current tax year, if such millages are available.
(6) The provisions of this Subsection shall apply only to taxpayers that have taxable
assessments and which are assessed by the assessor.
(7) The provisions of this Subsection shall not apply in the parish of Rapides.
*Amended by Acts 1977, No. 382, §1, eff. July 10, 1977; Acts 1978, No. 1, §2, eff. May 3, 1978; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2005, 1st Ex. Sess., No. 26, §1, eff. Nov. 29, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2013, No. 154, §1, eff. June 7, 2013; Acts 2020, No. 193, §1.*
##### **§ 47:1988** Repealed by Acts 1972, Ex.Sess., No. 13, §1 {#sec-47-1988 omnilex-key=us-la-statutes--rs-title-47--47:1988}
*Repealed by Acts 1972, Ex.Sess., No. 13, §1*
##### **§ 47:1989** Review of appeals by tax commission {#sec-47-1989 omnilex-key=us-la-statutes--rs-title-47--47:1989}
A. Within ten days of receipt of the assessment lists as certified by the local board
of review, the tax commission shall conduct public hearings to hear real and personal
property appeals of taxpayers, bona fide representatives of an affected tax-recipient body, or
assessors, from the action of the board of review.
B. The Louisiana Tax Commission shall consider the appeal of any taxpayer, bona
fide representative of an affected tax-recipient body, or assessor dissatisfied with the
determination of a local board of review. All documents, except confidential forms as
provided in R.S. 47:2327, filed in connection with any appeal shall be available for public
inspection during the regular business hours of the Louisiana Tax Commission.
C.(1) All appeal hearings shall be conducted in accordance with this Section and the
Administrative Procedure Act. In all other matters regarding the conduct of its hearings, the
Louisiana Tax Commission may prescribe and promulgate rules not inconsistent with the
provisions of this Section or other law.
(2)(a)(i) Review of the correctness of an assessment by an assessor shall be confined
to review of evidence presented to the assessor prior to the close of the deadline for filing a
complaint with the board of review provided for in R.S. 47:1992. If a taxpayer makes
application to present additional evidence before the date set for hearing on the appeal and
the Louisiana Tax Commission finds that the additional evidence is material and that there
were good reasons for failure to timely present it to the assessor, the Louisiana Tax
Commission may order that the additional evidence be taken by the assessor. The assessor
may modify the assessment by reason of the additional evidence and shall notify the
Louisiana Tax Commission of any modifications to the assessment within fifteen calendar
days of receipt of the additional evidence. The Louisiana Tax Commission may then order
any evidence that is otherwise admissible be admitted for the purposes of review.
(ii) For purposes of this Subparagraph, good reason for failure to timely present
information to the assessor shall be presumed to exist for reports and related attachments of
any appraiser or other expert ordered prior to the deadline for filing a complaint with the
board of review if the report and attachments are submitted to the assessor within thirty days
of receipt of the reports and attachments by the taxpayer and at least twenty-five days prior
to a hearing before the Louisiana Tax Commission. Nothing in this Item shall be construed
to limit the ability of the Louisiana Tax Commission to find good reason to admit other
expert reports pursuant to the other provisions of this Subparagraph.
(iii) Nothing in this Item shall be construed to limit the ability of the Louisiana Tax
Commission to find good reason to admit otherwise admissible documents or evidence
pursuant to this Subparagraph. For purposes of this Subparagraph, good reason for failure
to timely present documents or evidence shall always be presumed to exist when the
otherwise admissible document or evidence is either of the following:
(aa) Not available to the taxpayer at the time of the deadline for submission to the
assessor but is provided to the assessor within fifteen days of availability including but not
limited to financial or accounting documents, financial statements, information regarding the
useful life of property, depreciation schedules, other records of income data, or
environmental assessments or reports relating to the property.
(bb) Consists of documents or records of income or expenses concerning the
valuation of oil and gas property when the taxpayer has timely provided all information
required by rule and the documents or records are supplemental to the submission. The
presumption provided for in this Subitem shall not apply to documents or records specifically
required to be provided by rule or expressly requested by the assessor pursuant to R.S.
47:1957(C) if the documents were available to the taxpayer but not timely provided in
response to the assessor's request.
(iv) Witnesses may be utilized to authenticate or explain evidence which is otherwise
admissible pursuant to the provisions of this Subsection. Nothing in this Item shall be
construed to limit otherwise admissible witness testimony evidence.
(v) For purposes of this Subparagraph, the phrase "otherwise admissible" shall mean
evidence admissible pursuant to any provision of this Subsection and admissible pursuant
to relevant provisions of the Administrative Procedure Act and Code of Evidence.
(vi) Nothing in this Subparagraph shall be construed to limit any of the following
otherwise admissible data, guides, and resources that are publicly accessible:
(aa) Aerial or other photography.
(bb) Public records of clerks of court or other political subdivisions in the parish of
the assessment, including but not limited to building permits, conveyance records, city
directories, occupancy permits, or demolition permits.
(cc) Public records of the Department of Conservation and Energy including but not
limited to data from the Strategic Online Natural Resource Information System (SONRIS).
(dd) Sales data including but not limited to multiple listing service reports.
(ee) Published cost data or cost guides and their related sources.
(ff) Rules, advisories, or guidance promulgated by the Louisiana Tax Commission.
(b) A decision of the Louisiana Tax Commission to deny a taxpayer’s application
to present additional evidence pursuant to Subparagraph (a) of this Paragraph shall, at the
option of the taxpayer, be considered a final determination for purposes of appeal as provided
for in R.S. 47:1998 to be decided by preference and priority within twenty-one days and
thereafter be subject to review by priority in the same manner as a nonappealable
interlocutory judgment, or be subject to immediate review by application for supervisory writ
in the same manner as provided for in Rule 4 of the Uniform Rules of Louisiana Courts of
Appeal. Except as ordered by a court of appeal, no stay of the proceedings before the
Louisiana Tax Commission may be issued pursuant to an action pursuant to this
Subparagraph. This Subparagraph shall not apply to an application to present additional
evidence not timely filed pursuant to the rules of the Louisiana Tax Commission.
(c) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, in an
appeal of the correctness of an assessment of real property, the Louisiana Tax Commission
may independently appraise the property utilizing the criteria set forth in R.S. 47:2323 and
may enter that appraisal into evidence for consideration on review of the correctness of the
assessment.
(d) The Louisiana Tax Commission may promulgate rules related to the disclosure
of evidence to the opposing party and the consideration of evidentiary disputes, and no
provision of this Paragraph shall extend any deadline beyond the date that would be
applicable pursuant to Louisiana Tax Commission rules.
(3) The Louisiana Tax Commission may affirm the correctness of the assessment,
it may remand the matter for further consideration by the assessor, or it may reverse or
modify the assessment because the assessment is any of the following:
(a) In violation of constitutional or statutory provisions.
(b) In excess of the authority of the assessor.
(c) Made upon an unlawful procedure.
(d) Affected by another error of law.
(e) Arbitrary or capricious or characterized by abuse of discretion or clearly
unwarranted exercise of discretion.
(f) Not supported and sustainable by a preponderance of evidence as determined by
the Louisiana Tax Commission. If the Louisiana Tax Commission finds that an assessment
is not supported and sustainable by a preponderance of evidence, the Louisiana Tax
Commission shall make its own determination and conclusions of fact by a preponderance
of evidence based upon its own evaluation of the record evidence reviewed in its entirety
including otherwise admissible first-hand witness testimony.
D.(1) All decisions by the tax commission are final unless appealed to the district
court within thirty days.
(2) The proceedings in such suit shall be tried by preference, whether or not out of
term time^1^, at such time as fixed by the district court. No new trial or rehearing shall be
allowed.
(3) Any appeal from a judgment of the district court shall be heard by preference
within sixty days of the lodging of the record in the court of appeal. The appeal shall be
taken thirty days from the date the judgment of the district court is rendered. If such appeal
is timely filed, any amount of taxes that were paid under protest pursuant to R.S. 47:1856(E)
shall remain segregated and invested pursuant to that Subsection and no bond or other
security shall be necessary to perfect such appeal.
(4) In the event the supreme court grants a writ of certiorari, the court shall hear the
appeal on the next regular docket of the court.
(5) The fair market value of real property in a determination by a board of review or
the tax commission or in a final, nonappealable judgment issued by a court in an action to
review the correctness of an assessment pursuant to the provisions of this Section shall be
utilized by the assessor for assessment purposes in subsequent tax years until reappraisal in
a future mandated reappraisal year unless a change in the physical condition of the property
that would result in an increase or decrease in the fair market value of the property by more
than twenty-five percent justifies an earlier reappraisal. The provisions of this Paragraph
shall not limit the ability or obligation of an assessor to reduce an assessment as a result of
a change in the condition of the property pursuant to the provisions of R.S. 47:1978 or
1978.1.
E. The assessment lists, together with any changes in connection therewith, shall be
certified and returned to each assessor on or before October 15 of each year.
F. Within one hundred eighty days after receipt of a written protest from a public
service property taxpayer, the Louisiana Tax Commission shall conduct public hearings to
hear public service appeals of taxpayers, bona fide representatives of an affected tax recipient
body, or assessors.
G. Notwithstanding any other law to the contrary, a taxpayer challenging the
correctness of an assessment pursuant to Article VII, Section 18(E) of the Constitution of
Louisiana or other applicable law is not required to make a payment under protest or post
security while the correctness challenge is pending before the commission or during the
pendency of an appeal of the commission's determination brought by any party other than the
taxpayer. When a taxpayer appeals the commission's determination, the amount of the
payment under protest or alternate security shall be based upon the commission's
determination.
*Amended by Acts 1972, Ex.Sess., No. 14, §1; Acts 1977, No. 384, §1, eff. July 10, 1977; Acts 1988, No. 588, §1, eff. July 14, 1988; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 284, §1; Acts 2024, No. 578, §1, eff. Jan. 1, 2025.*
##### **§ 47:1989.1** Appeals; assessors; reimbursement of expenses {#sec-47-1989.1 omnilex-key=us-la-statutes--rs-title-47--47:1989.1}
A.(1) When in the performance of his duty an assessor must defend the correctness of an assessment before the tax commission, and the tax commission or a reviewing court upholds the valuation of the assessor within ten percent of such valuation, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the expense involved in defending the assessment.
(2) When in the performance of his duty an assessor must defend the legality of an assessment and the legality of the assessment is upheld, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the attorney fees and expenses involved in defending the assessment.
B. Reimbursement shall be made by the officer or officers designated by law for the collection of the tax and shall be payable from the amount paid under protest and held pending the outcome of the suit pursuant to R.S. 47:2134 or from any taxes collected as a result of a final ruling or judgment upholding the assessment and prior to disbursal of the remaining balance to the affected tax recipient bodies. The pro rata amount paid by each tax recipient body shall be based on the amount of taxes collected, including municipal taxes. The assessor shall furnish the collecting officer or officers with an itemized expense voucher which shall include amounts appropriated solely for and directly in defense of the assessment being protested or appealed, which voucher shall include but not be limited to the expenses related to the employment of legal counsel and expert appraisers.
C. Repealed by Acts 2014, No. 751, §2, eff. June 19, 2014.
*Acts 1991, No. 280, §1, eff. July 2, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2008, No. 857, §1, eff. July 9, 2008; Acts 2014, No. 751, §§1, 2, eff. June 19, 2014.*
##### **§ 47:1990** Changes or corrections of assessments by tax commission {#sec-47-1990 omnilex-key=us-la-statutes--rs-title-47--47:1990}
The tax commission may change or correct any and all assessments of property for the purpose of taxation, in order to make the assessments conform to the true and correct valuation, not to exceed its actual cash value. Such change or correction may be made by the tax commission at any time before the taxes levied have actually been paid.
In order to correct or change any such assessment, it shall only be necessary for the tax commission to issue written instructions to the assessor to make the change upon the assessment roll, and in the event the assessment roll has been delivered to the tax collector, then to direct the tax collector to make such change upon the tax roll in his possession and to collect taxes according to such change. Whenever the tax commission shall make any change or correction in an assessment, it shall at the same time forward to the auditor a copy of the instructions furnished to the assessor or tax collector. A copy of these written instructions shall be forwarded by the tax commission to the taxpayer by registered mail, and such written instructions, together with the return receipt of the taxpayer therefor, shall be sufficient notice of such change.
The written instructions issued as above provided by the tax commission to the tax collector shall authorize him to collect all taxes according to such change and shall be his authority to make the necessary deduction or increase on his tax roll and in his settlement for taxes with the auditor.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:1991** Cancellation of erroneous or double assessments {#sec-47-1991 omnilex-key=us-la-statutes--rs-title-47--47:1991}
A.(1) Upon a statement of the facts made under oath, verified and approved by the assessor of the parish or district in which the property is situated, that the assessment is a clerical error, or an erroneous or double assessment, or that the property is exempt by the Louisiana Constitution from taxation, the affidavit being accompanied by the rendition made by the taxpayer on such property for the current year, where the affidavit explains the clerical error; shows in detail the erroneous assessment; and shows the assessment number in the double assessment; the Tax Commission shall authorize and direct the collector to correct the assessment on the roll on file in his office. Additionally when such notification is issued, the Tax Commission shall authorize and direct the recorder of mortgages to change the inscription of the tax mortgage.
(2) When the correction of an assessment is related to an assessment for a closed business and the owner cannot be located by the assessor and the business is classified as inactive on the Louisiana Secretary of State Corporation Database, the affidavit required pursuant to the provisions of Paragraph (1) of this Subsection shall state that the correction of the assessment relates to a closed business which is classified as inactive and that the owner of the business cannot be located. The affidavit of the assessor need not be accompanied by the rendition of the taxpayer required in Paragraph (1) of this Subsection in order for the Tax Commission to authorize and direct a correction to the assessment on the tax roll.
B. If the property erroneously assessed be owned by the state or any of its agencies or political subdivisions, including any town or municipality, it shall not be necessary to secure the verification and approval of the assessor of the parish or district, but a statement of the facts by an authorized officer, under oath, shall be sufficient.
C. In case property erroneously assessed has been sold for taxes and adjudicated to a third party, the Tax Commission auditor shall authorize and direct the recorder of mortgages to cancel the sale. In case, however, the property has been bid in for adjudication to the state, the register of the State Land Office shall cancel the sale upon his records and direct the recorder of mortgages to cancel the act or deed of adjudication upon his records.
*Amended by Acts 1970, No. 71, §1; Acts 1984, No. 256, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2012, No. 554, §1.*
##### **§ 47:1992** Inspection of assessment lists; notification and review of assessments by board of review; hearing officers {#sec-47-1992 omnilex-key=us-la-statutes--rs-title-47--47:1992}
A.(1)(a) After each assessor has prepared and made up the lists showing the
assessment of immovable and movable property in and for his parish or district, his lists shall
be exposed daily for inspection by the taxpayers and other interested persons for the period
provided for in Subsection F of this Section. Each assessor shall give notice of such
exposure for inspection in accordance with rules and regulations established by the Louisiana
Tax Commission.
(b)(i) Except as provided for in Item (b)(ii) of this Subparagraph, a taxpayer may rely
on the assessment shown in the list and such reliance shall be a defense against any claim for
additional ad valorem property taxes, interest, and penalties on such property.
(ii) The assessment shown on the list may be changed to reflect an increase in
assessment, including supplemental assessments pursuant to R.S. 47:1966, if the assessor
shows that the taxpayer received written notice of such change at least thirty days before the
last day for review by the appropriate board of review.
(iii) The provisions of Items (i) and (ii) of this Subparagraph shall not apply in the
parish of Rapides.
(2) A property owner or authorized agent of the property owner may make a written
request for notice of the current year's assessment of the property of which he is the owner;
however, such request shall be made no sooner than the first day of June of that year, and
such request shall be received by the assessor of the parish or district in which the property
is located no later than June fifteenth of that same year. The authorized agent of the taxpayer
shall provide with the request for the assessment, written authorization from the taxpayer for
that agent to act as the authorized agent of the taxpayer in the request of the notice of an
assessment. The property owner shall provide to the assessor at the time of the mailing of
the notice, appropriate means for the return of the notice such as a self-addressed stamped
envelope of sufficient size and adequate postage to hold the notice requested. The assessor,
at no cost to him, shall deliver to the property owner through the means provided by the
property owner a written notice of the assessed value of the property no later than the close
of business on the third day for inspection of the assessment lists as provided for in
Subsection F of this Section. However, the failure to provide the written notice provided in
this Paragraph shall not result in any extension of time for an appeal of assessment.
(3) Any property owner or agent who has requested notice of assessed value pursuant
to Paragraph (2) of this Subsection may also provide an email address to the assessor. If an
email address is provided within the period specified in Paragraph (2) of this Subsection, the
assessor shall email written notice of the assessed value of the related property on the first
day for the inspection of the assessment lists as provided for in this Section. The notice
required pursuant to this Paragraph shall otherwise be subject to all of the provisions of
Paragraph (2) of this Subsection.
B.(1) Except as provided for in Paragraph (2) of this Subsection, after the lists of
each assessor have been exposed for inspection for the period provided for in Subsection F
of this Section, the lists as changed by each assessor shall be certified to the board of review
within three days, which board shall conduct public hearings for all persons or their
representatives desiring to be heard on the assessments of immovable and movable property.
Notice of such public hearings shall be given by each assessor in accordance with rules and
regulations established by the Louisiana Tax Commission.
(2) In Orleans Parish, after the list of the assessor has been exposed for inspection
for the period provided for in Subsection G of this Section, the assessor shall certify the list
as changed by the assessor and shall submit such list to the board of review by October first
of each year. The board of review shall conduct public hearings for all persons or their
representatives desiring to be heard on the assessments of immovable and movable property.
Notice of public hearings shall be given by the Orleans Parish assessor in accordance with
rules and regulations established by the Louisiana Tax Commission.
(3) Notwithstanding any other provision of this Subsection, if an assessor receives
additional information from a taxpayer after the assessment lists have been certified to the
board of review but before the filing of a complaint with the board of review, the assessor
may modify the assessment to make a reduction based on the additional evidence. Any
reduction pursuant to the provisions of this Paragraph shall be communicated to the taxpayer
and the board of review no less than twenty-four hours prior to the board of review's public
hearing. Nothing in this Paragraph shall be construed to limit any other statutory authority
to make modifications.
C. The board of review shall consider the written or oral complaint of any person
desiring to be heard who has timely filed the report or reports as required by Chapter 6 of
Subtitle III of this Title, R.S. 47:2301 et seq., and who has provided to the board of review
at least seven days prior notice either through appearing in person at the board of review's
office or by filing such complaint by means of certified mail which shall be received at the
board office no later than seven days prior to the public hearing or by facsimile transmission
to the board office which shall be received at the board office no later than seven days prior
to the public hearing. Contrary provisions of law notwithstanding, the written or oral
complaint of any bona fide representative of an affected tax recipient body shall be
considered by the board of review provided such representative has provided notice to the
board in the manner provided in this Section and has furnished the owner's name and
address, a description of each property contested, and the assessment number of each
property contested. Nothing contained herein shall be construed to authorize a tax recipient
body to challenge the assessment of all property within its taxing jurisdiction in a single
complaint. The validity of each assessment shall be determined on its own merits using
recognized appraisal techniques. The board of review may make a determination to increase
or decrease the assessment of immovable or movable property made by the assessor in
accordance with the fair market or use valuation determined by the board.
D. All determinations by the board of review shall be final unless appealed to the tax
commission. Any taxpayer or assessor dissatisfied with the determination of the board of
review may appeal to the tax commission in accordance with rules and regulations
established by the tax commission.
E. On the fifteenth day after the board of review shall have commenced the public
hearings as provided herein, the assessment lists, together with any changes in connection
therewith, shall be certified and sent to the tax commission within three days.
F. Except in the parish of Orleans, the period for inspection of the assessment lists
as provided for in this Section in each parish shall, for the tax year beginning 1990 and in
every tax year thereafter, be a period of fifteen days, beginning no earlier than August
fifteenth and ending no later than September fifteenth. Beginning in tax year 2013 and in
every tax year thereafter, the period for inspection of the assessment lists in Orleans Parish
shall be for a period of thirty-two calendar days, beginning no earlier than July fifteenth and
ending no later than August fifteenth of each year.
G. Notwithstanding any provision of law to the contrary, the procedure for inspection
of assessment lists in Orleans Parish shall be as follows:
(1) The assessor shall prepare and make up the lists showing the assessment of
immovable and movable property in Orleans Parish. Beginning in tax year 2013 and in every
tax year thereafter, the lists shall be exposed daily, except Saturday, Sunday, and legal
holidays, for inspection by the taxpayers and other interested persons during the period of
July fifteenth through August fifteenth of each year unless August fifteenth falls on a
weekend or a legal holiday, when the period shall extend until the next business day. The
assessor shall give notice of such exposure for inspection in accordance with rules and
regulations established by the Louisiana Tax Commission. On or before October first of
each year, the assessor shall certify his rolls to the board of review.
(2)(a) The board of review shall consider all written complaints in which the
taxpayer has timely filed the reports as required by R.S. 47:2301 et seq., and R.S. 47:2321
et seq., and which have been:
(i) Filed on the complaint form provided by the board, through the office of the
assessor.
(ii) Completed in conformity with the requirements of the board of review.
(iii) Received by the office of the assessor, no later than three business days after the
last date on which the lists are exposed.
(b) Any complaints received by the assessor's office shall be forwarded to the board
of review within ten business days after the last date in which written complaints are
received.
(3) The board of review shall convene hearings on or before September fifteenth.
The board may appoint one or more board members as hearing officers, who may conduct
all required public hearings of the board with or without the presence of the other members,
provided that no final action may be taken unless a quorum of the board of review is present.
The board may make a determination to increase or decrease the assessment of real or
personal property made by the assessor in accordance with the fair market or use valuation
as determined by the board.
(4) The board of review shall certify the assessment list to the Louisiana Tax
Commission on or before October twentieth of each year.
*Amended by Acts 1977, No. 383, §1, eff. July 10, 1977; Acts 1981, No. 455, §1, eff. July 18, 1981; Acts 1983, No. 75, §1, eff. June 17, 1983; Acts 1987, No. 865, §1, eff. July 20, 1987; Acts 1988, No. 588, §1, eff. July 14, 1988; Acts 1989, No. 36, §1, eff. Aug. 1, 1989; Acts 1989, No. 314, §1; Acts 1989, 2nd Ex. Sess., No. 12, §1, eff. July 24, 1989; Acts 1991, No. 154, §1, eff. July 2, 1991; Acts 1991, No. 289, §14; Acts 1991, No. 803, §1, eff. July 22, 1991; Acts 1995, No. 450, §1; Acts 1999, No. 1096, §1; Acts 2003, No. 670, §1, eff. June 27, 2003; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2005, 1st. Ex. Sess., No. 51, §1, eff. Jan. 21, 2006; Acts 2006, No. 391, §1; Acts 2006, No. 622, §§8 and 9, eff. Dec. 11, 2006; Acts 2009, No. 323, §1, eff. July 6, 2009; Acts 2010, No. 676, §1, eff. June 29, 2010; Acts 2013, No. 72, §1, eff. June 15, 2013; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.*
##### **§ 47:1992.1** Period for inspection of assessment lists in Jefferson Parish {#sec-47-1992.1 omnilex-key=us-la-statutes--rs-title-47--47:1992.1}
Notwithstanding any law to the contrary, effective July 1, 2009, and in every tax year thereafter, in the parish of Jefferson the period for inspection of the assessment lists as provided in R.S. 47:1992 shall be fifteen calendar days beginning no earlier than August first and ending no later than September fifteenth.
*Acts 2009, No. 323, §1, eff. July 6, 2009.*
##### **§ 47:1992.2** Board of review; complaints for review; Calcasieu Parish {#sec-47-1992.2 omnilex-key=us-la-statutes--rs-title-47--47:1992.2}
Notwithstanding the provisions of R.S. 47:1992(C), in Calcasieu Parish, the board
of review shall only consider complaints for review of the correctness of an assessment by
an assessor if the complaint is timely filed in person at the board of review's office or if the
complaint is timely filed by means of certified mail.
*Acts 2025, No. 9, §1, eff. July 1, 2025.*
##### **§ 47:1993** Preparation and filing of rolls by assessor {#sec-47-1993 omnilex-key=us-la-statutes--rs-title-47--47:1993}
A.(1) After the assessment lists have been approved by the parish governing
authorities as boards of reviewers, the assessors shall prepare the tax rolls in duplicate, after
which one copy shall be delivered to the tax collector and one copy submitted to the
Louisiana Tax Commission for approval. The assessor shall also submit one copy of the
grand recapitulation sheet to the legislative auditor.
(2) If an assessor uses electronic data processing equipment to prepare the assessment
rolls, the assessment data produced shall be made available upon request in a useable
electronic media. The assessors shall prepare any such electronic assessment roll made
available to tax collectors in American Standard Code for Information Interchange
(A.S.C.I.I.) or some other mutually agreed-upon format and may charge the tax collector a
fee for preparing such information. This fee shall not exceed the actual cost of reproducing
a copy of the assessment data in a useable electronic media and may be based upon the
amount of data reproduced, any costs associated with converting to A.S.C.I.I. or other
format, the amount of time required to reproduce the data, and any office supplies utilized
in compiling and reproducing the data.
(3) The assessors shall prepare the rolls by parish, school board, police jury, levee
district, special district, and by any other recipients of ad valorem taxes, except by
municipality. If any municipality requests a tax roll, the assessor shall be required to prepare
that tax roll; however, the assessor's salary and expense fund shall be reimbursed by the
municipality in accordance with R.S. 47:1993.1(C).
(4) If any municipality prepares its own tax rolls and assessment lists, upon approval
of these assessment lists by the parish governing authorities as boards of reviewers, each
municipality shall prepare and submit a municipal tax roll to the Louisiana Tax Commission
and submit to the legislative auditor an annual statement of its millage rates and assessed
valuation of property within its respective jurisdiction.
B. The assessors of the parishes of this state shall not deliver and deposit with the tax
collector of their respective parishes the tax rolls of any current year until the collector
presents a receipt or quietus from the auditor and the parish governing authority that all state
and parish taxes assessed on the roll of the preceding year have been paid or accounted for.
If the tax collector is unable to present this receipt or quietus, the assessor shall immediately
notify the auditor, the governing authority, and the tax commission of his completion of the
tax rolls of his parish and of his inability to deliver the tax rolls by reason of the tax collector
not having obtained the required quietus. Any assessor who shall violate the provisions of
this Subsection shall forfeit any and all commissions to which the assessor may be entitled
from parish or state for his labors in making and writing the tax rolls.
C. The assessors shall secure the approval of the tax commission before filing their
tax rolls with the tax collector, and the tax commission may instruct all tax collectors not to
receive from the assessor any tax roll or collect any statutory impositions thereon without the
written consent of the tax commission. The tax commission may require the assessors to take
an oath in a form to be prescribed by the tax commission declaring that the assessor has
complied with its instructions.
D. Each tax assessor shall complete and deliver the tax roll of his parish on or before
the fifteenth day of November in each calendar year.
E. The act of delivering the tax rolls by the assessor or municipality to the recorder
of mortgages shall be deemed prima facie evidence that the assessment has been made and
completed in the manner provided by law. No injunction shall be issued by any court to
prevent any assessor from delivering the tax rolls.
F. In the suit of any taxpayer testing the correctness of his or their assessments before
any court of competent jurisdiction, the decision of such shall only affect the assessment of
the person or persons in such suit and shall in no manner affect or invalidate the assessment
of any other person or property appearing upon the tax rolls.
G. From the day that the tax roll is delivered to the recorder of mortgages, it shall act
as a lien and privilege upon each property thereon assessed, which lien or privilege shall
prime and outrank all other mortgages, privileges, liens, security interests, encumbrances, or
preferences, except tax rolls of previous years and tax lien certificates, which shall rank in
pari passu with the tax roll and each other.
H. The recorder of mortgages shall keep the tax roll delivered to him among the
record books of his office, and it shall be a part of the record of such office. The failure of
the recorder of mortgages to mark the tax rolls "filed" or to index them shall in no way
prejudice the rights of any political subdivision.
*Acts 1981, No. 431, §1; Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1988, No. 260, §1; Acts 1990, No. 830, §1; Acts 1991, No. 124, §1; Acts 2001, No. 1102, §10; Acts 2005, 1st Ex. Sess., No. 66, §1, eff. Dec. 6, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:1993.1** Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities {#sec-47-1993.1 omnilex-key=us-la-statutes--rs-title-47--47:1993.1}
A. The requirements of R.S. 47:1957(A) and R.S. 47:1993(A) shall be deemed to be additional duties and obligations of the various assessors' offices.
B. Any funds received from any municipality for reimbursement of costs incurred by the assessor in the preparation of any listings and/or rolls shall be deposited into the assessor's salary and expense fund and shall not constitute additional income or salary to the assessor.
C. If any municipality requests a listing or roll of the assessor, the assessor shall be entitled to demand and receive from such municipality reimbursement to the assessor's salary and expense fund in an amount not to exceed one dollar per listing for the first five thousand listings. For each listing greater than five thousand, there shall be an additional reimbursement not to exceed fifty cents per listing. However, in each parish the assessor may be entitled to a reimbursement to the assessor's salary and expense fund, in an amount to be determined by the assessor but in no case to exceed the provisions of this Subsection.
*Added by Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1983, No. 293, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:1994** §§1994 to 1996 Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977. {#sec-47-1994 omnilex-key=us-la-statutes--rs-title-47--47:1994}
*§§1994 to 1996 Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977.*
##### **§ 47:1997** Filing of rolls, payment of taxes, and sale of property for delinquent taxes {#sec-47-1997 omnilex-key=us-la-statutes--rs-title-47--47:1997}
A. Beginning with the year 1963, on or before the fifteenth day of October of each year, copies of the rolls showing the final assessment of real and personal property shall be sent to the city and state tax collector for the parish of Orleans, the state comptroller, the recorder of mortgages for the parish of Orleans, and the director of finance of the city of New Orleans. The collection of taxes shall begin on the first day of January of the year for which such taxes are levied. Said taxes may be paid in two equal installments payable, respectively, in January and May of each year beginning with the year 1964, provided that the taxpayer shall pay one-half of said taxes during the month of January. Unless the taxpayer during the month of January shall pay all real estate, personal, and public utilities taxes on property owned by him in the parish of Orleans or one-half thereof, as hereinabove provided, the entire amount of such taxes shall become delinquent on the first day of February, and said taxes shall bear ten percent per annum delinquent penalty from the date of delinquency until paid. If a second installment is elected as hereinabove provided, it shall be delinquent on the last day of May and shall bear the ten percent per annum delinquent penalty from the date of delinquency until paid. On the thirty-first day of December of each year, commencing with December 31, 1963, the director of finance of the city of New Orleans, under such regulations as may be prescribed by the city council, shall forthwith proceed to advertise and sell for delinquent taxes the real estate and public utilities upon which taxes are delinquent and shall also proceed to enforce the collection of delinquent personal property taxes. The proceedings by the director of finance for the enforcement of the payment of delinquent real estate, personal property, and public utilities taxes shall be in the manner and form as now provided by law.
B. Beginning with the year 1971, on or before the fifteenth day of October of each year, copies of the rolls showing the final assessment of real and personal property shall be sent to the city and state tax collector for the parish of Orleans, the state comptroller, the recorder of mortgages for the parish of Orleans, and the director of finance for the city of New Orleans. The collection of taxes shall begin on the first day of January of the year 1972, and for each year thereafter, for which such taxes are levied. Beginning with the year 1972, the entire amount of such taxes shall become delinquent on the first day of February and said taxes shall bear ten percent per annum delinquent penalty from the date of delinquency until paid. On the thirty-first day of December of each year, commencing with December 31, 1972, the director of finance of the city of New Orleans, under such regulations as may be prescribed by the city council, shall forthwith proceed to advertise and sell for delinquent taxes the real estate and public utilities upon which taxes are delinquent and shall also proceed to enforce the collection of delinquent personal property taxes. The proceedings by the director of finance for the enforcement of the payment of delinquent real estate, personal property, and public utilities taxes shall be in the manner and form as now provided by law.
C. For tax year 2006 only, copies of the rolls showing the final assessment of real and personal property shall be sent to the city and state tax collector for the parish of Orleans, the state comptroller, the recorder of mortgages for the parish of Orleans, and the director of finance for the city of New Orleans on or before January 30, 2006. The collection of taxes shall begin as soon thereafter as practicable, and the entire amount of such taxes shall be paid on or before the thirtieth day of April 2006, and said taxes shall bear ten percent per annum delinquent penalty thereafter until paid.
*Amended by Acts 1959, No. 125, §1; Acts 1962, No. 316, §1; Acts 1970, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2005, 1st Ex. Sess., No. 51, §1, eff. Jan. 21, 2006; Acts 2006, No. 391, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.*
##### **§ 47:1997.1** Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish {#sec-47-1997.1 omnilex-key=us-la-statutes--rs-title-47--47:1997.1}
A. Each tax recipient governing body that receives a portion of ad valorem taxes shall reimburse the director of finance for the city of New Orleans the cost of collections for ad valorem taxes.
B. The collection cost charged to each tax recipient governing body for the reimbursement of expenses associated with the collection of ad valorem taxes shall not exceed two percent.
C. The collection cost charged will be deducted by the director of finance for the city of New Orleans from each tax recipient governing bodies' proportionate share of ad valorem taxes. The proceeds received from the collection charge shall be deposited into the general fund for the city of New Orleans.
*Acts 2005, No. 254, §1, eff. June 29, 2005.*
##### **§ 47:1998** Judicial review; generally {#sec-47-1998 omnilex-key=us-la-statutes--rs-title-47--47:1998}
A.(1)(a) Any taxpayer or bona fide representative of an affected tax-recipient body
in the state dissatisfied with the final determination of the Louisiana Tax Commission under
the provisions of R.S. 47:1989 shall have the right to institute suit within thirty days of the
entry of any final decision of the Louisiana Tax Commission in the district court for the
parish where the Louisiana Tax Commission is domiciled or the district court of the parish
where the property is located for review of the correctness of an assessment by an assessor.
Any taxpayer who owns property assessed in more than one parish may institute this suit in
either the district court for the parish where the tax commission is domiciled or the district
court of any one of the parishes in which the property is located and assessed, provided at
least twenty-five percent of the parishes where the property is located are named in the suit.
However, if at least twenty-five percent of the parishes are not named in the suit, then suit
shall be filed in the parish where the property is located.
(b)(i) The proceedings in the suit shall be heard pursuant to R.S. 49:978.1 and by
preference at the time fixed by the district court or the Board of Tax Appeals. No new trial
or rehearing shall be allowed.
(ii) Any appeal from a judgment of the district court shall be heard by preference
within sixty days of the lodging of the record in the court of appeal. The appeal shall be
taken thirty days from the date the judgment of the district court is rendered. If such appeal
is timely filed, any amount of taxes that were paid under protest pursuant to R.S. 47:1856(E)
shall remain segregated and invested pursuant to that Subsection and no bond or other
security shall be necessary to perfect such appeal.
(iii) In the event the supreme court grants a writ of certiorari, the court shall hear the
appeal on the next regular docket of the court.
(2) Any taxpayer who has filed suit under this provision and whose taxes have
become due shall pay such taxes under protest or timely file a rule to set bond or other
security pursuant to R.S. 47:2134, shall cause to issue notice to the officer designated by law
for the collection of such tax under the provisions of R.S. 47:2134(B), and shall cause service
of process to be made on the Louisiana Tax Commission as the officer designated by law to
assess the property as provided for in R.S. 47:2134(B). However, the portion of taxes that
is not in dispute shall be paid without being made subject to the protest.
B.(1) Any taxpayer or bona fide representative of an affected tax-recipient body in
the state shall have the right to institute suit in either the district court for the parish where
the tax commission is domiciled or the district court of the parish where the property is
located, for the purpose of contesting the correctness or legality of any change in assessment
made against the property under written instructions of the tax commission, pursuant to R.S.
47:1990, which suits must be instituted within thirty days after the date of the written
instructions of the tax commission ordering the change.
(2) Any taxpayer who owns property assessed in more than one parish may institute
this suit in either the district court for the parish where the tax commission is domiciled or
the district court of any one of the parishes in which the property is located and assessed,
provided at least twenty-five percent of the parishes where the property is located are named
in the suit. However, if at least twenty-five percent of the parishes are not named in the suit,
then suit must be filed in the parish where the property is located.
(3) Any taxpayer in the state who has filed suit under these provisions and whose
taxes have become due shall pay the taxes under protest or timely file a rule to set bond or
other security pursuant to R.S. 47:2134, shall cause to issue a notice to the officer designated
by law for the collection of such tax under the provisions of R.S. 47:2134(B), and shall cause
service of process to be made on the Louisiana Tax Commission as provided for in R.S.
47:2134(B). However, the portion of taxes that is not in dispute shall be paid without being
made subject to the protest.
C. The assessor shall bring suit, when necessary to protect the interest of the state,
and shall also have the right of appeal and such proceedings shall be without cost to him or
the state; however, prior to the initiation of a lawsuit against a taxpayer who is suspected of
concealing property from assessment, the assessor shall provide written notice to the
governing body of the taxing authority the tax revenues of which are the subject of the
lawsuit.
D. In all suits relating to property taxes the judge shall hear these cases without
delay, in chambers if necessary, without cost to the reviewers or the assessors regardless of
whether the suit was instituted by an assessor or a taxpayer.
E. The plea of estoppel shall never be allowed by the courts of this state in matters
of local or municipal assessments where there are radical defects in the proceedings leading
up to such local assessments, but such plea shall have full effect as against mere subsequent
irregularities or informalities therein where no protest has been made thereto, provided that
nothing contained in this Subsection shall apply to the levying of taxes for the security of any
issuance of bonds.
F. If the assessed valuation finally determined under this Section is greater than the
taxpayer's own assessed valuation, the court shall enter judgment against the taxpayer for the
additional taxes due together with interest at the actual rate earned on the money paid under
protest in the escrow account during the period from the date of notice of intention to file suit
for recovery of taxes pursuant to R.S. 47:2134(B) until paid. If the taxpayer prevails in his
suit to recover taxes paid under protest, the appropriate amount of taxes shall be refunded to
the taxpayer together with interest at the rate set forth above during the period from the date
of payment until the date of such refund.
G. If all appeal delays have run, and a determination of the Louisiana Tax
Commission and a judgment of a court of competent jurisdiction has become final upholding
an assessment, and a taxpayer institutes another suit to contest the correctness of the same
assessment valuation in subsequent years when there has been no change affecting the value
of the assessed property and when the suit is frivolous as provided for in Code of Civil
Procedure Article 2164, the taxpayer shall pay reasonable attorney fees, expert fees, and costs
incurred by the assessor in defending the subsequent suit contesting the assessment, if the
determination of the Louisiana Tax Commission and the judgment of a court of competent
jurisdiction becomes final upholding the assessment in full.
H.(1) For purposes of this Section, references to the district court for the parish
where the Louisiana Tax Commission is domiciled shall be deemed to mean either the
district court for East Baton Rouge Parish or the Louisiana Board of Tax Appeals.
(2) A review by the Board of Tax Appeals pursuant to this Section shall be in
accordance with the provisions of this Section applicable to a district court and shall be
pursuant to its jurisdiction under Article V, Section 35 of the Constitution of Louisiana over
all matters related to state and local taxes or fees, provided that the matter shall be subject
to review finally by the courts on appeal pursuant to the provisions of Chapter 17 of Subtitle
II of this Title.
I. The Louisiana Tax Commission shall receive a copy of every filing in a suit under
this Section, and may intervene in accordance with the applicable provisions of the Code of
Civil Procedure.
*Amended by Acts 1980, No. 601, §1, eff. July 23, 1980; Acts 1982, No. 609, §1; Acts 1986, No. 540, §1; Acts 1988, No. 588, §1, eff. July 14, 1988; Acts 1988, No. 719, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 53, §1, eff. July 1, 1995; Acts 1995, No. 272, §1, eff. July 1, 1995; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts 2003, No. 791, §2, eff. July 30, 2003 Acts 2003, No. 792, §2, eff. July 27, 2003; Acts 2004, No. 461, §3, eff. July 1, 2006; Acts 2006, No. 390, §1; Acts 2009, No. 511, §1; Acts 2010, No. 926, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.*
##### **§ 47:1998.1** Power to employ counsel {#sec-47-1998.1 omnilex-key=us-la-statutes--rs-title-47--47:1998.1}
The Louisiana Tax Commission and any assessor who is a party to such proceedings instituted pursuant to this Subtitle are authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Subtitle, and to represent them in any proceeding instituted by a taxpayer pursuant to this Subtitle. Notwithstanding any provision in this Chapter to the contrary, the employment of private counsel by the Louisiana Tax Commission shall not be on a contingency fee basis or any other basis dependent on the outcome of the matter.
*Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2008, No. 857, §1, eff. July 9, 2008.*
##### **§ 47:1999** §§1999, 2000. Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980. {#sec-47-1999 omnilex-key=us-la-statutes--rs-title-47--47:1999}
*§§1999, 2000. Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980.*
#### **CHAPTER 4** PAYMENT AND COLLECTION
#### **PART I** TAX COLLECTORS
##### **§ 47:2051** Tax collectors designated {#sec-47-2051 omnilex-key=us-la-statutes--rs-title-47--47:2051}
The sheriffs of the several parishes of the state, the parish of Orleans excepted, shall be ex-officio collectors of state and parish taxes. There shall be one state tax collector for the city of New Orleans who shall be elected, at the time provided for the election of parochial officials, for the term of four years.
The tax collectors shall be the collectors of all parish and district taxes and shall have the same power to enforce the collection of parish taxes as to enforce the collection of state taxes.
The office of each tax collector shall be at the seat of the parish government; provided that the tax collector for the parish of Jefferson may maintain on the east banks of the Mississippi River, in said parish, an office for the collection of taxes, the expenses of maintaining said office to be paid by the parish of Jefferson.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2051.1** Ouachita Parish; collection of municipal taxes {#sec-47-2051.1 omnilex-key=us-la-statutes--rs-title-47--47:2051.1}
A. The sheriff and tax assessor of Ouachita Parish and the governing authority of the municipality of Monroe, West Monroe, Richwood, or Sterlington may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect ad valorem taxes, charges, fees, and any amounts carried on the tax roll of the respective municipality.
B. Any such agreement shall include all of the following:
(1) A statement of the taxes, charges, fees, or other amounts which are to be collected by the sheriff pursuant to the agreement.
(2) Provision for the respective responsibilities or duties of the assessor and the sheriff with respect to such collections.
(3) Provision for the remittance to the municipality of funds collected and for compensation of the sheriff and tax assessor.
(4) A statement of any authority granted to the sheriff to enforce the collection of taxes and other amounts past due. Such statement may include:
(a) Provision for collection of taxes and other amounts which are delinquent or past due and owing to the municipality at the time the parties enter into the agreement.
(b) Provision for the method of enforcement of collection which may include any procedure authorized by law for the enforcement of collection of delinquent parish taxes.
(c) Provision for the sale of property and the remittance of the proceeds of the sale to the municipality.
(d) Provision for the transfer to the municipality of property which fails to sell.
C. A municipality may enter into an agreement authorized by this Section only after the question of entering into such an agreement has been given a public hearing.
*Acts 1997, No. 1044, §1.*
##### **§ 47:2051.2** Livingston Parish; collection of municipal taxes {#sec-47-2051.2 omnilex-key=us-la-statutes--rs-title-47--47:2051.2}
A. The sheriff and tax assessor of Livingston Parish and the governing authority of the city of Denham Springs may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect ad valorem taxes, charges, fees, and any amounts carried on the tax roll of the municipality.
B. Any such agreement shall include all of the following:
(1) A statement of the taxes, charges, fees, or other amounts which are to be collected by the sheriff pursuant to the agreement.
(2) Provision for the respective responsibilities or duties of the assessor and the sheriff with respect to such collections.
(3) Provision for the remittance to the municipality of funds collected and for compensation of the sheriff and tax assessor.
(4) A statement of any authority granted to the sheriff to enforce the collection of taxes and other amounts past due. Such statement may include:
(a) Provision for collection of taxes and other amounts which are delinquent or past due and owing to the municipality at the time the parties enter into the agreement.
(b) Provision for the method of enforcement of collection which may include any procedure authorized by law for the enforcement of collection of delinquent parish taxes.
(c) Provision for the sale of property and the remittance of the proceeds of the sale to the municipality.
(d) Provision for the transfer to the municipality of property which fails to sell.
C. The governing authority of the city of Denham Springs may enter into an agreement authorized by this Section only after the question of entering into such an agreement has been given a public hearing.
*Acts 1999, No. 1106, §1.*
##### **§ 47:2052** Oath and execution of bond {#sec-47-2052 omnilex-key=us-la-statutes--rs-title-47--47:2052}
A. Every tax collector shall, before entering upon the duties of his
office, take and subscribe to the oath of office prescribed by the constitution
and laws of the state, and file the same with the legislative auditor.
B. The tax collector of the several parishes, the parishes of Orleans and
East Baton Rouge excepted, shall, before commencing the discharge of their
duties give bond for their term of office as provided in R.S. 13:5550 and
13:5551 in a sum which shall be one thousand dollars over the full amount of
the state and parish taxes levied according to the last filed assessment roll of
the parish; provided that in no parish shall the bond exceed twenty thousand
dollars. The bond of the tax collector shall be conditioned on: the diligent
collection of all taxes listed and assessed in his parish; an oath before a clerk
of court or notary public as to all delinquent taxes that he has not been able to
collect such taxes; the punctual sale of property to pay all delinquent taxes; the
faithful and prompt payment into the state treasury of all taxes collected by
him, less his lawful commission; and the performance of such other duties as
may be prescribed by law.
C. The fidelity and faithful performance bond or bonds to be furnished
by the tax collector for the city of Baton Rouge and the parish of East Baton
Rouge shall be in the amount of three hundred thousand dollars, and shall
cover the sheriff and all deputies and employees handling tax funds. The
reasonable and necessary premiums to be paid for the bond or bonds provided
herein for the tax collector of the city of Baton Rouge and the parish of East
Baton Rouge shall be paid on a pro rata basis by the political subdivisions for
which the sheriff serves as ex officio tax collector and the proceeds of any
forfeiture of the bond or bonds shall be paid in the same ratio and on the same
basis.
D. The bond to be executed by the state tax collector in the city of New
Orleans shall be one hundred thousand dollars, subject to being increased as
provided in Subsection B hereof. The reasonable and necessary premiums to
be paid for the bond provided herein for the tax collector of New Orleans shall
be payable out of the salary and expense fund provided for the office of state
tax collector for the city of New Orleans.
E. The bond to be executed by the state tax collector for the city of
New Orleans shall be approved by the governor. The bond or bonds for the
state tax collector for the city of New Orleans, and the parish of East Baton
Rouge and the city of Baton Rouge shall be recorded in the mortgage office or
records of the parish of Orleans and East Baton Rouge respectively, and in all
other parishes in which the principal owns real estate, and shall operate as a
legal mortgage upon all real estate of the principal therein; and shall be
conditioned that the principal shall: carefully, impartially and diligently collect
all taxes assessed therein; punctually sell property to pay all delinquent taxes,
faithfully and promptly pay into the state treasury all taxes collected by him,
and do and perform such other duties as are or may be prescribed by law.
*Amended by Acts 1972, No. 298, §2; Acts 1974, No. 406, §2; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2053** Failure to give bond {#sec-47-2053 omnilex-key=us-la-statutes--rs-title-47--47:2053}
The auditor shall not recognize any tax collector until his bond and oath of office are filed in the auditor's office and his bond recorded in the mortgage office of the parish for which he is appointed. In case any collector fails, refuses, or neglects to give bond and security, as required, within thirty days after date of his appointment, his office shall be deemed vacant, and such vacancy shall be filled by the governor, by and with the advice and consent of the senate, if the senate be in session; if not, then the appointment shall continue until the adjournment of the next meeting of the legislature, or until a successor is appointed and qualified, but such an appointment shall not exonerate the collector failing to qualify from any liabilities incurred by him.
Any tax collector or person collecting or attempting to collect any taxes in the state or in any parish without having been duly qualified and having given bond in accordance with R.S. 47:2052, or without having lawful authority so to do, shall be subject to a fine of not less than one thousand dollars nor more than five thousand dollars, and to be imprisoned not less than two or more than five years at hard labor. It shall be the duty of the Attorney General in New Orleans and of district attorneys of other parishes in the state, upon information from the auditor or from the president of the police jury, to prosecute all such cases in their respective parishes or districts. A fee of fifty dollars upon each conviction shall be paid to the attorney prosecuting.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2054** Actions on bond {#sec-47-2054 omnilex-key=us-la-statutes--rs-title-47--47:2054}
Whenever any tax collector fails to pay over parish taxes collected by him within thirty days after being required to do so by the police jury or other parochial authority by a written demand served by any constable of the parish, the police jury or other parochial authority shall have the right, on filing a certified copy of his bond in the office of the clerk of the district court and the return of the constable showing the demand made on him, to obtain from the clerk an execution against the collector for the amounts which he may have collected and failed to pay over, which execution shall have the same force and effect as the distress warrant or execution when issued by the auditor, and any property sold under it shall be sold for cash, without the benefit of appraisement.
In case of death or absence of any tax collector, or of his failure from any cause to pay the taxes into the treasury within the time prescribed by law for his final settlement, his sureties shall be authorized to take into their possession the list of taxes remaining unpaid and hold the same until his successor is appointed and qualified when the sureties shall immediately make a final settlement with the auditor and with the police jury, as provided by R.S. 47:2060, and in case the sureties are called upon to make good any shortage of the collector, the auditor is authorized to allow such sureties, if they settle without suit, the same commissions which the collector would have received had settlement been made by him.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2055** Cancelation of bond {#sec-47-2055 omnilex-key=us-la-statutes--rs-title-47--47:2055}
The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against tax collectors and their sureties upon the production of a certificate from the auditor and president of the parish governing authority certifying to their having paid into the state and parish treasury all moneys collected by them by virtue of their office and to their faithful collection of all taxes for the collection and payment of which the bonds and mortgages, as the case may be, where given, and of the faithful performance of their duties as collectors in accordance with such bonds and mortgages; provided that the auditor and presidents of the police juries shall not give a certificate of discharge to any collector until they are satisfied that the delinquent list returned is correct; provided further that no judgment of any court of this state shall have the effect of giving a discharge to or canceling the bonds or mortgages registered against the tax collectors unless the certificates of the auditor and president of the parish governing authority fully releasing such tax collector from the obligation of such bond or mortgages is first obtained and prolonged in such court.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2056** Compensation; Orleans excluded {#sec-47-2056 omnilex-key=us-la-statutes--rs-title-47--47:2056}
Ex-officio tax collectors throughout the state shall be paid as provided by law for the payment of sheriffs. For the seizures, sales and tax deeds made by each tax collector, they may be allowed the same costs which are allowed by the law to sheriffs for mileage, seizures, sales and sheriff's deeds in judicial proceedings; provided that they shall not be allowed to charge for any services not actually rendered, for any seizure not actually made, nor for any mileage not actually traveled.
Where property has been adjudicated to the state, the ex-officio tax collector shall be allowed and paid for making acts of sale, having the same recorded, and furnishing the Register of the State Land Office with a certified copy thereof, a fee of one dollar and fifty cents for each name contained in the act and shall be allowed their expenses for advertising, not to exceed the rate as fixed by law. The fees and expenses shall be certified to by the Register of the State Land Office on the deposit with him of the acts, audited and warranted for by the auditor and shall be paid by the treasurer out of any funds in his hands realized from taxes.
The tax collectors throughout the state shall receive the same rate of commission for collecting the parish taxes as for the collection of state taxes.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2057** Compensation; salary and expense fund {#sec-47-2057 omnilex-key=us-la-statutes--rs-title-47--47:2057}
The state tax collector for the city of New Orleans shall receive in addition to the salary of six thousand dollars per annum provided by Section 21 of Article 14 of the Constitution of the State of Louisiana*, for the year 1921 a sum of nine thousand dollars per annum, making a total salary of fifteen thousand dollars per annum to be paid to him in monthly installments, which said fifteen thousand dollars per annum salary shall include his salary of six thousand dollars as fixed by Section 21 of Article 14 of the Constitution of the State of Louisiana for the year 1921 and nine thousand dollars to be paid to him from the salary and expense fund of his office as hereinafter referred to.
There shall be in the office of the state tax collector for the city of New Orleans, a salary and expense fund, which shall be allowed each year for the state tax collector, for the payment of compensation for all services required of him by law and for the payment of clerical and all other expenses of his office, including the salaries of all deputies, in the sum of sixty-six thousand dollars per annum in addition to the amounts provided by Section 21 of Article XIV of the Constitution and required to be appropriated by the legislature. The state tax collector shall deposit into the salary and expense fund any amounts appropriated by the legislature to his office as required by Section 21 of Article XIV of the Constitution. He shall also deposit annually to his own salary and expense fund amounts fixed for his office by this and the preceding paragraph, which he shall deduct and withhold for that purpose from any funds collected by him and comprising any or all state, parish, school, levee district, and other taxes, including all special taxes collected by him and now required by law to be paid by him into the state treasury or to any authority designated by law to receive the same, which said amounts shall be credited by him to his salary and expense fund.
In the performance of all duties required and imposed upon him by law, the state tax collector is authorized to fix the compensation of his deputies and clerical force and to pay from the salary and expense fund provided in R.S. 47:1910 all the clerical and all other expenses, including his own salary and the salaries of all deputies and clerical assistants, and the premiums on bonds required of himself and any deputy in charge of public funds. All of the expenditures herein authorized shall be paid by the state tax collector by warrants or checks drawn upon the salary and expense fund created for his office.
The said state tax collector shall draw one-twelfth of all appropriations for his office monthly on his own warrants or checks and shall semi-monthly issue to employees and deputies warrants or checks for the amounts due them, which shall be drawn against and paid out of his salary and expense fund. For claims against and other expenses of said office, within the allowance above fixed, and to be charged to said allowance, he shall issue his warrants or checks, which shall be drawn against and paid out of the salary and expense fund in his custody.
The allowance of the state tax collector for the city of New Orleans for his salary, deputies, clerical force and assistants as fixed in this Section and other expenses of his office shall be drawn by him from his salary and expense fund, one-twelfth each month, provided that, except as authorized by the preceding paragraph, the allowances shall not be drawn unless the same is on deposit to the credit of the salary and expense fund; provided further, that if the salary and allowances of any month may not be drawn for the reason that the salary and expense fund has an insufficient amount, the deficit may be made up and drawn from any subsequent allowance.
Amended by Acts 1952, No. 255, §1; Acts 1954, No. 420, §1; Acts 1964, No. 342, §1; Acts 1965, No. 82, §1; Acts 1968, No. 438, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
*Article 14, §21 of the 1921 Constitution was continued as a statute by Article XIV, §16(A)(10) of the 1974 Constitution, and was repealed by Acts 1975, No. 59, §1.
##### **§ 47:2058** Records {#sec-47-2058 omnilex-key=us-la-statutes--rs-title-47--47:2058}
A. Any tax collector whose district is within the corporate limits of any municipality
having a population of fifty thousand or more who fails to keep a special itemized ledger
account in the manner described in this Section for each person, firm, corporation, or agent
having assessed property, movable or immovable, within the district to which he has been
appointed tax collector shall be guilty of nonfeasance in office and be subject to removal
therefrom in the manner prescribed in the Constitution of Louisiana. Each of the ledger
accounts shall contain the assessment district and the number of the square in which each
piece or kind of property is situated, the name of the streets bounding such squares, the
assessed valuation of the property, and also the amount of taxes exigible and due the state
on each piece or kind of property. Each account shall also show a complete list of property
in the district, both movable and immovable, belonging to the party or parties in whose name
or names the account shall be kept.
B. The tax collector shall maintain a record containing:
(1) Name of taxpayer making payment.
(2) Date of payment.
(3) The year for which the taxes are paid (a separate entry for each year).
(4) The amount paid in cash.
(5) The amount paid in bonds, warrants, and other evidences of indebtedness.
(6) Total of principal of taxes for each year paid.
(7) Amount of interest paid.
(8) Amount of costs paid, and in such order as the auditor may prescribe.
C. The state taxes paid shall be first entered, and afterwards like entry of the parish
and district taxes shall be made. The tax collector shall make such entry or entries at the time
that the taxpayer makes the payment of taxes. This record shall be subject to inspection by
the public at all times. A paper or electronic copy of the record shall be delivered to the
parish treasurer who shall verify the accuracy of the record and, within the first ten days of
April, July, October, and January of each year, transmit to the auditor a sworn statement of
the record, which statement it shall be the duty of the auditor to compare with the account
rendered by the tax collector. In case of the failure of the tax collector to keep the record as
prescribed in this Subsection, the tax collector shall be, upon complaint, dismissed from
office and shall be liable to fine and imprisonment, at the discretion of the court; and any
parish treasurer willfully neglecting to verify or transmit, as provided in this Subsection, shall
incur a penalty of two thousand dollars. The false swearing of the parish treasurer shall be
punished as directed by the criminal laws of this state in other cases of false swearing.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11,
1994; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
*See, now, Const. Art. X, §25.
##### **§ 47:2059** Deposit of public funds {#sec-47-2059 omnilex-key=us-la-statutes--rs-title-47--47:2059}
All public funds received by and in the hands of tax collectors, pending their transmission to the State Treasurer or public body for whose account the same are collected, shall be deposited in accordance with R.S. 39:409.
The state tax collector for the city of New Orleans shall deposit daily, in such fiscal agent banks in the city of New Orleans as shall be designated by the State Treasurer, to the account of the State Treasurer, all state taxes collected by him and shall send to the State Treasurer, on the same day that the deposits are made, duplicate deposit slips evidencing such deposits.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2060** Statements of collections and settlement {#sec-47-2060 omnilex-key=us-la-statutes--rs-title-47--47:2060}
A.(1) Tax collectors throughout the state, including the tax collector in the city of New Orleans, are required to transmit monthly to the auditor a sworn statement of their collections of the public revenues of the state for the preceding month, accompanied by a check for the net amount of such collections. This statement shall be transmitted in the first ten days of every month, and any tax collector failing so to do, shall be liable to be proceeded against as a defaulting official. Similar settlements for all parish taxes shall be made by the tax collectors during the first ten business days of each month with the parish treasurer. All tax collectors shall make their final settlement with the auditor and parish governing authority within ten days after the twentieth day of July of each year; and every collector failing to comply shall be proceeded against as provided hereinafter in this Section. In default of the tax collector settling with the parish, such collector shall be removed from office in the manner provided in Section 25 of Article X of the Constitution of Louisiana.
(2) The auditor is authorized to extend the time for the final payment by state tax collectors, parish of Orleans excepted, for a period not exceeding thirty days from the time provided in the preceding paragraph when in his judgment the public interest may require it.
(3) The several collectors of taxes in making their return to the auditor and police juries of monies collected for the state and parish taxes to be paid into the treasury, shall state separately in such returns the amount of general fund, interest, levee, and school taxes so collected, and such other taxes as may be levied by the state or parish. The auditor shall furnish suitable blanks for making this return.
B.(1) If any tax collector fails or neglects to make the settlement provided herein, he shall forfeit the commission allowed him, and interest at the rate of five per centum (5%) per month of the sum withheld, to be computed from the time the sum should have been paid until actual payment; and the auditor and parish governing authority shall charge the delinquent accordingly; and shall immediately after the delinquency shall occur require the district attorney of the district or parish wherein such tax collector may perform his functions to proceed against the collector and his sureties by rule, before any court of competent jurisdiction, after three-days notice, for the recovery of the amount due by the tax collector. The auditor shall, in case any tax collector withholds his settlement more than twenty days after the time fixed, send a certified statement of his account to the judge of the district who shall be required to give it in special charge to the grand jury; the statement shall be held sufficient evidence for the finding of a true bill, and as provided by law, shall be read in evidence against the accused on the trial of the case. The suit shall have precedence on the docket of the court over all other cases, whenever it may be instituted, and any tax collector who, having made his monthly or quarterly settlement, as provided for in this Section, fails to pay immediately the amount so ascertained to be due into the state or parish treasury, and obtain the treasurer's receipts therefor, shall, in addition to the forfeiture of commission and interest, be subject to the penalties provided for theft and to removal from office. Should any tax collector fail to render a final settlement and settle in full within the time prescribed in this Section, he shall be condemned to pay the costs of all proceedings against him, as a penalty for his neglect, though he may not be indebted to the state; and the auditor is empowered to require a settlement of the accounts of any official whenever, in his judgment, the public interests would be subserved thereby, or whenever any of the sureties of such official request the auditor to order a settlement of the accounts of such officers.
(2) District attorneys collecting money by virtue of such a proceeding shall receive five per centum (5%) on the amount thereof, where not otherwise provided, as a compensation for collecting and paying the same into the state or parish treasury; and any district attorney failing to return money as soon as collected into the state or parish treasury, shall be subject to criminal prosecution, and in addition to the penalties already provided by law for the punishment of fraud and breach of trust, shall, upon conviction, have his name stricken from the roll of attorneys and be prohibited ever afterwards from practicing law in this state.
C. The treasurer of the state shall keep and have in his office a separate book, in which he shall and must enter, in the order in which they are made, and at the time the settlements are made, the name of the settling tax collector, the date of the settlement, the aggregate amount of taxes received thereat in cash for each fund, the aggregate amount of cash received thereat in bonds or warrants, or other evidences of indebtedness for each fund. To each collector he shall, in settlement, deliver a receipt, in which the same details shall be set forth in like form. The book so kept shall be subject to the inspection of the public.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2011, No. 61, §1.
##### **§ 47:2060.1** Settlement of erroneous payments {#sec-47-2060.1 omnilex-key=us-la-statutes--rs-title-47--47:2060.1}
A. If a tax collector transmits payment to a taxing authority which is subsequently determined by a final judgment of a court of competent jurisdiction to be the incorrect taxing authority to have received payment, the tax collector shall withhold an amount equal to the amount transmitted to the erroneous taxing authority from future payments due the incorrect taxing authority. The tax collector shall transmit in accordance with the provisions of R.S. 47:2060 all collections withheld pursuant to this Section to the taxing authority which should have received the payment until the entire amount of taxes erroneously paid is recovered by the appropriate taxing authority.
B. In the event the tax collector fails or neglects to transmit payment as provided for in this Section, the tax collector shall forfeit the commission allowed him.
*Acts 2008, No. 731, §1.*
##### **§ 47:2061** Deputy tax collectors {#sec-47-2061 omnilex-key=us-la-statutes--rs-title-47--47:2061}
Each tax collector is authorized to appoint as many deputies as he may
require, who shall take the constitutional oath of office, and from whom the tax
collector shall require such security in his own favor as he deems sufficient; and he
may perform all the functions of the office of tax collector through such deputies, but
he shall be officially and pecuniarily responsible on his bonds, and in all other
respects for the acts of the deputies.
Deputies appointed by tax collectors may be charged with the collection of
taxes in accordance with the provisions of R.S. 13:5553.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff.
May 11, 1994.
##### **§ 47:2062** Appointment and compensation of attorney for parish tax collector {#sec-47-2062 omnilex-key=us-la-statutes--rs-title-47--47:2062}
A. There may be an attorney at law or agency whose duty it shall be to aid the parish tax collectors in the collection of all taxes that are delinquent and have become final. Upon all taxes and penalties collected through the assistance of such attorney or agency, the delinquent owing the tax shall pay a commission to such tax collector of ten per centum (10%) calculating same upon the aggregate amount of taxes and penalties so collected and paid over to the tax collector; this attorney's commission shall be paid by the taxpayer and collected by the tax collector as costs at the same time that the taxes, interest, and penalties are collected.
B. The provisions of this Section shall not apply to any property tax matter involving correctness or legality challenges.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2009, No. 507, §1.
##### **§ 47:2063** Suspension and removal of tax collectors {#sec-47-2063 omnilex-key=us-la-statutes--rs-title-47--47:2063}
Whenever any tax collector or ex-officio tax collector becomes a defaulter as shown by the books of the auditor, the governor is authorized to suspend such defaulting collector from office until such time as full and complete settlement has been made of all taxes by him collected. Upon the governor's being notified that any of the tax collectors of the state are defaulters, he shall call upon such defaulting officer to make good the amount demanded of him within ten (10) days, and upon his failure to respond to such notice he shall immediately suspend him from office. These provisions shall in no wise abridge or modify the existing penalties for failure to make settlements within the time prescribed by law.
When a tax collector or ex-officio tax collector is suspended as herein provided, the governor shall have the power to direct the auditor to take charge of all books, rolls, and papers connected with his office as tax collector until he makes proper settlement or his successor qualifies; and the governor shall direct the district attorney to institute suit to remove any sheriff from office who may be suspended as ex-officio tax collector under this Section.
Any tax collector of the state or the state tax collector of the city of New Orleans, who fails to make deposits as required by R.S. 47:2059 or shall otherwise place in jeopardy the funds of the state, shall be suspended from office by the governor upon a report to him by the auditor that said tax collector has been in default. The suspension may be followed by removal if so ordered by any court of competent jurisdiction through a suit to be brought by the Attorney General at the instance of the governor or auditor, and the court in such suit may continue the suspension or revoke it, and order the officer restored, or the governor may revoke the suspension should he think the interests of the state not jeopardized thereby.
The governor shall have the power to remove the tax collector for the parish of Orleans, or suspend him from office, pending the finding of articles of impeachment for any cause which he decides to be just and sufficient, and to make appointments to fill all vacancies in said office, with the advice and consent of the senate if in session, or if not then in session, subject to its advice and consent at its next session, and all such appointees shall qualify as provided in R.S. 47:2052.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2064** Vacancies in tax collector's office {#sec-47-2064 omnilex-key=us-la-statutes--rs-title-47--47:2064}
The legislative auditor shall take charge and control of the office of any tax collector whenever such office becomes vacant either by the death, removal, or resignation of the incumbent, and shall perform the duties of such office until the office is filled by appointment or election. The legislative auditor shall deduct from the taxes collected the commission which the tax collector would have deducted and shall pay the same into the sheriff's fund for said parish. He shall not be entitled to any extra compensation for performing the duties imposed upon him by this Paragraph, but the actual costs of operating and conducting the office shall be paid out of the sheriff's salary and expense fund.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2001, No. 1102, §10.
##### **§ 47:2065** Outgoing tax collectors; duties {#sec-47-2065 omnilex-key=us-la-statutes--rs-title-47--47:2065}
All outgoing tax collectors, except those in the city of New Orleans, shall hand over to the recorders of their several parishes their lists of all unpaid or delinquent taxes as soon as their successors are qualified or they retire or are removed from office. All outgoing tax collectors for the city of New Orleans shall, without delay, hand over their respective lists of delinquent or unpaid taxes to the auditor, together with all books, papers and documents relating to or belonging to said tax collector's office; the auditor shall deliver them to the newly-appointed tax collectors as soon as they are qualified according to law. In the several parishes of the state, other than the city of New Orleans, the recorders shall deliver to the newly-appointed tax collectors the delinquent or unpaid tax lists which were deposited with them by the outgoing tax collectors, on the certificate of the auditor or police jury, certifying that said collectors have qualified in accordance with the law; such delinquent lists shall be handed over by such outgoing tax collectors within one month from the day when their successors were duly qualified; under a penalty of one thousand dollars in parishes other than Orleans, and of five thousand dollars in the parish of Orleans. This penalty shall be sued for and collected from the tax collectors so offending by the attorney general of the state in the city of New Orleans, and by the district attorneys in the other parishes, upon information from the auditor or the parish governing authorities.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
##### **§ 47:2066** State tax collector for the city of New Orleans; state tax researches; disposition of funds {#sec-47-2066 omnilex-key=us-la-statutes--rs-title-47--47:2066}
The sum of three dollars shall be charged by the state tax collector for the city of New Orleans for each state tax research in the parish of Orleans.
Of the funds received by the state tax collector each year for the city of New Orleans for such state tax researches, the first fifteen thousand dollars shall be deposited into the salary and expense account of the state tax collector for the city of New Orleans and all additional funds so received shall be transmitted to the city of New Orleans.
*Added by Acts 1970, No. 611, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
#### **PART II** PAYMENT AND COLLECTION PROCEDURE
##### **§ 47:2101** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2101 omnilex-key=us-la-statutes--rs-title-47--47:2101}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2101.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2101.1 omnilex-key=us-la-statutes--rs-title-47--47:2101.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2101.2** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2101.2 omnilex-key=us-la-statutes--rs-title-47--47:2101.2}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2102** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2102 omnilex-key=us-la-statutes--rs-title-47--47:2102}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2103** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2103 omnilex-key=us-la-statutes--rs-title-47--47:2103}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2104** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2104 omnilex-key=us-la-statutes--rs-title-47--47:2104}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2105** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2105 omnilex-key=us-la-statutes--rs-title-47--47:2105}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2106** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2106 omnilex-key=us-la-statutes--rs-title-47--47:2106}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2107** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2107 omnilex-key=us-la-statutes--rs-title-47--47:2107}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2108** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2108 omnilex-key=us-la-statutes--rs-title-47--47:2108}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2108.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2108.1 omnilex-key=us-la-statutes--rs-title-47--47:2108.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2109** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2109 omnilex-key=us-la-statutes--rs-title-47--47:2109}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2110** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2110 omnilex-key=us-la-statutes--rs-title-47--47:2110}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2111** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2111 omnilex-key=us-la-statutes--rs-title-47--47:2111}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2112** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2112 omnilex-key=us-la-statutes--rs-title-47--47:2112}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2113** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2113 omnilex-key=us-la-statutes--rs-title-47--47:2113}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2114** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2114 omnilex-key=us-la-statutes--rs-title-47--47:2114}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
#### **CHAPTER 5** PAYMENT AND COLLECTION PROCEDURE; PROPERTY TAX LIEN AUCTIONS; ADJUDICATED PROPERTY
#### **PART I** GENERAL PROVISIONS; DEFINITIONS
##### **§ 47:2121** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2121 omnilex-key=us-la-statutes--rs-title-47--47:2121}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2122** Definitions {#sec-47-2122 omnilex-key=us-la-statutes--rs-title-47--47:2122}
The following terms used in this Chapter shall have the definitions ascribed in this
Section, unless the context clearly requires otherwise:
(1) "Acquiring person" means any of the following:
(a) A person acquiring title at a tax sale conducted prior to January 1, 2009.
(b) A political subdivision or any other person seeking to acquire or acquiring
ownership of adjudicated property.
(c) A person acquiring tax sale title to a tax sale property at a tax sale conducted after
January 1, 2009, but before January 1, 2026.
(2) "Adjudicated property" means property of which tax sale title is acquired by a
political subdivision pursuant to R.S. 47:2196 prior to January 1, 2026.
(3) "Authenticate" means either of the following:
(a) To sign.
(b) To execute or otherwise adopt a symbol, or encrypt or similarly process a written
notice in whole or in part, with the present intent of the authenticating person to identify the
person and adopt or accept a written notice.
(4) "Commission" means the Louisiana Tax Commission.
(5) "Delinquent obligation" means the debt for statutory impositions that are not paid
by the due date and any subsequent statutory impositions paid pursuant to R.S. 47:2160.1(B),
plus any interest, penalty, and costs that may accrue in accordance with this Chapter.
(6) "Face value" of a tax lien certificate means the total amount of the delinquent
obligation at the time the tax lien certificate is issued. This shall include the delinquent
statutory impositions and any interest and costs accruing prior to the issuance of the tax lien
certificate but shall not include any penalty assessed pursuant to R.S. 47:2127.
(7) "Forbidden purchase nullity" means a nullity of an action conducted in violation
of R.S. 47:2162.
(8) "Ordinance" means either of the following:
(a) An act of a political subdivision that has the force and effect of law, including but
not limited to an ordinance, a resolution, or a motion.
(b) A rule or regulation promulgated by the State Land Office, the division of
administration, or by another state agency with authority over adjudicated properties.
(9) "Owner" means a person who holds an ownership or usufruct interest in the
property at issue as of the date of the determination.
(10) "Payment nullity" means a nullity arising from payment of taxes prior to a tax
lien auction, including payment based on dual assessment.
(11) "Political subdivision" means any of the following to the extent that it has the
power to levy statutory impositions and conduct tax lien auctions for failure to pay statutory
impositions:
(a) The state.
(b) Any political subdivision as defined in Article VI, Section 44 of the Constitution
of Louisiana.
(c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this
Paragraph.
(12) "Redemptive period" means the period in which a person may redeem property
as provided in the law prior to January 1, 2026.
(13) "Signed" includes using any symbol executed or adopted with present intention
to adopt or accept a writing in tangible form.
(14) "Statutory impositions" means ad valorem taxes and any imposition in addition
to ad valorem taxes that are included on the tax bill sent to the tax debtor.
(15) "Tax debtor" means the person listed on the tax roll in accordance with R.S.
47:2126 as of the date of the assessor's determination.
(16) "Tax lien" means the right to receive payment of the delinquent obligation and
includes the lien and privilege securing the delinquent obligation in accordance with R.S.
47:2127(C).
(17) "Tax lien auction" means the sale of a tax lien pursuant to R.S. 47:2154.
(18) "Tax lien auction party" means each of the following persons, to the extent that
the person's interest and whereabouts are reasonably ascertainable:
(a) A tax notice party.
(b) The owner or owners of the property.
(c) The owner or owners of the property at the time of the tax lien auction.
(d) A lessee of the property whose lease or a notice thereof has been recorded.
(e) Any other person holding an interest in the property, including any mortgage,
privilege, or other encumbrance. This shall include a tax lien certificate holder.
(19) "Tax lien certificate" means the written instrument evidencing the tax lien and
its assignment to the party identified thereon.
(20) "Tax lien certificate holder" means the purchaser of a tax lien pursuant to this
Chapter and the purchaser's successors or assigns, provided that the tax lien has not been
extinguished.
(21) "Tax notice party" means each tax debtor and person requesting notice in
accordance with R.S. 47:2159.
(22) "Tax sale" means the sale or adjudication of tax sale title to property prior to
January 1, 2026.
(23) "Tax sale certificate" means the written notice evidencing a tax sale.
(24) "Termination price" means the amount calculated pursuant to R.S. 47:2243 that
is required to be paid in order to extinguish a tax lien.
(25) "Written notice", "notice", "written", or "writing" means information that is
inscribed on a tangible medium or which is stored in an electronic or other medium and is
retrievable in perceivable form.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2123** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2123 omnilex-key=us-la-statutes--rs-title-47--47:2123}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2124** Liability of tax collectors and tax assessors {#sec-47-2124 omnilex-key=us-la-statutes--rs-title-47--47:2124}
A. Liability shall not be imposed on tax collectors or tax assessors or their employees
in either their personal or official capacity, based upon the exercise or performance or the
failure to exercise or perform their duties under this Chapter.
B. The provisions of Subsection A of this Section shall not be applicable to acts or
omissions that constitute criminal, fraudulent, malicious, intentional, willful, outrageous,
reckless, or flagrant misconduct.
C. Any action against a tax collector or tax assessor shall be brought prior to the
earlier to occur of:
(1) One year after the claimant knew or should have known of the act or failure to act
giving rise to the cause of action.
(2) The date of termination of the right of the claimant to bring an action for nullity.
D. The liability of the tax collector or tax assessor in his official capacity for the
obligations of his office terminates when the tax collector or tax assessor ceases to hold
office and his successor is appointed, who shall then succeed in his official capacity to all of
the obligations of the preceding holder of the office incurred in his official capacity, subject
to the provisions of R.S. 47:2162.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
#### **PART II** PAYMENT AND COLLECTION
##### **§ 47:2126** Duty of assessors; single assessment; exception {#sec-47-2126 omnilex-key=us-la-statutes--rs-title-47--47:2126}
Each assessor shall deliver to the appropriate tax collector the tax roll for the year in
which taxes are collectible by November fifteenth of each calendar year, except as otherwise
provided by law. At the same time, the assessor shall deliver the tax roll to the recorder of
mortgages for the parish in which property subject to the taxes is located. The assessor shall
use reasonable efforts to list on the tax roll all co-owners of record of the property. The tax
roll shall be updated as of January first or later of the year in which the taxes are collectible.
There shall be only one assessment for each tax parcel, and the full assessment shall be on
each tax bill sent pursuant to R.S. 47:2127 (D); however, if requested by a tax debtor, the
assessor may, but shall not be obligated to, make separate assessments for undivided interests
in each tax parcel. The assessor shall not list the name of a tax lien certificate purchaser on
the tax roll.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2013, No. 379, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2127** Time for payment; interest and penalty; notification {#sec-47-2127 omnilex-key=us-la-statutes--rs-title-47--47:2127}
A. Time for payment. Statutory impositions may be paid as soon as the tax roll is
delivered to the tax collector and, except as otherwise provided by law, shall be paid no later
than December thirty-first in each respective year. If not paid by that date, the statutory
impositions shall be considered delinquent the following day.
B. Interest and penalty.
(1)(a) All delinquent statutory impositions, whether levied on movable or immovable
property, shall bear interest from the day after the taxes were due, at the rate of one percent
per month or any part thereof, calculated on a noncompounding basis.
(b) Interest shall continue to accrue on the statutory impositions as provided in
Subparagraph (a) of this Paragraph until either of the following occurs:
(i) The statutory impositions are paid.
(ii) A tax lien certificate is issued for the delinquent obligation or, for statutory
impositions levied on movable property, the property is sold pursuant to the provisions of
Subpart A of Part III of this Chapter, R.S. 47:2141 et seq.
(2) If the tax lien is offered for sale at tax lien auction, a five percent penalty
calculated on the statutory impositions shall be assessed. Interest shall not accrue on the
penalty.
(3) In the event of an erroneous assessment and adjustment by the tax commission,
the tax debtor shall have fifteen days after the date of receipt of notice of the revised
assessment in which to pay the adjusted amount without interest or penalty. If the address
provided by the tax assessor on the tax roll proves to be incorrect and the tax debtor does not
receive a timely notice, the tax collector may extend to the tax debtor a fifteen-day notice in
which to pay without interest or penalty.
C. Tax lien. The delinquent obligation shall be secured by a lien and privilege in
accordance with the provisions of R.S. 47:1993(G). The lien and privilege shall have priority
over all other mortgages, liens, privileges, and other encumbrances. Except as otherwise
provided in R.S. 47:2267, all tax liens shall rank concurrently, irrespective of when the
statutory impositions become due or the tax lien certificates are recorded.
D. Failure to pay. If the total statutory impositions, interest, and costs due on
immovable property remain unpaid ninety days after becoming delinquent, the tax lien shall
be offered for sale at a tax lien auction in accordance with R.S. 47:2154. In the case of
unpaid statutory impositions due on movable property, the movable property shall be subject
to seizure and sale in accordance with the provisions of Subpart A of Part III of this Chapter,
R.S. 47:2141 et seq.
E.(1) Notification. As soon as practicable following delivery of the tax roll to the
tax collector in accordance with R.S. 47:2126, the tax collector shall send by United States
mail to each tax notice party written notice of statutory impositions due. The written notice
shall be sent to each tax debtor at the address listed on the tax roll and to each other tax
notice party at the address given in the request for notice pursuant to R.S. 47:2159.
(2) The written notice shall do each of the following:
(a) Disclose the total amount of statutory impositions due by the tax debtor for the
current year, the ward in which the property is located, and the number of the assessment.
(b) Direct the tax debtor to return the written notice to the tax collector with
remittance.
(c) Inform the tax debtor of the date by which statutory impositions must be paid and
that interest will accrue on the statutory impositions at the rate of one percent per month on
a noncompounding basis from the day after the statutory impositions were due.
(d) Indicate the existence of any prior unredeemed tax sale, tax sale certificate, or
outstanding tax lien certificate in connection with the immovable property.
(3) The failure to provide notice shall not affect the validity of the tax lien auction.
(4) The written notice shall be sufficient if it is in the following form:
"[Name of Political Subdivision]
[YEAR] Property Tax Notice
[List All Tax Notice Parties and their addresses]
Description of Charges
Amount
Estimated Amount Due
[Name of Tax District]
Total Statutory Impositions for
the Current Year
THIS AMOUNT IS THE
TOTAL OF AD VALOREM
TAXES AND OTHER
STATUTORY IMPOSITIONS
INCLUDED ON YOUR TAX
BILL DUE FOR THE
CURRENT YEAR. THE
OBLIGATION TO PAY AD
VALOREM TAXES AND
STATUTORY IMPOSITIONS
SHALL BE DELINQUENT
ON [DATE].
Property Address
Ward
Assessment No.
Legal Description
PLEASE REMIT BY [DATE]
*** ACCESS YOUR PROPERTY TAXES AND OTHER STATUTORY
IMPOSITIONS AND PAY ONLINE @
____________________________________ ***
NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST WILL
ACCRUE AT THE RATE OF 1% PER MONTH ON A NON-COMPOUNDING BASIS UNTIL PAID.
Failure to pay the total statutory impositions, interest, and costs due before
may cause the tax lien to be offered for sale at tax lien auction.
[ ] INDICATE IF APPLICABLE: According to our records, the
property for which these statutory impositions are due has previously been
sold at a tax sale or tax sale title or tax lien certificate has previously been
issued. You should take steps immediately to remedy this threat to your
ownership. You may have a right of redemption or termination if timely
exercised.
Please fold and tear along perforated line.
[YEAR] PROPERTY TAX AND STATUTORY IMPOSITIONS NOTICE
[Name & Address of Tax Collector]Amount Due:
Ward:Assessment No.:
[Name & Address of Tax Debtor]Due Date:
Make check payable to:__________________________________
• Retain the top portion of this form for your records.
• Write account number on your check. The canceled check will serve as your
receipt.
• For [name of political subdivision] tax information only call [number] or fax
[number].
• Access your property tax and pay online @ [internet address].
• Change of address requests and questions regarding the assessed value of the
property should be directed to:
[Name & Address of Tax Collector]
(Tax records cannot be changed without instructions from the respective
parish tax assessor)
Please sign below and return this portion of notice with check made payable to:
[______________________]
These taxes paid by:___________________________________________"
*Acts 2008, No. 488, §1; Acts 2008, No. 819, §1, eff. Jan.1, 2009 ; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2127.1** Immovable property; lots assessed together {#sec-47-2127.1 omnilex-key=us-la-statutes--rs-title-47--47:2127.1}
If two or more lots or parcels of ground have been assessed in any year or years to the
same tax debtor at a certain valuation for the whole together, without distinguishing the
valuation of each lot or parcel separately, the tax collector is authorized, but shall not be
obligated, to receive the proportion of statutory impositions under assessment fairly due upon
any one or more of the lots or parcels separately. The proportions shall be ascertained and
fixed by a certificate authenticated by the assessor and approved by the tax collector. The lots
or parcels upon which the proportions are paid shall be free from the proportion of taxes
pertaining to the other lots or parcels of the assessment.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2128** Repealed by Acts 2024, No. 774, §2. {#sec-47-2128 omnilex-key=us-la-statutes--rs-title-47--47:2128}
*Repealed by Acts 2024, No. 774, §2.*
##### **§ 47:2129** Payment; receipt {#sec-47-2129 omnilex-key=us-la-statutes--rs-title-47--47:2129}
All statutory impositions shown on the notice sent to the tax debtor shall be paid in cash, or at the discretion of the tax collector, by other forms of payment. The tax collector may charge a processing fee to recover the additional cost of accepting other forms of payment. The tax collector shall keep a written record of each payment identifying the amount paid and the assessment number and shall provide a written notice of payment to each tax debtor if the tax debtor so requests. The tax collector may refuse to accept payment of less than all the outstanding statutory impositions, and the processing fee, other than as provided in R.S. 47:2130.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2129.1** Quarterly payments; Rapides Parish {#sec-47-2129.1 omnilex-key=us-la-statutes--rs-title-47--47:2129.1}
A. Each tax collector in Rapides Parish shall have the discretion to accept the payment by a tax debtor of estimated taxes and any related statutory impositions on a quarterly basis. This grant of authority shall be contingent upon the prior authorization of the governing authority of the taxing authority which imposes the tax. The authorization shall be evidenced by resolution adopted by the governing authority. A tax collector may begin accepting quarterly payments in January of the year following the year in which the resolution was adopted.
B. Payments authorized herein shall be made in the year in which the taxes are due. The estimated amount of taxes or statutory impositions shall be based upon the tax debtor's tax notice of the preceding year. Upon receipt of the certified tax roll, the tax collector shall reconcile any advance payments made pursuant to this Section with the amount of taxes due according to the certified tax roll. Advance payments shall be shown on a tax debtor's tax bill as a credit against taxes due.
C. The tax collector shall deposit all payments collected pursuant to this Section in the same account as the avails of all ad valorem tax and statutory imposition collections. For purposes of settlement of tax proceeds, these monies shall be treated in the same manner as payments made upon receipt of that year's tax notice.
*Acts 2012, No. 77, §1, eff. May 11, 2012.*
##### **§ 47:2130** Public calamity; postponement of statutory impositions payments {#sec-47-2130 omnilex-key=us-la-statutes--rs-title-47--47:2130}
A. Declaration of emergency; calamity. When an emergency has been declared by
the governor or a parish president pursuant to the Louisiana Homeland Security and
Emergency Assistance and Disaster Act and only in cases of disaster caused by overflow,
general conflagration, general crop destruction, or other public calamity, a tax debtor or
owner may request the postponement of the payment of statutory impositions on his property
located in the geographical area designated in the declaration of emergency if the statutory
impositions are included on a tax bill due after the declaration of emergency.
B. Right to a postponement of onerous statutory impositions. The collection of
statutory impositions shall be postponed by the tax collector when all of the following occur:
(1) An emergency has been declared.
(2) The tax debtor's or owner's assessed property located in the geographical area
designated in the declaration of emergency has been damaged or destroyed by the calamity.
(3) The collection of statutory impositions would be onerous because the tax debtor
or owner is unable to pay without suffering substantial hardship.
C. Application for postponement. (1) The tax debtor or owner seeking the
postponement of the payment shall file a sworn application, executed before a person
authorized to administer oaths, accompanied by a supporting financial statement. The
application shall:
(a) Certify that the property was damaged or destroyed by the event that necessitated
the emergency declaration.
(b) Describe the damaged or destroyed property as assessed.
(c) Certify that the collection of the statutory impositions appearing on the tax bill
due after the declaration of the emergency would be onerous because the tax debtor or owner
applying for postponement is unable to pay without suffering substantial hardship.
(2) The completed sworn financial statement submitted in support of an application
for the postponement of the payment of statutory impositions shall not be subject to the laws
relative to public records, R.S. 44:1 et seq., and shall be confidential, except that the financial
statement shall be admissible in evidence in a proceeding to contest an application for
postponement of the payment of statutory impositions. The tax collector shall retain the
financial statement until the period for contesting the postponement has expired without an
objection being filed or until there has been a definitive decision in a contest proceeding.
Thereafter, the tax collector may destroy the financial statement.
(3) The tax collector shall, and the assessor may, keep appropriate application forms
and blank financial statement forms available for use by tax debtors and owners. The tax
collector, or his authorized deputy collector, shall be competent to administer the oath
required for this application. The following forms may be used to apply for the
postponement:
STATE OF LOUISIANA ____________
PARISH OF _____________________
APPLICATION FOR POSTPONEMENT OF AD VALOREM TAXES AND
OTHER STATUTORY IMPOSITIONS
BEFORE ME, the undersigned authority personally appeared__________, a
tax debtor/owner, who requests postponement of payment of ad valorem taxes and
other statutory impositions pursuant to the provisions of R.S. 47:2130 for the
following property:
________________________________________________________________
(Give the description of damaged or destroyed property as assessed)
Appearer certifies that the property was damaged or destroyed on ______
(insert date) by the event that necessitated the emergency declaration declared on or
about ______ (insert date) by __________ (insert name and title of person declaring
the emergency) and the property assessed is in the geographical area designated in
the declaration.
Appearer certifies that the payment of the ad valorem taxes and other
statutory impositions appearing on the tax bill due after the declaration of emergency
would be onerous because Appearer is unable to pay without suffering substantial
hardship. Appearer submits his financial statement in support of this application and
certifies that it is true and correct as of this date.
SWORN TO AND SUBSCRIBED BEFORE ME this ___ day of _____,
_____ at __________ Louisiana.
________________
Full Name of Affiant
__________________________________
Notary Public or authorized tax collector
Notary #
FINANCIAL STATEMENT
STATE OF LOUISIANA
PARISH OF _____________
I certify that the following is a listing of my debts and property located within the
state of Louisiana and that the following was my adjusted gross income for the previous year.
Immovable Property: Estimated Value
(land/buildings) ___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Debts affecting the Estimated Value
immovable property:___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Movable Property: Estimated Value
(vehicles, personal ___________________________________________________
property, bank accounts)_________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Debts affecting the Estimated Value
movable property: ___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Other Debts: Estimated Value
(credit cards, etc.) ___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
NET WORTH __________________
(Value of Property less amount of debts)
Adjusted gross income for
Previous year:
________________________
Applicant
Sworn to and signed before the undersigned Notary Public at ________________,
Louisiana, on the _____ day of __________, _______.
________________________
Notary Public or authorized tax collector
Notary #
D. Reapplication. A tax debtor or owner may reapply for postponement of statutory
impositions as provided for in this Section for each consecutive year after the year in which
the original postponement was granted when the conditions which initially authorized the
postponement remain in effect.
E. Time for filing application. The initial application and any reapplication for
postponement shall be filed with the tax collector no later than December thirty-first of the
year in which the damage or destruction occurred, or no later than thirty calendar days after
the tax bill has been mailed, whichever is later.
F. Notification of filing. The tax collector shall send to each political subdivision for
which the postponed statutory impositions are assessed and collected a copy of each
application by reliable electronic means, certified mail, or hand delivery with a receipt.
G. Political subdivision contest of postponement. A political subdivision may contest
the postponement of the statutory impositions in a written objection filed with the tax
collector within thirty calendar days after receiving the copy of the application for
postponement. The written objection shall state the factual and legal reasons for contesting
postponement. Concurrently, the political subdivision shall send a copy of the objection to
the tax debtor or owner at the address on the application by reliable electronic means,
certified mail, or hand delivery with a receipt. Finally, the tax collector shall send verified
copies of the application, supporting financial statement, and the written objection to the
parish governing authority within ten calendar days after the date the objection was filed.
H. Contest; review of decision. The merits of the objection shall be decided by the
parish governing authority, which decision shall be subject to review by the commission, or
its successor, on request of either the tax debtor or owner or the objecting political
subdivision. The commission's decision shall be subject to appeal to the district court. The
review and appeal shall be in accordance with the procedures established by law, the
commission rules, or ordinance of the parish governing authority for the review and appeal
of the correctness of an assessment made by the assessor.
I. Effective date of postponement. (1) If no objection is filed, the payment of
statutory impositions shall be postponed. If an objection is filed pursuant to Subsection G of
this Section, payment of statutory impositions shall be postponed until all objections are
finally decided by the parish governing authority or the commission.
(2) If no objection is filed, or if the tax debtor or owner has prevailed in a definitive
decision on review, the tax collector shall file the application, or a certified copy, with the
recorder of mortgages in each parish in which the property is located. The application filed
shall not include the supporting financial statement.
J. Advice of right to postponement. A written notice of the right of a tax debtor or
owner to have the payment of his statutory impositions postponed shall be included with the
tax bill sent to a tax debtor or owner.
K. Installment payment of postponed statutory impositions; accelerated payments;
interests.
(1) The postponed statutory impositions shall be divided into ten equal installments,
and one installment shall be charged each year by the tax collector for ten subsequent years,
or until the entirety of the postponed statutory impositions is paid.
(2) The postponed statutory impositions, or any annual installment thereof, may be
paid in advance. The unpaid balance of the postponed statutory impositions shall bear
interest from the date on which the original tax bill was due until paid at the rate of six
percent per annum payable annually on the due date of each installment. No timely paid
installment shall bear penalties when collected.
(3) If an annual installment is not timely paid, all of the unpaid postponed statutory
impositions shall become due immediately and deemed delinquent. Thereafter, the tax lien
shall be offered for sale at the next tax auction for the balance of all delinquent obligations
due on the date of the auction.
(4) When all postponed statutory impositions and interest have been paid, the tax
debtor or owner may cancel the lien at the tax debtor's or owner's expense.
L. Assessments after postponement. The tax collector shall prepare a separate written
list of all persons whose payment of statutory impositions were postponed. It shall show the
amount of the statutory impositions and the property upon which the statutory impositions
were postponed. The list shall be prepared in duplicate, sworn to, and one copy shall be
delivered to the parish assessor and one copy to the legislative auditor. In each subsequent
tax year, the tax collector shall collect a one-tenth installment of the postponed statutory
impositions until paid in full.
M. Remission of postponed statutory impositions. The postponed portion of the
statutory impositions shall be collected in the same manner as ordinary statutory impositions,
separately accounted for, and remitted by the tax collector to the political subdivisions that
levied them.
*Acts 2008, No. 506, §2, eff. Jan. 1, 2009; Acts 2008, No. 819, §1, eff. Jan.1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2131** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2131 omnilex-key=us-la-statutes--rs-title-47--47:2131}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2132** Refund of statutory impositions erroneously paid {#sec-47-2132 omnilex-key=us-la-statutes--rs-title-47--47:2132}
A.(1) Except as provided for in Paragraph (2) of this Subsection, any person who has
a claim against a political subdivision for statutory impositions erroneously paid into the
funds of that political subdivision may present the claim to the commission within three
years of the date of the payment, in such form and together with such proof as the
commission may require by its rules and regulations; however, if a person is claiming a
previously unclaimed homestead exemption, it may be presented to the commission within
five years of the date of payment. The commission shall consult with the assessor of the
parish in which the property that is the subject of the claim is located, and after the assessor
advises the commission that a refund is due the claimant, the commission shall duly examine
the merits and correctness of each claim presented to it and shall make a determination
thereon within thirty days after receipt of the claim.
(2)(a) Any person who prevails in a suit pursuant to R.S. 47:2134(C), as deemed
applicable by the court, against a political subdivision for any statutory imposition that is
declared invalid pursuant to a legal challenge for the payment of the statutory imposition may
present the claim to the commission within three years of the date of the final judgment
declaring the statutory imposition invalid and awarding a monetary judgment, in a form
prescribed by the commission in accordance with its rules and regulations, along with a copy
of the judgment rendered by the court. The records of the commission shall note the date of
submission of the judgment by the taxpayer and shall order repayment of the statutory
impositions by the tax collector of the sums declared legally invalid, together with interest
and court costs, as directed by the court.
(b) The tax collector shall refund the sum of statutory impositions held to be invalid,
together with interest and court costs as directed by the court, to the taxpayer within thirty
days of the order by the tax commission authorizing and directing the tax collector to refund
these sums. However, in lieu of a refund as required in this Subparagraph, the tax collector
may grant the taxpayer a credit up to the amount of the statutory imposition ordered by the
tax commission to offset ad valorem tax liability or statutory impositions owed by the
taxpayer. Any amount of unused credit shall carryover to the benefit of the taxpayer until the
total amount ordered by the tax commission has been extinguished.
B. If the claim is approved, the commission shall authorize and direct the collector,
when applicable, to correct the assessment on the roll on file in his office and shall authorize
and direct, when applicable, the recorder of mortgages to change the inscription of the tax
roll. The commission shall also authorize and direct the refund and repayment of those
statutory impositions found to be erroneously paid as provided in this Section, provided that
when the claim accrues to more than one person, as for example, the heirs and legatees of
another, and the claim is determined by the commission to be properly due and owed,
payment thereof to the party or parties asserting the same shall not be denied because of the
failure or refusal of others to join in and assert the claim, but in such event only the portion
due such claimant or claimants shall be paid.
C. The collector of statutory impositions in each political subdivision, upon receipt
of written notice from the commission that a particular refund or repayment is owed, shall
do one of the following:
(1) If the claim is made for statutory impositions erroneously paid on property which
is or could be homestead exempt or otherwise exempt, the collector shall immediately notify
the affected tax-recipient bodies to remit to the tax collector within thirty days their pro rata
share of the refund or repayment. Within thirty days of receipt of those funds from the tax-recipient bodies, the tax collector shall remit the payment in full to the tax debtor. Failure by
any tax-recipient body or the tax collector to timely remit such monies shall cause interest
at the legal rate to accrue in favor of the tax debtor to be paid by the political subdivision or
tax collector failing to so timely remit.
(2) If the claim is made for ad valorem taxes erroneously paid on property that would
not qualify for a homestead or other exemption, the tax collector shall note and record the
amount of the refund or repayment owed and shall have full responsibility to ensure that such
amount shall operate as a credit against future statutory impositions liability of that property.
No statutory impositions shall be due or collected on such property until such time as the
collector certifies that a sufficient amount of taxes assessed have been waived to satisfy the
refund or repayment ordered by the commission. No interest shall accrue or be due on any
such refund or repayment.
(3) If the claim is made in a political subdivision which has established an alternative
procedure for providing for refunds of statutory impositions erroneously paid as authorized
by this Section, and if that alternative procedure has been submitted to and approved by the
commission, such procedure may be utilized in lieu of the provisions of Paragraphs (1) and
(2) of this Subsection.
D. An action of the assessor or of the tax commission rejecting or refusing to
approve any claim made under the provisions of this Section may be appealed by means of
ordinary proceedings to the Board of Tax Appeals or to the district court having jurisdiction
where the property which is the subject of the claim is located.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2013, No. 37, §1; Acts 2020, No. 297, §1, eff. June 12, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2133** Prior payment of statutory impositions {#sec-47-2133 omnilex-key=us-la-statutes--rs-title-47--47:2133}
If, prior to the institution of an action by a tax lien certificate holder pursuant to R.S.
47:2266.1, the tax collector determines that the statutory impositions on a certain property
subject to a tax lien certificate were paid prior to the tax lien auction or that the tax lien
auction was conducted in violation of a stay under federal bankruptcy law, the tax collector
shall cancel the affected tax lien certificate and shall reimburse the tax lien certificate holder
the bid price. The tax collector shall apply the reimbursement pro rata against future
disbursements to the tax recipients. The tax collector shall record the cancellation with the
recorder of mortgages in the parish in which the property is located.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2134** Suits to recover statutory impositions paid under protest {#sec-47-2134 omnilex-key=us-la-statutes--rs-title-47--47:2134}
A. No court of this state shall issue any process to restrain, or render any decision that
has the effect of impeding, the collection of statutory impositions imposed by any political
subdivision, under authority granted to it by the legislature or by the constitution.
B.(1)(a) A taxpayer challenging the correctness of an assessment under R.S. 47:1856,
1857, or 1998 or other statutory impositions shall timely pay the disputed amount due under
protest to the officer or officers designated by law for the collection of the statutory
impositions or timely file a rule to set bond or other security pursuant to Subsection F of this
Section. The portion of the statutory impositions paid by the taxpayer to the collecting officer
or officers that is neither in dispute nor the subject of a suit contesting the correctness of the
assessment shall not be made subject to the protest. The taxpayer shall submit separate
payments for the disputed amount of tax due and the amount that is not in dispute and not
subject to the protest.
(b) Paying under protest or filing a rule to set bond or other security shall be
considered timely if the payment is made or the rule is filed within the deadline to appeal to
the Board of Tax Appeals or district court pursuant to R.S. 47:1856, 1857, or 1998.
(2)(a) If, at the time of the payment of the disputed statutory impositions under
protest, the taxpayer has previously brought a correctness challenge action under the
provisions of R.S. 47:1856, 1857, or 1998 or brought an action disputing other statutory
impositions, such taxpayer shall give notice of the action to the collecting officer or officers
in the parish or parishes in which the property is located. This notice shall be sufficient to
cause the collecting officer or officers to further hold the amount paid under protest
segregated pending the outcome of the action.
(b) If, at the time of the payment of the protested statutory impositions, the taxpayer
has not previously brought a correctness challenge action under the provisions of R.S.
47:1856, 1857, or 1998 or other action challenging the validity or correctness of other
statutory impositions, then an action seeking recovery of the protested payment need not be
brought until thirty days from the date that a final decision is rendered by the commission
under either R.S. 47:1856, 1857, or 1998. The taxpayer making the payment under protest
under these circumstances shall advise the collecting officer or officers in the parish or
parishes in which the property is located at the time of the protest payment that the protest
payment is in connection with a correctness challenge and shall promptly notify the
collecting officer or officers when a final decision is rendered by the commission under
either R.S. 47:1856, 1857, or 1998 or by a court of competent jurisdiction in an action
challenging the validity or correctness of other statutory impositions. The collecting officer
or officers shall continue to segregate and hold the protested amount in escrow until a timely
correctness challenge action is brought.
(c) If a taxpayer timely seeks recovery of statutory impositions in an action contesting
the correctness of the assessment pursuant to R.S. 47:1856, 1857, or 1998 or in an action
challenging the validity or correctness of other statutory impositions, then that portion of the
statutory impositions paid that are in dispute shall be deemed as paid under protest, and that
amount shall be segregated and shall be further held pending final judgment.
(3)(a) In a correctness challenge action under either R.S. 47:1856 or 1857, the officer
or officers designated for the collection of taxes in the parish or parishes in which the
property is located and the commission shall be the sole necessary and proper party
defendants in any such suit.
(b) The officer or officers designated for the collection of taxes in the parish or
parishes in which the property is located and the assessor or assessors for the parish or
district, or parishes or districts, in which the property is located shall be the sole necessary
and proper party defendants in a correctness challenge action under R.S. 47:1989, 1992, or
1998.
(4) If the taxpayer prevails, the collecting officer or officers shall refund the amount
to the taxpayer with interest at the actual rate earned on the money paid under protest in the
escrow account during the period from the date that such funds were received by the
collecting officer or officers to the date of the refund. If the taxpayer does not prevail, the
taxpayer shall be liable for the additional statutory impositions together with interest at the
rate set forth in R.S. 47:2127 during the period from the date that the statutory impositions
were due under R.S. 47:2127 until the date that the statutory impositions are paid, or in the
case of statutory impositions paid under protest, until the date of the payment under protest.
C.(1) A person resisting the payment of an amount of statutory impositions due or the
enforcement of a provision of the law governing the assessment and collection of statutory
impositions and thereby intending to maintain a legality challenge shall timely pay the
disputed amount due under protest to the officer or officers designated by law for the
collection of the statutory impositions and, at the time of payment, shall give such officer or
officers notice of his intention to bring an action for the recovery of the protested amount.
The portion of the statutory impositions that is paid by the taxpayer to the collecting officer
or officers that is neither in dispute nor the subject of an action contesting the legality of the
assessment shall not be made subject to the protest. The taxpayer shall submit separate
payments for the disputed amount due and the amount that is not in dispute and not subject
to the protest. Upon receipt of a notice, the protested amount shall be segregated and held by
the collecting officer for a period of thirty days.
(2) A legality challenge action shall be brought no later than thirty days from the date
of the protested payment. If an action is timely filed contesting the legality of the statutory
impositions or the enforcement of a provision of the tax law and seeking recovery of the
statutory impositions, then that portion of the statutory impositions paid that is in dispute
shall be further deemed as paid under protest, and that amount shall be segregated and shall
be further held pending the outcome of the action. The portion of the statutory impositions
that is paid by the taxpayer to the collecting officer or officers that is neither in dispute nor
the subject of an action contesting the legality of the statutory impositions shall not be made
subject to the protest.
(3) In any such legality challenge action, service of process upon the officer or
officers responsible for collecting the statutory impositions, the assessor or assessors for the
parish or district, or parishes or districts in which the property is located, and the commission
shall be sufficient service, and these parties shall be the sole necessary and proper party
defendants.
(4) If the taxpayer prevails, the collecting officer or officers shall refund such amount
to the taxpayer with interest at the actual rate earned on the money paid under protest in the
escrow account during the period from the date that such funds were received by the
collecting officer or officers to the date of the refund. If the taxpayer does not prevail, the
taxpayer shall be liable for the additional statutory impositions together with interest at the
rate set forth in R.S. 47:2127 during the period from the date that the statutory impositions
were due under R.S. 47:2127 until the date that the statutory impositions are paid, or in the
case of statutory impositions paid under protest, until the date of the payment under protest.
D.(1) The right to sue for recovery of statutory impositions paid under protest as
provided in this Section shall afford a legal remedy and right of action in the Board of Tax
Appeals or any state or federal court having jurisdiction of the parties and subject matter for
a full and complete adjudication of all questions arising in connection with a correctness
challenge or the enforcement of the rights respecting the legality of any statutory impositions
accrued or accruing or the method of enforcement thereof.
(2) A legality challenge as provided for in Subsection C of this Section may be
brought pursuant to Paragraph (1) of this Subsection or by petition for recovery of a tax paid
under protest before the Board of Tax Appeals, which shall provide a legal remedy and right
of action for a full and complete adjudication of all questions arising in connection with the
tax.
(3) The right to sue for recovery of statutory impositions paid under protest or other
security as provided in this Section shall afford a legal remedy and right of action at law in
the Board of Tax Appeals or state or federal courts where any tax or the collection thereof
is claimed to be an unlawful burden upon interstate commerce or in violation of any act of
the Congress of the United States, the Constitution of the United States, or the Constitution
of Louisiana.
(4) The portion of the statutory impositions that is paid by the taxpayer to the
collecting officer or officers that is neither in dispute nor the subject of such suit shall not be
made subject to the protest.
E.(1) Upon request of a taxpayer and upon proper showing by the taxpayer that the
principle of law involved in an additional assessment is already pending before the Board of
Tax Appeals or the courts for judicial determination, the taxpayer, upon agreement to abide
by the pending decision of the Board of Tax Appeals or the courts, may pay the additional
assessment under protest pursuant to Subsection B or C of this Section or file a rule to set
bond or other security pursuant to Subsection F of this Section but need not bring an
additional action. In such cases, the amount paid under protest or other security shall be
segregated and held by the collecting officer or officers until the question of law involved
has been determined by the courts, the Board of Tax Appeals, or finally decided by the courts
on appeal, and shall then be disposed of as provided in the final decision of the Board of Tax
Appeals or courts, as applicable.
(2) If the taxpayer prevails, the officer or officers shall refund such amount to the
taxpayer with interest at the actual rate earned on the money paid under protest in the escrow
account during the period from the date that such funds were received by the officer or
officers to the date of the refund. If the taxpayer does not prevail, the taxpayer shall be liable
for the additional statutory impositions together with interest at the rate set forth in R.S.
47:2127 during the period from the date that the statutory impositions were due under R.S.
47:2127 until the date that the statutory impositions are paid, or in the case of statutory
impositions paid under protest, until the date of the payment under protest.
F.(1) Notwithstanding any provision of law to the contrary, any taxpayer challenging
the correctness or legality of any assessment whose remedy requires making a payment under
protest pursuant to Subsection B or C of this Section may in the alternative comply with the
provisions of this Subsection rather than making a payment under protest.
(2)(a)(i) On or before the date on which the statutory impositions are due, the
taxpayer challenging the legality of any assessment may file with the court or the Board of
Tax Appeals a rule to set bond or other security and give notice, at that time, of the filing of
the rule to the collecting officer or officers in the parish or parishes in which the property is
located. The rule shall be set for hearing within thirty days of the filing of the rule to set bond
or other security and shall attach to the petition evidence of the taxpayer's ability to post bond
or other security.
(ii) Within the deadline to appeal to the Board of Tax Appeals or district court
pursuant to R.S. 47:1856, 1857, or 1998, the taxpayer challenging the correctness of any
assessment may file with the court or the Board of Tax Appeals a rule to set bond or other
security, which shall be set for hearing within thirty days of the filing of the rule to set bond
or other security, and shall attach to the petition evidence of the taxpayer's ability to post
bond or other security.
(b) The term "other security" as used in this Subsection shall include but not be
limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts receivable,
or other encumbrance of assets.
(3) The court or the Board of Tax Appeals may order either the posting of
commercial bond or other security in an amount determined by the court or the board to be
reasonable security for the amount of unpaid statutory impositions and interest demanded in
the assessment or may order the taxpayer to make a payment under protest in an amount
determined in its discretion to be reasonable security considering the amount of unpaid
statutory impositions and interest. The court or board may order that a portion of the unpaid
statutory impositions and interest be paid under protest and the balance secured by the
posting of a bond or other security as provided in this Subsection.
(4) The posting of a bond or other security or the payment under protest shall be made
no later than thirty days after the mailing of the notice of the decision of the court or the
Board of Tax Appeals authorizing the posting of bond or other security or requiring that a
payment under protest be made.
(5) If the taxpayer timely files the suit or any petition or rule referred to in this
Subsection, no collection action shall be taken in connection with the assessment of statutory
impositions that are the subject of the taxpayer's cause of action, unless the taxpayer fails to
post bond or other security or make the payment under protest required by the court or board.
The collector shall be permitted to file a reconventional demand against the taxpayer in the
cause of action. A collector may procure an appraisal or conduct discovery concerning the
value and validity of other security, as that term is described in Subparagraph (2)(b) of this
Subsection, offered prior to the date for filing the collector's response or opposition to a rule
set for hearing under this Subsection.
(6) To the extent not inconsistent with this Subsection, the nature and amount of the
bond or security and the procedures for posting bond or providing other security shall be
consistent with the provisions for providing security in connection with a suspensive appeal
under the Code of Civil Procedure.
(7) This Subsection shall not apply to amounts of statutory impositions that are not
in dispute and are not the subject of a correctness or legality challenge.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §1; Acts 2014, No. 304, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2135** Acceptance of pro rata ad valorem taxes on property acquired by state from private owners {#sec-47-2135 omnilex-key=us-la-statutes--rs-title-47--47:2135}
A. The tax collector is directed to accept the payment of pro rata ad valorem taxes
on property purchased in full ownership for rights-of-way or other purposes by the state of
Louisiana or any of its political subdivisions, and more particularly the Department of
Transportation and Development, for the period of time for which the liability for ad valorem
taxes have been due by the private owner or owners of the property.
B. The tax collector is authorized to accept the payment of the pro rata ad valorem
taxes on property, regardless of whether the tax roll has been filed.
C. Notwithstanding any other provisions of law to the contrary, when property
becomes exempt from ad valorem taxation due to an act of donation, the pro rata share of ad
valorem taxes for the year in which the act of donation is made shall be due and payable by
the donor. The pro rata share of ad valorem taxes shall be calculated and adjusted in
accordance with this Section and R.S. 47:2136 through 2137. The public entity donee,
whether the state of Louisiana or any of its legal subdivisions or entities thereof, shall be
responsible for notifying the proper assessor and the commission in order to properly carry
out the intent and purposes of this Subsection.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2136** Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes {#sec-47-2136 omnilex-key=us-la-statutes--rs-title-47--47:2136}
All assessors throughout the state of Louisiana and the commission are authorized
and directed to adjust and amend all tax rolls and records within their respective offices in
order to properly carry out the intent and purposes of R.S. 47:2135 through 2137.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2137** Computation of proration; placing of property on exempt roll {#sec-47-2137 omnilex-key=us-la-statutes--rs-title-47--47:2137}
The proration of ad valorem taxes shall be computed to the closest half-month or
fifteen-day period to the date of the transfer of title to property from private to public
ownership, and the assessor shall place the property on the exempt tax roll.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2138** Advance tax payment agreement; ad valorem tax; credits {#sec-47-2138 omnilex-key=us-la-statutes--rs-title-47--47:2138}
A. Agreement. (1) A local taxing authority, hereinafter referred to as "taxing
authority", may enter into an advance tax payment agreement with a taxpayer to provide for
the advance payment of certain ad valorem taxes in exchange for the issuance of tax credits
by the taxing authority to the taxpayer, hereinafter referred to as "agreement". An agreement
may require the taxing authority to pay interest associated with the tax credits at a rate not
to exceed the effective judicial interest rate established under R.S. 13:4202(B).
(2) For purposes of this Section, "taxpayer" means the owner of a property that is
under contract for the ad valorem property tax exemption authorized under Article VII,
Section 21(F) of the Constitution of Louisiana and who is a party to the agreement which
requires the taxpayer to make advance payment of ad valorem taxes.
B. Tax credits. As provided in the agreement, the taxpayer shall be entitled to ad
valorem tax credits issued by the taxing authority in an amount equal to the amount of
advance tax payments made under the agreement plus interest. No more than twenty percent
of the total value of the taxpayer's tax credits may be claimed against the taxpayer's tax
liability in any tax year. The tax credits may be applied only to tax liabilities which become
due on the taxpayer's property that is the subject of the exemption contract under Article VII,
Section 21(F) of the Constitution of Louisiana.
C. Notification to the Board of Commerce and Industry. A taxpayer that has entered
into an agreement shall provide the Board of Commerce and Industry with a copy of the
executed agreement within thirty days of execution.
D. Notwithstanding any provision of administrative law or policy to the contrary, a
taxpayer's participation in an agreement shall have no bearing or effect upon the taxpayer's
eligibility for or continued benefit from an exemption contract authorized under Article VII,
Section 21(F) of the Constitution of Louisiana.
*Acts 2018, No. 328, §1, eff. May 15, 2018.*
##### **§ 47:2140** Redesignated as R.S. 47:2141 by Acts 2025, No. 411, §4, eff. Jan. 1, 2026. {#sec-47-2140 omnilex-key=us-la-statutes--rs-title-47--47:2140}
*Redesignated as R.S. 47:2141 by Acts 2025, No. 411, §4, eff. Jan. 1, 2026.*
#### **PART III** TAX COLLECTION SALES
#### **SUBPART A** MOVABLE PROPERTY
##### **§ 47:2141** Time period in which to conduct sales of movable property for the collection of delinquent taxes {#sec-47-2141 omnilex-key=us-la-statutes--rs-title-47--47:2141}
Once three years have passed from December thirty-first of the year in which
statutory impositions are due, no sale of movable property for the collection of delinquent
taxes shall be conducted with regard to statutory impositions, provided that the time period
shall be suspended by the pendency of any suit which prevents the collection of the statutory
impositions, and the time of the suspension shall be excluded from the computation of the
three years.
Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §§1, 2, and 4, eff. Jan.
1, 2026.
NOTE: Redesignated from R.S. 47:2140.
NOTE: Former R.S. 47:2141 redesignated as R.S. 47:2142 by Acts 2025, No. 411,
§4.
##### **§ 47:2142** Movable property; notice of delinquency {#sec-47-2142 omnilex-key=us-la-statutes--rs-title-47--47:2142}
A. On the day of the deadline for payment of taxes, or as soon thereafter as possible,
the tax collector shall address to each tax debtor who has not paid all the taxes which have
been assessed to him on movable property a written notice stating:
(1) In substance, that the taxes assessed to such tax debtor on movable property in
the parish fell due and should have been paid in full on or before December thirty-first.
(2) The aggregate assessed value of the property and the aggregate sum of the taxes
for the current and all preceding years due thereon.
(3) The tax debtor became delinquent for such taxes on December thirty-first.
(4) Thirty days after receipt of said notice, the tax collector will seize and advertise
for sale the movable property on which the taxes are due in the manner provided by law for
judicial sales.
(5) At the principal front door of the courthouse, where the civil district court of the
parish is held or at the place of seizure or storage in the parish of Orleans, he will sell within
the legal hours for judicial sales, for cash, cashier's check, certified check, money order, or
wire transfer, without appraisement, such portion of the movable property as the tax debtor
shall point out and deliver to the tax collector, and in case the tax debtor shall not point out
sufficient property that he will at once and without further delay sell for cash, cashier's check,
certified check, money order, or wire transfer, without appraisement, the least quantity of the
movable property which any bidder will buy for the amount of taxes assessed upon it with
interest and costs for the current and all preceding years and attorney fees.
B. The tax collector in the parish of Orleans, as well as in other parishes of the state,
shall mail to each tax debtor one of the notices provided for above, for which he shall be
entitled to collect from each tax debtor actual mailing costs of each certified, with return
receipt, notice, and further provided that mileage shall be charged for service of this notice,
provided that no notice shall be charged for unless it has been actually delivered or mailed
to the tax debtor. The collector shall certify on both tax rolls that he has served or mailed all
of such notices, and such certificate on either tax roll shall make full proof until disproved
in a judicial proceeding.
C. The tax collector shall publish once in the official journal published in his district
or parish, if there be one, or in the manner provided by law for judicial sales, one general
notice substantially in the foregoing form, addressed to all owners of assessed movable
property situated in his parish or district, whose names, post offices, or agents are unknown,
in which he shall set forth substantially that the taxes of the unknown owners are due and
unpaid, and if not paid within twenty days, that he will proceed to seize and sell such
quantity of the movable property of each said unknown owner as will pay all the taxes,
interest, and costs. He shall pay for the publication and shall be entitled to reimbursement
of actual costs from each owner or from the property assessed to him. He shall certify on
both tax rolls that he has published and posted such notices, and such certificate on either
shall make full proof thereon, until disproved in a judicial proceeding.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2141.
NOTE: Former R.S. 47:2142 redesignated as R.S. 47:2143 by Acts 2025, No. 411,
§4.
##### **§ 47:2143** Movable property; seizure and sale {#sec-47-2143 omnilex-key=us-la-statutes--rs-title-47--47:2143}
A. The tax collector is authorized to collect the taxes due or which may be due by
any person, upon a movable property, for any year past or the current year, either by taking
into his possession so much of the movable property as may be required, in his opinion, to
realize the amount of the tax or taxes, or by placing a keeper upon the movable property
subject to the tax until the day of sale, upon which day so much of the property as may be
necessary to realize the tax or taxes, interest, penalties, and costs, for which it has been
seized, shall be sold to the highest bidder, without appraisement and without redemption;
however, after the tax collector has seized the movable property, as above set out, he shall
ascertain the amount of taxes due for the past year by reference to the assessment roll, and
for the current year by fixing the same value or percentage of value as was used by the state
and the parish in the year preceding on like property, and by applying to that value the rate
of taxation applied to property of the same class in the preceding year.
B. When the tax collector proceeds under Subsection A of this Section, he shall give
written notice immediately after actually taking the property into his possession or placing
a keeper thereon. The notice shall state the amount of taxes, interest, costs, and penalties and
contain a demand for payment within three days and a statement of his intention to sell in
default of payment within the three days. The notice shall be served in the manner now
provided for services of notice of seizure under writs of fieri facias, by the tax collector or
deputy, and a return or statement in writing of the mode of service shall be made by the
officer serving the notice and shall be filed in the office of the tax collector, and shall be
received by the courts as prima facie evidence of notice.
C. On the expiration of three days after the date of giving notice as provided in
Subsection B of this Section, the tax collector shall advertise, in the manner provided for
judicial sales of movable property, that he will sell so much of the property so seized as may
be necessary to pay all the taxes, interest, penalties, and costs for which the seizure had been
made. The sale shall be made without appraisement and without redemption.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No.
411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2142.
NOTE: Former R.S. 47:2143 redesignated as R.S. 47:2144 by Acts 2025, No. 411,
§4.
##### **§ 47:2144** Movable property; procedure when removed from parish or municipality before payment {#sec-47-2144 omnilex-key=us-la-statutes--rs-title-47--47:2144}
When movable property is moved from the parish or municipal corporation in which
it is assessed to any other parish or municipal corporation in this state before the taxes on the
property are paid, or moved from a municipality to another part of the same parish, and the
taxes are not paid by the owner of the property when due, the tax collector of the parish or
municipality in which the property is located, at the request of the tax collector of the parish
or municipality from which such property was moved, at the time when the taxes were due,
or subsequent thereto, shall enforce the collection of all taxes due on the property by seizure
and sale in accordance with law. When taxes are collected in accordance herewith, the tax
collector making the collection shall forward the full amount of taxes collected, including
interest and penalties, to the tax collector of the parish or municipal corporation in which the
property was assessed, but may retain all amounts collected for costs incurred in making the
collection.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2143.
NOTE: Former R.S. 47:2144 redesignated as R.S. 47:2145 by Acts 2025, No. 411,
§4.
##### **§ 47:2145** Movable property; summary seizure to secure payment {#sec-47-2145 omnilex-key=us-la-statutes--rs-title-47--47:2145}
The tax collector shall seize the movable property of any tax debtor without notice
when he believes that such seizure is necessary to enable him to collect any tax due by the
debtor, and he shall make such seizure whenever he has good reason to believe that the tax
debtor will conceal, part with, or dispose of the movable property, which fact must be made
to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the
property in the manner provided for in judicial sales and shall sell, for cash, cashier's check,
certified check, money order, or wire transfer, without appraisement, the least amount of the
property seized which any bidder will buy for the amount of the taxes, interest, penalties, and
costs.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No.
411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2144.
NOTE: Former R.S. 47:2145 redesignated as R.S. 47:2146 by Acts 2025, No. 411,
§4.
##### **§ 47:2146** Movable property; additional sanction for tax collection {#sec-47-2146 omnilex-key=us-la-statutes--rs-title-47--47:2146}
A. When it is necessary, the tax collector shall seize, advertise in the manner
provided for judicial advertisement, and sell any other property belonging to the tax debtor
to collect the taxes, interest, and costs due by the debtor for whatever it will bring in cash,
without appraisement, and in such case, the tax collector shall make sales of the property of
delinquent tax debtors as often as he is able to find any property of the debtors, until all the
taxes, interest, and costs due by them are paid.
B. If the collector cannot make a seizure of the movable property liable for the tax
assessed against it, either because of the nature of the property assessed or because the owner
or his representative holds it in his possession or under his control in such a manner that the
tax collector cannot lay hands upon it and refuses on demand to deliver the same to the tax
collector, the tax collector shall have the power to seize any other property belonging to the
tax debtor, or he may take into the court having jurisdiction of the subject matter a summary
rule upon the person assessed or his representative, as the case may be, returnable in five
days, in vacation as well as term time, to compel the delivery to him of said property or so
much thereof, if the same be divisible in kind, as may be necessary to realize at public sale
the amount of the taxes, costs, and penalties. All answers to rules shall be in writing and
shall set forth specifically all defenses relied on by the tax delinquent and shall be made on
or before the time in which the rule is made returnable. If the tax collector employs the
services of an attorney to bring a summary rule to compel delivery of property, the tax debtor
shall pay the sum of twenty percent of the taxes, penalties, and interest due by the debtor, as
attorney fees, which amount shall be collectable in the same manner as the taxes, interest,
penalties, and costs due by such debtor.
C. The tax collector is authorized to seize and sell any growing or gathered crops or
shares therein whenever such seizure may be necessary to collect taxes assessed. The tax
collector is also authorized to proceed in the courts to procure the garnishment of any salary,
compensation, or reward for personal services, or of any obligations, rights, credits, or debts
due to the tax debtor in any form whatever whenever such garnishment may be necessary to
collect such taxes. No deposits or security for costs shall be required in such cases.
D. The state and its subdivisions and all cities, towns, and villages shall have a first
lien and privilege on all movable property for the payment of all taxes on personal property,
in all judicial or insolvency proceedings, receiverships, or liquidations, whether seizure has
been made or not, for such taxes previous to such proceedings, receiverships, or liquidations.
E. All movable property sold for the collection of delinquent taxes shall be
immediately delivered without the right of redemption into actual possession of the purchaser
by the tax collector, who shall have full authority and power to make all the seizures
necessary to take and deliver such actual possession.
F. However, if the tax collector is unable to locate the debtor, any of the movable
property liable for the said tax, or any other movable property belonging to the tax debtor,
the said tax collector shall make a notation on the tax rolls "NO PROPERTY FOUND".
Making such notation on the tax rolls shall relieve said tax collector from any further
obligation for the collection of said tax, provided, however, nothing herein shall discharge
the obligation of the tax debtor, and if property is found or the tax debtor is located, the tax
collector shall proceed to collect such taxes as are due.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No.
411, §§2, 4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2145.
NOTE: Former R.S. 47:2146 redesignated as R.S. 47:2147 by Acts 2025, No. 411,
§4.
##### **§ 47:2147** Movable property; tax debtors' rights {#sec-47-2147 omnilex-key=us-la-statutes--rs-title-47--47:2147}
A. Any person shall be allowed to point out the particular movable property which
he may desire to have sold for taxes due by him, delivering the property to the tax collector
at his office on or before the day of sale, provided that the property be sufficient in the
opinion of the tax collector to realize the amount of the taxes due.
B. When seizure is made of movable property in any of the forms provided to
enforce the payment of taxes, the debtor may secure release of the same until the day of sale
upon his forthcoming bond, with solvent security in solido, which shall be executed in the
same manner as forthcoming bonds for property seized under writs of fieri facias. Anyone
so releasing his property shall return the same into the possession of the tax collector for sale
on or before the day of sale; unless so returned, the forthcoming bond shall be considered
forfeited and shall be filed in the office of the clerk of the civil district court of the parish and
shall have the force and effect of a twelve months' bond to be executed by a writ of fieri
facias issued thereon by the clerk against the principal and sureties in solido, as provided by
law for the enforcement of twelve months' bonds. The forfeiture of the bond shall be made
to appear by certificate of the tax collector written thereon.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2146.
NOTE: Former R.S. 47:2147 redesignated as R.S. 47:2148 by Acts 2025, No. 411,
§4.
##### **§ 47:2148** Movable property; payment of taxes by party taking possession {#sec-47-2148 omnilex-key=us-la-statutes--rs-title-47--47:2148}
A. When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial
or court officer or functionary takes possession of movable property, he shall pay at once all
the taxes that may be due or may become due upon the same, and if he fails to do so, he shall
become responsible personally upon his bond for the payment of the same. He shall file with
his provisional and final accounts in the case or proceeding a certificate of the tax collector
showing that all taxes upon such property seized or administered have been paid, and in the
event of failure to do this, he shall not be discharged upon his official bond.
B. The tax collector shall also have the right to proceed by rule at any time in the
court having custody of movable property or the proceeds thereof to compel such sheriff,
constable, marshal, receiver, liquidator, or syndic to make payment of all taxes due upon the
property, without waiting for proceedings on final account or tableau of distribution.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2147.
#### **SUBPART B** IMMOVABLE PROPERTY
##### **§ 47:2151** Transfer after tax roll delivered {#sec-47-2151 omnilex-key=us-la-statutes--rs-title-47--47:2151}
A sale, pledge, mortgage, lien, or other alienation or encumbrance of property made
after the tax roll has been delivered to the tax collector shall not affect the statutory
impositions assessed on the property or any tax lien that remains outstanding on the property.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2151.1** Time period in which to conduct an immovable property tax lien auction {#sec-47-2151.1 omnilex-key=us-la-statutes--rs-title-47--47:2151.1}
Unpaid statutory impositions that have been delinquent for a period of three years
or more shall not be included in the sale price at any tax lien auction. This period shall be
suspended during the pendency of any suit that prevents the collection of the statutory
impositions. Nothing in this Section shall be construed as prohibiting the sale of a tax lien
by a political subdivision pursuant to R.S. 47:2246.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2152** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2152 omnilex-key=us-la-statutes--rs-title-47--47:2152}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2153** Notice of delinquency; tax lien holder; tax lien auction {#sec-47-2153 omnilex-key=us-la-statutes--rs-title-47--47:2153}
A. No later than the first Monday of February of each year, or as soon thereafter as
possible, the tax collector shall send a written notice by certified mail, return receipt
requested, to each tax notice party when the tax debtor has not paid all of the statutory
impositions assessed on immovable property for the previous year. The notice shall inform
the tax notice party that if the statutory impositions are not paid within twenty days after the
sending of the notice, or as soon thereafter before the tax lien auction is scheduled, the tax
collector will advertise for sale by public auction the tax lien and that the tax collector will
issue in favor of the winning bidder and record in the mortgage records a tax lien certificate.
The notice shall be sufficient if it is in the following form:
"Year
Ward
Sect.
Ass. #
Property #
Notice #
********PLEASE NOTE********
[NAME OF POLITICAL SUBDIVISION]
*By law your ad valorem taxes and other statutory
impositions are delinquent after December thirty-first. The law requires interest be charged as
follows: A flat rate of one percent (1%) per month
on a noncompounding basis on delinquent ad
valorem taxes and other statutory impositions.
*If monies for payment of ad valorem taxes and
statutory impositions are in escrow, please forward
tax notice to your mortgage company.
*If a receipt is requested, enclose a self-addressed
stamped envelope along with your payment.
*Please notify the sheriff's office or the assessor's
office with all address changes.
*For questions about assessed value or millages
contact:
Assessor's Office:
Property Tax Dept:
*Payment may be made online at
__________________________
*[DATE OF NOTICE]. If ad valorem taxes and
statutory impositions are not paid in full within
twenty (20) days after this date, the tax collector
will proceed to auction the tax lien for payment of
taxes and other statutory impositions at [list
location of the tax lien auction] beginning on [list
first day of sale] and will issue a tax lien certificate
in favor of the winning bidder. The tax lien
certificate will be prima facie evidence of the
validity of the tax lien and the assignment to the
tax lien purchaser. You will have the right to pay
the amounts due until the day before the auction. If
the tax lien is sold at auction, you may terminate
the lien according to law, but in order to terminate,
you will be required to pay the delinquent
obligation, which includes the five percent (5%)
penalty, and interest not to exceed the rate of one
percent (1%) per month on a noncompounding
basis computed on the amount paid at auction by
the tax lien certificate purchaser, together with
other amounts in accordance with law.
*Until judgment of court is executed, the above-described tax lien auction shall not serve to
terminate any ownership interest or right to
possession that you have in the property. During
the termination period, the tax lien certificate
holder may not subject you to any eviction
proceeding and is not entitled to collect any lease
or rental payments. Any attempt to do so is
unlawful and will subject the lienholder to penalty
by law.
Total Assessed
Value Tax
Distributions
Millages
Homestead
Exemption
Taxes and other
Statutory
Impositions
Due
Assessment Information
[add taxing
districts]
[add amount of
tax due each
district]
Total Assessed Value
Property Description
Total Statutory
Impositions Due
Interest
Costs
Total
[Name of Tax Collector and Address]
Total Statutory Impositions Due
Interest
Cost
Total
[Tax Collector Name]
YEAR
WARD
SECT
ASS.#
PROPERTY
NOTICE #
Name of Tax Debtor
[address]
Make checks payable to: [Tax Collector Name]
Mail this portion of tax bill and payment to:[address]"
B.(1) If the certified mail sent to the tax debtor is returned for any reason, the tax
collector shall resend the notice by first class mail and to "occupant" at the address listed and
shall take additional steps to notify the tax debtor of the delinquent statutory impositions and
pending tax lien auction, which shall include at least three of the following:
(a) Review the local telephone directory or internet for the tax debtor.
(b) Contact the assessor for potential updated addresses or other properties assessed
in the tax debtor's name.
(c) Examine the mortgage and conveyance records of the parish where the property
is located to determine whether there are any other transactions pertaining to the tax debtor.
(d) Attempt personal or domiciliary service of the tax bill.
(e) Post a notice of the tax lien auction at the property.
(f) Perform a computer search of digitized records and databases of the clerk of court
or sheriff's office for addresses of other properties that may be assessed in the tax debtor's
name.
(2) The tax collector shall send the notice by first class mail to all addresses that the
tax collector discovers pursuant to Paragraph (1) of this Subsection and reasonably believes
may be valid addresses for the tax debtor.
(3) The tax collector may recover all reasonable and customary costs actually
incurred in complying with Paragraphs (1) and (2) of this Subsection.
C.(1)(a) At the expiration of twenty days' notice, counting from the day when the last
of the written notices are sent, or as soon thereafter as practicable, the tax collector shall
proceed to publish a notice of the delinquency and to advertise for auction the consolidated
delinquent tax list under one form in the official journal of the political subdivision. The
publication and advertisement shall be sufficient if it is in the following form:
"DELINQUENT TAX AND STATUTORY IMPOSITION LIST
______________________________ vs. Delinquent Tax Debtors
(insert appropriate taxing bodies)
By virtue of the authority vested in me by the constitution and the laws of the state
of Louisiana, I will sell by public auction, at ____________________, beginning at
__________ o'clock a.m. on __________, the __________ day of __________, ____, and
continuing on each succeeding legal day, until the auction is completed, the tax lien. I will
issue in favor of the winning bidder and record in the mortgage records a tax lien certificate
to all immovable property on which taxes are now due to ___________________________,
to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____,
together with interest thereon from January 1, ____, at a rate not to exceed one percent (1%)
per month on a noncompounding basis until paid and all costs. The names of the delinquent
tax debtors, the amount of statutory impositions due, including any due for prior years, and
the immovable property assessed to each for which a tax lien certificate will be issued are
as follows: (Insert names of delinquent tax debtors in alphabetical order, the amount of
statutory impositions due, including any due for prior years on each specific piece of
property, and the description of each specific piece of immovable property for which a tax
lien certificate will be issued.)
At the auction, I will sell the tax lien to the winning bidder. The sale will be for cash
or other payment method acceptable to the tax collector, in legal tender money of the United
States.
At any time prior to the institution of an action to enforce the tax lien, the tax lien
may be extinguished by paying the price paid at auction together with interest at the rate
established at the tax lien auction which shall not exceed one percent (1%) per month on a
noncompounding basis computed on the amount paid at auction by the tax lien certificate
purchaser until terminated, a penalty at the rate of five percent (5%), and costs reimbursable
pursuant to R.S. 47:2156. The termination payment shall also include the amount of any
subsequent parish and municipal statutory impositions paid by the tax lien certificate holder,
together with the applicable five percent (5%) penalty and any applicable interest computed
on the statutory impositions at a rate of one percent (1%) per month on a noncompounding
basis."
(b) In addition to the notice required to be published pursuant to Subparagraph (a)
of this Paragraph, the tax collector may elect to publish via the internet the portion of the
notification and advertisement that details the names of delinquent tax debtors, the amount
of statutory impositions due, and the description of each specific piece of immovable
property for which a tax lien certificate will be issued. In the instance of using the internet
for the detailed listing of properties for which a tax lien certificate will be issued, the tax
collector shall provide, within the original printed notification or advertisement, the web
address where the comprehensive list of tax debtors and properties can be viewed.
(2) For the purpose of tax lien auctions, it shall be sufficient to advertise all property
in the name of the tax debtor at the time that the assessment was made.
(3) For the purpose of tax lien auctions, it shall be sufficient to assess, describe, and
advertise all property assessed in the following manner: by designating the tract or lot by the
name by which it is commonly known, or by the number or letter by which it may be usually
designated upon the regular tax roll or upon an official or private plan or sketch or by giving
the boundaries or the names of the owners upon each side, or by the dimensions or
description or name given in the act transferring the ownership thereof, or by such other
further description as may furnish the means of reasonable identification.
(4) No tax lien auction shall be set aside or annulled for any error in description or
measurement of the property assessed in the name of the tax debtor, provided that the
property can be reasonably identified. No judgment annulling a tax sale or tax lien auction
shall have effect until the price and all statutory impositions and costs are paid; however, this
shall not apply to sales annulled because the taxes were paid prior to the date of sale.
(5) The tax collector may require all registered tax lien auction participants to
provide a deposit, not to exceed one thousand dollars, prior to the commencement of the tax
lien auction. If a deposit is required, the deposit of the winning bidder shall be applied
toward the sale price at the time of purchase. A deposit from a nonwinning bidder shall be
returned or refunded to the depositor no later than fourteen days after the close of the auction.
The deposit shall be made in a form approved by the tax collector.
D. The failure of the tax collector to properly advertise the tax lien auction as
specified in this Section shall not be a basis to annul the tax lien auction under R.S. 47:2286.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2009, No. 511, §2; Acts 2010, No. 716, §1; Acts 2010, No. 817, §1; Acts 2010, No. 823, §1; Acts 2012, No. 836, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2153.1** Repealed by Acts 2025, No. 411, §3, eff. Jan. 1, 2026. {#sec-47-2153.1 omnilex-key=us-la-statutes--rs-title-47--47:2153.1}
NOTE: R.S. 47:2153.1 enacted by Acts 2024, No. 774, eff. Jan. 1, 2026, and repealed by
Acts 2025, No. 411, eff. Jan. 1, 2026.
##### **§ 47:2154** Tax lien auctions; time of auction; price {#sec-47-2154 omnilex-key=us-la-statutes--rs-title-47--47:2154}
A.(1) The tax collector shall advertise for sale by public auction the tax lien on or
before May first of the year following the year in which the taxes were assessed, or as soon
thereafter as possible.
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection and R.S.
47:2127(D) to the contrary, a delinquent obligation related to immovable property subject
to an outstanding tax lien certificate issued in favor of and held by a political subdivision
may be excluded from a tax lien auction at the election of the political subdivision. As soon
as practicable after an election pursuant to this Paragraph is made, the tax collector shall
issue and file in the mortgage records a tax lien certificate for the delinquent obligation in
favor of the political subdivision.
B. The tax lien auction shall be conducted on any weekday, with bidding opening
not earlier than 8:00 a.m. and closing no later than 8:00 p.m. If a tax lien auction is
conducted by using an online or electronic bidding process that is conducted over the course
of multiple days, bids may be placed on any day at any time on any tax lien upon which
bidding has not closed, provided that all bidding closes on a weekday within the hours
prescribed in this Subsection. Any bid received prior to the opening of the auction shall be
null and void.
C. The auction price shall be the face value of the tax lien certificate.
D.(1) The auction shall be conducted by competitive bid. The subject of the
competitive bidding shall be the monthly rate at which interest will accrue on the face value
of the tax lien certificate following its issuance.
(2)(a) Subject to a maximum bid of one percent per month, bidders may submit bids
reducing the monthly interest rate in increments of one-tenth of one percent or an integral
multiple thereof. The bid that requires the assessment of interest at the lowest rate shall be
declared the winner. If multiple bidders submit the same lowest bid, the winner shall be the
first in time to submit the bid.
(b) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, no bid
shall be accepted that purports to reduce the rate of monthly interest below seven-tenths of
one percent.
E.(1) No later than thirty days after conclusion of the tax lien auction, the tax
collector shall issue and file in the mortgage records of the parish in which the property is
situated a tax lien certificate in favor of the winning bidder. If there is no bidder, the tax
collector shall issue and record the tax lien certificate in favor of the political subdivision.
The recording cost due to the clerk of court shall be included in the price paid at the tax lien
auction and the face value of the tax lien certificate. The tax collector shall also deliver a
certified copy of the tax lien certificate to the winning bidder.
(2) The tax lien certificate shall be prima facie evidence of the validity of the tax lien
and the assignment to the person named thereon.
F. Upon the issuance of a tax lien certificate, interest shall accrue on the face value
of the tax lien certificate at the monthly rate established by the winning bid at the tax lien
auction. If the tax lien certificate is issued in favor of the political subdivision, interest shall
accrue on the face value of the tax lien certificate at the rate of one percent per month. In
both cases, interest shall be calculated on a noncompounding basis.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2155** Tax lien certificate {#sec-47-2155 omnilex-key=us-la-statutes--rs-title-47--47:2155}
A. The tax collector shall authenticate and file in accordance with law, in person or
by deputy, in the political subdivision's name, a tax lien certificate in favor of the winning
bidder or, if no bidder, in favor of the political subdivision, in which the tax collector shall
relate in substance a brief history of the proceedings, describe the property, and state the face
value of the tax lien certificate, including the amount of the statutory impositions, interest,
and costs included in the auction price, the monthly interest rate, the penalty assessed at
auction, and, if applicable, the payment made to him in cash, cashier's check, certified check,
money order, credit card, or wire transfer, or other payment method. The tax collector shall
deliver a tax lien certificate to the winning bidder or, if no bidder, the political subdivision
and shall conclude the auction with the statement that the statutory impositions, together with
interest, penalties, and costs, may be paid at any time prior to the expiration of thirty days
after service of a petition to enforce the tax lien. The tax lien certificate shall contain the full
name and address of the winning bidder or, if no bidder, the name of the political
subdivision. The certificate shall be sufficient if it is in the following form:
"Tax Lien Certificate
[Name of Political Subdivision]
v.
[Name of Tax Debtor]
State of Louisiana
Parish of ______________
City of ________________
To: ___________________
On this __________ day of 20____, I, [Name of tax collector], Tax Collector in and for the [Name of
political subdivision], in the name of the [name of political subdivision], and by virtue of the authority in me vested
by the constitution and laws of the state of Louisiana and in pursuance of the requirements of those laws, having
mailed and published the notice required by law and having strictly complied with each and every requirement of
the laws relating to delinquent statutory impositions, did sell by public auction the tax lien, evidenced by this tax
lien certificate, encumbering the property described below.
To-wit:
Ward__________ Section No. _________ Statutory Impositions $__________________
Assessment No._____________________ Interest __________________
Costs ___________________
Total Face Value___________________
Penalty (if applicable) ___________________
Property description: _________________________________________________
[Name and address of Purchaser] being the winning bidder, and having bid the interest rate of _____%,
and having complied with the terms of the auction, is issued a tax lien certificate for the property, which shall be
prima facie evidence of the validity of the lien, and the assignment to [Name of Purchaser]. This tax lien certificate
entitles him or his successors or assigns to be paid the termination price. He or his successors or assigns shall also
be entitled to amounts paid by the certificate purchaser subsequent to the auction as provided by law.
NOW, THEREFORE, all of the formalities of the law having been complied with, I [Name of Tax
Collector], Tax Collector for the [Name of Political Subdivision], by virtue of the authority in me vested by the laws
of the state of Louisiana, do by these presents issue and transfer unto [Name and Address of Purchaser] this tax lien
certificate to the above-described property with all the improvements thereon. Any person may cause the tax lien
to be extinguished by paying the termination price.
IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish of
_____________________, in the presence of the two undersigned competent witnesses, who also signed on this
_________ day of ________________, 2____.
Witnesses:
________________________ ___________________________
Printed Name: [Name of Tax Collector]
___________________________
________________________ [Name of Political Subdivision]
Printed Name:
By:_________________________
B. A certified copy of the tax lien certificate shall be prima facie evidence of the
regularity of all matters regarding the tax lien auction and the validity of the tax lien auction.
C.(1) An action to enforce the tax lien pursuant to R.S. 47:2266.1 shall be brought
no later than seven years from the date that the tax lien certificate is recorded in the mortgage
records of the parish in which the property is located. Upon the expiration of this time
period, the tax lien shall be extinguished and, upon written request of an interested party, the
recorder of mortgages shall cancel the inscription of the tax lien certificate.
(2) The period provided for in this Subsection shall be peremptive. An action to
enforce the tax lien that is instituted after the expiration of the peremptive period may be
dismissed on the court's own action.
(3) Notwithstanding the provisions of Paragraph (2) of this Subsection, the period
provided for in this Subsection shall be suspended while either of the following conditions
is satisfied:
(a) The tax lien certificate is held by the political subdivision.
(b) A bankruptcy stay prohibiting enforcement of the tax lien is pending, and a notice
of pendency of the bankruptcy action is recorded in the mortgage records of the parish in
which the property is located.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2156** Post-tax-lien-auction notice {#sec-47-2156 omnilex-key=us-la-statutes--rs-title-47--47:2156}
A. The tax lien certificate holder shall use reasonable diligence to determine the
name and current address of each tax lien auction party whose interest will be terminated by
an action brought pursuant to the provisions of R.S. 47:2266.1.
B.(1) At least six months but no more than one year before bringing an action
pursuant to R.S. 47:2266.1, the tax lien certificate holder shall send notice to each tax lien
auction party discovered pursuant to Subsection A of this Section. If the tax lien auction
party is a mortgage holder, notice shall be provided by certified or registered mail or
commercial courier, as defined in Code of Civil Procedure Article 1313.
(2) Nothing in this Subsection shall be construed as prohibiting additional notice
prior or subsequent to the timeframe specified in Paragraph (1) of this Subsection.
C. The notice required pursuant to Subsection B of this Section shall be sufficient
if in the following or a substantially similar form:
"[Date]
[Name Tax Debtor]
RE: Property No. _________
Ward ___ Section No. ____ Assessment No. _________
Subd. ________________________ Lot _________"
THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien certificate
for the above property was issued to _____________________ who paid the tax collector
ad valorem taxes, other statutory impositions, and costs due and owing for the year(s)
______________.
Research indicates that you may have an ownership interest in, or mortgage, lien,
privilege, or other interest in, the property described above. The tax lien certificate holder
intends to bring an action to enforce its rights as a certificate holder that may result in the
seizure and sale of the property and termination of your interest.
The tax lien certificate was issued to the tax lien certificate holder, who by law is
entitled to receive payment of the lien amount on the property. At the expiration of three
years from recordation of the tax lien certificate, the tax lien certificate holder may file suit
to recognize and enforce the tax lien through the seizure and sale of the property described
above. Once suit has been filed, the delinquent obligation will include court costs and
attorney fees incurred by the tax lien certificate holder and you will have only thirty days
after being served with the citation and petition in the suit in which to pay the debt and
extinguish the lien. Thereafter, the tax lien may be extinguished only by voluntary action of
the tax lien certificate holder or by order of the court.
The tax lien may be extinguished by delivering the termination price to the tax
collector. As of [insert date no more than 15 days prior to the notice], the termination price
is [insert termination price before addition of notice costs pursuant to R.S. 47:2156] plus the
costs and fees incurred by the tax lien certificate holder related to delivery of notice pursuant
to R.S. 47:2156, up to $500. Interest will continue to accrue until the debt is paid in full.
[It is recommended that a schedule of reasonable estimates of termination payments
for each of the next six months be included.]
D. The tax lien certificate holder shall be entitled to recover all reasonable and
customary costs actually incurred in complying with the requirements of this Section, as
established by an affidavit of costs submitted by the tax lien certificate holder to the tax
collector attesting to the costs incurred including title research fees, postage, and
administrative fees. The costs recoverable pursuant to this Section shall not exceed five
hundred dollars.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2018, No. 574, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2157** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2157 omnilex-key=us-la-statutes--rs-title-47--47:2157}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2158** Repairs {#sec-47-2158 omnilex-key=us-la-statutes--rs-title-47--47:2158}
A. When authorized in a notice or order of a political subdivision charged with the
enforcement of property standards or by a court of competent jurisdiction, as determined by
the value of the immovable property described and not by the value of the delinquent
statutory impositions, a tax lien certificate holder may make necessary repairs that are
required to comply with the notice or order. A tax lien certificate holder who undertakes
repairs pursuant to this Subsection shall have the rights and obligations of a manager
pursuant to Civil Code Articles 2292 through 2297.
B. The tax lien certificate holder shall have a privilege on the immovable property
for the costs of complying with the notice or order and with the requirements of this
Subsection. Not later than fifteen days after satisfaction of the requirements of the notice or
order, the tax lien certificate holder shall file in the mortgage records of the parish in which
the property is located a statement of privilege detailing the costs. The tax lien certificate
holder shall send a copy of the statement of privilege to the debtor. The privilege shall
terminate five years after the recordation of the statement of privilege.
C. The expenses incurred in complying with the notice or order and recording the
privilege shall be recoverable by the tax lien certificate holder only if the tax lien certificate
holder satisfies the requirements of Subsection B of this Section.
D. The privilege shall be enforced together with the tax lien in an action pursuant to
R.S. 47:2266.1. If the tax lien is extinguished prior to an action pursuant to R.S. 47:2266.1,
the privilege shall be enforced no sooner than six months after notice is given in accordance
with Subsection B of this Section.
E. A privilege arising under this Section is effective against third persons from the
time that the statement of privilege is filed for registry in the mortgage records of the parish
in which the property is located and, except as otherwise provided in R.S. 47:2266.1(E), is
preferred in rank to all mortgages, privileges, and other rights that become effective against
third persons after that time.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2158.1** Prohibition of certain actions; exceptions {#sec-47-2158.1 omnilex-key=us-la-statutes--rs-title-47--47:2158.1}
A.(1) A tax debtor who remains the owner of and is residing in the property shall not
be subject to any eviction proceeding by the tax lien certificate holder.
(2) Except as otherwise provided in R.S. 47:2158, no tax lien certificate holder shall
charge any rental or lease payments to the owner or occupants of, or place any constructions
on or make any improvements to, the immovable property subject to the tax lien.
B. Except as otherwise provided in R.S. 47:2158, no acquiring person shall charge
any rental or lease payments to the owner or occupants of, or place any constructions on or
make any improvements to, the tax sale property, until the acquiring person has terminated
the rights of the tax debtor and been granted the right to possess the property under the law
in effect at the time that the acquiring person obtained its interest in the immovable property.
C.(1) Any person who violates the provisions of this Section shall be subject to a
penalty of five percent of the price paid by the person at tax sale or tax lien auction, plus
five percent of any amounts paid by the tax debtor for rental or lease payments. The penalty
shall accrue from the time of the first violation until the time that the property is redeemed,
the tax lien is extinguished, or the tax debtor's interest, including any rights to redeem, is
terminated. Nothing in this Section shall be construed to limit the rights of a tax debtor who
is the owner of and who is residing in the property to recover rental or lease payments paid
in violation of the provisions of this Section.
(2) In addition to the penalties provided for in Paragraph (1) of this Subsection, a
person who violates the provisions of this Section shall forfeit the right to recover as part
of the redemption price or termination price any amounts other than the delinquent statutory
impositions paid by the person.
D. The provisions of this Section shall not limit the rights of a person who acquires
the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and
sale, or other court order or to a successor in interest to such a person.
*Acts 2022, No. 404, §1; Acts 2024, No. 627, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2159** Request for notice {#sec-47-2159 omnilex-key=us-la-statutes--rs-title-47--47:2159}
Any person may request that all notices that are sent to a tax debtor also be sent to
the requesting person by sending a written notice to the appropriate tax collector listing the
name of the tax debtor, a legal description of the property, and the address to which the
notice is to be sent. The person requesting notice shall also pay a reasonable sum not to
exceed twenty dollars to the tax collector to defray the cost of providing the notice. A
mortgage holder who has requested notice and paid the fee shall receive notices until such
time that the tax collector receives notice of the cancellation of the mortgage inscription. For
any other person, this request shall be valid for the current tax year only. Upon request, the
tax collector shall inform the tax lien certificate holder of any person or entity requesting
notice in accordance with the provisions of this Section.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.*
##### **§ 47:2160** Tax lien certificate; effect on other statutory impositions {#sec-47-2160 omnilex-key=us-la-statutes--rs-title-47--47:2160}
The issuance of a tax lien certificate for the delinquent obligation due on a property
shall not affect, invalidate, or extinguish the claim of another political subdivision for the
statutory impositions due on the property that were not included in the auction price.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2160.1** Subsequent statutory impositions {#sec-47-2160.1 omnilex-key=us-la-statutes--rs-title-47--47:2160.1}
A. After the issuance of a tax lien certificate, all subsequent statutory impositions on
the property shall continue to be assessed to and paid by the tax debtor.
B.(1) If subsequent statutory impositions remain unpaid by the date on which the
statutory impositions become delinquent, the tax lien certificate holder may pay the statutory
impositions. Upon request, the tax collector shall provide a copy of the tax bill to the tax lien
certificate holder unless the tax amount due is available online.
(2) Statutory impositions paid by a tax lien certificate holder on behalf of a tax
debtor pursuant to this Subsection shall become a part of the delinquent obligation owed to
the tax lien certificate holder, together with a five percent penalty on the statutory
impositions and interest on the total amount paid pursuant to this Subsection at the rate of
one percent per month, computed on a noncompounding basis.
(3) If subsequent statutory impositions are paid by the tax lien certificate holder after
the tax lien is extinguished by payment, the tax collector shall refund the payment to the
tax lien certificate holder within thirty days of written demand being made by the tax lien
certificate holder.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2161** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2161 omnilex-key=us-la-statutes--rs-title-47--47:2161}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2162** Acquisition of tax lien by tax collectors and assessors forbidden {#sec-47-2162 omnilex-key=us-la-statutes--rs-title-47--47:2162}
The tax collector and tax assessor for the political subdivision, and any other person
acting on behalf of the political subdivision whose duties are to assess or collect ad valorem
taxes for the political subdivision, shall not acquire, either directly or indirectly, any tax
lien. Any tax lien auction of a tax lien acquired in violation of this Section shall be subject
to an action for nullity, except that the violation of this Section shall not be a cause for
annulling the tax lien auction if the tax lien has been sold by the offending tax lien certificate
holder to a person who purchased the tax lien in good faith by onerous title. In any case, a
tax lien certificate holder who violates the provisions of this Section shall forfeit the price
paid and shall disgorge any profits that the violator has made, either directly or indirectly,
to the tax debtor.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2163** Purchase by co-owners {#sec-47-2163 omnilex-key=us-la-statutes--rs-title-47--47:2163}
An owner or co-owner may pay the statutory impositions plus interest and costs due
at any time prior to commencement of the tax lien auction of the tax lien encumbering
property. The purchase of a tax lien by an owner or other person holding an interest in the
property, other than a tax lien certificate holder, shall be deemed a payment to the tax
collector of the delinquent obligation. A tax lien certificate issued in the name of the owner
or a person holding an interest in the property, other than a tax lien certificate holder, shall
not constitute a lien and privilege on the property.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2164** Tax lien certificates assignable; recordation {#sec-47-2164 omnilex-key=us-la-statutes--rs-title-47--47:2164}
A tax lien may be assigned by the tax lien certificate holder to any person who is not
prohibited from acquiring the tax lien pursuant to R.S. 47:2162. The assignment of a tax
lien evidenced by a tax lien certificate issued in favor of a political subdivision for less than
the full amount of the delinquent obligation shall not be considered a donation of public
property. The assignment of a tax lien shall become effective against third persons upon
filing of the act of assignment in the mortgage records. Notice of assignment shall be given
to the tax collector.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2171** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2171 omnilex-key=us-la-statutes--rs-title-47--47:2171}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2172** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2172 omnilex-key=us-la-statutes--rs-title-47--47:2172}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2173** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2173 omnilex-key=us-la-statutes--rs-title-47--47:2173}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2174** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2174 omnilex-key=us-la-statutes--rs-title-47--47:2174}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2175** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2175 omnilex-key=us-la-statutes--rs-title-47--47:2175}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2176** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2176 omnilex-key=us-la-statutes--rs-title-47--47:2176}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2177** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2177 omnilex-key=us-la-statutes--rs-title-47--47:2177}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2178** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2178 omnilex-key=us-la-statutes--rs-title-47--47:2178}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2179** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2179 omnilex-key=us-la-statutes--rs-title-47--47:2179}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2180** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2180 omnilex-key=us-la-statutes--rs-title-47--47:2180}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2180.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2180.1 omnilex-key=us-la-statutes--rs-title-47--47:2180.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2181** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2181 omnilex-key=us-la-statutes--rs-title-47--47:2181}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2181.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2181.1 omnilex-key=us-la-statutes--rs-title-47--47:2181.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2182** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2182 omnilex-key=us-la-statutes--rs-title-47--47:2182}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2183** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2183 omnilex-key=us-la-statutes--rs-title-47--47:2183}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2183.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2183.1 omnilex-key=us-la-statutes--rs-title-47--47:2183.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2184** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2184 omnilex-key=us-la-statutes--rs-title-47--47:2184}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2185** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2185 omnilex-key=us-la-statutes--rs-title-47--47:2185}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2186** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2186 omnilex-key=us-la-statutes--rs-title-47--47:2186}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2187** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2187 omnilex-key=us-la-statutes--rs-title-47--47:2187}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2188** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2188 omnilex-key=us-la-statutes--rs-title-47--47:2188}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2189** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2189 omnilex-key=us-la-statutes--rs-title-47--47:2189}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2189.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2189.1 omnilex-key=us-la-statutes--rs-title-47--47:2189.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2190** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2190 omnilex-key=us-la-statutes--rs-title-47--47:2190}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2191** Repealed by Acts 1952, No. 626, §1 {#sec-47-2191 omnilex-key=us-la-statutes--rs-title-47--47:2191}
*Repealed by Acts 1952, No. 626, §1*
##### **§ 47:2192** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2192 omnilex-key=us-la-statutes--rs-title-47--47:2192}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2193** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2193 omnilex-key=us-la-statutes--rs-title-47--47:2193}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2194** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2194 omnilex-key=us-la-statutes--rs-title-47--47:2194}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
#### **PART IV** ADJUDICATED PROPERTY
#### **SUBPART A** GENERAL PROVISIONS
##### **§ 47:2196** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2196 omnilex-key=us-la-statutes--rs-title-47--47:2196}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2197** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2197 omnilex-key=us-la-statutes--rs-title-47--47:2197}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
#### **SUBPART B** SALES OR DONATIONS TO A THIRD PARTY
##### **§ 47:2201** 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 subdivision {#sec-47-2201 omnilex-key=us-la-statutes--rs-title-47--47:2201}
A. A political subdivision may adopt ordinances consistent with this Subpart
regarding each of the following:
(1) The public sale or donation of adjudicated property.
(2) The public sale of property to enforce a tax lien held by the political subdivision.
(3) The public sale of tax liens held by the political subdivision for which tax lien
certificates have been issued pursuant to R.S. 47:2154 or Paragraph (4) of this Subsection.
(4) The issuance in favor of the political subdivision of a tax lien certificate for a
delinquent obligation outstanding on property for which tax sale title has been adjudicated
to the political subdivision prior to January 1, 2026.
B. A political subdivision may adopt ordinances which convert title to adjudicated
property held by the political subdivision to a tax lien certificate issued to the political
subdivision. The political subdivision shall file a tax lien certificate with the recorder of
mortgages for the parish in which the property is located. For purposes of R.S. 47:2266.1(A),
adjudicated property may be converted to a tax lien certificate property, and the period of
adjudication may be included in the three-year period required for the tax lien certificate. If
the conversion occurs after three years from the recordation of the adjudication with the
recorder of conveyances of the parish in which the property is located, the property may be
sold after compliance with the post-tax lien notice requirements in R.S. 47:2156.
C. A public sale of immovable property for the enforcement of a tax lien held by
a political subdivision shall be held no earlier than three years after the recordation of the
tax lien certificate in the mortgage records of the parish in which the immovable property is
located.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2202** 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 subdivision {#sec-47-2202 omnilex-key=us-la-statutes--rs-title-47--47:2202}
A.(1) The governing authority of each political subdivision may elect to sell
adjudicated property at a public sale to the highest bidder without setting a minimum bid or
requiring an appraisal.
(2) If the governing authority elects to set a dollar amount as a minimum bid for the
public sale of adjudicated property, the minimum bid shall be no less than the total amount
of statutory impositions, governmental liens, and costs of sale.
(3) If the governing authority elects to require an appraisal of adjudicated property
to be sold at public sale, the political subdivision shall appoint a licensed appraiser to
appraise and value the property. The minimum bid at the first public sale shall be at least
two-thirds of the appraised value of the property. If the property fails to sell at the first public
sale, the minimum bid at the second sale shall be one-third of the appraised value of the
property.
B. The governing authority of each political subdivision may elect to set a minimum
bid for the public sale of tax liens held by the political subdivision.
C. For the public sale of immovable property to enforce a tax lien held by the
political subdivision, the governing authority of the political subdivision shall set a minimum
bid that is not less than two-thirds of the value of the immovable property established by the
assessor's current assessment.
D. Notwithstanding the provisions of Subsection A of this Section, the governing
authority of each political subdivision may allow an adjoining landowner to purchase
adjudicated property for any price set by the governing authority without public bidding at
a public meeting of the governing authority; provided, that the governing authority of an
applicable political subdivision determines that the adjoining landowner has maintained the
adjudicated property for a period of one year prior to the sale. Such a sale shall be deemed
a public sale under the provisions of this Subpart.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2010, No. 947, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2203** 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 subdivision {#sec-47-2203 omnilex-key=us-la-statutes--rs-title-47--47:2203}
A. Initiation by political subdivisions.
(1) A political subdivision may provide by ordinance for any of the following:
(a) The sale of adjudicated property.
(b) The public sale of immovable property to enforce a tax lien held by a political
subdivision.
(c) The public sale of tax liens held by a political subdivision.
(2) An ordinance adopted in accordance with this Subsection may include the date
for the sale in the ordinance. However, the date of the sale may be provided by a subsequent
ordinance, or the date may be set administratively by the political subdivision.
B. Initiation by persons. (1) Provided that all other requirements are satisfied, any
person may initiate the public sale of adjudicated property or property subject to a tax lien
certificate held by a political subdivision by making a written request to the political
subdivision and depositing an amount determined by the political subdivision to be sufficient
to cover the expenses of the sale, including advertising, appraisals, and other costs associated
with the sale.
(2) Should the depositor at the sale fail to be the highest bidder, the money deposited
shall be returned to him. However, if no one at the sale bids at least the minimum price
established pursuant to this Subpart, the money shall be retained to pay the expenses of the
sale, but any money remaining after the expenses are paid shall be returned to the depositor.
C. Advertisement. With the exception of sales pursuant to R.S. 47:2202(D), a public
sale pursuant to this Subpart shall be advertised twice in the official journal for the political
subdivision, once at least thirty days prior to the date of the public sale, and once no more
than seven days prior to the date of the public sale. The advertisement shall provide for the
minimum bid, the latest date that written bids will be accepted, the time and date of in-person
bidding, and any other terms of sale. However, if no minimum bid is set by the governing
authority of the political subdivision, the advertisement shall include a statement that no
minimum bid is set and that the sale shall be made to the highest bidder.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2204** Additional terms of ordinance {#sec-47-2204 omnilex-key=us-la-statutes--rs-title-47--47:2204}
The ordinance allowing for the public sale of adjudicated property, sale of immovable
property to enforce a tax lien certificate held by a political subdivision, or assignment of a
tax lien certificate issued to a political subdivision may provide that the public sale may be
subject to terms and conditions imposed by the political subdivision in the ordinance. An
ordinance adopted pursuant to this Subpart may provide that a subsequent ordinance is
required to approve the sale.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2205** Donations of adjudicated property {#sec-47-2205 omnilex-key=us-la-statutes--rs-title-47--47:2205}
The governing body of a political subdivision may by ordinance allow the donation
of any identified adjudicated property to any person to the extent allowed by the Constitution
of Louisiana. The donated property may be used only for purposes allowed by the
Constitution of Louisiana.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §2, eff. Jan. 1, 2026.*
##### **§ 47:2206** Notice; sale or donation of adjudicated property; public sale of property to enforce a tax lien held by a political subdivision {#sec-47-2206 omnilex-key=us-la-statutes--rs-title-47--47:2206}
A. Following a sale or donation of adjudicated property pursuant to this Subpart,
either the political subdivision or the acquiring person shall do all of the following:
(1)(a) Send a written notice notifying any tax sale party whose interest the successful
bidder or donee intends to be terminated that the party has until the later of the following to
redeem the property or otherwise challenge in a court of competent jurisdiction the potential
sale or donation:
(i) Sixty days from the date of the notice provided in this Subsection, if five years
have elapsed from the filing of the tax sale certificate, or six months after the date of the
notice provided for in this Subsection, if five years have not elapsed since the filing of the
tax sale certificate.
(ii) The filing of the sale or donation transferring the property.
(b)(i) If the written notice to any tax sale party is returned, the political subdivision
or the acquiring person shall take additional steps to locate the tax sale party, which shall
include at least three of the following:
(aa) Review the local telephone directory or internet for the tax sale party.
(bb) Contact the assessor for potential addresses of the tax sale party.
(cc) Examine the mortgage and conveyance records of the parish where the property
is located to determine whether there are any other transactions pertaining to the tax sale
party or the property.
(dd) Perform a computer search of digitized records and databases of the clerk of
court or sheriff's office for addresses of properties that may be owned by the tax sale party.
(ee) Search the business entity records of the Louisiana secretary of state or the
equivalent records of the state in which an identified entity was formed or maintains its
principal place of business.
(ii) The person giving notice shall send the notice by first class mail to each address
that is discovered pursuant to Item (i) of this Subparagraph and that the person reasonably
believes may be a valid address for the tax sale party.
(c) If this notice is given after the expiration of three years from the recordation of
the tax certificate, this notice shall constitute a notice of intent to sell. The notice required
by this Section shall be sufficient, and it shall not be necessary to determine whether notice
of the tax sale or any other notice was given. The written notice shall be sufficient if it is in
the following form:
"This is an important legal notice.
Please read it carefully. You will receive no further notice.
[Date]
[Name]
[Address]
[City], [ST]
[Zip]
RE: Property: [Property Address]
[Description of Property Abbr]
Parish of _____________________,
State of Louisiana
Tax sale title to the above-described property has been sold for failure to pay taxes.
You have been identified as a person who may have an interest in this property.
Your interest in the property will be terminated if you do not redeem the property
by making all required payments to the tax collector listed below or file a lawsuit in
accordance with law within [60 days] [6 months] of the date of this notice, or the recording
of an act transferring ownership, if later.
[Tax collector name, address, telephone number]"
(d) The political subdivision or acquiring person shall file for registry with the
recorder of mortgages of the parish in which the property is located a copy of one of the
notices that was sent to the tax debtor or the current owner. A transfer, mortgage, lien,
privilege, or other encumbrance filed after the filing of the notice shall not affect the
property. The recorder of mortgages or recorder of conveyances shall cancel, erase,
terminate, or release the acts upon the request of the acquiring person. This effect shall cease
upon either redemption or the transfer of ownership to the acquiring person.
(2)(a) Cause to be published in the official journal of the political subdivision a
notice that any tax sale party whose interest the successful bidder or donee intends to be
terminated has, to redeem the property, until the later of:
(i) Sixty days, for property on which a tax sale certificate was recorded over five
years previous of the first publication, or six months if the tax sale certificate was recorded
less than five years before the first publication of the notice provided for in this Subsection.
(ii) The recording of the sale or donation transferring the property.
(b) The publication shall be sufficient if it is in the following form:
"NOTICE
[Names of Tax Sale Parties]
THIS NOTICE BY PUBLICATION IS NOTIFICATION THAT YOUR RIGHTS OR
INTEREST IN THE FOLLOWING DESCRIBED PROPERTY LOCATED IN
_____________________, LOUISIANA MAY BE TERMINATED BY OPERATION OF
LAW IF YOU DO NOT TAKE FURTHER ACTION IN ACCORDANCE WITH LAW:
[Brief legal description of property]
Improvements thereon bear Municipal
No.________________________.
Tax sale title to the above-described property has been sold for failure to pay taxes.
You have been identified as a person who may have an interest in this property.
Your interest in the property will be terminated if you do not redeem the property by
making all required payments to the tax collector listed below or file a lawsuit in accordance
with law within [60 days] [6 months] of the date of the first publication of this notice, or the
recording of an act transferring ownership, if later.
[Tax collector name, address, telephone number]"
B. Prior to a public sale of immovable property to enforce a tax lien held by a
political subdivision pursuant to this Subpart, either the political subdivision or the person
initiating the sale pursuant to R.S. 47:2203 shall do each of the following:
(1)(a) Send a written notice to each tax lien auction party or tax sale party whose
interest will be terminated by the sale. The notice shall inform the recipient that the tax lien
may be extinguished, and the sale prevented, by paying the amounts owed any time prior to
the sale, which shall be held:
(i) Sixty days from the date of the notice provided in this Subsection, if five years
have elapsed from the recordation of the tax lien certificate.
(ii) Six months from the date of the notice provided in this Subsection, if less than
five years have elapsed from the recordation of the tax lien certificate.
(b)(i) If the written notice to any person described in Paragraph (1) of this Subsection
is returned, the person giving notice shall take additional steps to locate the person, which
shall include at least three of the following:
(aa) Review the local telephone directory or internet for the person.
(bb) Contact the assessor for potential addresses of the person.
(cc) Examine the mortgage and conveyance records of the parish where the property
is located to determine whether there are any other transactions pertaining to the person or
the property.
(dd) Perform a computer search of digitized records and databases of the clerk of
court or sheriff's office for addresses of properties that may be owned by or otherwise
associated with the person.
(ee) Search the business entity records of the Louisiana secretary of state or the
equivalent records of the state in which an identified entity was formed or maintains its
principal place of business.
(ii) The person giving notice shall send the notice by first class mail to each address
that is discovered pursuant to Item (i) of this Subparagraph and that the person reasonably
believes may be a valid address for the person.
(c) The notice shall be sufficient if it is in the following form:
"This is an important legal notice.
Please read it carefully. You will receive no further notice.
[Date]
[Name]
[Address]
[City], [ST]
[Zip]
RE: Property: [Property Address]
[Description of Property Abbr]
Parish of _____________________, State of Louisiana
A tax lien certificate for the above-described property has been issued for failure to
pay taxes. You have been identified as a person who may have an interest in this property.
The property will be sold at auction and your interest in the property will be
terminated if you do not extinguish the tax lien by making all required payments to the tax
collector listed below prior to the sale of the property, which will occur [60 days] [6 months]
after the date of this notice.
[Tax collector name, address, telephone number]"
(d) The political subdivision person initiating the sale pursuant to R.S. 47:2203 shall
file with the recorder of mortgages of the parish in which the property is located a copy of
one of the notices that was sent to the tax debtor or the current owner. A transfer, mortgage,
lien, privilege, or other encumbrance filed after the filing of the notice shall not affect the
property. Upon request of an interested person, the recorder of mortgages or recorder of
conveyances shall cancel, erase, terminate, or release the acts recorded after the recordation
of the notice. This effect shall cease upon either extinguishment of the tax lien or the public
sale of the property.
(2)(a) Cause to be published in the official journal of the political subdivision a
notice that any tax lien auction party or tax sale party whose interest will be terminated by
the sale has until the sale of the property to extinguish the tax lien.
(b) The publication shall be sufficient if it is in the following form:
"NOTICE
[Names of Tax Lien Auction Parties]
THIS NOTICE BY PUBLICATION IS NOTIFICATION THAT YOUR RIGHTS OR
INTEREST IN THE FOLLOWING DESCRIBED PROPERTY LOCATED IN
_____________________, LOUISIANA MAY BE TERMINATED BY SALE OF THE
PROPERTY AT PUBLIC AUCTION IF YOU DO NOT TAKE FURTHER ACTION IN
ACCORDANCE WITH LAW:
[Brief legal description of property]
Improvements thereon bear Municipal
No.________________________.
A tax lien certificate for the above-described property has been issued for failure to
pay taxes. You have been identified as a person who may have an interest in this property.
Your interest in the property will be terminated if you do not extinguish the tax lien
by making all required payments to the tax collector listed below prior to the sale of the
property, which will occur [60 days] [6 months] after the date of the first publication of this
notice.
[Tax collector name, address, telephone number]"
C. The notice requirements of this Section shall not apply to the sale of a tax lien
certificate issued to the political subdivision.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2207** Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form {#sec-47-2207 omnilex-key=us-la-statutes--rs-title-47--47:2207}
*A.(1) Following the sale or donation of adjudicated property, at any time after the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S. 47:2206(A) and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the acquiring person, or his successors and assigns, may send to the political subdivision a written notice requesting that the political subdivision authenticate the sale or donation. The political subdivision shall authenticate the sale or donation within ten days from the date of the request or as soon thereafter as practicable.*
*(2) Immediately following the public sale of immovable property to enforce a tax lien held by a political subdivision and, if applicable, upon the satisfaction of any terms or conditions imposed by the ordinance authorizing the public sale, the political subdivision shall execute in favor of the winning bidder an act of sale. Except as otherwise provided in R.S. 47:2268(B), the sale shall operate to terminate all interests in the immovable property.*
*(3) A transferee of immovable property in accordance with this Subpart shall be responsible for filing the act of sale or donation and payment of all filing fees. The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision. Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchase price, including without limitation the warranty against redhibitory defects or vices and the warranty that the thing sold is reasonably fit for its ordinary purpose or the transferee's intended or particular purpose. These waivers or exclusions of warranties shall be self-operative regardless of whether the waivers or exclusions are contained in the act of sale or donation, and regardless of whether they are clear and unambiguous, and regardless of whether they are brought to the attention of the transferee. This provision supersedes the requirements of any other law.*
*B. An act of sale shall be sufficient for purposes of this Section if it is a writing in the following form:*
*"NON-WARRANTY CASH SALE*
*STATE OF LOUISIANA*
*PARISH OF ___________________*
*BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:*
*[NAME OF POLITICAL SUBDIVISION],*
*a political subdivision of the State of Louisiana, represented herein by _______________________, authorized by virtue of the attached ordinance of [name of governing body for the political subdivision], referred to as "Seller", who declared that:*
*Seller sells, without any warranty of title whatsoever, either expressed or implied, even as to the return or reduction of the purchase price, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Seller may have, to:*
*[NAME OF PURCHASER]*
*a ________________________, [for individuals, add marital status] whose permanent mailing address is _________________________________, referred to as "Purchaser", all of Seller's right, title and interest in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".*
*This sale is made and accepted for and in consideration of the sum of________________________________($____________ ) cash, which Purchaser has paid to Seller.*
*[Purchaser acknowledges that the property is being conveyed subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.]*
*The ____________________ ad valorem taxes are to be paid by Purchaser.*
*THUS DONE AND PASSED by Seller, before me, Notary, and the undersigned competent witnesses, on this ______ day of __________________, _________, in the city of ____________________, Louisiana.*
*WITNESSES: SELLER:*
*[NAME OF POLITICAL SUBDIVISION]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________*
*THUS DONE AND PASSED by Purchaser, before me, Notary, and the undersigned competent witnesses on this ______ day of _________________, _______, in the city of ________________________, Louisiana.*
*WITNESSES: PURCHASER:*
*[[NAME OF PURCHASER]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________ "C. An act of donation shall be sufficient for purposes of this Section if it is a writing in the following form:*
*"NON-WARRANTY DONATION*
*STATE OF LOUISIANA*
*PARISH OF ___________________*
*BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:*
*[NAME OF POLITICAL SUBDIVISION],*
*a political subdivision of the State of Louisiana, represented herein by ______________, authorized by virtue of the attached Ordinance of [name of governing body for the political subdivision], hereinafter referred to as "Donor", who declared that:*
*Donor donates and delivers, without any warranty of title whatsoever, either express or implied, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Donor may have, to:*
*[NAME OF DONEE]*
*a ___________________, [for individuals, add marital status] whose permanent mailing address is _______________________, referred to as "Donee", all of the right, title and interest of the Donor in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".*
*This donation is accepted by Donee.*
*Donee warrants and acknowledges to and agrees with Donor that Donee is accepting the property subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.*
*Donor has been advised that the property donated can be used only for the purposes set forth in Article VII, Section 14(B) of the Louisiana Constitution.*
*The ______________________ ad valorem taxes are to be paid by Donee.*
*THUS DONE AND PASSED by Donor, before me, Notary, and the undersigned competent witnesses, on this ______ day of__________________, __________, in the city of __________________, Louisiana.*
*WITNESSES: DONOR:_________________________*
*[NAME OF POLITICAL SUBDIVISION]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________*
*THUS DONE AND PASSED by Donee, before me, Notary, and the undersigned competent witnesses, on this ______ day of ___________________, ____________, in the city of ____________________, Louisiana.*
*WITNESSES: DONEE:_____________________*
*[NAME OF DONEE]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________"*
*D. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with this Section.*
*E. A certified copy of the sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation as reflected in the information contained therein.*
NOTE: §2207 as amended and reenacted by §2 of Acts 2025, No. 411, eff. Jan. 1, 2026.
*§2207. Act of sale or donation; recordation; form*
*A. At any time after the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S. 47:2206(A) and (B), and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the transferee of the property, or his successors and assigns, may send to the political subdivision a written notice requesting that the political subdivision execute a sale or donation. The political subdivision shall execute the sale or donation within ten days from the date of the request or as soon thereafter as practicable. The transferee shall file the act of sale or donation for recordation in the conveyance records of the parish in which the property is located and shall be responsible for the payment of all filing fees. The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision. Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchase price, including without limitation the warranty against redhibitory defects or vices and the warranty that the thing sold is reasonably fit for its ordinary purpose or the transferee's intended or particular purpose. These waivers or exclusions of warranties shall be self-operative regardless of whether the waivers or exclusions are contained in the act of sale or donation, and regardless of whether they are clear and unambiguous, and regardless of whether they are brought to the attention of the transferee. This provision supersedes the requirements of any other law.*
*B. The act of sale shall be sufficient if it is a writing in the following form:*
*"NON-WARRANTY CASH SALE*
*STATE OF LOUISIANA*
*PARISH OF ___________________*
*BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:*
*[NAME OF POLITICAL SUBDIVISION],*
*a political subdivision of the State of Louisiana, represented herein by _______________________, authorized by virtue of the attached ordinance of [name of governing body for the political subdivision], referred to as "Seller", who declared that:*
*Seller sells, without any warranty of title whatsoever, either expressed or implied, even as to the return or reduction of the purchase price, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Seller may have, to:*
*[NAME OF PURCHASER]*
*a ________________________, [for individuals, add marital status] whose permanent mailing address is _________________________________, referred to as "Purchaser", all of Seller's right, title and interest in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".*
*This sale is made and accepted for and in consideration of the sum of________________________________($____________ ) cash, which Purchaser has paid to Seller.*
*[Purchaser acknowledges that the property is being conveyed subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.]*
*The ____________________ ad valorem taxes are to be paid by Purchaser.*
*THUS DONE AND PASSED by Seller, before me, Notary, and the undersigned competent witnesses, on this ______ day of __________________, _________, in the city of ____________________, Louisiana.*
*WITNESSES:SELLER:*
*[NAME OF POLITICAL SUBDIVISION]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________*
*THUS DONE AND PASSED by Purchaser, before me, Notary, and the undersigned competent witnesses on this ______ day of _________________, _______, in the city of ________________________, Louisiana.*
*WITNESSES:PURCHASER:*
*[[NAME OF PURCHASER]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________*
*C. The act of donation shall be sufficient if it is a writing in the following form:*
*"NON-WARRANTY DONATION*
*STATE OF LOUISIANA*
*PARISH OF ___________________*
*BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:*
*[NAME OF POLITICAL SUBDIVISION],*
*a political subdivision of the State of Louisiana, represented herein by ______________, authorized by virtue of the attached Ordinance of [name of governing body for the political subdivision], hereinafter referred to as "Donor", who declared that:*
*Donor donates and delivers, without any warranty of title whatsoever, either express or implied, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Donor may have, to :*
*[NAME OF DONEE]*
*a ___________________, [for individuals, add marital status] whose permanent mailing address is _______________________, referred to as "Donee", all of the right, title and interest of the Donor in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".*
*This donation is accepted by Donee.*
*Donee warrants and acknowledges to and agrees with Donor that Donee is accepting the property subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.*
*Donor has been advised that the property donated can be used only for the purposes set forth in Article VII, Section 14(B) of the Louisiana Constitution.*
*The ______________________ ad valorem taxes are to be paid by Donee.*
*THUS DONE AND PASSED by Donor, before me, Notary, and the undersigned competent witnesses, on this ______ day of__________________, __________, in the city of __________________, Louisiana.*
*WITNESSES:DONOR:_________________________*
*[NAME OF POLITICAL SUBDIVISION]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________*
*THUS DONE AND PASSED by Donee, before me, Notary, and the undersigned competent witnesses, on this ______ day of ___________________, ____________, in the city of ____________________, Louisiana.*
*WITNESSES:DONEE:_____________________*
*[NAME OF DONEE]*
*___________________________*
*Printed Name:*
*___________________________*
*Printed Name:*
*Name:*
*Title:*
*___________________________*
*NOTARY PUBLIC*
*Printed Name: __________________*
*Notary/Bar Roll No.: ____________"*
*D. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with this Section.*
*E. A certified copy of the act of sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation.*
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §§1, 2 eff. Jan. 1, 2026.*
##### **§ 47:2207.1** Sale of tax lien; recordation {#sec-47-2207.1 omnilex-key=us-la-statutes--rs-title-47--47:2207.1}
Upon receipt of the price for the sale of a tax lien and the satisfaction of any terms
or conditions required in the ordinance authorizing the sale, the political subdivision shall
execute the sale of the tax lien and file the act of sale of the tax lien certificate with the
recorder of mortgages of the parish in which the property is located.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2208** Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavit {#sec-47-2208 omnilex-key=us-la-statutes--rs-title-47--47:2208}
A. Contemporaneously with or subsequent to the filing of the act of sale or donation
of adjudicated property or the sale of immovable property to enforce a tax lien held by a
political subdivision, the transferee or his successors or assigns shall file with the recorder
of mortgages of the parish in which the property is located an affidavit indicating how the
tax sale parties or the tax lien auction parties whose interests have been or will be terminated
were identified, how the address of each such person was obtained, how the written notice
was sent, the results of sending the written notice, and the dates of publication. For sales and
donations of adjudicated property, the affidavit shall also contain a statement of any interest
to which the purchaser or donee takes subject. The recorder of mortgages shall index the
affidavit under the names of the owner filing the affidavit and each tax debtor, as mortgagors.
The affidavit shall be sufficient if it is in the following form:
"AFFIDAVIT
BY
[NAME OF AFFIANT]
UNITED STATES OF AMERICA
STATE OF LOUISIANA
PARISH OF ____________________
This affidavit shall be indexed under each of the following names as mortgagor:
(a) [Name of owner causing the filing of the affidavit]
(b) [Name of each tax debtor]
(c) [Names of other tax lien auction parties]
BE IT KNOWN, on the ________day of______________ [MONTH], _________
[YEAR],
BEFORE ME, the undersigned notary public, duly qualified in and for the state and
parish aforesaid, and in the presence of the undersigned competent witness, PERSONALLY
CAME AND APPEARED:
__________________________________ [name of affiant], major domiciliary of
the Parish of __________________________________, State of Louisiana ("affiant"), who,
after being duly sworn, deposed and stated that on his personal knowledge:
1. Affiant personally examined [name of abstract] [title certificate] [the public
records] (the "abstract") affecting the following described immovable property located in the
Parish of ___________________, State of Louisiana (the "property"):
[Legal description of property]
2. A review of the abstract by the Affiant revealed the following persons or entities
with an interest in the property, which interest is listed beside the name:
Name
Interest in property
Recordation information
3. Affiant reviewed the documents listed in the abstract, the telephone book published
by [name of telephone book publisher] for the Parish of __________________ dated for use
until [date], and utilized all the resources under [list other examination resources, including
internet search engines, if any], and the search revealed the following last known addresses
for the persons listed in Item 2 above:
Name
Address
4. Affiant reviewed the records of the Louisiana Secretary of State and the secretary
of state of the states set forth by the names of the entities listed below, and the search
revealed the following addresses for the entities listed in Item 2 above:
Name
State
Address
5. Affiant caused to be sent a written notice notifying the persons or entities listed in
Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the
written notice is attached and satisfied R.S. 47:2206(A).
6. The method and results of the notifications set forth in Item 5 above are listed by
name and address as follows:
Name
Method
Results
7. Notification was also published in [journal of general circulation for the political
subdivision] on [list dates] [and was posted on the property]. The form of the publication is
attached and satisfied R.S. 47:2206(B).
8. Pursuant to R.S. 47:2207(A)(2) or 2208(C), as applicable, the following interests
are cancelled, terminated, erased, or released, as applicable, only insofar as they affect the
Property:
Name of interest
holder
Name of instrument
Recordation information
THUS DONE AND PASSED on the day, month and year set forth above, in the
presence of the undersigned competent witness, who have signed their names with affiant,
and me, Notary, after reading of the whole.
WITNESSES: AFFIANT:
_____________________________ ________________________________
Printed Name: _________________ Printed Name: ____________________
_____________________________
Printed Name: _________________
_____________________________________
NOTARY PUBLIC
Printed Name:_______________________
Notary/Bar Roll No.:__________________"
B. With respect to a sale of adjudicated property, the filing of the affidavit provided
in Subsection A of this Section shall operate as a cancellation, termination, release, or erasure
of record of all statutory impositions of all political subdivisions then due and owing, of all
governmental liens, and of all interests, liens, mortgages, privileges, and other encumbrances
recorded against the property sold and listed in the affidavit.
C. With respect to a donation of adjudicated property, the filing of the affidavit
provided for in Subsection A of this Section shall operate as a cancellation, termination,
release, or erasure of record of all statutory impositions of the donor political subdivision,
and all other interests, liens, mortgages, privileges, and other encumbrances recorded against
the property donated and listed in the affidavit, except governmental liens and statutory
impositions of political subdivisions other than the donee political subdivision.
D. Upon filing of the affidavit, the recorder of mortgages shall treat and mark as
canceled, terminated, released, or erased all of those liens, privileges, mortgages, or other
encumbrances canceled, terminated, released, or erased under Subsection B or C of this
Section, only insofar as they affect the property.
E. The owner filing the affidavit shall be liable to and indemnify the recorder of
mortgages and any other person relying on the cancellation, termination, release, or erasure
by affidavit for any damages that they may suffer as a consequence of such reliance if the
recorded affidavit contains materially false or incorrect statements that cause the recorder to
incorrectly cancel, terminate, release, or erase any interest listed in the affidavit. The recorder
of mortgages shall not be liable for any damages resulting to any person or entity as a
consequence of the cancellation, termination, release, or erasure of any interest in compliance
with this Section.
F. If the sale or donation has the effect of terminating an interest established by a
filing in the conveyance records, the affidavit shall also be filed in the conveyance records.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2209** Sale or donation to tax sale party or tax lien auction party {#sec-47-2209 omnilex-key=us-la-statutes--rs-title-47--47:2209}
Notwithstanding any provision of law to the contrary, when a tax sale party or tax lien
auction party acquires an interest by sale or donation pursuant to this Subpart, it shall be
treated as a redemption or as an extinguishment of the tax lien, and the tax sale party or tax
lien auction party shall be required to pay all taxes and costs in accordance with all laws
applicable to redemptions or terminations. If the property is redeemed or the tax lien is
extinguished pursuant to this Section, all mortgages, liens, privileges, and other
encumbrances affecting the property prior to the sale shall remain in full force and effect with
the same validity and priority as if the sale had not occurred.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2210** Liability of owner of adjudicated property {#sec-47-2210 omnilex-key=us-la-statutes--rs-title-47--47:2210}
While property remains adjudicated property, the current owner remains liable as owner of the property under applicable law. The political subdivision is not liable solely as owner of the property.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2211** Disposition of proceeds {#sec-47-2211 omnilex-key=us-la-statutes--rs-title-47--47:2211}
The proceeds of a sale pursuant to this Subpart in excess of the statutory impositions,
other governmental liens, costs of the sale, and other costs incurred by the political
subdivision in holding and maintaining the property shall be held by the political subdivision
for the benefit of persons holding an interest in the property for a period of one year from the
date that notice is sent as provided by this Section. No later than thirty days after the date of
the sale, the political subdivision shall notify each tax lien auction party of the excess funds
being held for the benefit of persons holding an interest in the property. Any person holding
an interest in the property may submit an application to receive that person's portion of the
proceeds by submitting an affidavit to the political subdivision asserting the facts necessary
to prove their interest in the property and the proportion of the proceeds to which they are
entitled. If no application to receive the excess bid is received timely, the excess bid shall
revert to the selling political subdivision.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2212** Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish {#sec-47-2212 omnilex-key=us-la-statutes--rs-title-47--47:2212}
Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Calcasieu is authorized to sell adjudicated property as provided in this Subpart or as otherwise provided by law. If the sale of adjudicated property occurs after the three-year redemptive period has elapsed, the governing authority of the parish may proceed with the sale without notification to any political subdivision created by the governing authority of the parish. Upon the sale of such property, all outstanding tax liens, assessments, penalties, or other charges of any such political subdivision on the property shall be cancelled contemporaneously with the sale.
Acts 2011, No. 109, §1.
NOTE: See Acts 2011, No. 109, §2.
##### **§ 47:2221** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2221 omnilex-key=us-la-statutes--rs-title-47--47:2221}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2222** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2222 omnilex-key=us-la-statutes--rs-title-47--47:2222}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2222.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2222.1 omnilex-key=us-la-statutes--rs-title-47--47:2222.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2223** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2223 omnilex-key=us-la-statutes--rs-title-47--47:2223}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2224** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2224 omnilex-key=us-la-statutes--rs-title-47--47:2224}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2225** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2225 omnilex-key=us-la-statutes--rs-title-47--47:2225}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2226** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2226 omnilex-key=us-la-statutes--rs-title-47--47:2226}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2227** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2227 omnilex-key=us-la-statutes--rs-title-47--47:2227}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2228** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2228 omnilex-key=us-la-statutes--rs-title-47--47:2228}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2228.1** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2228.1 omnilex-key=us-la-statutes--rs-title-47--47:2228.1}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2229** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2229 omnilex-key=us-la-statutes--rs-title-47--47:2229}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2230** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2230 omnilex-key=us-la-statutes--rs-title-47--47:2230}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
#### **SUBPART C** POLITICAL SUBDIVISIONS ACQUIRING OWNERSHIP
##### **§ 47:2231** Suit to obtain possession of property adjudicated to political subdivision {#sec-47-2231 omnilex-key=us-la-statutes--rs-title-47--47:2231}
After the tax sale certificate for adjudicated property is filed with the recorder of conveyances, the political subdivision may institute a suit in the district court of the parish in which the property is located to obtain possession of the adjudicated property. The suit shall be tried by summary proceeding and shall be prosecuted without costs of court to the political subdivision. Whenever revenue is received from the adjudicated property as provided in this Subpart, the political subdivision shall pay the court costs out of the first revenue received.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2231.1** Prohibition of certain actions; exceptions {#sec-47-2231.1 omnilex-key=us-la-statutes--rs-title-47--47:2231.1}
A. A tax debtor who is the owner of and who is residing in the tax sale property
adjudicated to a political subdivision shall not be subject to any eviction proceeding or to a
suit to obtain possession pursuant to R.S. 47:2231 during the redemptive period.
B.(1) The acquiring person shall not be entitled to or charge any rental or lease
payments to the owner or occupants and shall not place any constructions on or make any
improvements to the tax sale property during the redemptive period. An acquiring person
who violates the provisions of this Section shall be subject to a penalty of five percent of the
price paid by the acquiring person for tax title and five percent of any amounts paid by the
tax debtor who is the owner of and who is residing in the tax sale property for rental or lease
payments. The penalty shall accrue from the time that the acquiring person took possession
of the property until the time that the property is redeemed. Furthermore, nothing in this
Section shall be construed to limit the rights of a tax debtor who is the owner of and who is
residing in the tax sale property to recover rental or lease payments paid to an acquiring
person in violation of the provisions of this Section.
(2) In addition to the penalties provided for in Paragraph (1) of this Subsection, an
acquiring person who violates the provisions of this Section shall forfeit any right to claim
any statutory imposition associated with the property other than the delinquent amount of
unpaid ad valorem taxes if the property is redeemed in accordance with law.
C. The provisions of this Section shall not limit the rights of a person who acquires
the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and
sale, or other court order, or to a successor in interest to such a person.
*Acts 2022, No. 404, §1; Acts 2024, No. 627, §1.*
##### **§ 47:2232** Order of seizure and possession {#sec-47-2232 omnilex-key=us-la-statutes--rs-title-47--47:2232}
Upon the presentation of a certified copy of the tax sale certificate, after ten days' notice to the owner and proper hearing, the judge shall grant an order of possession commanding the sheriff to place the political subdivision in actual possession of the adjudicated property.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2233** Leasing adjudicated property; use of income to pay taxes or assessments {#sec-47-2233 omnilex-key=us-la-statutes--rs-title-47--47:2233}
The political subdivision, through its tax collector, upon taking or being placed in possession by judgment of court may, without the necessity of public letting, lease the adjudicated property on commercially reasonable terms and collect rentals. The political subdivision shall apply the rentals first to the payment of all costs of court incurred in the proceeding. Thereafter, all rental income shall be applied against any taxes, charges imposed pursuant to R.S. 33:1236, or paving or other local improvement assessments due against the property. When all of the obligations have been paid in full, the political subdivision shall issue a proper certificate of redemption and surrender its possession of the property.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2234** Redemption of property; payment of assessments {#sec-47-2234 omnilex-key=us-la-statutes--rs-title-47--47:2234}
Whenever any property has been adjudicated to a political subdivision for the full amount of the past and future installments of paving or other local improvement assessments, the owner of the property may be permitted, upon written request, to redeem the property by paying the past due and current installments only, together with interest, costs, and penalties. In this event, the remaining and future installments of the charges shall be collected as they fall due, and the lien shall remain unaffected and shall be valid and effective against the property until fully paid.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2235** Authority of the political subdivision to establish servitudes over adjudicated property; procedure {#sec-47-2235 omnilex-key=us-la-statutes--rs-title-47--47:2235}
A. The political subdivision may maintain apparent servitudes over adjudicated property and may, after the redemptive period, declare the existence of any public servitude as though by destination of the owner, regardless of whether the servitude is apparent or nonapparent.
B. A public servitude by destination of the owning political subdivision may be declared in writing upon authorization by ordinance duly enacted after public promulgation. The ordinance and act may be filed with the recorder of conveyances of the parish and may show the name of any prior owners of the property for indexing as vendor.
C. If a servitude has been declared in accordance with this Section and the property is redeemed, the owning political subdivision shall compensate the redeeming owner for the value of the servitude declared. The compensation shall be in accordance with the provisions of the Louisiana Constitution. Value shall be determined as of the date on which the ordinance and act are filed as required by Subsection B of this Section.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2236** Claim of ownership of adjudicated property by political subdivision {#sec-47-2236 omnilex-key=us-la-statutes--rs-title-47--47:2236}
A. Whenever property or tax sale title to property is adjudicated to a political subdivision, the political subdivision may declare, by ordinance duly enacted, that the political subdivision intends to acquire a full ownership interest in the property.
B. A copy of the ordinance shall be filed with the recorder of mortgages. The recorder shall index the names of the tax debtor and the political subdivision as mortgagees. A transfer, mortgage, lien, privilege, or other encumbrance filed after the filing of the ordinance shall not affect the property. The recorder of mortgages or recorder of conveyances shall cancel, erase, terminate, or release the acts upon the request of the political subdivision.
C.(1) Political subdivisions that intend to acquire full ownership in property as provided in this Section shall, within thirty days after the filing of the instrument and ordinance described in Subsection B of this Section, or as soon thereafter as practical, send a written notice regarding the acquisition to the tax sale parties whose interest the political subdivision intends to be terminated that the party has until the applicable time period set forth below to redeem the property or otherwise challenge in a court of competent jurisdiction the acquisition:
(a) Sixty days after the date of the notice, if five years have elapsed from the filing of the tax sale certificate.
(b) Six months after the date of the notice, if five years have not elapsed from the filing of the tax sale certificate.
(2) If this notice is given after the expiration of the applicable redemptive period, this notice shall constitute a notice of sale. The sending of this notice shall constitute service of the notice of sale under Article VII, Section 25 of the Constitution of Louisiana. The notice required by this Section shall be sufficient, and it shall not be necessary to determine whether notice of the tax sale or any other notice was given. The notice shall be sufficient if it is in the following form:
" **This is an important legal notice.**
**Please read it carefully. You will receive no further notice.**
[Date]
[Name]
[Address]
[City], [ST] [Zip]
RE: Property: [PropertyAddress]
[DescriptionofPropertyAbbr]
Parish of ________________________ , State of Louisiana
Tax sale title to the above described property has been adjudicated to [name of political subdivision] for failure to pay taxes.
[Name of political subdivision] now intends to acquire full ownership in the above described property. You have been identified as a person who may have an interest in this property.
Your interest in the property **will be terminated** if you do not redeem the property by making all required payments to the tax collector listed below, or file a lawsuit within [60 days] [6 months] of the date of this notice.
[Tax collector name, address, and telephone number]"
D.(1) The political subdivision shall cause to be published in the official journal of the political subdivision a notice that any tax sale party whose interest the political subdivision intends to be terminated has until the applicable time period set forth below to redeem the property or otherwise challenge in a court of competent jurisdiction the acquisition:
(a) Sixty days, for property on which a tax sale certificate was filed over five years before the first publication.
(b) Six months if the tax sale certificate was filed less than five years before the first publication of the notice provided in this Subsection.
(2) The publication shall be sufficient if it is in the following form:
"NOTICE
[Names of Tax Sale Parties]
THIS NOTICE BY PUBLICATION IS NOTIFICATION THAT YOUR RIGHTS OR INTEREST IN THE FOLLOWING DESCRIBED PROPERTY LOCATED IN _____________________, LOUISIANA MAY BE TERMINATED BY OPERATION OF LAW IF YOU DO NOT TAKE FURTHER ACTION IN ACCORDANCE WITH LAW:
[Brief legal description of property]
Improvements thereon bear Municipal No. ______________________.
Tax sale title to the above described property has been adjudicated to [name of political subdivision] for failure to pay taxes.
[Name of political subdivision] now intends to acquire full ownership in the above described property. You have been identified as a person who may have an interest in this property.
Your interest in the property **will be terminated** if you do not redeem the property by making all required payments to the tax collector listed below or file a lawsuit in accordance with law within [60 days] [6 months] of the date of the first publication of this notice, or the recording of an act transferring ownership, if later.
[Tax collector name, address, telephone number]"
E. If the property is not redeemed within the time limit set forth in Subsection C of this Section, the ordinance shall become operative, and the political subdivision shall acquire full ownership of the property as provided in the ordinance, subject only to such rights as determined by a final judgment rendered in an action filed within the time limits set forth in Subsection C of this Section. The political subdivision shall file a notice in the conveyance records indicating that the political subdivision has acquired full ownership of the property in compliance with this Section. The notice shall be sufficient if it is in the following form:
"NOTICE
[Name of political subdivision] certifies that it has complied with the provisions of R.S. 47:2236 and that it has acquired full ownership in the following described property:
[Legal description of property]
[Name of political subdivision]
by _______________________
Name:_________________________
Title:__________________________"
F. Contemporaneously with or subsequent to the filing of the notice, the political subdivision may file with the recorder of mortgages an affidavit indicating how the tax sale parties whose interest the political subdivision intends to be terminated were identified, how the address of each tax sale party was obtained, how the written notice was sent, the results of sending the written notice, and the dates of publication. The affidavit may also contain a statement of the interest to which the political subdivision takes subject. The recorder of mortgages shall index the affidavit only under the names of the political subdivision and the tax debtor, as mortgagors. The affidavit shall be sufficient if it is in the following form:
"AFFIDAVIT
BY
[NAME OF AFFIANT]
UNITED STATES OF AMERICA
STATE OF LOUISIANA
PARISH OF ____________________
This affidavit shall be indexed under each of the following names as mortgagor:
(a) [Name of political subdivision]
(b) [Name of tax debtor]
BE IT KNOWN, on the ______day of________________ [MONTH], __________ [YEAR]
BEFORE ME, the undersigned notary public, duly qualified in and for the state and parish aforesaid, and in the presence of the undersigned competent witness, PERSONALLY CAME AND APPEARED:
__________________________________ [Name of affiant], major domiciliary of the Parish of ___________________________, State of Louisiana ("affiant"), who, after being duly sworn, deposed and stated that on his personal knowledge:
1. Affiant personally examined [name of abstract] [title certificate] [the public records] (the "abstract") affecting the following described immovable property located in the Parish of _______________________, State of Louisiana (the "property"):
[Legal description of property]
2. A review of the abstract by the Affiant revealed the following persons or entities with an interest in the property, which such interest being listed beside the name:
Name
Interest In Property
Recordation Information
3. Affiant reviewed the documents listed in the abstract, the telephone book published by [name of telephone book publisher] for the Parish of __________________ dated for use until [date], or utilized all the resources under [list other examination resources, including Internet search engines, if any], and the search revealed the following last known addresses for the persons listed in Item 2 above:
Name
Address
4. Affiant reviewed the records of the Louisiana Secretary of State and the secretary of state of the states set forth by the names of the entities listed below, and the search revealed the following addresses for the entities listed in Item 2 above:
Name
State
Address
5. Affiant caused to be sent a written notice notifying the persons or entities listed in Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the written notice is attached and satisfied R.S. 47:2236(C).
6. The method and results of the notifications set forth in Item 5 above are listed by name and address as follows:
Name
Method
Results
7. Notification was also published in [journal of general circulation for the political subdivision] on [list dates] [and was posted on the property]. The form of the publications is attached and satisfied R.S. 47:2236(D).
8. Pursuant to R.S. 47:2236(G), the following interests are cancelled, terminated, erased or released, as applicable, only insofar as they affect the property:
Name of Interest Holder
Name of Instrument
Recordation Information
THUS DONE AND PASSED on the day, month and year set forth above, in the presence of the undersigned competent witness, who have signed their names with Affiant, and me, notary, after reading of the whole.
WITNESSES:
AFFIANT:
_____________________________
_____________________________
Printed Name:_________________
Printed Name: _________________
_____________________________
Printed Name: _________________
_____________________________________
NOTARY PUBLIC
Printed Name: ____________________
Notary/Bar Roll No.: _______________"
G. The filing of the affidavit provided in this Section with the recorder of mortgages of the parish in which the property is located shall operate as a cancellation, termination, release, or erasure of record of all statutory impositions of all political subdivisions then due and owing, of all governmental liens, and of all interests, liens, mortgages, privileges, and other encumbrances recorded against the property sold and listed in the affidavit.
H. Upon filing of the affidavit, the recorder of mortgages or the recorder of conveyances shall treat as canceled, terminated, released, or erased, all those liens, privileges, mortgages, or other encumbrances canceled, terminated, released, or erased under Subsection G of this Section, only insofar as they affect the property.
I. The political subdivision shall be liable to and indemnify the recorder of mortgages, the recorder of conveyances, and any other person relying on the cancellation, termination, release, or erasure by affidavit for any damages that they may suffer as a consequence of such reliance if the recorded affidavit contains materially false or incorrect statements that cause the recorder to incorrectly cancel, terminate, release, or erase any interest as provided in the affidavit. The recorder of mortgages and the recorder of conveyances shall not be liable for any damages resulting to any person or entity as a consequence of the cancellation, termination, release, or erasure of any interest in compliance with this Section.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2237** Sale or donation of adjudicated property; authority {#sec-47-2237 omnilex-key=us-la-statutes--rs-title-47--47:2237}
A political subdivision may sell adjudicated property acquired in accordance with R.S. 47:2236 as provided by law. It may donate the property acquired in accordance with R.S. 47:2236 to the extent allowed by the constitution. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with R.S. 47:2236.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
#### **SUBPART D** SALE OF PROPERTY ADJUDICATED TO THE CITY OF MONROE
##### **§ 47:2238.1** City of Monroe {#sec-47-2238.1 omnilex-key=us-la-statutes--rs-title-47--47:2238.1}
The provisions of this Subpart shall apply to any tax adjudication of residential or commercial property within the city limits of Monroe.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.2** Procedure for sales initiated by individuals {#sec-47-2238.2 omnilex-key=us-la-statutes--rs-title-47--47:2238.2}
A. Whenever any person or public or private entity desires to purchase any unredeemed property adjudicated to the city for unpaid taxes due, charges pursuant to R.S. 33:1236 or paving and other local improvement assessments for which the adjudication was made, he shall, with an application to purchase, deposit with the tax collector of the city an amount of money sufficient to cover the expenses of the sale, including advertising, taxes due, and other costs associated with said sale as evidence of good faith in the application.
B. The tax collector shall determine the amount of money to be deposited. The tax collector's determination of the amount of monies to be deposited by the purchaser shall be equal to the expenses of the sale, including advertising, all parish and municipal taxes due, and other costs associated with such sale as evidence of good faith in the application.
C. The sale of unredeemed commercial property shall be for no less than two-thirds of the appraised value, plus advertising costs, taxes owed, and other costs associated with said sale on its advertisement.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.3** Notice requirement {#sec-47-2238.3 omnilex-key=us-la-statutes--rs-title-47--47:2238.3}
A. Upon deposit made to purchase unredeemed property, the tax collector shall immediately notify the tax debtor, by registered or certified mail, postage prepaid, addressed to the tax debtor at his last known address. Other interested parties shall be notified by publication in the official journal of the city of Monroe, that the tax collector through the city will take actual corporeal possession of the property so adjudicated to the city for five years or more and that ownership will be transferred to a specifically named individual. The advertisement shall publish on two consecutive days.
B. The mailed notice and advertisement shall set forth the legal description of the property; inclusive of the owner of record, if known, the tax lot, block number, and street addresses; and the terms of the sale. Publication and mailing proof shall be obtained by the city.
C. When a mortgagee or other lien holder is identified by public recordation, constructive notice by publication shall be supplemented by notice mailed to the mortgagee's or lien holder's last known available address by certified mail, return receipt requested or by personal service.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.4** Order of seizure and possession {#sec-47-2238.4 omnilex-key=us-la-statutes--rs-title-47--47:2238.4}
A. After a lapse of ten days from the last date of publication of notice described in R.S. 47:2238.3 or from the arrival of the return of service card or from the return of the unopened certified letter, the tax collector for the city shall declare by affidavit that a certain particularly described property is no longer subject to redemption and that five years or more have lapsed since the filing of the tax sale certificate or the proces verbal in the conveyance records of the Ouachita Parish clerk of court. A certified copy of the tax sale certificate or proces verbal shall be attached to the affidavit.
B. The affidavit shall list the last known owners prior to the tax adjudication and any other interested parties. The affidavit shall also state, when applicable, the following:
(1) That notice of delinquency had been sent or published on a certain date.
(2) That the tax collector provided notice to each person holding a properly recorded mortgage, when applicable.
(3) That the advertisement for tax sale occurred on a certain date and was published in the official journal of the city of Monroe.
(4) That the subject property was appraised, advertised, and offered for sale and failed to sell on a certain date.
(5) That the subject property was appraised and advertised and offered for sale a second time on a certain date and failed to sell, when applicable.
(6) That the tax sale certificate or proces verbal was recorded in the conveyance records of the clerk of court of Ouachita Parish on a certain date.
(7) That a particularly named individual has applied to purchase said property and has deposited the requisite amount to cover the expenses of the sale, including advertising, taxes due, and other costs associated with the sale.
(8) That notice was provided in accordance with R.S. 47:2238.3.
C. A copy of the proof of publication and the return receipt or a copy of the unopened certified letter shall be submitted with the affidavit, when applicable.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.5** Sale of property adjudicated to municipality; order of possession {#sec-47-2238.5 omnilex-key=us-la-statutes--rs-title-47--47:2238.5}
Upon the presentation of the affidavit, the attached certified copy of the tax sale certificate or the proces verbal, the proof of publication to any judge of competent jurisdiction (such jurisdiction to be determined by the value and situs of the immovables therein described and not the amount of the taxes) and when applicable, the return of service card or the unopened certified letter, the judge may, in chambers, grant an ex parte order of possession and transfer of ownership if he is satisfied that all notices and due process of law have been afforded the former owner.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.6** Placing purchaser in possession of property {#sec-47-2238.6 omnilex-key=us-la-statutes--rs-title-47--47:2238.6}
A. The granting of the ex parte order pursuant to R.S. 47:2238.5 shall authorize the city to perfect a sale to the named purchaser and shall grant possession and transfer title to the purchaser thereby vesting an absolute and perfect title to the property conveyed without any claim thereto by any former owner and free of all mortgages, liens, privileges, and encumbrances whatsoever.
B. Any former owner, including heirs, assignees, or other successors, shall be subject to the mortgages, liens, privileges, and encumbrances if the former owner possessed the property at the time it became burdened.
C. The ex parte order of possession and transfer of ownership shall have effect against third persons from the time it is filed for registry in the office of the Ouachita Parish clerk of court.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.7** Failure to purchase {#sec-47-2238.7 omnilex-key=us-la-statutes--rs-title-47--47:2238.7}
If after the notice of intent to take actual corporeal possession of property and to transfer ownership has been published in the official journal of the city of Monroe, but before the signing of the ex parte order of possession and transfer of ownership, the applicant or the potential purchaser declines to purchase the subject property, he shall be responsible for paying the cost of advertisement and any other costs associated with the preparation of the sale of the unredeemed property to him. The property shall revert to the status of adjudicated property, and the last known tax debtor shall be liable for the expenses of the sale, including advertising, taxes due, and other costs associated with the sale of the property.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.8** Donation of adjudicated property {#sec-47-2238.8 omnilex-key=us-la-statutes--rs-title-47--47:2238.8}
The provisions of this Subpart shall apply to the unredeemed property adjudicated to the city of Monroe for five years or more that is subject to donation to a nonprofit organization, which is recognized by the Internal Revenue Service as a 501(c)(3) or 501(c)(4) nonprofit organization.
*Acts 2009, No. 146, §1, eff. June 25, 2009.*
##### **§ 47:2238.9** Additional powers relating to adjudicated property {#sec-47-2238.9 omnilex-key=us-la-statutes--rs-title-47--47:2238.9}
In addition to the authority granted to and procedures set forth for the city of Monroe
by this Subpart, the city may exercise any authority granted by this Chapter using the
procedures set forth in this Subpart or in this Chapter as it deems appropriate.
*Acts 2022, No. 377, §1.*
#### **PART V** EXTINGUISHMENT OF LIEN
#### **SUBPART A** GENERAL PROVISIONS
##### **§ 47:2241** Redemptive period preemptive {#sec-47-2241 omnilex-key=us-la-statutes--rs-title-47--47:2241}
All redemptive periods provided in the Constitution of Louisiana shall be peremptive.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2008; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2241.1** Redemptions of tax sales held prior to January 1, 2026 {#sec-47-2241.1 omnilex-key=us-la-statutes--rs-title-47--47:2241.1}
A. Redemptions for tax sales shall be made in accordance with the law in effect on
December 31, 2025.
B.(1) For properties adjudicated to the state for tax years 1880 through 1973,
redemptions shall be made through the register of the state land office.
(2) For property adjudicated to the state for nonpayment of taxes for years 1880
through 1973, any person may redeem the property in the name of the tax debtor, subject to
any encumbrance placed on the property by the state, until such time as the state transfers the
property.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2242** Person entitled to extinguish {#sec-47-2242 omnilex-key=us-la-statutes--rs-title-47--47:2242}
Any person may cause a tax lien to be extinguished. Except as necessary to allow the
termination price to be considered a debt of the bankruptcy estate, neither a tax lien
certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor
in the tax debtor's succession or business reorganization, liquidation, or receivership.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2243** Termination payments {#sec-47-2243 omnilex-key=us-la-statutes--rs-title-47--47:2243}
A.(1) Except as otherwise provided in Subsection C of this Section, a tax lien shall
be extinguished by payment of the termination price to the tax collector of the appropriate
political subdivision.
(2) Upon receipt of the termination price, the tax collector shall do each of the
following:
(a) Notify the terminating party of the existence of any additional tax lien certificates
within the tax collector's authority that remain outstanding on the property.
(b) Remit the termination price to the tax lien certificate holder within thirty days.
B.(1) The termination price shall include all of the following:
(a) The face value of the tax lien certificate.
(b) Any penalty assessed in accordance with the provisions of R.S. 47:2127.
(c) The cost of preparing and recording the termination certificate.
(d) Interest calculated on the face value of the tax lien certificate in accordance with
the provisions of R.S. 47:2154(F).
(e) The costs incurred by the tax lien certificate holder related to post-auction notices
in an amount not to exceed five hundred dollars, provided that an affidavit was submitted to
the tax collector in accordance with R.S. 47:2156 prior to the termination payment being
made.
(f) Any amounts owed to the tax lien certificate holder pursuant to R.S. 47:2160.1 for
subsequent parish or municipal statutory impositions, interest, and penalty.
(2)(a) If the certificate holder has caused any tax liens outstanding on the subject
property to be extinguished and the tax lien would not be perempted pursuant to R.S.
47:2155(C), the amount of the termination payments shall be included in the termination
price, together with interest on the amount of the termination payments at the rate stated in
the certificate calculated on a noncompounding basis.
(b) A certificate holder who extinguishes a tax lien in accordance with Subparagraph
(a) of this Paragraph shall notify the tax collector at the time of the payment of his status as
the certificate holder. If the certificate holder fails to satisfy the requirements of this
Subparagraph the certificate holder shall not be entitled to recover as part of the termination
price the amounts specified in Subparagraph (a) of this Paragraph.
(3)(a) The tax collector shall not be required to accept partial payment of the
termination price due for a given tax lien certificate.
(b) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, the tax
collector shall not refuse to accept payment of the termination price due for an outstanding
tax lien on the basis that one or more additional tax lien certificates or unsold statutory
impositions remain outstanding with respect to the subject property.
(c) If there are multiple tax lien certificates outstanding with respect to the subject
property and the amount paid to terminate is less than the amount necessary to extinguish
all tax liens outstanding, the tax collector shall apply the amount paid as directed by the
payor or, if not directed by the payor, to the oldest tax lien outstanding.
C. If an action has been brought pursuant to R.S. 47:2266.1, termination shall be
made in accordance with the provisions of that Section.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2244** Additional payments to political subdivision {#sec-47-2244 omnilex-key=us-la-statutes--rs-title-47--47:2244}
The termination payment shall include the actual costs incurred by the political
subdivision for preparation of the tax lien certificate, provision of the notice of the auction,
provision of any post-auction notice, and recording costs. However, the reimbursable costs
pursuant to this Section shall not exceed three hundred dollars, exclusive of filing and
recording fees.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 484, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2245** Termination certificate {#sec-47-2245 omnilex-key=us-la-statutes--rs-title-47--47:2245}
Upon payment of all amounts due to extinguish a tax lien pursuant to R.S. 47:2243
and 2244, the tax collector shall issue a termination certificate in the name of the tax debtor
and file the termination certificate in the appropriate mortgage records. Upon receipt of the
termination certificate, the recorder of mortgages shall mark the tax lien certificate or tax lien
certificates cancelled. The termination certificate shall be sufficient if it is in the following
form:
"CERTIFICATE OF TERMINATION
STATE OF LOUISIANA
PARISH OF ___________________
CITY OF __________________
On this day, the undersigned received from ______________________ the full
amount due under that certain tax lien certificate(s) related to delinquent statutory
impositions to [name of political subdivision] for years ___________________________
affecting the property described on Exhibit A, attached hereto and incorporated herein by
reference.
NOW THEREFORE, I, under the authority conferred on me by R.S. 47:2245, hereby
terminate each tax lien certificate hereinafter listed and direct and request the Clerk of Court
and the Recorder of Mortgages for the Parish of _______ to cancel the following
inscriptions:
Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry
No. _________.
Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry
No. _________.
Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry
No. _________.
Recorded in Mortgage Book _______, Page_______, Instrument No. _________, Registry
No. _________.
DONE AND SIGNED at my office in _________________, Louisiana this
__________________day of________________,_________. ATTEST:
_______________________________ __________________________________
Printed Name:___________________ [Name of tax collector] and Ex Officio Tax
Collector
_______________________________
Printed Name:___________________"
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
#### **SUBPART B** TAX LIENS HELD BY A POLITICAL SUBDIVISION
##### **§ 47:2246** Right to sell a tax lien held by a political subdivision {#sec-47-2246 omnilex-key=us-la-statutes--rs-title-47--47:2246}
On the terms and conditions established by the political subdivision, any person may
purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in
favor of and held by the political subdivision. A person who purchases a tax lien pursuant
to this Section shall have the same rights as any other tax lien certificate holder pursuant to
this Chapter.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2247** Extinguishment of tax lien held by political subdivisions {#sec-47-2247 omnilex-key=us-la-statutes--rs-title-47--47:2247}
The person extinguishing a tax lien held by a political subdivision or redeeming
property adjudicated to a political subdivision shall pay the termination price or redemption
price, as applicable, together with the actual costs incurred by the political subdivision for
all certified mail or commercial carrier, publication of notice, or personal services of notices
in complying with the applicable provisions of law, including, without limitation,
determination of tax lien auction parties or tax sale parties and the notification of such
persons of the subsequent transaction as allowed by law.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2251** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2251 omnilex-key=us-la-statutes--rs-title-47--47:2251}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2252** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2252 omnilex-key=us-la-statutes--rs-title-47--47:2252}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2253** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2253 omnilex-key=us-la-statutes--rs-title-47--47:2253}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2254** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2254 omnilex-key=us-la-statutes--rs-title-47--47:2254}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2255** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2255 omnilex-key=us-la-statutes--rs-title-47--47:2255}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2256** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2256 omnilex-key=us-la-statutes--rs-title-47--47:2256}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2257** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2257 omnilex-key=us-la-statutes--rs-title-47--47:2257}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2258** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2258 omnilex-key=us-la-statutes--rs-title-47--47:2258}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2259** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2259 omnilex-key=us-la-statutes--rs-title-47--47:2259}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2260** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2260 omnilex-key=us-la-statutes--rs-title-47--47:2260}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2261** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2261 omnilex-key=us-la-statutes--rs-title-47--47:2261}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
##### **§ 47:2262** Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009. {#sec-47-2262 omnilex-key=us-la-statutes--rs-title-47--47:2262}
*Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.*
#### **PART VI** PROCEDURES TO ENFORCE TAX LIEN
##### **§ 47:2266** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2266 omnilex-key=us-la-statutes--rs-title-47--47:2266}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2266.1** Procedure to recognize amounts due under tax lien certificate {#sec-47-2266.1 omnilex-key=us-la-statutes--rs-title-47--47:2266.1}
A.(1) Upon the expiration of the later of three years from recordation of the tax lien
certificate, or the tax sale certificate if R.S. 47:2201(B) is applicable, or six months after
providing the notices required by R.S. 47:2156, a certificate holder may, by verified petition,
institute in a court of competent jurisdiction, as determined by the value of the immovable
property described and not by the value of the delinquent obligation, an ordinary proceeding
seeking recognition of the delinquent obligation and the lien and privilege evidenced by the
tax lien certificate. The petition shall name as a defendant each owner of the property shown
in the conveyance records.
(2) Upon request of the certificate holder, the tax collector shall provide the
certificate holder with a statement certifying the amount of the termination price as of the
date in the statement. A copy of this certification shall be attached to the petition.
(3) At the time of filing, the petitioner shall send a copy of the petition to the tax
collector and file a notice of pendency of action with the recorder of mortgages of the parish
in which the property is located. The notice of pendency of action shall preserve the effect
of the certificate as a tax lien on the property described therein during the pendency of the
action.
(4) Citation and service shall be made on each defendant in accordance with the Code
of Civil Procedure unless a written waiver has been filed.
(5) The petition shall include each of the following allegations:
(a) Petitioner is a certificate holder of a tax lien recorded in the mortgage records of
this parish.
(b) At least three years have passed since the recordation of the tax lien certificate.
(c) At least six months have passed since the transmission of notices as required by
R.S. 47:2156.
(d) The attached tax lien certificate was issued for the collection of the delinquent
obligation for payment of statutory obligations on the property described.
(e) The complete legal description of the immovable property subject to the tax lien
certificate.
(f) The amount of the delinquent obligation secured by the lien as evidenced by the
tax lien certificate, the statement of tax collector, and the affidavit of costs incurred executed
by the certificate holder.
(g) The amount secured by any privilege held by the petitioner pursuant to R.S.
47:2158.
(h) The petitioner is entitled to recover court costs and reasonable attorney fees
incurred in prosecution of the action.
(6) Except for good cause shown, the recoverable amount of attorney fees shall not
exceed the greater of twenty-five percent of the total amount sought to be collected as
specified in Subparagraph (5)(f) of this Subsection or two thousand five hundred dollars.
B. This action shall be brought in the parish in which the property is located unless
it lies in two or more parishes, in which case the action may be brought in any such parish.
C.(1) The court may appoint an attorney at law to represent a defendant pursuant to
Code of Civil Procedure Article 5091. The attorney shall receive a reasonable fee for his
services, to be fixed by the court and be taxed as costs. The costs for filing, service of
process, and fees and costs of the court-appointed attorney shall be added to the termination
price.
(2) The petition shall be served upon the tax collector.
(3) When all parties have been served, the plaintiff shall notify the clerk of court of
that fact, and the clerk of court shall serve notice upon the tax collector stating the date upon
which the last party was served.
D.(1) Until close of business on the thirtieth day following the date on which the last
party was served, or the next day that is not a legal holiday if the thirtieth day is a legal
holiday, any person may cause the tax lien to be extinguished by delivering the termination
price to the tax collector. For purposes of determining costs incurred by the tax lien
certificate holder to be included in the termination price, the affidavit of costs shall be
determinative unless an order or judgment of the court states otherwise. The tax collector
shall not be liable to any person for any error in calculation of the termination price.
(2) After the period described in Paragraph (1) of this Subsection has expired, the
following rules shall apply:
(a) The tax lien certificate holder may file a motion for judgment recognizing the tax
lien and any privilege arising under R.S. 47:2158.
(b) The tax collector shall no longer accept any attempted termination payments, and
the tax lien shall be extinguished only pursuant to Paragraph (3) of this Subsection. Nothing
in this provision shall prohibit the tax collector from cancelling any tax lien certificate in
accordance with other applicable provisions of law.
(3) At any time prior to a judicial sale pursuant to R.S. 47:2267, any person holding
an interest in the property that may be terminated by the enforcement of the tax lien may
file a contradictory motion for the court to set the termination price. No later than thirty days
after the motion is filed, the court shall enter an order fixing the termination price in
accordance with R.S. 47:2243 ordering the mover to remit the full termination price no more
than thirty days following the signing of the order by either depositing the full termination
price into the registry of the court or delivering the full termination price to the certificate
holder and directing the clerk of court to terminate the tax lien certificate upon deposit of
the termination price in the registry of the court or delivery of the termination price to the
certificate holder. For purposes of this Paragraph, the termination price shall include the
amount secured by any privilege held by the petitioner pursuant to R.S. 47:2158.
(4) Any penalty that has become final pursuant to R.S. 47:2158.1 or 2231.1 that
remains unpaid at the time that an action pursuant to this Section is filed may be enforced
by subtracting the amount of the penalty from the termination price due.
E. A judgment rendered in favor of the plaintiff shall be in rem only. The judicial
mortgage created by the recordation of the judgment shall affect only the property described
in the petition and shall be preferred to all other liens, privileges, mortgages, and other
encumbrances of any nature, regardless of when recorded, except those listed in R.S.
47:2268(B).
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2267** Procedure to enforce tax lien; proceeds of judicial sale {#sec-47-2267 omnilex-key=us-la-statutes--rs-title-47--47:2267}
A. Except as otherwise provided in this Section and R.S. 47:2268, a judgment
rendered in favor of the tax lien certificate holder in an action brought pursuant to R.S.
47:2266.1 shall be executed by a writ of fieri facias in accordance with the provisions of
Title II of Book IV of the Code of Civil Procedure, Article 2291 et seq.
B. A judicial sale for the execution of a judgment rendered pursuant to R.S.
47:2266.1 shall be subject to the following rules:
(1) The winning bidder shall deliver the price of the judicial sale to the sheriff. After
deducting the costs of the sale and any commission due, the sheriff shall distribute the
proceeds in the following order:
(a) To the plaintiff certificate holder for the payment of the judgment plus judicial
interest through the date of sale and reasonable costs and attorney fees incurred in relation
to the judicial sale.
(b) To any other tax lien certificate holders whose rights have not perempted for the
termination price.
(c) To holders of recorded mortgages, liens, and privileges to satisfy each claim.
(d) To each owner in accordance with their interest.
(2) Distribution of the judgment amount to the plaintiff tax lien certificate holder
shall be made immediately following the sale, regardless of any dispute that arises between
other parties over allocation of the surplus sale proceeds. Disputes over the surplus proceeds
shall not delay the issuance of the sheriff's deed to the winning bidder.
(3) If any of the proceeds are not able to be delivered, they shall be deposited in the
registry of the court in which the original action was brought. The cost of causing the deposit
shall be deducted from the funds being deposited. If the surplus proceeds are not claimed
within one year, they shall be subject to the Uniform Unclaimed Property Act of 1997, R.S.
9:151 et seq.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
##### **§ 47:2268** Effect of judicial sale {#sec-47-2268 omnilex-key=us-la-statutes--rs-title-47--47:2268}
A. Except as otherwise provided in Subsection B of this Section, a judicial sale
pursuant to R.S. 47:2267 shall terminate all interests in the immovable property.
B. The rights and obligations established or created by the following written
instruments affecting immovable property shall not be terminated pursuant to this Chapter
to the extent the interests remain effective against third persons and are filed with the
appropriate recorder prior to the recordation of the tax lien certificate:
(1) Building restrictions, condominium declarations, or other common ownership
interest regimes.
(2) Dedications in favor of political subdivisions, the public, or public utilities.
(3) Immobilizations of factory-built homes.
(4) Integrated coastal protection as defined in R.S. 49:214.2 or a project listed in the
comprehensive master coastal protection plan as defined in R.S. 49:214.2.
(5) Levee or drainage projects by the departments, agencies, boards, or commissions
of the state of Louisiana and their political subdivisions, including but not limited to a levee
district or levee and drainage district as identified in Chapter 4 of Title 38 of the Louisiana
Revised Statutes of 1950, parishes or municipalities, and the United States.
(6) Mineral rights.
(7) Pipeline servitudes.
(8) Predial servitudes.
*Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.*
#### **SUBPART B** MONITION PROCEEDINGS
##### **§ 47:2271** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2271 omnilex-key=us-la-statutes--rs-title-47--47:2271}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2272** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2272 omnilex-key=us-la-statutes--rs-title-47--47:2272}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2273** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2273 omnilex-key=us-la-statutes--rs-title-47--47:2273}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2274** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2274 omnilex-key=us-la-statutes--rs-title-47--47:2274}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2275** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2275 omnilex-key=us-la-statutes--rs-title-47--47:2275}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2276** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2276 omnilex-key=us-la-statutes--rs-title-47--47:2276}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2277** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2277 omnilex-key=us-la-statutes--rs-title-47--47:2277}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2278** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2278 omnilex-key=us-la-statutes--rs-title-47--47:2278}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2279** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2279 omnilex-key=us-la-statutes--rs-title-47--47:2279}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
##### **§ 47:2280** Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026. {#sec-47-2280 omnilex-key=us-la-statutes--rs-title-47--47:2280}
*Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.*
#### **PART VII** ACTIONS TO ANNUL
##### **§ 47:2286** Actions to annul {#sec-47-2286 omnilex-key=us-la-statutes--rs-title-47--47:2286}
No tax sale shall be set aside except for a payment nullity, redemption nullity, or a nullity under R.S. 47:2162, all of which are relative nullities. The action shall be brought in the district court of the parish in which the property is located. In addition, the action may be brought as a reconventional demand or an intervention in an action to quiet title under R.S. 47:2266 or as an intervention in a monition proceeding under R.S. 47:2271 through 2280.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2287** Time in which to file an action for nullity; defenses {#sec-47-2287 omnilex-key=us-la-statutes--rs-title-47--47:2287}
A. Any action to annul a tax sale on grounds of a redemption nullity shall be brought before the earlier of:
(1) Six months after a person is duly notified using a notice, other than the notice provided in R.S. 47:2156 that is sent between the time that the redemptive period ends and five years after the date of the recordation of the tax sale certificate.
(2) If a person is duly notified more than five years after the date of the recordation of the tax sale certificate, sixty days after the person is duly notified.
B. An action to annul a tax sale on grounds of a payment nullity shall be brought before the later of:
(1) Five years after the recordation of the tax sale certificate.
(2) If the person bringing the action was not duly notified at least sixty days before the end of that five-year period, then within sixty days after the date that the person was duly notified.
C. When a nullity is asserted as a reconventional demand in a quiet title action or as an intervention in a quiet title action or monition proceeding, the nullity shall be asserted within the time specified for a reconventional demand or intervention in the action or proceeding.
D. To the extent the interest of the person asserting a nullity has not been terminated, or if the property remains subject to the interest pursuant to this Chapter, including without limitation R.S. 47:2121(C)(2) or other applicable law, such fact shall be an absolute defense to the action of nullity.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2288** Acquisitive prescription {#sec-47-2288 omnilex-key=us-la-statutes--rs-title-47--47:2288}
The tax sale certificate and the act by which an acquiring person obtains full ownership constitute just title for purposes of acquisitive prescription.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2289** Effect of judgment {#sec-47-2289 omnilex-key=us-la-statutes--rs-title-47--47:2289}
A. A judgment based on a payment nullity not only reinstates the interest of the tax debtor, or person claiming ownership through the tax debtor in the property, but also reinstates all interests in the property otherwise terminated, released, canceled, or erased pursuant to this Chapter, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law.
B. Other than as to the tax debtor, or a person claiming ownership through the tax debtor, a judgment for a redemption nullity reinstates the interest of the person claiming the nullity, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law. A judgment based on a redemption nullity as to the tax debtor, or a person claiming ownership through the tax debtor, reinstates all interests in the property otherwise terminated, released, canceled, or erased pursuant to this Chapter, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2290** Suspensive conditions to effectiveness of judgment {#sec-47-2290 omnilex-key=us-la-statutes--rs-title-47--47:2290}
A.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a payment nullity shall not have effect until all of the following are paid:
(a) All statutory impositions for which the sale or adjudication was made.
(b) All subsequent statutory impositions and all other governmental liens, including interest and penalties.
(c) Ten percent per annum interest on the statutory impositions.
(2) These payments shall not be required upon proof of payment of the statutory impositions or governmental liens by the persons in whose favor a nullity is declared.
B.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a redemption nullity shall not have effect until all of the following are paid:
(a) All statutory impositions forming the basis of the initial tax sale.
(b) All subsequent statutory impositions have been paid and all governmental liens.
(c) All costs.
(d) A five percent penalty and twelve percent per annum on all statutory impositions.
(2) These amounts shall be paid to the tax collector, and the tax collector shall reimburse the tax sale purchaser or the purchaser or donee of adjudicated property to the extent the party has paid the purchase price and the subsequent statutory impositions or governmental liens; otherwise, the amounts shall be paid to the political subdivisions.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2291** Trial; judgment; costs; improvements {#sec-47-2291 omnilex-key=us-la-statutes--rs-title-47--47:2291}
A. A nullity action shall be an ordinary proceeding governed by the Louisiana Code
of Civil Procedure. Upon conclusion of the action for nullity, the court shall either:
(1) Issue a preliminary order that the tax sale, an acquisition of full ownership by a
political subdivision, or a sale or donation of adjudicated property, as applicable, will be
declared a nullity.
(2) Render judgment dismissing the action with prejudice which shall be a final
judgment for purposes of appeal.
B.(1) The tax sale purchaser, the political subdivision, or the purchaser or donee
from a political subdivision shall be presumed to be a good faith possessor of the property.
(2) Costs pursuant to Article VII, Section 25 of the Louisiana Constitution and R.S.
47:2290 shall include costs of sending notice, costs of publication, and costs of determining
tax sale parties. Costs shall also include amounts set forth in Civil Code Articles 496 and
497, if applicable.
(3) Within fifteen days after the rendering of the order under Paragraph (A)(1) of this
Section, the party claiming costs shall submit proof of costs. Proof of costs may be made by
affidavit or other competent evidence and may be contested by the party claiming the nullity.
A contest of costs shall be filed within fifteen days after the filing of the proof of costs, and
the contest shall be heard within forty-five days after the filing of the proof of costs.
(4) Within sixty days after the issuance of the order pursuant to Paragraph (A)(1) of
this Section, the court shall render a judgment of nullity, and the judgment shall fix the costs
allowed. This judgment shall be a final judgment subject to appeal.
C. After a judgment under Subsection B of this Section has been rendered, the
governmental liens, other than statutory impositions paid if the nullity has been rendered on
the basis of prior payment, and costs, shall be paid within one year from the date of the
judgment. This one-year period shall be suspended while an appeal is pending. If the
payment is not made within the period allowed, the judgment of nullity shall be vacated and
the case dismissed with prejudice at the request of the person against whom the judgment of
nullity was rendered.
D. After payment has been made, the party in whose favor judgment has been
rendered may apply for an ex parte order stating that the required payments have been made.
The application shall be verified and shall state, or an affidavit accompanying the application
shall state, the amount and method of payment, that the payment was made to the party
against whom the judgment has been rendered, and that a request for dismissal under
Subsection C of this Section has not been filed.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
##### **§ 47:2292** Fruits {#sec-47-2292 omnilex-key=us-la-statutes--rs-title-47--47:2292}
If an acquiring person takes corporeal possession of the property and administers the property, the acquiring person shall have the right to natural fruits, as defined in Civil Code Article 551, that are severed in the ordinary course of business prior to the judgment of nullity becoming effective, and the civil fruits, as defined in Civil Code Article 551, accruing prior to a judgment becoming effective to the extent the fruits are used to pay statutory impositions or governmental liens, or to improve the property.
*Acts 2008, No. 819, §1, eff. Jan. 1, 2009.*
#### **CHAPTER 6** USE VALUE AND FAIR MARKET VALUE
#### **PART I** USE VALUE
##### **§ 47:2301** Use value; defined {#sec-47-2301 omnilex-key=us-la-statutes--rs-title-47--47:2301}
Use value of bona fide agricultural, horticultural and timber lands means the highest value of such land when used by a prudent agricultural, horticultural or timber operator for the sole purpose of continuing the operation, as a commercial agricultural, horticultural or timber enterprise, of an existing bona fide agricultural, horticultural or timber use. Use value of bona fide marsh lands is the highest value of such land for the sole purpose of continuing the traditional use of the marsh lands for hunting, fishing, trapping or various types of aquaculture by a prudent manager of marsh lands. Use value of such land shall be so established without reference to any other criteria of value particularly, but not as a limitation, without reference to fair market value or value to the public in general.
*Added by Acts 1976, No. 702, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2302** Definitions {#sec-47-2302 omnilex-key=us-la-statutes--rs-title-47--47:2302}
A. Bona fide agricultural land is land devoted to the production for sale, in
reasonable commercial quantities, of plants and animals, or their products, useful to man, and
agricultural land under a contract with a state or federal agency restricting its use for
agricultural production; or land under contract for agricultural use pursuant to an ordinance
authorizing urban agricultural incentive zones as defined in R.S. 3:4751 through 4754.
B. Bona fide horticultural land is land devoted to the production for sale, in
reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and
horticultural land under a contract with a state or federal agency restricting its use for
horticultural production.
C. Bona fide marsh land is wetland other than bona fide agricultural, horticultural
or timber land.
D. Bona fide timberland is land stocked by forest trees of any size and specie, or
formerly having such tree cover within the last three years and not currently developed or
being used for nonforest purposes, and devoted to the production, in reasonable commercial
quantities, of timber and timber products, and timberland under a contract with a state or
federal agency restricting its use for timber production.
*Added by Acts 1976, No. 702, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2015, No. 429, §2.*
##### **§ 47:2303** Eligibility for use value assessment {#sec-47-2303 omnilex-key=us-la-statutes--rs-title-47--47:2303}
In order to be classified as bona fide agricultural, horticultural, marsh or timber land and assessed at its use value under the provisions of Article VII, Section 18(C) of the Louisiana Constitution of 1974, it must meet the definition of bona fide agricultural, horticultural, marsh or timber land as described in R.S. 47:2302 and, in the case of bona fide agricultural, horticultural, or timber land:
A. Be at least three acres in size, or have produced an average gross annual income of at least two thousand dollars in one or more of the designated classifications for the four preceding years, and
B. The landowner has signed an agreement that the land will be devoted to one or more of the designated uses as defined in R.S. 47:2302.
*Added by Acts 1976, No. 702, §3, eff. Aug. 4, 1976. Amended by Acts 1979, No. 177, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2304** Application for use value assessment {#sec-47-2304 omnilex-key=us-la-statutes--rs-title-47--47:2304}
A. A landowner, desiring a use value assessment under this Act shall be required to file an application with the assessor in the parish or district where the property is located certifying that the property is eligible for use value assessment as bona fide agricultural, horticultural, marsh or timber land as defined in Section 2 of this Act.*
B.(1) Except as provided for in Paragraph (2) of this Subsection, applications shall be filed in the parish or district where the property is located and shall be permanent as long as the property remains eligible for use value, except that in the event of a sale of the property, the purchaser must sign a new application within sixty days from the date of the sale.
(2) In the parishes of Orleans and Jefferson, such applications shall be filed at least every four years except that in the event of a sale of the property, the purchaser must sign a new application within sixty days from the date of sale.
C. In addition to the filing of an application required in Section 4(A) above, the landowner shall sign an agreement that the land will be devoted to one or more of the designated uses as defined in Section 2 of this Act.*
D to G. Repealed by Acts 1979, No. 630, §1.
Added by Acts 1976, No. 702, §4, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1999, No. 833, §1, eff. Jan. 1, 2000.
*R.S. 47:2302
##### **§ 47:2305** Loss of eligibility {#sec-47-2305 omnilex-key=us-la-statutes--rs-title-47--47:2305}
A. If land having a use value assessment ceases to meet the eligibility requirements described in Section 3 of this Act,* the owner shall be obligated to notify the assessor in the parish or district where the property is located within sixty days following the effective date of loss of eligibility. Upon notification of loss of eligibility the assessor shall reassess the property immediately, to become effective the following tax year.
B.(1) If land having a use value assessment is sold for a price four times greater than its use value, the land shall be presumed to be no longer eligible to be classified as bona fide agricultural, horticultural, marsh, or timber land. Upon application as provided in R.S. 47:2304, the purchaser shall be given the opportunity to demonstrate to the full satisfaction of the assessor:
(a) That the sales price paid includes things of value which are susceptible of appraisal including, but not by way of limitation, standing crops or timber, improvements, equipment, etc.; or
(b) That the land is actually in bona fide agricultural, horticultural, marsh, or timber land use and meets the requirements of R.S. 47:2302 and R.S. 47:2303. Such demonstration of bona fide operations may include the preparation and implementation of farm or forestry plans or programs within two years following the purchase.
(2) Upon such demonstration, the landowner shall be entitled to a use value classification.
Added by Acts 1976, No. 702, §5, eff. Aug. 4, 1976; Acts 1986, No. 527, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
*R.S. 47:2303.
##### **§ 47:2306** Penalties {#sec-47-2306 omnilex-key=us-la-statutes--rs-title-47--47:2306}
A. In the event that the landowner obtains a use value assessment by means of false certifications on his application, or fails to timely notify the assessor of loss of eligibility for use value assessment as required by Section 5(A) of this Act,* he shall be liable for a penalty equal to five times the difference between the tax under a market value assessment and the tax under a use value assessment for the tax years in which the use value assessment was attributable to the false certifications or failure to timely notify the assessor of loss of eligibility.
B. The tax collector in each parish upon notification by the assessor of a taxpayer's liability for penalty as provided in Section 6(A) above, shall have the authority and the responsibility for collecting the penalties provided for in this Section, and shall disburse said penalties, pro rata, to the same authorities as taxes for current year are disbursed.
Added by Acts 1976, No. 702, §6, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
*R.S. 47:2305.
##### **§ 47:2307** Determination of use value {#sec-47-2307 omnilex-key=us-la-statutes--rs-title-47--47:2307}
A. Agricultural and horticultural lands
(1) Formula. Use value of bona fide agricultural and horticultural lands shall be determined by the application of the following formula:
Value equals net income divided by capitalization rate.
In applying this formula the assessors shall utilize the use value table and the capitalization rate as determined by the Louisiana Tax Commission or its successor and said formula shall be applied uniformly throughout the state.
(2) Net income. To assist the assessors in the application of the formula described in Paragraph (A)(1) of this Section, and to determine the net income factor to be used in the formula, the Louisiana Tax Commission or its successor shall prepare and publish a table defining the different classifications of land, the range of production costs and gross returns based on four year averages. In preparing the use value table for agricultural and horticultural lands, the Louisiana Tax Commission or its successor shall consider the following factors:
(a) Classification
In defining classifications of land, the first four classifications of the U.S. Soil Conservation Service shall be used, with such modifications as may be required by special circumstances, provided that all land historically subject to regular and periodic flooding may be classified as Class IV land.
(b) Range of productivity
In determining the range of productivity the average soil productivity for various classifications of soils within each classification as determined by the U.S. Soil Conservation shall be used.
(c) Cost of production and gross returns--weighted average
In determining cost of production and gross returns, the Louisiana Tax Commission or its successor shall use the weighted average cost of production and gross returns, by land classification, of major agricultural commodities produced in Louisiana for the four production years immediately preceding the year in which the table is prepared. Provided, however, no negative income factor shall ever be an input factor in any such table, and if negative, said value shall be entered as zero value.
(3) Capitalization rate
The Louisiana Tax Commission, or its successor, shall determine a capitalization rate for use in determining use value by considering the following factors:
(a) physical and economic risk;
(b) effect of relative marketability of agricultural and horticultural lands on liquidity of investments;
(c) competition with other investments and prevailing interest rate; and
(d) any other appropriate factors.
In no event shall the capitalization rate be less than twelve percent.
B.(1) Marshland. The assessor of each parish containing bona fide marshland shall determine the use value of such land, as defined in R.S. 47:2302 and shall assess such land on the basis of its highest use value. In determining the use value of such lands, the assessors shall utilize the use value table prepared by the Louisiana Tax Commission or its successor which shall be applied uniformly statewide.
(2) The table prepared by the Louisiana Tax Commission shall define each different classification of marshland, a range of production within each class, and the range of returns based upon the past four-year averages.
(3) In preparing the use value table for marshland, the Louisiana Tax Commission shall consider the following factors:
(a) Classification of the marshland as either freshwater, brackish, or saltwater marshland.
(b) The income that may be produced within each class.
(c) Income derived from the traditional use of such marshland, as such uses are enumerated in R.S. 47:2301.
(d) Physical and economic risks attendant thereto.
(e) Prevailing interest rates.
(f) Liquidity of investments.
(g) Federal and state regulatory authority governing use of such marshland.
C. Timberland
(1) Formula. Use value of bona fide timberland shall be determined by the following formula:
Value equals net income divided by capitalization rate.
In applying this formula the assessors shall utilize the use value table and the capitalization rate as determined by the Louisiana Tax Commission or its successor and said formula shall be applied uniformly throughout the state.
(2) Net income. To assist the assessors in the application of the formula described in Paragraph (C)(1) of this Section and to determine the net income factor to be used in the formula, the Louisiana Tax Commission or its successor shall prepare and publish a table defining the different classifications of timberland, the range of production within each class, and the range of production costs and gross returns based on four year averages. In preparing the use value table for timberland, the Tax Commission shall consider the following factors:
(a) Classification of timberland
Class I timberland is timberland capable of producing more than 120 cubic feet of timber per acre per annum.
Class II timberland is timberland capable of producing more than 85 but less than 120 cubic feet of timber per acre per annum.
Class III timberland is timberland capable of producing less than 85 cubic feet of timber per acre per annum.
Class IV timberland is timberland capable of producing less than 85 cubic feet of timber per acre per annum and which is subject to periodic overflow from natural or artificial water courses, and which is otherwise considered to be swampland.
(b) Range of productivity
Productivity of timberland shall be determined by reference to the U.S. Forest Service Periodic Surveys and the U.S. Soil Conservation Service Woodland Classifications.
(c) Net income
Net income shall be determined by multiplying the annual cubic foot growth per acre for timber in each of the four classifications defined in Subparagraph (C)(2)(a) of this Section, as determined by the U.S. Forest Service Periodic Survey times the value per cubic foot of timber stumpage as derived from the severance tax returns and reported by the Louisiana Tax Commission or its successor less the management cost. The gross return and the management cost shall be based upon weighted averages for timber produced in Louisiana for the four-year period immediately preceding the year in which the table is prepared, as determined from figures furnished by the Louisiana Tax Commission and the Louisiana Forestry Commission.
(3) Capitalization rate
In determining an appropriate capitalization rate to be used in the use value table, the Louisiana Tax Commission or its successor shall take into consideration the following factors:
(a) physical and economic risk;
(b) effect of relative marketability of timberlands on liquidity of said investments;
(c) competition with other investments and prevailing interest rates; and
(d) any other factors which may be appropriate.
In no event shall the capitalization rate be less than ten percent.
(4) In determining the use value of lands classified as Class IV timberland, as defined in Paragraph (C)(2)(a) of this Section, the Louisiana Tax Commission or its successor shall use the net income figure employed in determining the use value of Class III timberland; but shall adjust the capitalization rate upward so as to appropriately reflect the low productivity of lands falling within classification IV as a result of overflow and siltation conditions.
*Added by Acts 1976, No. 702, §7, eff. Aug. 4, 1976. Amended by Acts 1981, Ex.Sess., No. 29, §1, eff. Nov. 19, 1981; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 230, §1.*
##### **§ 47:2308** Louisiana Tax Commission; tables; classifying land; public hearings {#sec-47-2308 omnilex-key=us-la-statutes--rs-title-47--47:2308}
Whenever the Louisiana Tax Commission or its successor is required to prepare and publish a table or make a determination or define classifications of land, it shall do so only after public hearings held pursuant to the Administrative Procedure Act.
*Added by Acts 1976, No. 702, §8, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2309** Effective date; nonapplicability {#sec-47-2309 omnilex-key=us-la-statutes--rs-title-47--47:2309}
This Act shall become effective upon signature by the governor, or, if not signed by the governor, upon the expiration of the time for bills to become law without signature by the governor. Notwithstanding the effective date stated herein, the provisions of this Act shall be effective only to the extent necessary under the provisions of Section 23 of Article VII of the constitution of Louisiana. In no event shall these provisions apply to ad valorem taxes levied for the taxable years 1976 and 1977.
*Added by Acts 1976, No. 702, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
#### **PART II** FAIR MARKET VALUE
##### **§ 47:2321** Fair market value; defined {#sec-47-2321 omnilex-key=us-la-statutes--rs-title-47--47:2321}
Fair market value is the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sale on the open market with reasonable time allowed to find a purchaser who is buying with knowledge of all the uses and purposes to which the property is best adapted and for which it can be legally used.
*Added by Acts 1976, No. 705, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2322** Definitions {#sec-47-2322 omnilex-key=us-la-statutes--rs-title-47--47:2322}
For the purposes of this Act, the following words and phrases shall have the meanings ascribed to them unless the context clearly indicates otherwise:
A. "Land" shall mean all land other than those lands assessed as agricultural, horticultural, marsh and timber lands as defined by law.
B. "Improvements for residential purposes" shall mean single family dwellings, duplex, triplex, fourplex, apartment buildings, condominiums, and mobile homes used as a residence, whether on land owned, rented, or leased.
C. "Other property" shall mean all properties not included in A or B above and shall include both real and personal property as defined herein.
D. "Real property" shall mean land and all things permanently affixed to the land.
E. "Personal property" shall mean tangible property that is capable of being moved or removed from real property without substantial damage to the property itself or the real property from which it is capable of being removed. Personal property shall include but not necessarily be limited to inventory, furniture, fixtures, machinery and equipment, and all process and manufacturing machinery and equipment, including the foundations therefor.
*Added by Acts 1976, No. 705, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2323** Criteria for determining fair market value; real and personal property; unoccupied residential immovable property {#sec-47-2323 omnilex-key=us-la-statutes--rs-title-47--47:2323}
A. The criteria for determining fair market value shall apply uniformly throughout
the state. Uniform guidelines, procedures and rules and regulations as are necessary to
implement said criteria shall be adopted by the Louisiana Tax Commission only after public
hearings held pursuant to the Administrative Procedure Act.
B. Each assessor shall follow the uniform guidelines, procedures, and rules and
regulations in determining the fair market value of all property subject to taxation within his
respective parish or district. Any manual or manuals used by an assessor shall be subject to
approval by the Louisiana Tax Commission or its successor agency.
C. Criteria.
The fair market value of real and personal property shall be determined by the
following generally recognized appraisal procedures: the market approach, the cost approach,
and/or the income approach.
(1) In utilizing the market approach, the assessor shall use an appraisal technique in
which the market value estimate is predicated upon prices paid in actual market transactions
and current listings.
(2) In utilizing the cost approach, the assessor shall use a method in which the value
of a property is derived by estimating the replacement or reproduction cost of the
improvements; deducting therefrom the estimated depreciation; and then adding the market
value of the land, if any.
(3) In utilizing the income approach, the assessor shall use an appraisal technique in
which the anticipated net income is capitalized to indicate the capital amount of the
investment which produces the net income.
D. When performing a valuation of unoccupied residential immovable property held
for sale by a juridical person prior to the initial occupancy of such property, the assessor may
when considering the income approach to value consider factors such as the estimated sales
price of the unoccupied immovable property, the estimated holding period needed to sell the
property, expenses, including expenses incurred during the holding period, and the
capitalization rate which includes the economic risks associated with the holding period. For
purposes of this Section, the initial occupancy shall mean the first occupancy of the property
by a natural person, as well as occupancy by a natural person after substantial modification
has been made to the property.
E. When performing a valuation of any affordable rental housing property, the
assessor shall not consider any of the following in determining fair market value:
(1) Income tax credits available to the property under Section 42 of the Internal
Revenue Code.
(2) Below-market interest rate on financing obtained under the Home Investment
Partnership Program under the Cranston-Gonzales National Affordable Housing Act, or the
Federal Home Loan Bank Affordable Housing Program established pursuant to the Financial
Institution Reform, Recovery, and Enforcement Act of 1989.
(3) Any other federal, state, or similar program intended to provide or finance
affordable rental housing to persons of low or moderate income and requiring restricted
occupancy and rental rates based on the income of the persons occupying such housing.
*Added by Acts 1976, No. 705, §3, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2010, No. 1044, §1; Acts 2016, No. 182, §1, eff. Jan. 1, 2017.*
##### **§ 47:2324** Data collection by the assessor {#sec-47-2324 omnilex-key=us-la-statutes--rs-title-47--47:2324}
Each assessor shall gather all data necessary to properly determine the fair market value of all property subject to taxation within his respective parish or district. In securing this data, the assessor may employ the use of self-reporting forms by property owners. When self-reporting forms are utilized by an assessor, he shall deliver the proper form or forms to each person in whose name the property is assessed, at the address shown on the assessment rolls. The form or forms shall be delivered on or before the fifteenth day of February in the year in which the property is to be appraised. Each property owner receiving a form, the parish of Jefferson excepted, shall fill out the form and return it to the assessor by the first day of April of that year or forty-five days after receipt, whichever is later. In the parish of Jefferson each property owner receiving a form shall fill out the form and return it to the assessor within forty-five days after receipt. Upon written request, the assessor may grant an extension of time in which to file, not to exceed thirty days.
*Added by Acts 1976, No. 705, §4, eff. Aug. 4, 1976. Amended by Acts 1980, No. 600, §1; Acts 1981, No. 695, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2325** Forms {#sec-47-2325 omnilex-key=us-la-statutes--rs-title-47--47:2325}
The following forms shall be used by the owners of real property to satisfy the requirements of Section 4 above.*
Exhibit A
RESIDENTIAL HOMEOWNER'S REPORT ________
This report should be filed with the ___________________ Parish Assessor's Office on or before ____________________, in accordance with Louisiana Statutes. If you need help in answering any of the questions in this report, please feel free to call on the Assessor's Office for assistance.
Owner _____________________________________________________
Mailing Address ______________________________________________
Property Address if Different ____________________________________
Legal Description _____________________________________________
___________________________________________________________
CHECK OR FILL IN WHERE APPLICABLE:
Date of Birth _______________ Social Security No. __________________
Spouse's Date of Birth ____________ Spouse's Social Security No. _______
Veteran: Yes_____ No ______
I. LAND DATA
Dimensions: Front___x___x___x___ Check if: Corner Lot __ Inside Lot__
Cost if Purchased as Vacant Land:___________Date of Acquisition ______
Zoning __________ Adverse Influences ___________________________
II. BUILDING DATA
A. HOUSE
Approx. Size ____ Sq. Ft. Approx. Age of Bldg. ____ Stories: 1 ___
1 1/2 ____ 2 ____ More ____
Number of Rooms ___ Consisting of: Bedrooms ___ Kitchen ___
Study ___ Den ___ Living Room ___ Dining Room ___ Finished Attic ___
Bath Rooms ___ Utility ___ Basement ___
Type of Construction: Wood Frame ___ Brick Veneer ___
Concrete Block ___ Other ___ and Type ___ Swimming Pool ___
Type of Foundation: Slab w/Pilings ___ Slab w/o Pilings ___ Piers ___
Insulation: Ceiling ___ Roof ___ Walls ___
Central Air ___ Window Units ___ Floor Furnace ___ Other ___
and Type ___
General Condition of Building: Good ___ Average ___ Poor ___
Adverse Influences ___________________________________________
B. GARAGE, CARPORT OR OTHER BUILDINGS
Garage
Carport
Building #1
Building #2
Size
____sq.ft.
____sq.ft.
____sq.ft.
____sq.ft.
Type of Construction:
Wood Frame
________
________
________
________
Brick Veneer
________
________
________
________
Concrete Block
________
________
________
________
Other
________
________
________
________
Type
________
________
________
________
Cost of buildings and land _______________ Date of acquisition ________
Amount of Insurance _________________________________________
III. SITE DATA
Electricity ___ Gas ___ Water ___ Storm Sewer ___
Street Surface: Concrete ___ Blacktop ___ Shells or Gravel ___
Sidewalks ___
SIGNATURE AND VERIFICATION
I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.
_________________________ _____________
Signature of Taxpayer
Date
PHOTOGRAPH OF BUILDING:
Exhibit B
APARTMENT PROPERTY REPORTING FORM
OWNER __________________________________ DATE ______________
MANAGER ____________________________________________________
PROPERTY ADDRESS _____________ MAILING ADDRESS __________
CITY ____________________ TOWN ________________ ZIP __________
LEGAL DESCRIPTION: __________________________________________
_______________________________________________________________
CHECK OR FILL IN THE APPROPRIATE SPACES:
1.
QUALITY:
LOW ___ FAIR ___ AVERAGE ___ GOOD ___ VERY GOOD ___
2.
STYLE:
NUMBER OF STORIES ___ SPLIT LEVEL ___ 1 1/2 STORY
FINISHED ____
3.
EXTERIOR WALL:
STUCCO ___ SIDING, SHINGLE, OR METAL ___ BRICK
VENEER ___ COMMON BRICK ___ FACEBRICK OR STONE ___
CONCRETE BLOCK ___
4.
FOUNDATION:
PIERS _____ RUNNING PIERS _____
5.
SWIM POOL:
HEATER _____ CHLORINATOR _____
6.
HEATING AND AIR-CONDITIONING:
FLOOR FURNACE ___ PANEL WALL ___ HEAT AND A/C ___
RADIANT ___ ELECTRIC ___ CENTRAL HOT AIR ___
SPACE ___ CEILING ___
7.
PLUMBING:
NUMBER OF FIXTURES ___ NUMBER OF ROUGH-INS ___
TUB ENCLOSURES ____
8.
FLOOR COVERING:
CARPET ___% HARDWOOD ___% VINYL ASBESTOS ___%
FANCY STONE ___%
9.
BUILT-IN APPLIANCES:
BUILT-IN RANGE-OVEN ELECTRIC ___ BUILT-IN
RANGE-OVEN GAS ___ DROP-IN RANGE-OVEN ELECTRIC ___
DROP-IN RANGE-OVEN GAS ___ MICRO-WAVE OVEN
ELECTRIC ___ DISPOSAL ___
10.
EXTRA FEATURES:
ELEVATOR LOAD ___ UTILITY ROOM ___ OUT BUILDINGS ___
OTHER: ___
11.
APARTMENTS:
NUMBER OF EFFICIENCY ___ RENTAL OF EACH ___
NUMBER OF ONE BEDROOM ___ RENTAL OF EACH ___
NUMBER OF TWO BEDROOM ___ RENTAL OF EACH ___
NUMBER OF THREE BEDROOM ___ RENTAL OF EACH ___
NUMBER OF FOUR BEDROOM ___ RENTAL OF EACH ___
NUMBER OF APARTMENT BUILDINGS ___ SIZE ___X___
NUMBER OF CLUB HOUSES ___ SIZE ___X___
NUMBER OF LAUNDRY BUILDINGS ___ SIZE ___X___
NUMBER OF SWIMMING POOLS ___ SIZE ___X___
NUMBER OF OTHERS: ______________________
EXPLAIN: ________________________________ SIZE ___X___
_________________________________________ SIZE ___X___
TOTAL FLOOR _____ SQUARE FEET
12.
PARKING:
PARKING SPACES: _____ OPEN ____ COVERED ____
13.
INCOME:
RENTALS INCLUDE: _______________________________________
__________________________________________________________
VACANCIES AT THIS TIME ______
INCOME AND EXPENSE ESTIMATES: (ITEMIZE) ______________
__________________________________________________________
__________________________________________________________
MONTHLY INCOME: ______________
ANNUAL INCOME: _____________
_________________________________ _________
OWNER'S SIGNATURE AND TITLE DATE
SIGNATURE AND VERIFICATION
I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.
_________________________ ___________
Signature of Taxpayer Date
(SEE R.S. 47:2325 IN WEST'S LSA FOR PARISH ASSESSOR'S REAL PROPERTY RECORD CARD)
Exhibit C
COMMERCIAL AND INDUSTRIAL PROPERTY
REPORTING FORM
OWNER _____________________________________ DATE ___________
MANAGER ____________________________________________________
PROPERTY ADDRESS_____________ MAILING ADDRESS __________
CITY ___________________ TOWN ________________ ZIP __________
LEGAL DESCRIPTION: _________________________________________
______________________________________________________________
CHECK OR FILL IN THE APPROPRIATE SPACES:
1.
CLASS:
MEDICAL ___MOTEL ___ INDUSTRY ___ SERVICE
STATION ___ HOTEL ___ OFFICE ___ APARTMENT ___
STORE ___ BANK ___ PARKING ___ GENERAL
BUSINESS ___ OTHER ___
2.
QUALITY:
LOW ___ FAIR ___ AVERAGE ___ GOOD ___ VERY GOOD ___
3.
STYLE:
NUMBER OF STORIES ___ SPLIT LEVEL ___ 1 1/2 STORY ___
WALL HEIGHT ___
4.
EXTERIOR WALL:
STUCCO ___ SIDING, SHINGLE OR METAL ___ BRICK
VENEER ___ COMMON BRICK ___ FACE BRICK OR
STONE ___ CONCRETE BLOCK ___
5.
HEATING AND AIR-CONDITIONING:
FLOOR FURNACE ___ PANEL WALL ___ HEAT AND
AIR-CONDITIONING ___ RADIANT ___ ELECTRIC ___
CENTRAL HOT AIR ___ SPACE ___ CEILING ___
6.
BASEMENT:
CONCRETE ___ CINDER BLOCK ___ OUTSIDE BELOW GRADE
ENTRANCE ___ UNFINISHED ___ SQUARE FEET ___
FINISHED ___ SQUARE FEET
7.
FLOOR AREAS:
1ST FLOOR ___ SQUARE FEET 2ND FLOOR ___ SQUARE FEET
3RD FLOOR ___ SQUARE FEET
TOTAL ____ SQUARE FEET
8.
EXTRA FEATURES:
ELEVATORS ___ LOAD ___ OUT BUILDINGS ___
UTILITY ROOM ___ OTHER: ______
9.
PARKING:
PARKING SPACES ___ OPEN ___ COVERED ___
10.
LAND USE:
COMMERCIAL ____ INDUSTRIAL ____
11.
FLOOR COVERING:
CARPET ___% HARDWOOD ____% VINYL ASBESTOS ___%
FANCY STONE ___% CONCRETE ___% OTHER ___%
12.
PLUMBING:
NUMBER OF FIXTURES: ___ NUMBER OF ROUGH-INS ___
13.
INCOME:
RENTALS INCLUDE: _______________________________________
__________________________________________________________
VACANCIES AT THIS TIME: __________
INCOME AND EXPENSE ESTIMATES: (ITEMIZE) ______________
__________________________________________________________
__________________________________________________________
MONTHLY INCOME: __________________
ANNUAL INCOME: _________________
___________________________________
OWNER'S SIGNATURE AND TITLE
__________________________
DATE
SIGNATURE AND VERIFICATION
I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.
____________________ _______
Signature of Taxpayer Date
(SEE R.S. 47:2325 IN WEST'S LSA FOR PARISH ASSESSOR'S REAL PROPERTY RECORD CARD)
Exhibit D
VACANT LAND
This report should be filed with the __________________ Parish Assessor's Office, in DUPLICATE on or before _______________, along with a recent snap shot of the property being reported, in accordance with Louisiana Statutes. If you need help in answering any of the questions in this report please feel free to come into the Assessor's Office for assistance.
OWNER _______________________________________________________
MAIL ADDRESS _______________________________________________
PROP ADDRESS IF DIFFERENT _________________________________
LEGAL DESCRIPTION _________________________________________
_______________________________________________________________
I. LAND DATA
DIMENSIONS: Front ___x___x___x___ CHECK IF: Corner lot ___
or Inside lot ___
DATE OF ACQUISITION ___ ___ ___ COST IF PURCHASED AS
VACANT LAND ______________ ZONING ___________________
List any adverse influences which would affect the value of your property.
_____________________________________________________________
______________________________________________________________
If larger than lot size: Number of Acres ___, and four boundaries
____________, ____________, ____________, ____________
SIGNATURE AND VERIFICATION
I declare under the penalties for filing false reports that this return has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. If the return is prepared by other than the taxpayer, his declaration is based on all the information relating to the matters required to be reported in the return of which he has knowledge.
____________________________ _______
Signature of Taxpayer Date
Notwithstanding their inclusion in the statutes the Louisiana Tax Commission or its successor, after adequate public notice and hearing may change, alter or delete any form on the basis of physical or objective factors, but may not require a homeowner to place an estimate on the value of his home. The assessor, in addition to requiring submission of the above forms by the property owner, shall have the right to require additional data pertaining to the appraisal of the property or physical inspection.
Added by Acts 1976, No. 705, §5, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
*R.S. 47:2324.
##### **§ 47:2326** Adoption and approval of forms {#sec-47-2326 omnilex-key=us-la-statutes--rs-title-47--47:2326}
Forms for use in reporting personal property, including but not limited to, inventory, furniture and fixtures, machinery and equipment, and other taxable property, shall be approved and adopted by the Louisiana Tax Commission or its successor after adequate public notice and hearing held pursuant to the Administrative Procedure Act. Such forms and the rules and regulations necessary for their administration shall be applicable throughout the state and shall be applied uniformly upon similar types of property.
*Added by Acts 1976, No. 705, §6, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2327** Confidentiality of forms {#sec-47-2327 omnilex-key=us-la-statutes--rs-title-47--47:2327}
Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used
by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana
Department of Revenue, solely for the purpose of administering the provisions of this Part
and verifying eligibility for tax credits claimed under R.S. 47:6006. The forms shall not be
subject to the provisions of the Public Records Law, provided however, that the forms shall
be admissible in evidence and subject to discovery in judicial or administrative proceedings
according to general law relating to the production and discovery of evidence subject to any
protection related to use of confidential information provided by an order under the
provisions of Code of Civil Procedure Article 1426. For purposes of this Section, forms
shall include all information provided by a taxpayer to an assessor pursuant to this Part.
*Added by Acts 1976, No. 705, §7, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2016, 2nd Ex. Sess., No. 5, §1, eff. June 28, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.*
##### **§ 47:2328** Acts of transfer; improvements; contents {#sec-47-2328 omnilex-key=us-la-statutes--rs-title-47--47:2328}
A. The act of sale or other instrument transferring property shall, where applicable, contain the total sales price, as well as the amount of any mortgages. All acts of sale or other instruments effecting transfer of real or personal property shall contain the correct names and addresses of vendee and vendor and transferee together with the municipal or street address of the property transferred, should an address be available. All parish and municipal governing authorities which have adopted a building code shall, immediately upon issuance of a permit required under said building code, furnish the appropriate assessing authority a true and correct copy of such permit.
B. The procedure for assessing, listing, and placing transferred property and property upon which improvements have been made shall apply uniformly throughout the state uniform guidelines, procedures, and rules and regulations as are necessary to determine the time when such property shall be assessed, reassessed, listed and placed on the tax rolls and as are necessary to implement same shall be adopted by the Louisiana Tax Commission and shall apply uniformly throughout the state.
*Added by Acts 1976, No. 705, §8, eff. Aug. 4, 1976. Amended by Acts 1978, No. 556, §1, eff. July 12, 1978; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2329** Property owner; failure to report; loss of right to question assessment {#sec-47-2329 omnilex-key=us-la-statutes--rs-title-47--47:2329}
Whenever any property owner fails to make any report required to be made under the provisions of this Act at the time such report becomes due, the property owner shall have no legal right or cause to question or contest the determination of fair market value by the assessor.
*Added by Acts 1976, No. 705, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2330** Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report {#sec-47-2330 omnilex-key=us-la-statutes--rs-title-47--47:2330}
A. When the property owner files a report that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the assessing authority, there shall be imposed, in addition to any other penalties provided, a specific penalty of ten percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate or in the same action for the collection of the tax.
B. When the property owner fails to file a report with the tax commission or any parish assessor and circumstances indicate that the failure to file was intentional, there shall be imposed in addition to any other penalties provided a specific penalty of ten percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for as provided in Subsection A. Circumstances which indicate intentional failure to file a report shall include but shall not be limited to payment by the same taxpayer of ad valorem tax on the same property or property in the same class in a prior year or years, signature and return by the taxpayer or the taxpayer's agent of a return receipt which accompanied delivery by certified mail of the report of value of public service property, or return of such receipt accompanying any other request for report or notice of due date of a report by an assessor. The penalty shall be in addition to any other penalty provided by law.
*Added by Acts 1976, No. 705, §10, eff. Aug. 4, 1976; Acts 1989, No. 553, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2331** Reassessment {#sec-47-2331 omnilex-key=us-la-statutes--rs-title-47--47:2331}
On and after January 1, 1978, all assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based on a reassessment of all such personal property, and such personal property shall be reappraised every year thereafter.
*Added by Acts 1976, No. 705, §11, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
##### **§ 47:2332** Date of adoption of guidelines, manuals, rules, and regulations {#sec-47-2332 omnilex-key=us-la-statutes--rs-title-47--47:2332}
All guidelines, manuals, rules and regulations approved and adopted by the Louisiana Tax Commission or its successor for use in making appraisals prior to December 31, 1977, as required by Article VII of the constitution of Louisiana shall be approved and adopted on or before December 1, 1976.
*Added by Acts 1976, No. 705, §12, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.*
#### **CHAPTER 7** THE EDUCATIONAL FACILITIES TRUST FUND DISTRICT
##### **§ 47:2341** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2341 omnilex-key=us-la-statutes--rs-title-47--47:2341}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
##### **§ 47:2342** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2342 omnilex-key=us-la-statutes--rs-title-47--47:2342}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
##### **§ 47:2343** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2343 omnilex-key=us-la-statutes--rs-title-47--47:2343}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
##### **§ 47:2344** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2344 omnilex-key=us-la-statutes--rs-title-47--47:2344}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
##### **§ 47:2345** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2345 omnilex-key=us-la-statutes--rs-title-47--47:2345}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
##### **§ 47:2346** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2346 omnilex-key=us-la-statutes--rs-title-47--47:2346}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
##### **§ 47:2347** Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006. {#sec-47-2347 omnilex-key=us-la-statutes--rs-title-47--47:2347}
*Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.*
#### **SUBTITLE IV** MISCELLANEOUS TAXES
#### **CHAPTER 1** INHERITANCE AND ESTATE TAXES
#### **PART I** INHERITANCE TAX
##### **§ 47:2401** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2401 omnilex-key=us-la-statutes--rs-title-47--47:2401}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2402** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2402 omnilex-key=us-la-statutes--rs-title-47--47:2402}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2403** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2403 omnilex-key=us-la-statutes--rs-title-47--47:2403}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2404** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2404 omnilex-key=us-la-statutes--rs-title-47--47:2404}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2405** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2405 omnilex-key=us-la-statutes--rs-title-47--47:2405}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2406** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2406 omnilex-key=us-la-statutes--rs-title-47--47:2406}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2407** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2407 omnilex-key=us-la-statutes--rs-title-47--47:2407}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2408** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2408 omnilex-key=us-la-statutes--rs-title-47--47:2408}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2409** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2409 omnilex-key=us-la-statutes--rs-title-47--47:2409}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2410** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2410 omnilex-key=us-la-statutes--rs-title-47--47:2410}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2411** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2411 omnilex-key=us-la-statutes--rs-title-47--47:2411}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2412** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2412 omnilex-key=us-la-statutes--rs-title-47--47:2412}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2413** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2413 omnilex-key=us-la-statutes--rs-title-47--47:2413}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2414** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2414 omnilex-key=us-la-statutes--rs-title-47--47:2414}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2415** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2415 omnilex-key=us-la-statutes--rs-title-47--47:2415}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2416** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2416 omnilex-key=us-la-statutes--rs-title-47--47:2416}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2417** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2417 omnilex-key=us-la-statutes--rs-title-47--47:2417}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2418** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2418 omnilex-key=us-la-statutes--rs-title-47--47:2418}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2419** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2419 omnilex-key=us-la-statutes--rs-title-47--47:2419}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2420** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2420 omnilex-key=us-la-statutes--rs-title-47--47:2420}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2421** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2421 omnilex-key=us-la-statutes--rs-title-47--47:2421}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2422** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2422 omnilex-key=us-la-statutes--rs-title-47--47:2422}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2423** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2423 omnilex-key=us-la-statutes--rs-title-47--47:2423}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2424** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2424 omnilex-key=us-la-statutes--rs-title-47--47:2424}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2425** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2425 omnilex-key=us-la-statutes--rs-title-47--47:2425}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
##### **§ 47:2426** Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010. {#sec-47-2426 omnilex-key=us-la-statutes--rs-title-47--47:2426}
*Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.*
#### **PART II** ESTATE TRANSFER TAX
##### **§ 47:2431** Levy of tax {#sec-47-2431 omnilex-key=us-la-statutes--rs-title-47--47:2431}
There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code.
*Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.*
##### **§ 47:2432** Amount of tax and time of payment {#sec-47-2432 omnilex-key=us-la-statutes--rs-title-47--47:2432}
A. Amount of tax. Wherever there is a credit allowable under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state death taxes shall be paid to the state of Louisiana.
B. Time of payment. The tax due under this part shall be due and payable prior to the filing of the United States Estate Tax Return or nine months after the death of decedent whichever comes first.
C. Changes or amendments in the United States Estate Tax Return. Any change or amendment in the United States Estate Tax Return which would result in additional taxes due the state of Louisiana under this part shall be paid thirty days after final approval of the United States Estate Tax Return.
*Amended by Acts 1972, No. 315, §3; Acts 1991, No. 243, §1, eff. July 2, 1991; Acts 1997, No. 818, §1, eff. July 1, 2004.*
##### **§ 47:2433** Interest on delinquent tax; extension of time to file an estate transfer tax return {#sec-47-2433 omnilex-key=us-la-statutes--rs-title-47--47:2433}
A. Taxes levied under this Part shall only be subject to interest as provided for in R.S. 47:1601, and such interest shall begin to accrue nine months after the date of death of the decedent and shall continue to accrue until the tax is paid. Notwithstanding any other provision of law to the contrary, no penalty or interest shall apply or be assessed when the succession is opened no later than the last day of the ninth month following the death of the decedent.
B. The secretary may accept an extension of time to file a United States Estate Tax Return for the same decedent as an extension of time to file a Louisiana estate transfer tax return.
*Amended by Acts 1952, No. 93, §1; Acts 1972, No. 315, §4; Acts 2010, No. 727, §1, eff. Jan. 1, 2010.*
##### **§ 47:2434** Intent and purpose of this Part {#sec-47-2434 omnilex-key=us-la-statutes--rs-title-47--47:2434}
It is hereby declared to be the intent and purpose of this Part to obtain for this state the benefit of the estate tax credit allowable under the provisions of the United States Internal Revenue Code, to the extent that this state may be entitled under the said provisions, by imposing additional taxes. This Part shall be liberally construed to effect that purpose.
*Acts 1991, No. 243, §1, eff. July 2, 1991.*
##### **§ 47:2435** Application of provisions {#sec-47-2435 omnilex-key=us-la-statutes--rs-title-47--47:2435}
The provisions of this Part shall apply to the estates of persons dying on or after the effective date of this Title, and shall also apply to all estates not fully distributed and now in the process of settlement, where the date of death was subsequent to February 26th, 1926, provided there is at the time this Title goes into effect a sufficient amount still due the United States Government under the Federal Revenue Act of 1926 or under Subchapter A of Chapter 3 of the Federal Internal Revenue Code, from which to make the deduction contemplated by R.S. 47:2434.
##### **§ 47:2436** Estate transfer tax return {#sec-47-2436 omnilex-key=us-la-statutes--rs-title-47--47:2436}
A. Requirements. An estate transfer tax return shall be prepared and filed by or on behalf of the heirs and/or legatees in every case where estate transfer tax is due or where the value of the deceased's net estate amounts to the sum of sixty thousand dollars or more. The estate transfer tax return shall be verified by a written declaration that it is made under the penalties imposed under this title for filing false reports or returns and that all copies of the accompanying documents are true and correct and the return shall state the full name of the deceased, his social security number, his residence at the time of death, the value of the estate and the calculation showing the computation of tax, whether or not a federal estate tax return was filed, a list of any contents of any safety deposit box which were omitted from the estate with an explanation for the omission and description of any assets standing in the name of deceased or any community property standing in the name of the deceased's spouse which was omitted from the succession with an explanation for the omission.
B. Time and place for filing returns. An estate tax return shall be mailed to both the collector of revenue and the person designated as the tax collector under the provisions of R.S. 47:2417 within nine (9) months after decedent's death or prior to the filing of a United States estate tax return, whichever comes first.
C. Regulations. The form of the estate transfer tax return and the procedure for mailing shall be in accordance with the regulation prescribed by the collector of revenue.
*Added by Acts 1972, No. 315, §1. Amended by Acts 1973, No. 202, §1.*
##### **§ 47:2437** Installment payments; agreement {#sec-47-2437 omnilex-key=us-la-statutes--rs-title-47--47:2437}
A. The secretary may enter into an agreement with the estate of a decedent
for the payment of the estate transfer tax due to the state of Louisiana on an
installment basis.
B. The agreement may be entered into only if the estate of the decedent meets
the criteria of rules and regulations established by the secretary.
C. The agreement shall provide for the payment of legal interest on the
installment payments in accordance with R.S. 13:4202 from the date that the taxes
became due under the provisions of R.S. 47:2432.
*Acts 1991, No. 244, §1, eff. July 2, 1991; Acts 2024, No. 84, §3.*
#### **PART III** REFUNDS
##### **§ 47:2451** Claims and suits for refund {#sec-47-2451 omnilex-key=us-la-statutes--rs-title-47--47:2451}
A. Claims for refund of any erroneous payment or overpayment made of estate transfer taxes paid to the secretary of the Department of Revenue shall be filed with the secretary by the latest of the following:
(1) Within fifteen months from the time the erroneous payment or overpayment was made by the taxpayer.
(2) Within six months after the judgment of the highest court in which any succession contest between the heirs and legatees becomes final.
(3) Within six months after a payment of federal estate tax, as to which tax a credit was allowed under the United States Internal Revenue Code for death taxes paid to the state of Louisiana, is refunded, in whole or in part, or a judgment of court for such refund becomes final, whichever is later.
(4) Within ninety days after filing an amended federal estate tax return if the credit allowed for death taxes paid to the state of Louisiana was reduced from the federal estate tax return filed immediately prior to the amended return.
B. In the event the claim is denied, the aggrieved taxpayer may proceed with the remedies provided in R.S. 47:1625.
C. The state treasurer shall pay any amount recovered out of the general fund.
Added by Acts 1965, No. 75, §1. Amended by Acts 1979, No. 573, §1; Acts 1989, No. 266, §1; Acts 1997, No. 658, §2; Acts 2007, No. 371, §1, eff. July 10, 2007; Acts 2010, No. 175, §5.
NOTE: SEE ACTS 1989, NO. 266, §2.
#### **CHAPTER 2** HORSE RACING LICENSE FEES
##### **§ 47:2501** Imposition of license fees {#sec-47-2501 omnilex-key=us-la-statutes--rs-title-47--47:2501}
Every person conducting horse race meetings shall pay the license fees imposed under Title 4, which shall be collected in the manner therein provided.
#### **CHAPTER 3** MISCELLANEOUS TAXES
#### **PART I** MARIJUANA AND CONTROLLED DANGEROUS SUBSTANCES TAX
##### **§ 47:2601** Imposition of tax {#sec-47-2601 omnilex-key=us-la-statutes--rs-title-47--47:2601}
There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:
(1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.
(2) Controlled dangerous substances. (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.
(b) Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2602** Definitions {#sec-47-2602 omnilex-key=us-la-statutes--rs-title-47--47:2602}
As used in this Part, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:
(1) "Controlled dangerous substance" means a drug, substance, or immediate precursor in Schedule I through V of R.S. 40:964. The term shall not include distilled spirits, wine, malt beverages, tobacco, or marijuana.
(2) "Dealer" means a person who in violation of Louisiana law manufactures, produces, ships, transports, or imports into Louisiana or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of any controlled dangerous substance, or ten or more dosage units of any controlled dangerous substance which is not sold by weight.
(3) "Marijuana" means all parts of plants of the Genus Cannabis, whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds or resin, but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination.
(4) "Secretary" means the secretary of the Department of Revenue or his duly authorized representatives.
(5) "Stamp" means the impression, device, stamp, label, or print manufactured or printed as prescribed by the secretary by the use of which the tax levied hereunder is paid.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2.*
##### **§ 47:2603** Use of stamps required {#sec-47-2603 omnilex-key=us-la-statutes--rs-title-47--47:2603}
A. Tax stamps. In order to enforce the collection of the tax levied by this Part, the secretary shall design and have printed or manufactured stamps of such size and denomination as may be determined by him and so prepared as to permit them to be easily affixed to or stamped on marijuana or controlled dangerous substances, or containers thereof.
B. Purchase of stamps. (1) All tax stamps shall be purchased from and sold by the secretary.
(2) The purchase of tax stamps required by this Part shall be made to the secretary on the form provided by the secretary. Dealers are not required to give their name, address, social security number, or other identifying information on the form.
(3) The purchaser shall pay one hundred percent of the face value for each stamp at the time of the purchase and payments may be made by cashiers check or cash.
C. Affixing stamps. Stamps shall be affixed by the dealer on the smallest container or package of marijuana or controlled dangerous substance that is subject to the tax, to permit the secretary to readily ascertain by an inspection of any dealer's stock on hand whether or not the tax has been paid. The dealer shall cause to be affixed on every gram or unit of marijuana or controlled dangerous substance on which a tax is due stamps of an amount equaling the tax due thereon, before any dealer sells, offers for sale, handles, removes, or otherwise disturbs or distributes the same. Each stamp may be used only once.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2604** Authority to issue rules and regulations {#sec-47-2604 omnilex-key=us-la-statutes--rs-title-47--47:2604}
The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Part. The secretary shall adopt a uniform system of providing, affixing, and displaying official stamps for marijuana and controlled dangerous substances on which a tax is imposed.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2605** Confidential nature of information {#sec-47-2605 omnilex-key=us-la-statutes--rs-title-47--47:2605}
Notwithstanding any law to the contrary, neither the secretary nor a public employee may reveal facts contained in a report or return required by this Part or any information obtained from a dealer; nor can any information contained in such a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this Part from the dealer making the return.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2606** Investigatory powers {#sec-47-2606 omnilex-key=us-la-statutes--rs-title-47--47:2606}
For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this Part, the secretary may examine, or cause to be examined, any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The secretary may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon the demand of the secretary, any examiner, or investigator, a court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The commissioner may also issue subpoenas.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2607** Penalties {#sec-47-2607 omnilex-key=us-la-statutes--rs-title-47--47:2607}
A. No dealer may possess any marijuana or controlled dangerous substance upon which a tax is imposed by this Part. In addition to any other criminal penalties, if a dealer possesses any marijuana or controlled dangerous substance upon which the tax has not been paid as evidenced by a stamp such dealer shall be subject to the additional penalties contained in this Part.
B. Any dealer violating this Part is subject to a penalty of one hundred percent of the tax in addition to the tax imposed by R.S. 47:2601. The penalty will be collected as part of the tax.
C. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled dangerous substances without affixing the appropriate stamps is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five years or receive a penalty of not more than ten thousand dollars, or both.
D. Nothing in this Part may in any manner provide immunity for a dealer from criminal prosecution pursuant to Louisiana law.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2608** Seizure and forfeiture of property {#sec-47-2608 omnilex-key=us-la-statutes--rs-title-47--47:2608}
A. All of the property of a dealer who in violation of this Part has failed to pay the required tax is subject to seizure and forfeiture as provided in R.S. 32:1550 et seq. For purposes herein, property shall include but not be limited to contraband as defined in R.S. 32:1550.
B. All funds collected from the seized and forfeited property shall be disbursed as set forth in this Part.
C. The filing of an action for forfeiture or seizure in accordance with the provisions of R.S. 40:2601 through 2622 shall preempt and result in a superior lien or security right in any property which is subject to seizure and sale pursuant to the provisions of this Part.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
##### **§ 47:2609** Distribution of proceeds; formula {#sec-47-2609 omnilex-key=us-la-statutes--rs-title-47--47:2609}
A. Subject to the exceptions contained in Article VII, Section 9(A) of the Constitution of Louisiana, all proceeds, penalties, and interest received from the tax imposed under the provisions of this Part shall be paid into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be credited to the state general fund.
B, C. Repealed by Acts 2001, No. 1182, §12, eff. July 1, 2001.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2; Acts 2001, No. 1182, §§7 and 12, eff. July 1, 2001.*
##### **§ 47:2610** Exceptions {#sec-47-2610 omnilex-key=us-la-statutes--rs-title-47--47:2610}
Nothing in this Part requires persons lawfully in possession of marijuana or a controlled dangerous substance to pay the tax required under this Part.
*Acts 1990, No. 90, §1, eff. Jan. 1, 1991.*
#### **PART I** FOREIGN CORPORATIONS CAPITAL STOCK TAX (REPEALED)
##### **§ 47:2611** §§2611 to 2616 Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969. {#sec-47-2611 omnilex-key=us-la-statutes--rs-title-47--47:2611}
*§§2611 to 2616 Repealed by Acts 1968, No. 105, §5, eff. Jan. 1, 1969.*
#### **PART II** TAX ON SALES AT PUBLIC AUCTION
##### **§ 47:2651** Imposition of tax {#sec-47-2651 omnilex-key=us-la-statutes--rs-title-47--47:2651}
There shall be a tax levied upon all sales of property at public auction to be imposed and collected as provided in Title 5.
#### **PART III** SWEET POTATO TAX
##### **§ 47:2701** Imposition of tax {#sec-47-2701 omnilex-key=us-la-statutes--rs-title-47--47:2701}
There shall be a tax levied on all sweet potatoes shipped in the state to be imposed and collected as provided in Title 3.
#### **PART IV** SALES TAX ON IMMOVABLE PROPERTY TRANSACTIONS [EXPIRED]
##### **§ 47:2751** §§2751 to 2759 [Expired] {#sec-47-2751 omnilex-key=us-la-statutes--rs-title-47--47:2751}
#### **PART V** VENDING MACHINE REGISTRATION FEE
##### **§ 47:2801** Repealed by Acts 1980, No. 140, §1. {#sec-47-2801 omnilex-key=us-la-statutes--rs-title-47--47:2801}
*Repealed by Acts 1980, No. 140, §1.*
#### **SUBTITLE V** EXEMPTIONS FOR INDUSTRY
#### **CHAPTER 1** CONTRACTS WITH BOARD OF COMMERCE AND INDUSTRY ON RECOMMENDATION OF GOVERNOR
##### **§ 47:3201** Purpose {#sec-47-3201 omnilex-key=us-la-statutes--rs-title-47--47:3201}
It is recognized as essential to the continued growth and development of the state of Louisiana and to the continued prosperity and welfare of the people of the state that new and existing manufacturing industries, new and existing headquarters, or new and existing warehousing and distribution establishments be encouraged to locate and remain in the state. It is also recognized that many manufacturing establishments, headquarters, or warehousing and distribution establishments which might otherwise locate or remain in Louisiana locate or move to other states because of the lower taxes imposed by such other states. It is the purpose of this Chapter to encourage the establishment and retention of manufacturing establishments, headquarters, or warehousing and distribution establishments in Louisiana by providing a procedure whereby the total state and local taxes imposed upon such establishments may be reduced, after all other tax incentives for specific sites are applied, to the levels imposed by other competing states.
*Acts 1966, Ex.Sess., No. 12, §1. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1989, No. 491, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 2005, No. 403, §1.*
##### **§ 47:3202** Requirements for exemption {#sec-47-3202 omnilex-key=us-la-statutes--rs-title-47--47:3202}
A. A contract of exemption from taxation may be entered into by the Board of
Commerce and Industry under this Chapter only if each of the following requirements are
met by the manufacturing establishment, headquarters, or warehousing and distribution
establishments seeking such exemption:
(1) The manufacturing establishment, headquarters, or warehousing and distribution
establishment must either be located in another state or be located in Louisiana and
contemplating locating in another state which has equivalent or comparable advantages as
exist at the particular area in Louisiana in which the establishment is or seeks to be located.
(2) The state in which the establishment is located or is contemplating locating must
have a total state, parish (county) and local tax structure which offers a greater tax advantage
to such establishment than does the taxing structure of Louisiana.
(3) In the case of headquarters, or manufacturing establishment or warehousing and
distribution establishment, the applicant for tax equalization may be any form of business
entity. For purposes of this Chapter, "business entity" shall mean any individual, firm, joint
venture, association, corporation, estate, partnership, business trust, receiver, syndicate, or
any other legal business entity.
(4) The sites under consideration in Louisiana and the competing state must be valid
and viable for the proposed operations.
(5) The secretary of Louisiana Economic Development shall make a recommendation
to the governor to extend an invitation to apply for tax equalization.
(6) An invitation from the governor to apply must have been received by the business
entity.
B. Each applicant shall submit to Louisiana Economic Development such certified
statements and substantiating documents as may be required to establish that each of the
requirements of this Section is satisfied.
C. Any manufacturing establishment or headquarters or warehousing and distribution
establishment applying for an exemption shall submit information indicating a good faith
effort on the part of the applicant to contract with or to do business with businesses
domiciled in the state of Louisiana.
D. Any applicant whose primary business endeavor is the commercial treatment,
disposal, or destruction of hazardous waste generated from outside Louisiana, applying for
an exemption shall submit information relative to the impact the manufacturing
establishment or headquarters or warehousing and distribution establishment has had and
will have on the environment and the history of compliance with environmental laws in this
state or any other state where the applicant has operated.
E.(1) Any applicant applying for an exemption or state-sponsored subsidy shall
designate and set a goal for awarding to economically disadvantaged businesses an amount
not less than ten percent of the value of the anticipated total procurement of goods and
services, including construction, for the exempted project, but without added expense,
provided such certified economically disadvantaged businesses are majority owned and
operated by Louisiana residents and are competent to deliver the required products and
services in a timely manner and perform the required work in a timely manner during
construction and operation of the project. The affected applicant shall submit evidence of
compliance with this Subsection to the Board of Commerce and Industry.
(2) The Board of Commerce and Industry and the Division of Economically
Disadvantaged Business shall adopt rules and regulations pertaining to the identification and
certification of economically disadvantaged businesses which qualify under this Chapter.
(3) The Board of Commerce and Industry and the Division of Economically
Disadvantaged Business shall take into consideration whether economically disadvantaged
contractors are available in granting the exemptions under this Chapter.
*Acts 1966, Ex.Sess., No. 12, §2. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1989, No. 491, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 1998, No. 32, §1; Acts 1998, No. 60, §1; Acts 2005, No. 403, §1.*
##### **§ 47:3203** Review of exemption applications and reevaluation of existing contract {#sec-47-3203 omnilex-key=us-la-statutes--rs-title-47--47:3203}
A. Applications for contracts of exemption shall be addressed to Louisiana
Economic Development. Louisiana Economic Development shall review applications to
determine whether the requirements for an exemption contract have been satisfied and shall
recommend to the Board of Commerce and Industry the appropriate action to be taken. The
Department of Revenue shall aid Louisiana Economic Development in determining whether
the tax information furnished by the applicant is true and correct. Such contracts, in addition
to providing for the exemption herein, shall include but not be limited to such terms and
conditions as shall support new or retained employment goals, investment and growth as
shall, to the satisfaction of the department, board, and governor, promote the goals of
economic development that are the purpose of this Chapter.
B. The Board of Commerce and Industry shall review any recommendations for
exemptions made by Louisiana Economic Development. If the Board of Commerce and
Industry concurs in the recommendation of Louisiana Economic Development, it shall
forward the recommendation to the Department of Revenue with the application, contract,
and all supporting documents. The Department of Revenue shall within ten days after receipt
of the notice file in writing with the Board of Commerce and Industry any objections that it
has to granting the exemption. If no objection is made, the Board of Commerce and Industry
shall send the recommendation to the governor with a finding that no objection was filed by
the Department of Revenue. If any such objection is made, the Board of Commerce and
Industry shall hold a contradictory hearing to determine whether such exemption should be
granted and the Board of Commerce and Industry shall act as arbitrator at such hearing. The
Board of Commerce and Industry shall make its recommendations in writing to the governor
for a final determination. Thereafter, the governor shall make the determination to approve
the contract as submitted within thirty days of its submission.
*Acts 1966, Ex.Sess., No. 12, §3. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1989, No. 491, §1; Acts 1998, No. 60, §1; Acts 2005, No. 403, §1.*
##### **§ 47:3204** Contracts of exemption; renegotiation; violations; lists; priority of exemptions {#sec-47-3204 omnilex-key=us-la-statutes--rs-title-47--47:3204}
A. The Board of Commerce and Industry may, after the requirements of R.S.
47:3203 have been satisfied, enter into contracts with manufacturing establishments,
headquarters, or warehousing and distribution establishments under which contracts such
establishments are granted exemption from taxes imposed by this state as provided in this
Section, upon the terms and conditions specified in this Chapter and subject to such other
terms and conditions as the board on the recommendation of Louisiana Economic
Development deems to be in the best interests of the state.
B.(1)(a) Except as otherwise provided in this Subsection, each contract of exemption
entered into under authority of this Chapter shall be reviewed and reevaluated, and shall be
subject to renegotiation, five years from the date of the execution of the contract and may be
renewed for an additional five-year period.
(b)(i) Subsequent renewals for additional periods of five years or less may be granted
to a contract holder whose contract has not expired as of the date of application for renewal
if the applicant can demonstrate the conditions of the initial contract were met and the
activities of the applicant in the state of Louisiana generate economic benefits to the state that
exceed twenty times the benefit to the applicant of the incentive provided by this Chapter for
the year preceding the request for renewal. Such benefit to the state shall be determined by
the application of nationally recognized multipliers as appropriate and set forth in the
Regional Input-Output Modeling System ("RIMS II"), or its successor publications, for the
business operations of the applicant as published by Regional Economic Analysis Division
BE-61, Bureau of Economic Analysis, U.S. Department of Commerce, Washington, D.C.
20230.
(ii) The contract holder's application for subsequent renewal shall include an
attestation by an independent public accounting firm of the calculation of the economic
benefit to the state.
(iii) In addition to the requirements of R.S. 47:3203, the Board of Commerce and
Industry shall forward its recommendations, together with the proposed contract and all
supporting documents, to Louisiana Economic Development and the Joint Legislative
Committee on the Budget. Upon receipt of the recommendations and proposed contract, the
Joint Legislative Committee on the budget shall have thirty days to approve or reject the
renewal contract.
(c) At the invitation of the governor, contracts of exemption for which the initial
five-year renewal period ended on or after December 1, 2002, but before February 2003 may
be further renewed for up to two additional five-year periods provided that the total number
of years of exemption shall not exceed twenty years. The first of the additional two renewals
authorized by this Subparagraph shall commence with the first taxable period following
August 15, 2005 and need not be contiguous with the preceding renewal period.
(2) For purposes of this Paragraph, "headquarters" shall be defined as it is defined
in other definitions contained in law. In addition, it shall be a requirement to enter the new
contract provided in this Paragraph that:
(a) After the move of such headquarters, ninety percent of the establishment's
employees shall reside in Louisiana.
(b) Ninety percent of the company's officers and managers shall have their primary
office in Louisiana.
C. Louisiana Economic Development shall review and reevaluate exemption
contracts and make recommendations to the governor and Board of Commerce and Industry
in respect to renegotiation thereof if necessary.
D. Noncompliance with any of the terms and conditions of the contract under which
exemptions are granted is grounds for termination of the contract. If the Board of Commerce
and Industry determines that noncompliance with the terms and conditions of the contract
under which exemptions are granted has occurred, it shall notify the business entity of the
determination. If the violation is not corrected within ninety days, the Board of Commerce
and Industry shall hold a hearing to determine whether the contract of exemption should be
terminated.
E.(1) All exemptions from taxation granted under contracts entered into under
authority of this Chapter shall be listed by the board, and a copy of each such listing shall be
submitted to the agencies of the state which collect the taxes from which such exemptions
have been granted. Each such collecting agency shall make and maintain a list of all such
exemptions in effect. Whenever any exemption, or any part thereof, ceases by reason of a
violation of the terms of the contract under which it was granted, or for any other cause, the
board shall notify the collecting agencies.
(2) If the collecting agencies receive notice that the exemption, or any part thereof,
has ceased by reason of a violation of the terms of the contract under which it was granted
after the establishment has already received the exemption, then the amount exempted for
the year in which the violation occurred, and for each year thereafter in which the violation
is not remedied, shall be considered a tax due as of December thirty-first of the year in which
the violation occurred, and for each year thereafter in which an exemption is used and the
violation is not remedied and it shall be collected by the collecting agencies in the same
manner and subject to the same provisions for the collection of other tax debts.
F. When entering into a contract, the Board of Commerce and Industry shall grant
to a manufacturing establishment, headquarters, or warehousing and distribution
establishment only such amount of tax exemption or exemptions as is necessary to effect
equality in amount between the taxes payable in Louisiana and the taxes which are or would
be payable in the state in which such establishment is located or is contemplating locating
as determined in this Section.
G. The contract of tax equalization shall, on an annual basis, effect equality in
amounts between the taxes payable in Louisiana and the taxes which would have been
payable in the competing state. Louisiana Economic Development may make and
promulgate such rules and regulations necessary to determine the annual equalization
amount.
H. Unless the Department of Revenue for valid written reasons recommends
otherwise, exemptions for a new or retained manufacturing establishment shall be granted
from state taxes only in the following priority:
(1) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
(2) The corporation income tax.
(3) Sales and use tax on machinery and equipment to be used in manufacturing.
(4) The sales and use taxes imposed by the state upon materials and supplies
necessary for the manufacture or production of the product of the new manufacturing
establishment.
(5) Any other taxes imposed by the state to which like businesses are subject.
I.(1) Unless the Department of Revenue for valid written reasons recommends
otherwise, exemptions from taxation for a business locating or retaining headquarters in this
state shall be granted from state taxes only in the following priority:
(a) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
(b) The corporation income tax.
(c) Sales and use tax on purchases and leases of, and repairs to, machinery and
equipment which is used in the on-site operation of the new headquarters facility.
(d) The sales and use tax on purchases of tangible personal property used in the
construction of the new headquarters facility.
(e) Any other taxes imposed by the state to which such businesses are subject.
(2) Rules and regulations concerning new headquarters contracts shall be submitted
for review to the House Committee on Ways and Means and the Senate Committee on
Revenue and Fiscal Affairs in addition to all other legislative oversight which may be
required.
J. Unless the Department of Revenue for valid written reasons recommends
otherwise, exemptions for a new or retained warehousing and distribution establishment shall
be granted from state taxes only in the following priority:
(1) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
(2) The corporation income tax.
(3) Sales and use tax on purchases and leases of, and repairs to, machinery and
equipment which is used in the on-site operation of the warehousing and distribution
establishment.
(4) The sales and use tax on purchases of materials and supplies necessary for the
on-site operation of the warehousing and distribution establishment.
(5) The sales and use tax on purchases of tangible personal property used in the
construction of the warehousing and distribution establishment.
(6) Any other taxes imposed by the state to which like businesses are subject.
K. In no event shall any exemption from ad valorem property taxes be granted under
any contract entered into under authority of this Chapter. This exemption applies only to
sales and use tax imposed by the state of Louisiana and does not apply to such taxes
authorized and levied by any school board, municipality, or other local taxing authority
notwithstanding any other provision of law to the contrary, specifically but not exclusively
R.S. 47:337.8.
L.(1) Notwithstanding the provisions of any law suspending a sales tax exemption
or exclusion, or making it inapplicable, inoperable, and of no effect, or the provisions of any
other law to the contrary, the sales and use taxes imposed by the state of Louisiana shall not
apply to purchases or leases of airplane equipment, airplane parts, and airplanes by any
commuter airline domiciled in the state.
(2) A commuter airline for the purposes of this Subsection is defined as any airline
transporting passengers and/or freight on a regularly scheduled basis, with a minimum of
twenty flights per week, whose schedule is published in the Official Airline Guide but which
has been exempted from the general rate and route regulations of the Civil Aeronautics Board
under the provisions of Section 298.11 of Subpart B of Part 298 of Chapter II of Title 14 of
the Code of Federal Regulations promulgated under the authority of Sections 1324 and 1386
of Title 49 of the United States Code. A commuter airline is further defined as any airline
having ticket counters that are staffed at airports it serves, a reservations office operating at
least twelve hours a day, seven days a week, and interline ticket and baggage agreements
through the Air Traffic Conference of America.
M. No contracts shall be entered into and no existing contracts may be renewed
pursuant to the provisions of this Section after June 30, 2025.
Acts 1966, Ex.Sess., No. 12, §4; Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff.
May 31, 1985; Acts 1987, No. 307, §1; Acts 1987, No. 356, §1; Acts 1987, No. 535, §1; Acts
1987, No. 921, §1; Acts 1989, No. 491, §1; Acts 1990, No. 783, §1, eff. July 24, 1990; Acts
1993, No. 400, §1, eff. July 1, 1993; Acts 1998, No. 60, §1; Acts 1998, No. 72, §1, eff. July
2, 1998; Acts 2002, No. 36, §1, eff. June 25, 2002; Acts 2005, No. 403, §1; Acts 2007, No.
389, §1, eff. July 10, 2007; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024,
3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4,
2024.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:3205** Rules and regulations {#sec-47-3205 omnilex-key=us-la-statutes--rs-title-47--47:3205}
Louisiana Economic Development may make and promulgate such rules and
regulations consistent with the provisions of this Chapter, as are necessary to carry out the
provisions of this Chapter.
*Acts 1966, Ex.Sess., No. 12, §6. Amended by Acts 1976, No. 381, §1; Acts 1989, No. 491, §1; Acts 2005, No. 403, §1.*
#### **CHAPTER 2** CONTRACTS WITH BOARD OF COMMERCE AND INDUSTRY FOR RELOCATING MANUFACTURING OR BUSINESS ESTABLISHMENTS ON RECOMMENDATION OF GOVERNOR (REPEALED)
##### **§ 47:4201** §§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986. {#sec-47-4201 omnilex-key=us-la-statutes--rs-title-47--47:4201}
*§§4201 to 4205 Repealed by Acts 1986, No. 361, §1, eff. July 2, 1986.*
#### **CHAPTER 3** EXEMPTIONS FOR MANUFACTURING ESTABLISHMENTS
##### **§ 47:4301** Findings and purpose {#sec-47-4301 omnilex-key=us-la-statutes--rs-title-47--47:4301}
A. The state, in order to induce industrial development in the state, seeks to encourage the establishment of new business enterprises and the retention and/or expansion of existing businesses in this state. One of the purposes of such legislation is to enlarge job opportunities for the people of Louisiana in targeted Vision 2020 businesses. It is recognized that a similar need exists, especially in times of high levels of unemployment, to encourage existing businesses that fit the Vision 2020 profile to continue operations at existing levels and, where possible, to expand those operations.
B. It is recognized as essential to the continued growth and development of the state and to the continued prosperity and welfare of the people of the state that existing Vision 2020 businesses be encouraged to continue and expand their operations in the state. It is the purpose of this Chapter to encourage the retention and modernization of such operations in Louisiana by providing a procedure whereby the taxes imposed by the state upon such businesses may be reduced in order to accomplish the purposes of this Chapter.
*Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.*
##### **§ 47:4302** Contracts of exemption; renegotiation; violation; lists {#sec-47-4302 omnilex-key=us-la-statutes--rs-title-47--47:4302}
A. The Board of Commerce and Industry with approval of the governor may,
pursuant to its rule, enter into contracts for periods not exceeding five years with businesses,
that by rule, shall be defined in a manner consistent with those persons that are defined as
an "employer" within the meaning of R.S. 51:2453(2)(f)(i) through (v) located in Louisiana
under which such persons are granted exemption from the taxes imposed by this state as
provided in R.S. 47:4305, upon the terms, conditions, and limitations specified in this
Chapter and subject to such other terms, conditions, and limitations as the board, as
established by rule or upon recommendation of the governor and Louisiana Economic
Development, deems to be in the best interests of the state.
B.(1) Each contract of exemption entered into under authority of this Chapter may
be renewed for periods of up to five years, provided that the total number of years of
exemption shall not exceed fifteen years unless otherwise provided in R.S. 47:3204(B)(1)(c).
(2) No contracts shall be entered into and no existing contracts may be renewed
pursuant to the provisions of this Section after June 30, 2025.
C. Upon violation of any of the terms and conditions of the contract under which
exemptions are granted, the Board of Commerce and Industry, with approval of the governor,
shall give notice thereof in writing, and unless the violation is corrected within ninety days,
any remaining portion of the exemption from taxation granted under any contract entered into
under this Chapter may be terminated.
D.(1) All exemptions from taxation granted under contracts entered into under
authority of this Chapter shall be listed, together with the amount of the exemptions, by the
board and a copy of each such listing shall be submitted to the agencies of the state which
collect the taxes from which such exemptions have been granted. Each such collecting
agency shall make and maintain a list of all such exemptions in effect. Whenever any
exemption, or any part thereof, ceases by reason of a violation of the terms of the contract
under which it was granted, or for any other cause, the board shall notify the collecting
agencies.
(2) If the collecting agencies receive notice that the exemption, or any part thereof,
has ceased by reason of a violation of the terms of the contract under which it was granted
after the establishment has already received the exemption, then the amount exempted for
the year in which the violation occurred, and for each year thereafter in which the violation
is not remedied shall be considered a tax due as of December thirty-first of the year in which
the violation occurred, and for each year thereafter in which an exemption is used and the
violation is not remedied and it shall be collected by the collecting agencies in the same
manner and subject to the same provisions for the collection of other tax debts.
Added by Acts 1982, No. 773, §1; Acts 2002, No. 36, §1, eff. June 25, 2002; Acts
2005, No. 403, §1; Acts 2007, No. 389, §1, eff. July 10, 2007; Acts 2024, 3rd Ex. Sess., No.
5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:4303** Review of exemption applications {#sec-47-4303 omnilex-key=us-la-statutes--rs-title-47--47:4303}
A. Applications for contracts of exemption shall be addressed to Louisiana
Economic Development, and a notice of the application and amount and type of exemption
thereof shall be transmitted to each member of the legislature and to the assessor and
governing authority of each political subdivision wherein the manufacturing establishment
is located or is to be located, at the same time that the application is sent to Louisiana
Economic Development. Louisiana Economic Development shall review applications to
determine whether the requirements for an exemption contract have been satisfied and shall
determine whether exemptions should be provided in a contract of exemption to be
recommended to the Board of Commerce and Industry. The Department of Revenue shall
aid Louisiana Economic Development in determining whether the tax information furnished
by the applicant is true and correct.
B. The Board of Commerce and Industry shall review any recommendations for
exemptions made by the governor and Louisiana Economic Development. The board shall
conduct public hearings on any application for exemption, upon such terms and under such
procedures as it shall provide by rule. The board shall forward its recommendations, together
with the proposed contract between the board and the applicant and all other supporting
documents, to Louisiana Economic Development, to the governor and the Legislative Budget
Committee, to the assessor and to each member of the legislature, and to the governing
authority of the political subdivision prior to action by the governor thereon. Upon receipt
of the recommendations and proposed contract the governor and the Legislative Budget
Committee shall each have thirty days to approve or reject the contract and, if approved, to
thereafter return the contract to the board, Louisiana Economic Development, and the
Department of Revenue for implementation.
*Added by Acts 1982, No. 773, §1; Acts 1997, No. 658, §2; Acts 2005, No. 403, §1.*
##### **§ 47:4304** Requirements for exemption {#sec-47-4304 omnilex-key=us-la-statutes--rs-title-47--47:4304}
A. In determining whether to recommend a contract of exemption from taxation, the secretary of economic development and the Board of Commerce and Industry, by rule and in its deliberations, and in determining whether to enter into such a contract of exemption, the governor and the Legislative Budget Committee may consider any and all factors which are relevant to the continued operations of the applicant, or expanded operations of the applicant, including but not limited to the following:
(1) The benefits to the state in terms of continued employment opportunities, investment in, and modernization of, facilities, expenditures for goods and services, and contributions to the revenue base of the state and local governments and the creation of new and additional permanent jobs.
(2) Competitive conditions existing in other states or in foreign nations.
(3) The economic viability of the applicant, and the effect of any tax exemptions on economic viability.
(4) The effects on applicant of temporary supply and demand conditions.
(5) The effect of casualties and/or natural disasters.
(6) The effects of United States and foreign trade policies.
(7) The effect of federal laws and regulations bearing on the economic viability within the state of the applicant.
(8) The competitive effect of like or similar exemptions granted to other applicants.
(9) Those terms and conditions of the contract that shall provide for guarantees of employment and for clawbacks in the event of nonperformance of such guarantees and such other terms and conditions as shall be favorable to the continued operation and staffing of the business.
B. No contract of exemption shall be entered into pursuant to this Chapter with any person which has been assessed any criminal penalties, pursuant to R.S. 30:2025, within twenty-four months preceding the application. The record of civil violations, pursuant to R.S. 30:2025, shall be considered before entering into a contract of exemption. Nor shall any person in default on any filing or payment to the state, to any of its agencies, or to any of its political subdivisions following a final assessment or judgment be eligible to enter into a contract pursuant to this Act*.
C. The board shall adopt rules and regulations requiring that contracts entered into hereunder shall require a good faith effort on the part of the person to contract with or to do business with businesses domiciled in the state of Louisiana.
D.(1) The board shall by rule require that any person whose primary business endeavor is the commercial treatment, disposal, or destruction of hazardous waste generated from outside Louisiana, and applying for the benefits of this Chapter shall submit information relative to the impact the person's business has had or will have on the environment and the person's history of compliance with environmental laws in this state or any other state where the applicant has operated.
(2) The board shall require that in contracting with or in doing business with another business, each entity applying for an exemption pursuant to this Chapter shall agree to give a right of first refusal to businesses domiciled in Louisiana, provided the Louisiana business can perform such contract or business activity under similar terms and conditions and at no additional cost to the entity granted the exemption under this Chapter.
E.(1) The board shall adopt rules and regulations requiring that any person applying for the benefits of this Chapter shall designate and set aside for awarding to minority-owned businesses an amount not less than ten percent of the value of the anticipated total procurement of goods and services including construction for the exempted project without added expense; provided such minority-owned businesses are majority owned and operated by Louisiana residents and are competent to deliver the required products and services in a timely manner and perform the required work in a timely manner during the construction and operation of the project.
(2) The Board of Commerce and Industry and the Governor's Office of Minority Business Enterprise shall adopt rules and regulations pertaining to the identification and certification of minority-owned businesses which qualify under this Chapter.
(3) The Board of Commerce and Industry and the Governor's Office of Minority Business Enterprise shall take into consideration whether minority contractors are available in granting the exemptions under this Chapter.
Added by Acts 1982, No. 773, §1; Acts 1987, No. 356, §1; Acts 1987, No. 535, §1; Acts 1987, No. 921, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 1998, No. 32, §1; Acts 2005, No. 403, §1.
*Acts 2005, No. 403, amending R.S. 47:3201-3205 and 4301-4306.
##### **§ 47:4305** Granting of contract {#sec-47-4305 omnilex-key=us-la-statutes--rs-title-47--47:4305}
A. Whenever the governor and the Legislative Budget Committee finds that the
contract submitted by the Board of Commerce and Industry satisfies the requirements of this
Chapter, they shall advise the Board of Commerce and Industry that it may enter into a
contract with such establishment exempting it from taxation as provided in this Section.
B. Exemptions from taxation may be granted for the following:
(1) Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
(2) The corporation income tax.
(3) Sales and use taxes imposed by the state on machinery and equipment to be used
by the applicant, on materials and building supplies, whether purchased directly or through
a contractor, to be used in repair, reconstruction, modification, or construction of plant and
facilities, and on materials and supplies necessary for or used in the manufacture or
production of the product of the applicant.
(4) Sales and use taxes imposed by the state on any other goods and services used
or consumed by the applicant.
(5) Any other taxes imposed directly by the state on the applicant.
*Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1, Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.*
##### **§ 47:4306** Rules and regulations {#sec-47-4306 omnilex-key=us-la-statutes--rs-title-47--47:4306}
Louisiana Economic Development and the Board of Commerce and Industry may
make and promulgate such rules and regulations consistent with the provisions of this
Chapter as are necessary to carry out the provisions of this Chapter.
*Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.*
#### **CHAPTER 4** LIMITED EXEMPTION FOR DOWNTOWN, HISTORIC, AND ECONOMIC DEVELOPMENT DISTRICTS
##### **§ 47:4311** Findings and purpose {#sec-47-4311 omnilex-key=us-la-statutes--rs-title-47--47:4311}
It is recognized as essential to the continued growth and development
of the state and to the continued prosperity and welfare of the people of the
state that the expansion, restoration, improvement, and development of
existing commercial structures and owner-occupied residences in downtown,
historic, and economic development districts be encouraged in order to provide
for the development and improvement of local communities, the fullest use of
underutilized resources, and the enhancement of the tax base. For these
reasons the legislature proposed and the people of Louisiana adopted Article
VII, Section 21(H) of the Constitution of Louisiana to provide a means by
which owners of such properties who expand, restore, improve, or develop
them may pay ad valorem taxes for five years based upon the assessed
valuation of the property for the year prior to the commencement of the
expansion, restoration, improvement, or development. It is the purpose of this
Chapter to provide the procedures and conditions for the granting of contracts
for such purpose by the State Board of Commerce and Industry in accordance
with the provisions of the Louisiana Constitution.
*Acts 1990, No. 503, §1.*
##### **§ 47:4312** Definitions {#sec-47-4312 omnilex-key=us-la-statutes--rs-title-47--47:4312}
For purposes of this Chapter, the following terms shall have the meanings indicated
unless the context clearly indicates otherwise:
(1) "Board" means the State Board of Commerce and Industry or its successor.
(2) "Downtown district" means a downtown development district or central business
development district created by law or pursuant to law. The board may determine whether
or not a district complies with this definition.
(3) "Economic development district" means a district created for the purpose of
economic development established by a local governing authority, in accordance with law,
or for applications received on or after July 1, 2019, an opportunity zone as designated by
the federal government pursuant to the provisions of 26 U.S.C. 1400Z-1, 1400Z-2, and
federal regulations. The board may determine whether or not a district complies with this
definition.
(4) "Historic district" means:
(a) A district listed in or pending being listed in the National Register of Historic
Places;
(b) A district created by a local governing authority in accordance with the
provisions of Chapter 16 of Title 25 of the Louisiana Revised Statutes of 1950 or in
accordance with R.S. 33:4571 et seq.; or
(c) An historic structure or structures listed individually in or pending being listed
in the National Register of Historic Places.
(5) "Local governing authority" means the governing authority of the parish in which
the downtown, historic, or economic development district is located unless the district is
located within a municipality, in which case "local governing authority" shall mean the
governing authority of the municipality. If the district is located partly in a municipality,
"local governing authority" shall mean the governing authority of the parish and the
governing authority of the municipality.
(6) "Owner-occupied residence" means any structure occupied by the owner thereof
and used principally for residential use. Such term shall also include condominium units,
duplexes, and other multiple residence structures in which the owner thereof resides.
*Acts 1983, No. 445, §1; Acts 1990, No. 503, §1; Acts 2019, No. 251, §1, eff. June 11, 2019.*
##### **§ 47:4313** Contracts of limited exemption {#sec-47-4313 omnilex-key=us-la-statutes--rs-title-47--47:4313}
A.(1) The board, with the approval of the governor and the local governing
authority, may enter into a contract granting to a property owner who proposes the
expansion, restoration, improvement, or development of a commercial structure or
structures or an owner-occupied residence in a downtown, historic, or economic
development district the right for five years after completion of the work to pay ad
valorem taxes based upon the assessed valuation of the property for the year prior to
the commencement of the expansion, restoration, improvement, or development.
(2) Such contracts shall be upon the terms, conditions, and limitations
specified in Article VII, Section 21(H) of the Constitution of Louisiana and in this
Chapter and subject to such other terms, conditions, and limitations as the board, on
recommendation of Louisiana Economic Development, deems to be in the best
interests of the state.
B.(1) On the initiative of the board or upon receipt of a written complaint that
the terms of the contract have been violated, the secretary of Louisiana Economic
Development shall cause a full investigation to be made on behalf of the board. The
secretary shall have full authority for such investigation, including but not limited to
authority to obtain reports or other pertinent records or other information from the
person to whom the limited exemption was granted by contract.
(2) Upon determination by the board that a violation of any of the terms and
conditions of the contract under which such limited exemption is granted has
occurred, the board, with approval of the governor and the local governing authority,
shall give notice thereof in writing, and unless the violation is corrected within ninety
days, any remaining portion of the limited exemption from taxation granted under
any contract entered into under this Chapter may be terminated.
C.(1) Each limited exemption from taxation granted under a contract entered
into under authority of this Chapter shall be listed, together with the amount of the
assessed valuation of the property for the year prior to the commencement of the
work, being the assessed valuation upon which the property shall be taxed for the
term of the limited exemption, by the board and a copy of each such listing shall be
submitted to the assessor of the parish in which such property is located.
(2) The assessor shall make and maintain a list of all such exemptions in
effect.
(3) Whenever any exemption ceases by reason of a violation of the terms of
the contract under which it was granted, or for any other cause, the board shall notify
the assessor who shall notify the tax collector for the parish.
*Acts 1983, No. 445, §1; Acts 1984, No. 783, §1; Acts 1990, No. 503, §1; Acts 2001, No. 9, §7, eff. July 1, 2001.*
##### **§ 47:4314** Review of exemption applications {#sec-47-4314 omnilex-key=us-la-statutes--rs-title-47--47:4314}
A. Each application for a contract of limited exemption shall be addressed
to Louisiana Economic Development. Such application shall be on such form as the
department may prescribe and shall be filed with the department. Louisiana
Economic Development shall forward the application to the local governing authority
for review.
B.(1) Upon receipt of the application, the local governing authority shall
notify each tax recipient body affected by the contract for a limited exemption and
shall make available to each such body the application and all supporting documents.
(2) Before notifying the board of its approval or disapproval of the contract
application, the local governing authority shall conduct a public hearing on the
proposed limited exemption. Notice of the time and place of the hearing shall be
published at least twice in the official journal of the local governing authority, and
at least ten days shall elapse between the first publication and the date of the hearing.
Each affected tax recipient body shall be given written notice of the hearing at least
ten days prior to such hearing.
(3) After such hearing the local governing authority shall determine whether
to approve or disapprove the application for a contract and shall make a report of the
reasons for its decision.
(4) The local governing authority shall, within sixty days after receipt of the
application from Louisiana Economic Development, file with the department a
statement of its decision to approve or disapprove the application, the reasons
therefor, and any supporting documents.
C. Louisiana Economic Development shall review applications to determine
whether the requirements for a limited exemption contract as provided in this
Chapter and the rules and regulations adopted pursuant thereto have been satisfied
and shall determine whether a contract of limited exemption should be approved and
shall make its recommendations to the board. The board shall review any
recommendation for or against a limited exemption contract made by the department.
If the board determines that a limited exemption contract shall be granted, it shall
forward the recommendation together with all supporting documents to the governor.
D. The governor shall notify the board in writing of his decision to approve
or disapprove the application within thirty days after receipt of the recommendation
of the board.
*Added by Acts 1983, No. 445, §1. Amended by Acts 1984, No. 783, §1.*
##### **§ 47:4315** Requirements for exemption {#sec-47-4315 omnilex-key=us-la-statutes--rs-title-47--47:4315}
A. A contract of exemption from taxation may be entered into by the board under
this Chapter only if each of the following requirements are met:
(1) The expansion, restoration, improvement, or development of the structure shall
comply with such standards and criteria therefor as the board, on recommendation of
Louisiana Economic Development, shall establish. The board shall provide for such review
and monitoring of the project by the department or other state or local agencies as are
necessary to assure compliance with such standards and criteria. Such standards and criteria
shall be uniform with respect to each classification of taxpayer. Separate standards and
criteria may be established for the various types of districts subject to the provisions of this
Chapter.
(2) In addition to other requirements established by this Chapter and by rules
promulgated pursuant thereto, the expansion, restoration, improvement, or development of
a certified historic structure shall also be required to meet the National Park Service
requirements for restoration projects known as the secretary of the interior's "Standards for
Rehabilitating Historic Structures", as interpreted by the Louisiana Department of Culture,
Recreation and Tourism, division of historic preservation, and subject to the division's
review and approval. As used in this Paragraph, the phrase "certified historic structure"
means any building including its structural components, which:
(a) Is listed on the National Register of Historic Places, or
(b) Is located in a registered historic district and is certified by the secretary of the
interior as being of historic significance to the district.
(3) The local governing authority shall certify that the property on which the
expansion, restoration, improvement, or development is being made is located within an
established downtown, historic, or economic development district established by a local
governing authority or in accordance with law.
(4) The project shall not have been completed prior to October 15, 1982. The board
shall not consider an application for exemption on any project if ad valorem taxes have been
paid on the basis of an assessed valuation which reflects the improvements made by the
project.
(5) When the expansion, restoration, improvement, or development is to be made to
an owner-occupied residence, a contract of exemption shall not be available unless a
minimum rehabilitation cost equal to or greater than twenty-five percent of the assessed
valuation of the improvements located on the property for the year prior to the
commencement of the expansion, restoration, improvement, or development of the
owner-occupied residence is incurred by the owner and such expansion, restoration,
improvement, or development is completed within a twenty-four month period.
(6) In addition to requirements and rules and regulations established pursuant to this
Chapter, the expansion, restoration, improvement, or development of a structure in a
federally designated opportunity zone shall also be required to meet the requirements for
investments under the provisions of 26 U.S.C. 1400Z-1, 1400Z-2, and federal regulations
relative to opportunity zones.
B. In addition to the requirements of Subsection A of this Section, each applicant for
exemption from taxation must comply with such additional requirements as shall be fixed
by rules and regulations promulgated by the board. Each applicant shall submit to Louisiana
Economic Development such certified statements and substantiating documents as may be
required to establish that each of the requirements of this Chapter and rules promulgated
pursuant to this Chapter is satisfied.
*Acts 1983, No. 445, §1; Acts 1990, No. 503, §1; Acts 1991, No. 237, §1; Acts 2019, No. 251, §1, eff. June 11, 2019.*
##### **§ 47:4316** Granting of contract {#sec-47-4316 omnilex-key=us-la-statutes--rs-title-47--47:4316}
A. Whenever the governor and the local governing authority notify the board that they have approved the application for limited exemption as provided in R.S. 47:4313, the board may enter into a contract with the applicant granting the limited exemption provided for in this Chapter.
B. The effective date of the contract shall be December 31 of the year in which effective use of the structure began after construction of the project was initiated or in which construction was essentially completed; except in Orleans Parish, in which case the effective date of the contract shall be July 31 of the applicable year.
C. The limited exemption granted pursuant to this Chapter shall be effective for a period of five years unless terminated as otherwise provided for in this Chapter.
*Added by Acts 1983, No. 445, §1.*
##### **§ 47:4317** Reports to parish assessor {#sec-47-4317 omnilex-key=us-la-statutes--rs-title-47--47:4317}
The owner of the project granted a limited exemption pursuant to the provisions of this Chapter shall file with the assessor of the parish in which the structure is located any report required by law on forms furnished by the assessor in order that the property granted the limited exemption may be separately listed on the assessment rolls. Such listing shall not affect the limited exemption granted pursuant to this Chapter.
*Added by Acts 1983, No. 445, §1.*
##### **§ 47:4318** Transfer of contract {#sec-47-4318 omnilex-key=us-la-statutes--rs-title-47--47:4318}
If the property for which the limited exemption has been granted is sold, the limited exemption may be transferred for the remainder of its term to the new owner, provided such transfer is approved by the local governing authority, the governor, and the board.
*Added by Acts 1983, No. 445, §1.*
##### **§ 47:4319** Rules and regulations {#sec-47-4319 omnilex-key=us-la-statutes--rs-title-47--47:4319}
Louisiana Economic Development and the board may make and promulgate
such rules and regulations consistent with the provisions of this Chapter as are
necessary to carry out the provisions of this Chapter.
*Added by Acts 1983, No. 445, §1.*
#### **CHAPTER 5** CORPORATE TAX APPORTIONMENT PROGRAM
##### **§ 47:4331** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-4331 omnilex-key=us-la-statutes--rs-title-47--47:4331}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
#### **CHAPTER 6** CONTRACTS FOR BUSINESSES
##### **§ 47:4351** Definitions {#sec-47-4351 omnilex-key=us-la-statutes--rs-title-47--47:4351}
For the purposes of this Chapter, the following terms shall have the meanings
indicated unless the context clearly indicates otherwise:
(1) "Board" means the State Board of Commerce and Industry or its successor.
(2) "Business" means any individual, firm, joint venture, association, corporation,
estate, partnership, business trust, receiver, syndicate, or any other legal business entity.
(3) "Contract" means a contract executed between the board and a targeted
non-manufacturing business, granting the exemption for a facility.
(4) "Department" means Louisiana Economic Development.
(5) "Exemption" means the exemption from ad valorem property tax provided by
Article VII, Section 21(L) of the Constitution of Louisiana for targeted non-manufacturing
business facilities and granted under this program.
(6) "Facility" means the new or expanded site of a targeted non-manufacturing
business's activities in Louisiana, including buildings, improvements, equipment and other
property necessary or beneficial to such operation, which is owned or leased for a term of
more than five years by the business. "Facility" does not include the land underlying the
facility and other property pertaining to the facility on which ad valorem taxes have
previously been paid, inventories, consumables, and property eligible for the manufacturing
exemption provided by Article VII, Section 21(F) of the Constitution of Louisiana.
(7) "Headquarters jobs" means executive, administrative, or professional jobs based
at a principal or regional office located in Louisiana, in which are located the principal or
regional executive officers normally constituting a principal or regional headquarters
providing corporate governance. Such principal or regional executive officers include but
shall not be limited to chief executive officer, chief operating officer, and other senior level
officers or appropriate regional equivalents.
(8) "New direct jobs" means permanent full-time positions of employment, meaning
working thirty or more hours per week, exclusive of contract labor, based at the facility and
filled by Louisiana residents, and not existing in the state prior to implementation of the
project and the effective date of the contract.
(9) "Program" means the program provided for in this Chapter for the granting of ad
valorem tax exemptions pursuant to the authority granted under Article VII, Section 21(L)
of the Constitution of Louisiana.
(10) "Project" means the establishment and operation of a new facility or expanded
existing facility in Louisiana by a targeted non-manufacturing business.
(11) "Secretary" means the secretary of Louisiana Economic Development.
(12) "Shared service center jobs" means jobs based at a business located in Louisiana
that performs specific corporate operational tasks for the business or its affiliates or
customers, such as accounting, human resources, payroll, or purchasing.
(13) "Targeted non-manufacturing business" means a business, other than a
manufacturer, that meets the requirements of R.S. 47:4354.
*Acts 2012, No. 499, §1, eff. Jan. 1, 2013.*
##### **§ 47:4352** Program administration {#sec-47-4352 omnilex-key=us-la-statutes--rs-title-47--47:4352}
There is hereby established a program to implement the exemption provided by
Article VII, Section 21(L) of the Constitution of Louisiana. The program shall be
implemented and administered by Louisiana Economic Development, which shall adopt and
promulgate such rules as are necessary for the administration of the program in compliance
with the Administrative Procedure Act except that the department may promulgate such rules
only after approval of the House Committee on Ways and Means and the Senate Committee
on Revenue and Fiscal Affairs meeting jointly within sixty days of publication of such
proposed rules in the Louisiana Register.
*Acts 2012, No. 499, §1, eff. Jan. 1, 2013; Acts 2013, No. 220, §21, eff. June 11, 2013.*
##### **§ 47:4353** Parish participation {#sec-47-4353 omnilex-key=us-la-statutes--rs-title-47--47:4353}
A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities:
(1) The parish governing authority.
(2) All municipalities in the parish which levy an ad valorem tax.
(3) All school boards in the parish which levy an ad valorem tax.
(4) The parish law enforcement district.
(5) The assessor.
B. Any one of the local governmental entities listed in Paragraph (A)(1) of this Section may withdraw the participation of a parish. The withdrawal of a participating parish shall become effective ninety days after the date upon which any one of the local governmental entities provides written notification to the secretary of its intention to discontinue participation. The withdrawal of a participating parish shall not affect existing contracts.
*Acts 2012, No. 499, §1, eff. Jan. 1, 2013.*
##### **§ 47:4354** Targeted non-manufacturing business {#sec-47-4354 omnilex-key=us-la-statutes--rs-title-47--47:4354}
A targeted non-manufacturing business shall meet all of the following requirements:
(1) The business undertakes a project to establish a new or expanded facility in the state.
(2) The primary activities at the facility are or will be among the following targeted non-manufacturing business activities: corporate headquarters, distribution facilities, data services facilities, research and development operations, and digital media and software development centers.
(3) With the exception of a business providing at least fifty new headquarters jobs or shared service center jobs, a business primarily engaged in retail sales, real estate, professional services, natural resource extraction or exploration, financial services, or venture capital funds, shall not be eligible for the program. No business engaged in gaming or gambling shall be eligible for the program.
(4) Within the time period provided in the contract, the business shall make capital expenditures of at least twenty-five million dollars for the facility, and create and maintain at least fifty new direct jobs.
(5) At least fifty percent of total annual sales by the business from a Louisiana site or sites are to out-of-state customers or buyers, or to in-state customers or buyers but the product or service is resold by the purchaser to an out-of-state customer or buyer for ultimate use, or to the federal government, or any combination thereof. The secretary, at his discretion, may include sales by closely associated affiliates of the business in determining the percentage of sales meeting this requirement.
*Acts 2012, No. 499, §1, eff. Jan. 1, 2013.*
##### **§ 47:4355** Contracts {#sec-47-4355 omnilex-key=us-la-statutes--rs-title-47--47:4355}
A. At the invitation of the secretary or any of the local governmental entities listed in R.S. 47:4353(A)(1), a targeted non-manufacturing business undertaking a project in a participating parish may apply for a contract by submitting to the department such certified statements and documentation as the department may require.
B. The secretary may recommend the project to the board for a contract upon determining the applicant meets the requirements of a targeted non-manufacturing business, and the exemption would be advantageous in a competitive site selection situation to encourage the establishment of a targeted non-manufacturing business facility which is expected to yield significant positive economic benefit to the state and the parish. The secretary, at his discretion, may include sales by affiliates of the applicant business in making the fifty percent determination required under R.S. 47:4354(5). The secretary's recommendation shall include proposed contract terms and conditions.
C. The contract shall include the following provisions:
(1) A term of ten years.
(2) Performance obligations, including required capital expenditures and new direct jobs, and the time for performance of such obligations.
(3) Monitoring by the department, reporting by the business and auditing of contract performance.
(4) Consequences of failure to perform contract obligations.
D. Upon approval by the board, the secretary shall execute the contract on behalf of the board and provide a copy of the contract to the assessor and the parish governing authority of the respective parish. The secretary shall notify the assessor and parish governing authority if a contract is suspended or cancelled.
E. In the event the secretary determines that a business has failed to meet the eligibility requirements of the program or the performance obligations of the contract, the secretary may, at his discretion, suspend or cancel the contract. A contract suspension shall remove the exemption for the year in which the failure occurred, but the secretary may lift the suspension following a year in which eligibility requirements and performance obligations are met, and the exemption shall then be restored effective for that year. A contract cancellation shall remove the exemption for the calendar year in which the failure occurred and all future years. Upon receipt of notification from the secretary that a contract is suspended or cancelled, the assessor shall adjust the property assessment in the manner provided by law. Taxes becoming due for a prior year due to removal of an exemption shall, at the discretion of the tax collector, be collectable immediately or with the taxes for the current year.
*Acts 2012, No. 499, §1, eff. Jan. 1, 2013.*
#### **SUBTITLE VI** STATE TAX REVENUE LIMIT
#### **CHAPTER 1** GENERAL PROVISIONS
##### **§ 47:5001** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5001 omnilex-key=us-la-statutes--rs-title-47--47:5001}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5002** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5002 omnilex-key=us-la-statutes--rs-title-47--47:5002}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5003** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5003 omnilex-key=us-la-statutes--rs-title-47--47:5003}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5004** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5004 omnilex-key=us-la-statutes--rs-title-47--47:5004}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5005** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5005 omnilex-key=us-la-statutes--rs-title-47--47:5005}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5006** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5006 omnilex-key=us-la-statutes--rs-title-47--47:5006}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5007** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5007 omnilex-key=us-la-statutes--rs-title-47--47:5007}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5008** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5008 omnilex-key=us-la-statutes--rs-title-47--47:5008}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5009** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5009 omnilex-key=us-la-statutes--rs-title-47--47:5009}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
##### **§ 47:5010** Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001. {#sec-47-5010 omnilex-key=us-la-statutes--rs-title-47--47:5010}
*Repealed by Acts 2001, No. 1185, §8, eff. July 1, 2001.*
#### **SUBTITLE VII** MISCELLANEOUS EXEMPTIONS
#### **CHAPTER 1** EXEMPTIONS FROM STATE AND LOCAL TAXES
##### **§ 47:6001** Tax exemption; certain aircraft {#sec-47-6001 omnilex-key=us-la-statutes--rs-title-47--47:6001}
A. No personal property tax shall be imposed on any aircraft with an operating empty
weight less than seven thousand pounds which is owned by a private individual or limited
liability company and used in 14 CFR Part 91 operation.
B. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.
*Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 283, §§1, 2, eff. Jan. 1, 2026.*
##### **§ 47:6002** Urban Land-Banking Law; acquisition of real property {#sec-47-6002 omnilex-key=us-la-statutes--rs-title-47--47:6002}
The real property of any governing authority acquired or held by the authority for the purposes set forth in the Urban Land-Banking Law* is declared to be public property and shall be exempt from any tax imposed by the state or by any parish, municipality, school board, or any political subdivision of the state except as otherwise provided by the Constitution of Louisiana. Such exemption shall terminate when the municipality sells, leases, or otherwise disposes of the property to a purchaser, lessee, or transferee who is not a public body and not otherwise entitled to tax exemption.
Acts 1984, No. 571, §2.
*R.S. 40:592.1 et seq.
##### **§ 47:6003** Work-Based Learning Tax Credit {#sec-47-6003 omnilex-key=us-la-statutes--rs-title-47--47:6003}
A. This Section shall be known and may be cited as the "Work-Based Learning Tax
Credit Act".
B. The legislature hereby finds that an insufficient number of people with adequate
levels of on-the-job training is an impediment to workforce development and economic
growth; that well-compensated jobs would be more abundant in this state if workers overall
possessed greater levels of skills and work experience; that apprenticeships and internships
are integral components of work-based learning initiatives in Louisiana's school
accountability system; and that, as a critical strategy for curbing out-migration, public
colleges and universities of this state strive to facilitate greater student participation in
work-based learning. The legislature hereby declares that establishing a tax credit which
provides incentives for businesses to employ apprentices, interns, and youth workers is in the
best economic interest of this state.
C. For purposes of this Section, the following terms shall have the meanings ascribed
to them in this Subsection:
(1) "Department" means the Department of Revenue.
(2) "Eligible apprentice" means a person who meets either of the following criteria:
(a) Has entered into a written apprentice agreement with an employer or an
association of employers as part of a registered apprenticeship program provided for in R.S.
23:381 et seq.
(b) Is enrolled in a training program accredited by the National Center for
Construction Education and Research which has no less than four levels of training and no
less than five hundred hours of instruction.
(3) "Intern" means a student learner who participates in an internship authorized and
regulated by the provisions of LAC 28:CXV.3113 or any successor regulations the Board of
Elementary and Secondary Education may publish relative to a work-based learning program
classified as an internship.
(4) "Youth worker" means an individual who has attained the age of fifteen but not
yet attained the age of twenty-four; is unemployed prior to being hired by a business that will
apply for a credit authorized by this Section; will be working in a full-time or part-time
position that pays wages that are equivalent to the wages paid for similar jobs, with
adjustments for experience and training; and meets at least one of the following criteria:
(a) Is at least eighteen years old, is no longer in school, and does not have a high
school diploma, HiSET or GED credential or high school equivalency diploma.
(b) Is a member of a household that is receiving assistance from the Family
Independence Temporary Assistance Program.
(c) Is a member of a household that is receiving benefits through the Supplemental
Nutrition Assistance Program.
(d) Is a member of a household that is receiving assistance from the Kinship Care
Subsidy Program.
(e) Is a member of a family that is receiving assistance or benefits under the
Temporary Assistance for Needy Families Program.
(f) Has served time in jail or prison or is on probation or parole.
(g) Is pregnant or is a parent.
(h) Is homeless.
(i) Is currently or was in foster care, extended foster care, or the custody of the
Department of Children and Family Services.
(j) Is a veteran.
(k) Is the child of a parent who is currently incarcerated or was released from
incarceration within the past two years.
(l) Lives in public housing or receives housing assistance such as a Section 8
voucher.
D.(1) There shall be allowed a credit against Louisiana income tax for the
employment of eligible apprentices, interns, and youth workers. The amount of the credit
for each eligible apprentice, intern, and youth worker employed for a minimum of one
hundred hours during the taxable period shall equal two dollars and fifty cents per hour of
employment or two thousand five hundred dollars, whichever is less, per taxable period.
Except as provided in Subparagraph (c) of this Paragraph, the maximum amount of tax
credits that may be granted for a calendar year, referred to hereafter in this Paragraph as the
"credit cap", shall be as follows:
(a) For the calendar year beginning January 1, 2026, and ending December 31, 2026,
the credit cap shall be one million dollars.
(b) Beginning January 1, 2027, and each January first thereafter, the credit cap for the
calendar year shall be established in accordance with the following provisions:
(i) If the secretary of the department determines that less than eighty percent of the
credit cap amount authorized for the preceding calendar year was granted, then the credit cap
for the current calendar year shall not be adjusted.
(ii) If the secretary of the department determines that at least eighty percent of the
credit cap amount authorized for the preceding calendar year was granted, then the credit cap
for the current calendar year shall be increased by one million dollars.
(c) The credit cap for a calendar year shall not exceed seven million five hundred
thousand dollars.
(2) No later than July first of each year, the secretary of the department shall publish
on the department's website a notice of the credit cap amount authorized for the calendar year
in which the notice is published. However, when the credit cap for a calendar year reaches
seven million five hundred thousand dollars, the secretary shall no longer be required to
publish notice of the credit cap amount on the department's website.
(3)(a) Beginning January 1, 2027, taxpayers shall apply for the work-based learning
tax credit on a form and in the manner prescribed by the department. The application period
shall begin on January first and conclude on February twenty-eighth of each calendar year
following the calendar year in which the credit is deemed earned. Eligible applications shall
be approved by the department on a first-come, first-served basis as determined by the
received date and time of a completed application. An application shall not be considered
complete until all information requested by the department has been received. A taxpayer is
deemed eligible upon satisfactorily demonstrating that it has met the applicable requirements
of this Section.
(b) If the aggregate amount of applications received on a single business day exceeds
the total amount of available tax credits, the department shall approve tax credits on a pro
rata basis. In the event the taxpayer is subject to proration, the taxpayer shall only be eligible
for a credit equal to the pro rata amount for the tax period deemed eligible.
E.(1) The department, in consultation with Louisiana Works, shall establish by rule
the procedures for determining an employer's eligibility for the credit relative to
apprenticeship programs.
(2) Louisiana Works shall annually provide to the department a list of businesses that
participate in the apprenticeship programs administered by Louisiana Works.
(3) In order for an employer to be eligible for a credit based upon employing a
student enrolled in a training program accredited by the National Center for Construction
Education and Research, that student shall have successfully completed no less than two
levels of training and no less than two hundred fifty hours of instruction. The department
shall establish which student enrollment and transcript data from the National Center for
Construction Education and Research are necessary in order to determine an employer's
eligibility for the credit authorized by this Section.
F.(1) The credit shall be allowed against the income tax due from a taxpayer for the
taxable period in which the credit is earned. If the credit allowed pursuant to this Section
exceeds the amount of taxes due from a taxpayer, then the taxpayer may carry any unused
credit forward to be applied against subsequent tax liability for a period not to exceed five
years. However, in no event shall the amount of the tax credit applied by a taxpayer in a
taxable period exceed the amount of taxes due from the taxpayer for that period.
(2) All entities taxed as corporations for Louisiana income tax purposes shall claim
any credit on their corporation income tax return.
(3) Individuals, estates, and trusts shall claim any credit on their income tax return.
(4) Entities not taxed as corporations shall claim their share of any credit on the
returns of the partners or members as follows:
(a) Corporate partners or members shall claim their share of any credit on their
corporation income tax returns.
(b) Individual partners or members shall claim their share of any credit on their
individual income tax returns.
(c) Partners or members that are estates or trusts shall claim their share of any credit
on their fiduciary income tax returns.
G. Credits previously granted to a taxpayer but later disallowed may be recovered
by the secretary of the department through any collection remedy authorized by R.S.
47:1561.3.
H. The department may promulgate rules in accordance with the Administrative
Procedure Act to establish the policies and criteria regarding program eligibility and any
other matter necessary to carry out the intent and purposes of this Section.
I. No credit shall be earned for the employment of eligible apprentices, interns, or
youth workers before January 1, 2026, or after December 31, 2031.
J. A taxpayer shall not receive any other incentive for the hiring of an eligible youth,
intern, or apprentice for which the taxpayer has received a tax credit pursuant to this Section.
*Acts 2025, No. 376, §2, eff. Jan. 1, 2026.*
##### **§ 47:6004** Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019. {#sec-47-6004 omnilex-key=us-la-statutes--rs-title-47--47:6004}
NOTE: See Acts 2019, No. 202, re: applicability.
##### **§ 47:6005** Qualified new recycling manufacturing or process equipment and service contracts {#sec-47-6005 omnilex-key=us-la-statutes--rs-title-47--47:6005}
A. For the purposes of this Section:
(1) "Beneficial use" means the use of waste material for some profitable purpose
(e.g., incorporating sludge into soil to amend the soil). Avoidance of processing or disposal
cost alone does not constitute beneficial use.
(2) "Conventional disposal" means the disposal as waste in a cell at a landfill. It
shall not include any application specifically approved by the department as a beneficial use
(e.g., alternate daily cover).
(3)(a) "Industrial solid waste" means solid waste generated by a manufacturing,
industrial, or mining process, or which is contaminated by solid waste generated by such a
process. Such waste may include, but is not limited to, waste resulting from the following
manufacturing processes: electric power generation; fertilizer/agricultural chemicals; food
and related products; by-products; inorganic chemicals; iron and steel manufacturing; leather
and leather products; nonferrous metals manufacturing/foundries; organic chemicals; plastics
and resins manufacturing; pulp and paper industry; rubber and miscellaneous plastic
products; stone, glass, clay, and concrete products; textile manufacturing; and transportation
equipment.
(b) This term shall not include hazardous waste regulated under the Louisiana
hazardous waste regulations or under federal law, or waste which is subject to regulation
under the Office of Conservation's Statewide Order No. 29-B or by other agencies.
(4) "Post-consumer waste material" means any product generated by a business or
consumer which has served its intended end use, and which has been separated from solid
waste for the purposes of collection, marketing, and disposition and which does not include
secondary waste material, hazardous waste, or demolition waste.
(5)(a) "Process" means a method or technique, including recycling, recovering,
compacting (but not including compacting which occurs solely within a transportation
vehicle), composting, incinerating, shredding, baling, recovering resources, pyrolyzing, or
any other method or technique designed to change the physical, chemical, or biological
character or composition of a solid waste to render it safer for transport; reduced in volume;
or amenable for recovery, storage, reshipment, or resale.
(b) The definition of process shall not include treatment of wastewaters to meet state
or federal wastewater discharge permit limits. Neither shall the definition include activities
of an industrial generator to simply separate wastes from the manufacturing process.
(6)(a) "Qualified new recycling manufacturing or process equipment" means new
machinery or new apparatus used exclusively to process post-consumer waste material,
recovered material, or both, and manufacturing machinery used exclusively to produce
finished products, the composition of which is at least fifty percent post-consumer waste
material, recovered material, or both.
(b) For purposes of this Section, "qualified new recycling manufacturing or process
equipment" shall not include vehicles, structures, machinery, equipment, or devices used to
store or incinerate waste material, or construction equipment or farm equipment used in the
process.
(7) "Qualified service contracts" means any service contracts utilized by a
nonhazardous industrial waste generator or a nonhazardous industrial waste beneficial user
to implement Department of Environmental Quality-approved beneficial use programs for
nonhazardous industrial waste streams as defined under the department's Solid Waste Rules
and Regulations so as to avoid conventional disposal of such waste in a landfill.
(8) "Recovered material" means recovered materials as defined in R.S. 30:2412 and
which would otherwise be processed or disposed of as nonhazardous solid waste.
(9) "Secondary waste material" means waste material generated after the completion
of a manufacturing process.
(10)(a) "Solid waste" means any garbage, refuse, or sludge from a wastewater-treatment plant, water-supply treatment plant, or air pollution-control facility, and other
discarded material, including solid, liquid, semisolid, or contained gaseous material resulting
from industrial, commercial, mining, and agricultural operations, and from community
activities.
(b) Solid waste shall not include solid or dissolved material in domestic sewage;
solid or dissolved materials in irrigation-return flows; industrial discharges that are point
sources subject to permits under R.S. 30:2075; source, special nuclear, or by-product
material as defined by the Atomic Energy Act of 1954 (68 Stat. 923 et seq.), as amended; or
hazardous waste subject to permits under R.S. 30:2171 et seq.
B.(1) In order to qualify for the tax credit provided for in this Section, the taxpayer
shall apply for certification from the secretary of the Department of Environmental Quality
that the qualified new recycling manufacturing or process equipment purchased or the
services contracted for are qualified new recycling manufacturing or process equipment or
qualified service contracts as defined herein. Included with the application for certification
shall be a statement acknowledging that the taxpayer shall use a good faith effort to utilize
post-consumer waste material or recovered material, or has used the equipment or services
contracted for to implement a Department of Environmental Quality-approved beneficial use
program for a nonhazardous industrial waste stream, which was generated within the state
or was destined to be landfilled within the state.
(2) The certification shall specify the following:
(a) The date of purchase of the qualified new recycling manufacturing or process
equipment, the description of the equipment, and the cost.
(b) The date of the qualified service contract, a description of such contract, and its
cost.
(c) The equipment and/or service has not previously qualified for a credit pursuant
to this Section either for the owner or for a previous owner.
(3) Prior to certification, the secretary of the Department of Environmental Quality
shall determine that any recovered material proposed to be recycled or beneficially used is
a nonhazardous solid waste or nonhazardous industrial solid waste under applicable state and
federal law or regulation.
(4) Upon certification, the secretary of the Department of Environmental Quality
shall submit a copy thereof to the taxpayer and the secretary of the Department of Revenue.
The secretary shall also submit a copy of the certification to the commissioner of
administration who shall approve the certification prior to a credit being granted.
C.(1) A taxpayer who purchases qualified new recycling manufacturing or process
equipment or qualified service contracts, or both, as defined in this Section and certified by
the secretary of the Department of Environmental Quality to be used or performed
exclusively in this state shall be entitled to a credit against any income taxes imposed by the
state in an amount equal to fourteen percent of the cost of the new recycling manufacturing
or process equipment or qualified service contract, or both, less the amount of any other tax
credits received for the purchase of such equipment or contract, or both.
(2)(a) When filing a tax return that includes a claim for a credit pursuant to this
Section, the taxpayer shall include a copy of the certification and a statement that the new
recycling manufacturing or process equipment is in use or the applicable service contract was
contracted for in the applicable taxable period and the equipment and/or the service
contracted for is used or was performed, exclusively in Louisiana. The taxpayer shall include
with the statement an estimate of the amount of post-consumer waste material or recovered
material utilized, or the amount of nonhazardous industrial waste beneficially used.
(b) If the qualified new recycling manufacturing or process equipment is sold or
exchanged before the entire credit is claimed, the portion of the credit otherwise allowable
shall be allowed in the period of sale or exchange and any unused credit shall be canceled
for all future periods. Any credit shall be valid in the taxable period in which the
certification is approved.
D.(1) The amount of the credit claimed in the taxable period for which certification
of equipment is received, and the amount of credit claimed therefor in each taxable period
thereafter, shall not exceed twenty percent of the amount of the total credit allowable. In no
case shall the credit claimed exceed fifty percent of the tax liability which would be
otherwise due for that taxable period. Any unused credit for a taxable year in which a credit
is allowed may be carried forward to subsequent years until the credit is exhausted. Total
credits certified by the secretary of the Department of Environmental Quality in any calendar
year shall not exceed three million six hundred thousand dollars.
(2) Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.
E. The secretary of the Department of Environmental Quality, in consultation with
the secretary of the Department of Revenue, shall promulgate rules and regulations
establishing technical specifications and certification requirements for the qualification of
new recycling manufacturing or process equipment and/or service contracts for the credit
established pursuant to this Section.
F. In addition to the information required in R.S. 47:1517, the annual tax exemption
budget shall include information setting forth the number of certifications that were approved
during the preceding fiscal year, the cost of each type of new recycling manufacturing or
process equipment and/or service contract which has been certified as qualifying for the
credit, the total amount of post-consumer waste material or recovered material utilized, or
the amount of nonhazardous industrial waste reused, and other applicable information in
addition to the information required by R.S. 47:1517.
G. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 1991, No. 359, §1; Acts 1991, No. 1052, §1, eff. July 29, 1991; Acts 1996, No.
26, §1; Acts 1998, No. 8, §1; Acts 2002, 1st Ex. Sess., No. 38, §1, eff. April 18, 2002; Acts
2005, No. 319, §1, eff. June 30, 2005; Acts 2015, No. 125, §2, eff. July 1, 2015; §5, eff. July
1, 2018; Acts 2015, No. 357, §§1, 2, eff. June 29, 2015; Acts 2016, 1^st^ Ex. Sess., No. 29, §2;
Acts 2017, No. 400, §§1, 2, and 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3,
eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6006** Tax credits for local inventory taxes paid {#sec-47-6006 omnilex-key=us-la-statutes--rs-title-47--47:6006}
A.(1) There shall be allowed a credit against Louisiana income tax for ad valorem
taxes paid to political subdivisions on inventory held by manufacturers, distributors, and
retailers.
(2) There shall be allowed a credit against Louisiana income tax for ad valorem taxes
paid to political subdivisions on natural gas held, used, or consumed in providing natural gas
storage services or operating natural gas storage facilities.
(3)(a) For payments of ad valorem taxes made on or after July 1, 2026, no taxpayer
taxed for federal income tax purposes as either a C-corporation or an estate or trust subject
to the tax levied pursuant to the provisions of R.S. 47:300.1 shall earn the credit provided
for in Paragraphs (1) and (2) of this Subsection. However, the credit may be earned by
cooperatives if the cooperative is allowed a federal income tax deduction for any patronage
dividend paid or allocated to its members.
(b) For payments of ad valorem tax made on or after July 1, 2026, a taxpayer taxed
as an S corporation for federal income tax purposes may earn the credit only with regard to
amounts which flow-through to shareholders and in proportion to amounts calculated
pursuant to R.S. 47:287.732(B).
(4) Any taxpayer prohibited from earning a credit pursuant to Subparagraph (3)(a)
of this Subsection may carry forward any remaining credits for an additional ten years from
the date that the credits would have expired under the provisions of this Section. This
additional carry forward period shall not apply to any credits for which the carry forward
period expired prior to January 1, 2025. For taxable periods beginning on or after January
1, 2025, credit amounts earned by taxpayers taxed as a C-corporation for federal income tax
purposes that exceed the taxpayer's tax liability shall not be eligible for refund and may only
be used as a credit against subsequent Louisiana corporation income tax liability.
B.(1) Credits for taxes paid by corporations shall be applied to state corporation
income taxes, unless an election to flow-through the credit pursuant to R.S. 47:287.732(B)
has been made for the taxable period. If such an election has been made, the credit shall be
claimed by the shareholders of the S corporation to the extent allowable thereunder. Credit
for taxes paid by unincorporated persons and pass-through entities shall be applied to state
personal income taxes. The secretary shall make a refund to the taxpayer in the amount to
which he is entitled from the current collections of the taxes collected pursuant to Chapter
1 of Subtitle II of this Title. Unless otherwise provided, if the amount of the credit authorized
pursuant to Subsection A of this Section exceeds the amount of tax liability for the tax year,
the following amounts of the excess credit shall either be refundable or may be carried
forward as a credit against subsequent Louisiana income tax liability for a period not to
exceed ten years, as follows:
(a) Taxpayers whose ad valorem taxes eligible for the credit authorized pursuant to
this Section paid to all political subdivisions in the taxable year was less than or equal to five
hundred thousand dollars shall be refunded all of the excess credit.
(b) Taxpayers whose ad valorem taxes eligible for the credit authorized pursuant to
this Section paid to all political subdivisions in the taxable year was more than five hundred
thousand dollars, but less than or equal to one million dollars, shall be refunded seventy-five
percent of the excess credit, and the remaining twenty-five percent of the excess credit shall
be carried forward as a credit against subsequent tax liability for a period not to exceed ten
years.
(c) Taxpayers whose ad valorem taxes eligible for the credit authorized pursuant to
this Section paid to all political subdivisions in the taxable year was more than one million
dollars shall be refunded seventy-five percent of the first one million dollars of excess credit,
and the remaining amount of the credit shall be carried forward as a credit against subsequent
tax liability for a period not to exceed ten years.
(2) Each taxpayer allowed a credit under this Section shall claim the credit on its
separately filed income tax return.
(3)(a) Subparagraphs (1)(a) and (b) of this Subsection shall not apply to any new
business entity formed or registered to do business in this state after April 15, 2016.
(b) New business entities formed or first registered to do business in this state after
April 15, 2016, whose ad valorem taxes paid to all political subdivisions in the taxable year
was less than ten thousand dollars shall be refunded all of the excess credit.
(c) New business entities formed or first registered to do business in this state after
April 15, 2016, whose ad valorem taxes paid to all political subdivisions in the taxable year
was ten thousand dollars or more, but no more than one million dollars shall be refunded
seventy-five percent of the excess credit, and the remaining twenty-five percent of the credit
shall be carried forward as a credit against subsequent tax liability for a period not to exceed
ten years.
(4) Notwithstanding any provision in this Section to the contrary, for a manufacturer,
as defined in Subparagraph (C)(3)(b) of this Section, if the amount of the credit authorized
pursuant to Subsection A of this Section exceeds the amount of tax liability for the tax year,
the excess credit shall not be refundable and may only be carried forward as a credit against
subsequent Louisiana income tax liability for a period not to exceed ten years and shall not
be refundable.
C. For purposes of this Section, the following terms shall have the meanings ascribed
to them:
(1) "Distributor" means a person engaged in the sale of products for resale or further
processing for resale.
(2) "Inventory" means the aggregate of those items of tangible personal property that
are held for sale in the ordinary course of business, are currently in the process of production
for subsequent sale, or are to physically become a part of the production of such goods.
(a) "Inventory" shall include the following:
(i) Goods or commodities awaiting sale that include but are not limited to the
merchandise of a retail or wholesale concern, the finished goods of a manufacturer, the
commodities from farms, mines, and quarries, and goods that are used or trade-in
merchandise and by-products of a manufacturer.
(ii) Goods or commodities that are in the course of production.
(iii) Raw materials and supplies that will be consumed in the Louisiana
manufacturing process.
(iv) Any item of tangible personal property owned by a retailer that is available for
or subject to a short-term rental and that will subsequently or ultimately be sold by the
retailer. For purposes of this Section, the term "short-term rental" shall mean a rental of an
item of tangible personal property for a period of less than three hundred sixty-five days, for
an undefined period, or under an open-ended agreement.
(b) "Inventory" shall not include the following:
(i) Oil stored in tanks held by a producer prior to the first sale of the oil, and oil
otherwise exempt from ad valorem taxation pursuant to the provisions of the Constitution
of Louisiana.
(ii) Items that would otherwise be considered inventory at any time following the
initial lease by the taxpayer of such items. The provisions of this Item shall not include the
rental of tangible personal property as provided for in Item (a)(iv) of this Paragraph.
(iii) Items that would otherwise be considered inventory any time after the taxpayer
has commenced depreciating the item on the taxpayer's federal tax return. The provisions
of this Item shall not include the rental of tangible personal property as provided for in
Item(a)(iv) of this Paragraph.
(iv) Items that have been subject to use by the taxpayer when owned for more than
eighteen months. The provisions of this Item shall not include the rental of tangible personal
property as provided for in Item (a)(iv) of this Paragraph.
(v) Items that are otherwise exempt from ad valorem taxation pursuant to the
provisions of the Constitution of Louisiana, including, goods, commodities, or personal
property stored in the state for use in interstate commerce as provided for in Article VII,
Section 21(D)(3) of the Constitution of Louisiana.
(3) "Manufacturer" shall mean one of the following:
(a) A person engaged in the business of working raw materials into wares suitable
for use or which gives new shapes, qualities, or combinations to matter which already has
gone through some artificial process.
(b) A person who meets the definition of "manufacturer" as provided in
Subparagraph (a) of this Paragraph and who has claimed the ad valorem exemption under
Article VII, Section 21(F) of the Constitution of Louisiana during the taxable year in which
the local inventory taxes were levied.
(4) "Retailer" means a person engaged in the sale of products to the ultimate
consumer. The term "retailer" shall also include a person engaged in the short-term rental
of tangible personal property classified under code numbers 532412 and 532310 of the North
American Industry Classification System published by the United States Bureau of Census
and who is registered with the Department of Revenue as a retailer as defined in this Section.
D. The credit provided in this Section shall be allowed for one hundred percent of
inventory taxes paid to political subdivisions.
E. At any time after a finding of overvaluation or misclassification of inventory for
the purposes of this credit by audit or on appeal by the Board of Tax Appeals or court that
last reviews the matter, the secretary of the Department of Revenue may intervene in any
proceeding related to the valuation or classification of property as inventory for which a
credit will be claimed pursuant to this Section.
F-H. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024
Acts 1991, No. 153, §1; Acts 1994, No. 28, §1; Acts 2002, No. 11, §1, eff. for all
taxable periods beginning after Dec. 31, 2002; Acts 2005, No. 363, §1; Acts 2015, No. 133,
§1; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2015, No. 415, §1, eff. Jan. 1, 2016;
Acts 2016, 2^nd^ Ex. Sess., No. 4, §1, eff. June 28, 2016; Acts 2016, 2^nd^ Ex. Sess., No. 5, §2,
eff. June 28, 2016; Acts 2017, No. 338, §1, eff. June 22, 2017; Acts 2017, No. 385, §1, eff.
June 23, 2017; Acts 2020, 2^nd^ Ex. Sess., No. 50, §1, eff. Jan. 1, 2021; Acts 2020, 2^nd^ Ex.
Sess., No. 56, §1, eff. Nov. 5, 2020; Acts 2020, 2^nd^ Ex. Sess., No. 59, §1, eff. Nov. 5, 2020;
Acts 2024, 3rd Ex. Sess., No. 5, §§1, 3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6,
§1, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025,
No. 412, §1, eff. June 20, 2025.
NOTE: See Acts 2015, No. 415, §2, re:applicability.
NOTE: See Acts 2016, No. 662, §2, re:applicability.
NOTE: See Acts 2017, No. 338, §2, and No. 385, §2, re:applicability.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6006.1** Tax credits for taxes paid with respect to vessels in Outer Continental Shelf Lands Act Waters {#sec-47-6006.1 omnilex-key=us-la-statutes--rs-title-47--47:6006.1}
A. There shall be allowed a credit against any Louisiana income tax for ad valorem
taxes paid to political subdivisions on vessels in Outer Continental Shelf Lands Act Waters
as certified to the assessor pursuant to R.S. 47:1956(B) within the calendar year immediately
preceding the taxable year of assessment of such vessel. For purposes of this Section, ad
valorem taxes shall be deemed to be paid to political subdivisions when they are paid either
in money or by applying credits established pursuant to R.S. 47:2132.
B. Notwithstanding anything to the contrary in Chapter 1 of Subtitle II of this Title,
as amended, the following rules shall apply with respect to the application of the credit
established in Subsection A of this Section:
(1) The credit for taxes paid by or on behalf of a corporation shall be applied against
Louisiana income taxes of the corporation. However, any credit allowable to any member
of an affiliated group of corporations, as defined in Section 1504 of the Internal Revenue
Code of 1954, as amended, shall be applied against Louisiana income taxes of the member
and any other member of the affiliated group of corporations until the entire amount of the
credit has been applied against Louisiana income taxes.
(2) The credit for taxes paid by an individual shall be applied against Louisiana
personal income taxes.
(3) The credit for taxes paid by or on behalf of a corporation classified under
Subchapter S of the Internal Revenue Code of 1954, as amended, as an S corporation shall
be applied first against any Louisiana corporation income tax due by the S corporation, and
the remainder of any credit shall be allocated to the shareholder or shareholders of the S
corporation in accordance with their respective interests and applied against the Louisiana
income tax of the shareholder or shareholders of the S corporation.
(4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the
partners according to their distributive shares of partnership gross income and applied against
any Louisiana income tax liability of the partners.
(5) The character of the credit for taxes paid by or on behalf of a partnership or S
corporation and allocated to the partners or shareholders, respectively, of such partnership
or S corporation, shall be determined as if such credit were incurred by such partners or
shareholders, as the case may be in the same manner as incurred by the partnership or S
corporation, as the case may be.
(6) The credit for taxes paid by an estate or trust shall be applied against the
Louisiana income tax imposed on estates and trusts.
C. Notwithstanding any other provision of law to the contrary in this Title, any
excess of allowable credit established by this Section over the aggregate tax liabilities against
which the credit can be applied, as provided in this Section, shall constitute an overpayment,
as defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment
from the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title,
together with interest as provided in R.S. 47:1624. The right to a credit or refund of an
overpayment shall not be subject to the requirements of R.S. 47:1621(B). All credits and
refunds, together with interest thereon, must be paid or disallowed within ninety days of
receipt by the secretary of the claim for refund or credit. Failure of the secretary to pay or
disallow, in whole or in part, any claim for a credit or a refund shall entitle the aggrieved
taxpayer to proceed with the remedies provided in R.S. 47:1625.
D.(1) For the purpose of allowing the credit or refund for ad valorem taxes paid to
political subdivisions as provided herein, the term "vessel" shall include ships, oceangoing
tugs, towboats, and barges. The term "Outer Continental Shelf Lands Act Waters" as used
herein shall have the meaning ascribed to it in R.S. 47:1702.
(2) The acceptance by the sheriff and ex officio tax collector of the ad valorem taxes
paid by a taxpayer as certified under R.S. 47:1956(B) shall conclusively establish: that such
property was properly classified as a "vessel", for purpose of this Section; that such vessel
was "principally operated" in Outer Continental Shelf Lands Act Waters during the
applicable tax year; and that such taxpayer shall be entitled to a credit or refund pursuant to
this Section.
E. The credit provided in this Section shall be allowed as follows:
(1) For ad valorem taxes on Outer Continental Shelf Lands Act Waters vessels paid
to political subdivisions on or after July 1, 1994, and before June 30, 1995, the credit shall
be sixty percent of such taxes paid.
(2) For ad valorem taxes on Outer Continental Shelf Lands Act Waters vessels paid
to political subdivisions on or after July 1, 1995, and before June 30, 1996, the credit shall
be eighty percent of such taxes paid.
(3) For ad valorem taxes on Outer Continental Shelf Lands Act Waters vessels paid
to political subdivisions on or after July 1, 1996, the credit shall be one hundred percent of
such taxes paid.
F.(1) Nothing herein and any taxes paid by a taxpayer relative to any vessel, as
defined herein, shall in any way prohibit any taxpayer from the payment of ad valorem taxes
under protest or to otherwise resist the collection of such ad valorem taxes. Further, nothing
in this Section shall affect, define, interpret, in whole or in part, or otherwise determine the
applicability of the international trade exemption in Article VII, Section 21(C)(16) of the
Constitution of Louisiana or any other applicable rights, exemptions, exclusions,
preemptions, or peremptions under the Constitution of Louisiana as amended, the
Constitution of the United States as amended, all treaties and executive agreements of the
United States, all intrastate agreements and compacts between Louisiana and other states, all
laws of Louisiana as amended, and all laws of the United States of America as amended.
(2)(a) If a taxpayer pays ad valorem taxes under protest, the taxpayer shall notify the
Department of Revenue by submitting a copy of the payment under protest notice, along with
a copy of the lawsuit that was filed. Notice shall be provided to the department within five
business days of the date the lawsuit is filed. If the taxpayer prevails in the suit against the
political subdivision, the amount of the credit issued under the provisions of this Section for
ad valorem taxes paid by the taxpayer that the court determined not to be due shall be subject
to recapture by the department as provided for in R.S. 47:1621(E), with interest at the rate
provided in R.S. 9:3500(B)(1), except as may be otherwise provided in Subsection G of this
Section. The taxpayer and the local taxing authorities shall notify the department of the
decision by submitting a copy of the final, non-appealable judgment to the department.
(b) Any action by the Department of Revenue to recapture the tax credits shall be
initiated within two years from the date that the department receives notice of the final
judgment in the suit related to the payment of the taxes under protest.
G.(1) Notwithstanding any contrary provision of R.S. 47:2134(C), if a suit is timely
filed and the sole challenge in the suit is a challenge of the legality of the ad valorem tax on
vessels in Outer Continental Shelf Lands Act waters, the collecting officer or officers shall
not be required to segregate the amount paid under protest or hold the amount paid under
protest in escrow pending the outcome of the suit.
(2) The Department of Revenue shall not pursue any action to recapture credits
issued for ad valorem taxes related to a suit challenging the legality of the ad valorem tax on
vessels in Outer Continental Shelf Lands Act waters if the taxpayer prevails, the collecting
officer or officers was not required to segregate or escrow the amount paid in accordance
with this Subsection, and the taxpayer does not receive a refund of the ad valorem taxes paid
from the collecting officer or officers.
(3) In the event the taxpayer prevails in a suit challenging the legality of the ad
valorem tax on vessels in Outer Continental Shelf Lands Acts waters and the collecting
officer or officers refunds any amount paid under protest that was not required to be
segregated or held in escrow, the taxpayer shall file an amended tax return within sixty days
of the date of issuance of the refund reflecting the amount of the refund and any interest paid
on the refunded amount as a reduction in the ad valorem tax credit originally received for the
taxes paid under protest. Any taxpayer failing to file an amended return as set forth in this
Subsection shall be subject to the penalty provided for in R.S. 47:1602.
(4) This Subsection shall not apply to any payment under protest made by a taxpayer
challenging the correctness of an assessment as provided in R.S. 47:2134(B).
H. Taxpayers that pay ad valorem taxes for the 2020 tax year that are eligible for the
credit provided by this Section but are paid after December 31, 2020, may elect to treat these
taxes as having been paid on December 31, 2020, for purposes of this credit, provided that
the payments are made to the local tax collector on or before April 15, 2021. Taxpayers that
make this election shall not also claim these taxes as having been paid in 2021 for purposes
of claiming this credit for the 2021 tax year.
Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 2002, No. 11, §1, eff. for
all taxable periods beginning after Dec. 31, 2002; Acts 2015, No. 357, §1, eff. June 29, 2015;
Acts 2017, No. 418, §1, eff. July 1, 2017; Acts 2020, 2^nd^ Ex. Sess., No. 56, §1, eff. Nov. 5,
2020; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2017, No. 418, §2, re: applicability.
##### **§ 47:6007** Motion picture production tax credit {#sec-47-6007 omnilex-key=us-la-statutes--rs-title-47--47:6007}
A. Purpose. The primary objective of this Section is to encourage development in
Louisiana of a strong capital and infrastructure base for motion picture production in order
to achieve an independent, self-supporting industry. This objective is divided into immediate
and long-term objectives as follows:
(1) Immediate objectives are to:
(a) Attract private investment for the production of motion pictures in Louisiana.
(b) Develop a tax and capital infrastructure which encourages private investment.
This infrastructure will provide for state participation in the form of tax credits to encourage
investment in state-certified productions.
(c) Develop a tax infrastructure utilizing tax credits which encourage investments
in multiple state-certified productions.
(2) Long-term objectives are to:
(a) Encourage increased employment opportunities within this sector and increased
global competitiveness with other states in fully utilizing economic development options
within the motion picture industry.
(b) Encourage new education curricula in order to provide a labor force trained in
all aspects of film and digital production.
B. Definitions. For the purposes of this Section:
(1) "Above the Line salaries" or "ATL salaries" means all salary, wages, fees, and
fringe benefits paid for services such as those of a producer, executive producer, coproducer,
director, screenwriter, lead cast, supporting cast, day players, and other services of job
positions performed by personnel of the production that are associated with the creative or
financial control of a production and customarily considered as above the line services in the
film and television industry.
(2) "Alternative marketing opportunity" means an alternative marketing mechanism
which has been approved by the office for a production as an alternative to a Louisiana
promotional graphic.
(3) "Base investment" means cash or cash equivalent investment made and used for
production expenditures in the state for a state-certified production.
(4) Repealed by Acts 2017, No. 309, §2, eff. June 15, 2017.
(5) "Expended in the state" means an expenditure to lease immovable property
located in the state; an expenditure as compensation for services performed in the state; or
an expenditure to purchase or lease tangible personal property within the state where the
transaction is subject to the state sales or lease tax provisions of Title 47 of the Louisiana
Revised Statutes of 1950. A transaction that is subject to the state sales or lease tax
provisions of Title 47 of the Louisiana Revised Statutes of 1950 shall include transactions
which are also subject to a statutory exclusion or exemption.
(6) "Expenditure" means actual cash or cash equivalent exchanged for goods or
services.
(7) "Fringe benefit" means an additional benefit which supplements an employee's
salary and may include meal per diems, housing per diems, pension or retirement
contributions, health insurance premium payments, box rental that includes an inventory list,
and car allowances.
(8) "Headquartered in Louisiana" means a corporation incorporated in Louisiana or
a partnership, limited liability company, or other business entity domiciled and headquartered
in Louisiana for the purpose of producing nationally or internationally distributed motion
pictures as defined in this Section.
(9) "Independent film production" means a state-certified production, with a
production budget no greater than ten million dollars, produced outside of the major film
studio system, as approved by the office.
(10) "Legacy credit" is a certified credit that is evidenced by a final certification letter
issued before July 1, 2017, that has not expired, that has not been claimed as a credit against
state income tax on a tax return filed before July 1, 2017, and that has not been transferred
to the Department of Revenue pursuant to the provisions of Subitem (C)(4)(f)(i)(aa) of this
Section before July 1, 2017.
(11) "Louisiana promotional graphic" means a graphical brand or logo for promotion
of the state which has been approved by the office in accordance with program rules.
(12) "Louisiana resident company" means a motion picture production company
licensed to conduct business in the state of Louisiana, with its principal place of business in
this state, which is owned one hundred percent by a Louisiana resident or residents as defined
in this Section. A Louisiana resident company is required to file a Louisiana income tax
return and maintain a physical location in the state.
(13) "Louisiana screenplay production" means a state-certified production meeting
the Louisiana screenplay base investment enhancement eligibility criteria set forth in Subitem
(C)(1)(a)(i)(bb) of this Section.
(14) "Marketing and promotion expenses" means expenditures in this state directly
relating to the development of advertising and marketing campaigns for a state-certified
production, such as the creation of film trailers and posters. Marketing and promotional
expenses must be included in and expended from the production budget and may not exceed
one million dollars, or fifteen percent of the total state-certified tax credits for the production,
whichever is less. Marketing and promotional expenses shall not include media buys except
for a fixed fee or commission payment made to a Louisiana company for services performed
in the state in accordance with standard business practices as established by rule.
(15) "Motion picture" means a nationally or internationally distributed feature-length
film, short film, video, television pilot, television series, television movie of the week,
animated feature film, animated short film, animated television series, commercial, or
documentary made in Louisiana, in whole or in part, for theatrical or television viewing, or
for viewing on any digital online platform as may be further defined by the office through
the promulgation of rules. The term "motion picture" shall not include the production of
television coverage of news and athletic events or music festivals.
(16) "Motion picture production company" means a company engaged in the
business of producing nationally or internationally distributed motion pictures as defined in
this Section. Motion picture production company shall not mean or include any company
owned, affiliated, or controlled, in whole or in part, by any company or person which is in
default on a loan made by the state or a loan guaranteed by the state, nor with any company
or person who has ever declared bankruptcy under which an obligation of the company or
person to pay or repay public funds or monies was discharged as a part of such bankruptcy.
(17) "New jobs" means full-time employment in this state working an average of
thirty hours or more per week, filled by residents of the state, at the project site designated
in the contract, who were not previously on the QEC's payroll in Louisiana, nor previously
on the payroll of the QEC's parent entity, subsidiary, or affiliate in Louisiana, or previously
on the payroll of any business whose physical location and employees are substantially the
same as those of the QEC in Louisiana, as approved by the secretary.
(18) Repealed by Acts 2025, No.432, §3, eff. Aug. 1, 2025.
(19) "Payroll" means all salary, wages, and fringe benefits paid, provided, or
rendered to an individual for services relating to a state-certified production and, except for
fringe benefits not includible in gross income, for which taxes are withheld and remitted to
the Department of Revenue in accordance with R.S. 47:164(D)(2) and taxable in this state
as verified by the office through the use of information which may be provided to them upon
request by the office from Louisiana Works, or the Department of Revenue. Any
information so furnished shall be considered and held confidential and privileged by
Louisiana Economic Development.
(20) "Principal place of business" means the state where the administrative or
management activities of a business are conducted. A company claiming that its principal
place of business is in Louisiana must be a motion picture production company
headquartered in this state and shall not have any fixed locations outside of Louisiana in
which administrative or management activities are conducted, and the company shall be
required to maintain a physical location in the state. The company shall be licensed to
conduct business in this state and shall be required to file a Louisiana income tax return.
(21) "Production expenditure verification report" means a report issued by a qualified
accountant who is unrelated to the motion picture production company and that is a report
of the qualified accountant's verification of the motion picture production's cost report of
production expenditures. The production expenditure verification report shall contain an
opinion from the qualified accountant stating that there are no related party transactions or
that material transactions of related party relationships are properly reported and accounted
for as required by Paragraph (D)(9) of this Section, adequately disclosed, and explained in
the report and that the production's cost report of production expenditures presents fairly, in
all material aspects, the production expenditures expended in Louisiana pursuant to the
provisions of this Section. The production expenditure verification report shall:
(a) Be performed in accordance with the accounting standards generally accepted in
the United States.
(b) Be addressed to the party which has engaged the qualified accountant, with a
copy addressed to the motion picture production company or motion picture investor tax
credit applicant.
(c) Contain the qualified accountant's name, address, and telephone number.
(d) Contain a certification that the qualified accountant is unrelated to the motion
picture production company.
(e) Be dated as of the date of completion of the qualified accountant's field work.
(f) Contain a statement of acknowledgment by the qualified accountant that the state
is relying on the qualified production expenditure verification report in the issuance of the
tax credits under the provisions of this Section.
(22)(a) "Production expenditures" means preproduction, production, and
postproduction expenditures in this state directly relating to a state-certified production,
including without limitation the following: set construction and operation; wardrobes,
makeup, accessories, and related services; costs associated with photography and sound
synchronization, lighting, and related services and materials; editing and related services;
rental of facilities and equipment; leasing of vehicles; costs of food and lodging; digital or
tape editing, film processing, transfer of film to tape or digital format, sound mixing, special
and visual effects; and payroll. For all state-certified productions approved on or after July
1, 2015, this term shall include marketing and promotion expenses of the state-certified
production incurred in this state.
(b) For all state-certified productions approved on or after January 1, 2004, this term
shall not include expenditures for marketing and distribution, except as otherwise provided
by Subparagraph (a) of this Paragraph, non-production related overhead, amounts reimbursed
by the state or any other governmental entity, costs related to the transfer of tax credits,
amounts that are paid to persons or entities as a result of their participation in profits from
the exploitation of the production, the application fee, state, or local taxes, or any
expenditures occurring outside of Louisiana. This term shall not include expenditures for
related party transactions denied or limited by the office pursuant to Paragraph (D)(9) of this
Section, the production expenditure verification report fee, expenditures for ATL salaries for
the production that exceed forty percent of total production expenditures in the state for the
production, or expenditures for airfare. This term shall not include expenditures for bond
fees, insurance premiums, finance fees, loan interest fees, or payments of a similar nature,
paid to investors in the production unless such expenditures are made to a Louisiana resident
licensed insurance producer that has its principal place of business in this state as required
by R.S. 22:1543, a Louisiana financial institution as defined in R.S. 6:2, or a Louisiana
Business and Industrial Development Company as defined in and provided for in Chapter
39-B of Title 51 of the Louisiana Revised Statutes of 1950, R.S. 51:2386 et seq., that is
regulated by the office of financial institutions and which have one or more offices in the
state, in which case, the expenditures may be allocated only on a pro rata basis, allocating
the fees based on the relative percentage of production activity occurring in and out of state.
(c) For all applications received on or after July 1, 2017, this term shall not include
expenditures for catering and craft services unless such expenditures are made to a source
within the state.
(23) "Project completion" means completion of principal photography, or as
otherwise approved in writing by the office.
(24) "Qualified accountant" means a certified public accountant or "CPA" who meets
all of the following qualifications:
(a) Maintains an active unrestricted original certified public accountant license.
(b) Maintains a current Louisiana certified public accountant firm permit.
(c) Actively participates in a Peer Review Program approved by the State Board of
Certified Public Accountants of Louisiana.
(d) Completes eight hours of continuing professional education in approved
Louisiana Economic Development tax credit attestation courses for each reporting cycle.
(e) Is capable of conducting two levels of review within the CPA firm or, if not
within the firm, then through a cooperative endeavor with another CPA for the review of a
verification report prior to its issuance.
(25) "Qualified Entertainment Company (QEC)" means an entity authorized to do
business in the state of Louisiana, engaged in the development or distribution of audio,
visual, or both audio-visual entertainment products for public consumption, directly or
indirectly, certified by the secretary as meeting the eligibility requirements of this Section,
and executing a contract providing the terms and conditions for its participation.
(26) "QEC Payroll" means W-2, box 1 wages.
NOTE: Paragraph (B)(27) as enacted by Acts 2015, No. 141, §§1, 4, eff. Jan. 1, 2016, upon
determination by the Commissioner of Administration and the Legislative Auditor that an
Act or Acts were enacted in the 2015 R.S. sufficient to offset any tax increase provided for
in the Acts of the 2015 R.S. over a five-year period.
*(27) "Related party transaction" means a transaction between parties deemed to be related by common ownership or control according to generally accepted accounting standards, or "GAAS", and generally accepted accounting principles, or "GAAP".*
(28) "Resident" or "resident of Louisiana" means a natural person who is required
to file a Louisiana resident individual income tax return.
(29) "Secretary" means the secretary of Louisiana Economic Development.
(30) "Source within the state" means a physical facility in Louisiana, operating with
posted business hours and employing at least one full-time equivalent employee.
Procurement company means any vendor that purchases, leases or otherwise obtains goods
or services from sources outside of the state for the ultimate use, benefit or enjoyment of a
state-certified production company, unless the vendor: (a) is actively engaged in the business
of obtaining goods or services by being a consumer of, or acquiring ownership of, or a
leasehold in, goods and services, prior to the goods or services being sold, leased or licensed
to motion picture production companies or providers of services thereto; (b) is organized and
maintains its principal place of business in Louisiana; (c) maintains at least one commercially
zoned immovable property physical location in Louisiana that is either owned or leased,
pursuant to an arms-length written lease of not less than twelve months duration, by the
vendor; (d) maintains at such physical location a showroom and some inventory; (e) is
registered to charge and remit, and charges and remits, Louisiana sales tax; (f) is required to
file and files Louisiana income tax returns; (g) employs a minimum of three full-time
Louisiana residents for a minimum of twelve months prior to providing its services to a
Louisiana production company; (h) has commercially standard daytime business hours; and
(i) is not a publisher or otherwise engaged in the sale or licensure of literary property. For
the avoidance of doubt, any vendor that meets the requirements of (a) through (i) of this
Paragraph shall constitute a "source within the state".
(31) "State" means the state of Louisiana.
(32) "State-certified production" means a production or slate of productions
approved by the office and the secretary which is produced by a motion picture production
company domiciled and headquartered in Louisiana and which has a viable multi-market
commercial distribution plan.
(33) "Taxpayer" means an investor in a production, a motion picture production
company applicant, individual with an ownership interest in a motion picture production
company applicant, or a subsequent transferee of the tax credit.
C. Production tax credit; specific productions and projects.
(1) There is hereby authorized a tax credit against state income tax for Louisiana
taxpayers for expenditures related to state-certified productions and qualified entertainment
companies. The tax credit shall be earned by a motion picture production company at the
time expenditures are certified by the office and the secretary for a motion picture production
company in a state-certified production. However, credits cannot be applied against a tax or
transferred until the expenditures are certified by the office and the secretary. For state-certified productions, expenditures shall be certified no more than once per production, after
project completion. However, if at the time of application for initial certification, the office
is notified that post-production activities will take place in Louisiana, a supplemental request
for certification of expenditures directly related to such post-production activity may be
submitted for consideration by the office. The cost of any verification or audit of such
expenditures shall be borne by the motion picture production company. The tax credit shall
be calculated as a percentage of the total base investment dollars certified per project, or as
otherwise provided in this Paragraph.
(a) Project-based production tax credit. For applications for state-certified
productions on or after July 1, 2017, and before July 1, 2025:
(i) Base investment credit. If the total base investment is greater than three hundred
thousand dollars, or if a production is a Louisiana screenplay production, each investor shall
be allowed a tax credit of twenty-five percent of the base investment made by the investor.
Investors may receive an increased base investment credit rate by satisfying any of the
following criteria:
(aa) Out-of-zone filming. A five percent increase in the base investment rate may
be allowed for state-certified productions with their production office and sixty percent of
principal photography based and occurring outside of the New Orleans Metro Statistical
Area, as delineated by the federal Office of Management and Budget, but not including St.
John the Baptist Parish.
(bb) Louisiana screenplay. A ten percent increase in the base investment rate may
be allowed for state-certified production expenditures equal to or greater than fifty thousand
dollars but no greater than five million dollars, based upon a screenplay created by a
Louisiana resident as evidenced by documents such as certificate of authorship, a Writers
Guild of America registration certificate, the records of the United States Copyright Office,
or a reasonable legal opinion issued to the office.
(ii) Additional payroll and visual effects credits.
(aa) Louisiana payroll. To the extent that base investment is expended on payroll for
Louisiana residents employed in connection with a state-certified production, each investor
shall be allowed an additional tax credit of fifteen percent of such payroll.
(bb) Visual effects. To the extent that base investment is expended on visual effects
expenditure, each investor shall be allowed an additional tax credit of five percent of such
expenditures if at least fifty percent of the visual effects budget is expended for services
performed in Louisiana by an approved QEC, or a minimum of one million dollars in
qualified visual effects expenditures are made in Louisiana.
(cc) The maximum tax credit that a production can earn pursuant to this Paragraph
for the base investment credit, including base investment increases for out-of-zone filming
and Louisiana screenplay, and the additional payroll and visual effects credits is forty percent
of base investment.
(iii) The initial certification shall be effective for qualifying expenditures made
within a period of twelve months prior to the date of application, and twenty-four months
after the date of initial certification, except that:
(aa) State-certified productions for scripted episodic content, with estimated
expenditures of at least ten million dollars in qualifying in state expenditures per calendar
year, for up to five years, shall be issued an initial certification effective for qualifying
expenditures made until sixty months after the date of initial certification, under terms and
conditions approved by the office and the secretary, as set forth in the initial certification.
(iv)(aa) For applications submitted on or after July 1, 2017, and prior to July 1, 2023,
as a condition of receiving tax credits pursuant to this Section, state-certified productions
shall be required to acknowledge the financial assistance of the state of Louisiana, either
through the inclusion of a Louisiana promotional graphic, or an alternative marketing option,
including a donation to a Louisiana nonprofit film grant program as approved by the office.
(bb) For applications submitted on or after July 1, 2023, as a condition of receiving
tax credits pursuant to this Section, state-certified productions shall be required to
acknowledge the financial assistance of the state of Louisiana through the inclusion of a
Louisiana promotional graphic. Commercials, music videos, or other state-certified
productions that are prohibited by federal law or contractual requirements from utilizing the
promotional Louisiana graphic may use an alternative marketing option as approved by the
office.
(v) As a condition of receiving tax credits pursuant to this Section, state-certified
productions shall be required to participate in a career-based learning and training program
approved by the office. The secretary and the office shall determine through the
promulgation of rules, approved programs as well as the minimum criteria that an applicant
must meet in order to qualify according to this Section.
(b) Company-based QEC payroll tax credit for Qualified Entertainment Companies
approved by the office and the secretary on or after July 1, 2017, and before July 1, 2025. To
the extent that base investment is expended on payroll for Louisiana residents in connection
with a QEC, tax credits shall be earned at the following rates:
(i) Tier 1. A payroll credit of fifteen percent shall be earned for each new job whose
QEC payroll is equal to or greater than forty-five thousand dollars per year, up to sixty-six
thousand dollars per year.
(ii) Tier 2. A payroll credit of twenty percent shall be earned for each new job whose
QEC payroll is equal to or greater than sixty-six thousand dollars per year, but no greater
than two hundred thousand dollars per year.
(c) For applications for state-certified productions approved on or after July 1, 2009,
and before July 1, 2017:
(i) If the total base investment is greater than three hundred thousand dollars, each
investor shall be allowed a tax credit of thirty percent of the base investment made by that
investor. However, if a state-certified production does not include a Louisiana promotional
graphic or an alternative marketing opportunity which has been approved by the department
for that specific production, the tax credit shall be twenty-five percent of the base investment
made by the investor.
(ii) If the total base investment is greater than fifty thousand dollars, but less than
three hundred thousand dollars, for each state certified production there shall be allowed a
tax credit of thirty percent of the total base investment made by that investor. However, each
applicant shall accept as a condition for earning this tax credit, that no less than ninety
percent of the total amount of the applicant's expenditures for above the line services shall
be expended on residents of Louisiana and that ninety percent or more of the total number
of jobs in the production shall be jobs in which the applicant will employ residents of
Louisiana. Failure to comply with these requirements for which certification of the tax
credits is granted, shall void the certification and no tax credits shall be certified by the office
or the secretary or earned by the applicant.
(iii) If the total base investment is greater than three hundred thousand dollars and
the state certified production is based on a screenplay, the copyright of which or the right of
use of the copyright of which, is owned or optioned to own for a minimum of twelve months
prior to production by a Louisiana resident company or a Louisiana company with its
principal place of business in the state which employs a minimum of three full-time
Louisiana residents for minimum of twelve months prior to production, there shall be
allowed a tax credit of an additional fifteen percent of the base investment of the state-certified production. If the office and the secretary determine that an expenditure is a related
party transaction, that expenditure shall not qualify for the additional fifteen percent tax
credit. The tax credit authorized in this Item shall be in addition to the tax credit authorized
in Item (i) of this Subparagraph. Prior to the office certifying any credits pursuant to the
provisions of this Item, the secretary shall promulgate rules and regulations pursuant to the
Administrative Procedure Act, subject to oversight by the House Ways and Means and the
Senate Revenue and Fiscal Affairs Committees. The rules and regulations shall set forth
criteria a Louisiana resident company with its principal place of business in this state shall
meet in order to qualify for the additional credit. The secretary shall commence the
promulgation of rules and regulations no later than October 1, 2015.
(iv) To the extent that base investment is expended on payroll for Louisiana residents
employed in connection with a state-certified production, each investor shall be allowed an
additional tax credit of ten percent of such payroll.
(v) To the extent that the base investment is expended on music, the sound recording
copyright of which, or musical copyright of which, is owned in whole or in part at no less
than twenty-five percent by a resident of Louisiana or a Louisiana company headquartered
in the state with a majority ownership of residents of Louisiana, there shall be allowed an
additional tax credit of fifteen percent of the base investment.
(vi) The initial certification shall be effective for qualifying expenditures made
within a period twelve months prior to and twenty-four months after the date of the initial
certification.
(d)(i) For applications for state-certified productions or Qualified Entertainment
Companies approved by the office and the secretary on or after July 1, 2025, there is hereby
authorized a tax credit of up to forty percent for approved projects, in accordance with
program rules, and pursuant to the program issuance cap provisions in Subparagraph
(J)(1)(d) of this Section.
(ii) It is the intent of the Louisiana Legislature that the benefits provided in this
Section should be used primarily to support the state's commitment to the motion picture
production industry.
(iii) Louisiana Economic Development shall consider various discretionary factors
when determining which applications will be approved, including but not limited to the
estimated economic impact, the disbursement of funding statewide, the availability of
funding, and the best interest of the state.
(iv) Louisiana Economic Development shall promulgate rules for the administration
of the program in accordance with the Administrative Procedure Act; however, prior to such
rules taking effect, all rules shall be approved by the House Committee on Ways and Means
and the Senate Committee on Revenue and Fiscal Affairs. In order to expedite
implementation of the provisions of this Subparagraph, Louisiana Economic Development
shall utilize emergency rulemaking for the promulgation of the initial administrative rules.
(e) Motion picture investor tax credits associated with a state-certified production
shall never exceed the total base investment in that production.
(f) Motion picture investor tax credits shall be certified only upon the receipt and
approval by the office of a production expenditure verification report submitted by a
qualified accountant in accordance with the provisions of Subparagraph (D)(2)(c) of this
Section.
(2) The credit shall be allowed against the income tax for the taxable period in which
the credit is earned or for the taxable period in which initial certification authorizes the credit
to be taken. If the tax credit allowed pursuant to this Section exceeds the amount of such
taxes due for such tax period, then any unused credit may be carried forward as a credit
against subsequent tax liability for a period not to exceed five years.
(3) Application of the credit.
(a) All entities taxed as corporations for Louisiana income tax purposes shall claim
any credit allowed under this Section on their corporation income tax return.
(b) Individuals, estates, and trusts shall claim any credit allowed under this Section
on their income tax return.
(c) Entities not taxed as corporations shall claim any credit allowed under this
Section on the returns of the partners or members as follows:
(i) Corporate partners or members shall claim their share of the credit on their
corporation income tax returns.
(ii) Individual partners or members shall claim their share of the credit on their
individual income tax returns.
(iii) Partners or members that are estates or trusts shall claim their share of the credit
on their fiduciary income tax returns.
(d) In order to prevent disguised sales of the credits, allocations of credits through
partnership and membership agreements shall not be recognized unless they have "substantial
economic effect" as that term is defined by 26 U.S.C. 704 and the federal regulations
thereunder.
(4) Transferability of the credit. Except as provided for in Subparagraph (g) of this
Paragraph, motion picture tax credits not previously claimed by any taxpayer against its
income tax may be transferred or sold to another Louisiana taxpayer or to the Department of
Revenue, subject to the following conditions:
(a) A single transfer or sale may involve one or more transferees. The transferee of
the tax credits may transfer or sell such tax credits subject to the conditions of this
Subsection.
(b) Transferors and transferees shall submit to the Department of Revenue in writing,
a notification of any transfer or sale of tax credits within ten business days after the transfer
or sale of such tax credits. No transfer or sale of tax credits shall be effective until recorded
in the tax credit registry in accordance with R.S. 47:1524. The notification shall include the
transferor's tax credit balance prior to transfer, a copy of any tax credit certification letter(s)
issued by the office and the secretary of Louisiana Economic Development the transferor's
remaining tax credit balance after transfer, all tax identification numbers for both transferor
and transferee, the date of transfer, the amount transferred, a copy of the credit certificate,
price paid by the transferee to the transferor, in the case when the transferor is a state-certified production, for the tax credits, and any other information required by the office or
the Department of Revenue. For the purpose of reporting transfer prices, the term "transfer"
shall include allocations pursuant to Paragraph (2) of this Subsection as provided by rule.
The tax credit transfer value means the percentage as determined by the price paid by the
transferee to the transferor divided by the dollar value of the tax credits that were transferred
in return. The notification submitted to the Department of Revenue shall include a fee and
any information submitted by a transferor or transferee shall be treated by the office and the
Department of Revenue as proprietary to the entity reporting such information and therefore
confidential. However, this shall not prevent the publication of summary data that includes
no fewer than three transactions.
(c) Failure to comply with this Paragraph will result in the disallowance of the tax
credit until the taxpayers are in full compliance.
(d) The transfer or sale of this credit does not extend the time in which the credit can
be used. The carryforward period for credit that is transferred or sold begins on the date on
which the credit was earned.
(e) To the extent that the transferor did not have rights to claim or use the credit at
the time of the transfer, the Department of Revenue shall either disallow the credit claimed
by the transferee or recapture the credit from the transferee through any collection method
authorized by R.S. 47:1561. The transferee's recourse is against the transferor.
(f)(i)(aa) For projects that apply on and after July 1, 2009, and before July 1, 2017,
the motion picture production company that earned the motion picture production tax credits
pursuant to such certification or the company's irrevocable designee, as provided for in Item
(iii) of this Subparagraph, may transfer the credits to the Department of Revenue for eighty-five percent of the face value of the credits in accordance with the procedures and
requirements of Item (ii) of this Subparagraph.
(bb) For projects that apply on and after July 1, 2017, the motion picture production
company that earned the motion picture production tax credits pursuant to such certification
or the company's irrevocable designee, as provided for in Item (iii) of this Subparagraph, may
transfer the credits to the Department of Revenue for ninety percent of the face value of the
credits in accordance with the procedures and requirements of Item (ii) of this Subparagraph.
(cc) Beginning July 1, 2017, legacy credits that are recorded in the Louisiana Tax
Credit Registry before January 1, 2018, may be transferred to the Department of Revenue for
eighty-five percent of face value. The Department of Revenue shall make payment for the
legacy credits in the amount to which the transferor is entitled from the current collections
of the taxes collected pursuant to Chapter 1 of Subtitle II, of this Title. The Department of
Revenue may require the transferor to submit such additional information as may be
necessary to administer the provisions of this Section.
(ii) The Department of Revenue may require the transferor to submit such additional
information as may be necessary to administer the provisions of this Section. The secretary
of the Department of Revenue shall make payment to the motion picture production company
or its irrevocable designee in the amount to which he is entitled from the current collections
of the taxes collected pursuant to Chapter 1 of Subtitle II, of this Title provided such tax
credits are transferred to the Department of Revenue within one calendar year of
certification.
(iii) A bank or other lender may be named as an irrevocable designee in the initial
tax credit certification or other document submitted thereafter by a motion picture production
company to the office. As an irrevocable designee, a bank or other lender may elect to have
the tax credits issued directly to it from the office, and in addition to the rights of a transferee
may also elect to transfer the credits to the Department of Revenue in accordance with the
provisions of Items (i) and (ii) of this Subparagraph.
(g) For projects that apply on and after July 1, 2017, except as provided for in
Subparagraph (f) of this Paragraph, motion picture tax credits not previously claimed by any
taxpayer against its income tax may not be transferred or sold to another taxpayer.
(h)(i) The notification submitted to the Department of Revenue shall include a fee,
for projects that apply to the office prior to July 1, 2017, of two hundred dollars per
transferee, and a fee, for projects that apply to the office on or after July 1, 2017, of two
percent of the tax credit transfer value, which shall be deposited upon receipt in the state
treasury.
(ii) There is hereby established in the state treasury a special statutorily dedicated
fund account, the Louisiana Entertainment Development Dedicated Fund Account,
hereinafter referred to in this Section as the "account". Monies deposited into the account
shall be categorized as fees and self-generated revenue for the sole purpose of reporting
related to the executive budget, supporting documents, and general appropriation bills and
shall be available for annual appropriation by the legislature. Out of the funds remaining in
the Bond Security and Redemption Fund after a sufficient amount is allocated from that fund
to pay all obligations secured by the full faith and credit of the state which becomes due and
payable within any fiscal year as required by Article VII, Section 9(B) of the Constitution of
Louisiana, the treasurer shall deposit in and credit to the account the fees deposited as
provided in this Paragraph.
(iii) The money in the account shall be appropriated by the legislature as follows:
(aa) Twenty-five percent to the Department of Revenue for administrative purposes.
(bb) Seventy-five percent to Louisiana Economic Development for motion picture
and television education development initiatives, matching grants for Louisiana filmmakers,
Louisiana workforce development programs, and other motion picture and television related
programs as determined by rule.
(iv) The money in the account shall be invested by the treasurer in the same manner
as money in the state general fund and interest earned on the investment of the money shall
be credited to the account after compliance with the requirements of Article VII, Section 9(B)
of the Constitution of Louisiana relative to the Bond Security and Redemption Fund. All
unexpended and unencumbered money in the account at the end of the year shall remain in
the account.
(v) The office shall promulgate rules and regulations prior to issuance of any awards
pursuant to the provisions of this Item, in accordance with the Administrative Procedure Act.
(5) The transferee shall apply such credits in the same manner and against the same
taxes as the taxpayer originally awarded the credit.
(6) Notwithstanding any other provision of law, on or after January 1, 2006, a state-certified production which receives tax credits pursuant to the provisions of this Chapter
shall not be eligible to receive the rebates provided for in R.S. 51:2451 through 2461 in
connection with the activity for which the tax credits were received.
(7)(a)(i) Any person selling or brokering tax credits issued pursuant to this Section
on behalf of an investor shall meet the following qualifications:
(aa) The person has no prior conviction for any matter related to taxes, tax credits,
or fraud.
(bb) No member of the person's immediate family or spouse's immediate family, as
defined in R.S. 42:1102, is employed by the Department of Revenue or Louisiana Economic
Development.
(cc) The person has not been employed by the office of economic development in
the last two years.
(ii) The Department of Revenue may promulgate rules as provided for in the
Administrative Procedure Act to ensure that an applicant for the registry is qualified pursuant
to Item (i) of this Subparagraph. The rules shall specifically require that any applicant for
registration shall undergo a criminal history background examination by the Louisiana
Bureau of Criminal Identification and Information as provided for in R.S. 15:587(A)(1)(h)
at the expense of the applicant.
(iii) If qualified, the person shall be included in a Public Registry of Motion Picture
Investor Tax Credit Brokers to be created and maintained by the Department of Revenue.
(iv) The Department of Revenue shall provide that an updated list of those eligible
to sell or broker tax credits is available to the public and is maintained on its website.
(b) No person shall sell or broker tax credits pursuant to this Section without first
being qualified by and registering with the Department of Revenue. Failure to qualify and
register with the Department of Revenue prior to selling or brokering tax credits issued
pursuant to this Section shall be punishable by a fine of not more than ten thousand dollars
or imprisonment at hard labor for not more than five years, or both. In addition to the
foregoing penalties, a person convicted under the provisions of this Subparagraph shall be
ordered to make full restitution to any person who has suffered a financial loss as a result of
this offense. If a person ordered to make restitution is found to be indigent and therefore
unable to make restitution in full at the time of conviction, the court shall order a periodic
payment plan consistent with the person's ability to pay.
(8)(a) No credit may be earned by, certified, issued to, transferred by, or used to
reduce a Louisiana tax liability by a motion picture production company, irrevocable
designee, taxpayer, or claimant if there exists a delinquent federal, state, or local tax
obligation, including the filing of returns and remittance of taxes subject to collection.
Compliance with this requirement shall be certified by the motion picture production
company, irrevocable designee, taxpayer, or claimant before any credit may be certified,
transferred, or sold.
(b) The prohibition in Subparagraph (a) of this Paragraph shall not apply to any tax
liability which has been properly protested or appealed by the motion picture production
company pursuant to R.S. 47:1561 et seq.
(c) The prohibition in Subparagraph (a) of this Paragraph shall remain in effect until
all delinquent returns have been filed and delinquent taxes have been paid and until a Notice
of Cancellation or equivalent form is properly filed and recorded to cancel all federal, state,
or local tax obligations.
D. Certification and administration.
(1)(a)(i) Company-based QEC payroll tax credit. It is the intent of the Louisiana
Legislature that the tax credits provided in this Section should be used primarily as an
inducement for qualified entertainment businesses to permanently locate new or expand
existing operations in Louisiana. A business may be eligible for participation in the program
if it meets all of the following criteria:
(aa) Is engaged in the development or distribution of audio, visual, or both audio-visual entertainment product for public consumption, directly or indirectly, as approved by
the secretary.
(bb) Creates a minimum of five new jobs meeting or exceeding the Tier 1 minimum
wage requirements, in accordance with the provisions of Item(C)(1)(b)(i) of this Section.
(cc) Is approved by the secretary.
(ii) The following business types are ineligible:
(aa) Telecommunication.
(bb) Any other businesses as determined by rule promulgated by Louisiana
Economic Development.
(iii) The secretary of Louisiana Economic Development and the office shall
determine through the promulgation of rules the minimum criteria that a project must meet
in order to qualify according to this Section.
(b) The secretary, the office, and the division of administration shall determine,
through the promulgation of rules, an appeals process in the event that an application for or
the certification of motion picture production tax credit is denied. The office shall promptly
provide written notice of such denial to the Senate Committee on Revenue and Fiscal Affairs
and the House Committee on Ways and Means.
(c) In addition, these rules shall be approved by the House Committee on Ways and
Means and the Senate Committee on Revenue and Fiscal Affairs in accordance with the
provisions of the Administrative Procedure Act.
(d) When determining which productions may qualify, the office and the secretary
of Louisiana Economic Development shall take the following factors into consideration:
(i) The impact of the production on the immediate and long-term objectives of this
Section.
(ii) The impact of the production on the employment of Louisiana residents.
(iii) The impact of the production on the overall economy of the state.
(iv) Conviction for a criminal offense as an incident to obtaining or attempting to
obtain motion picture investor tax credits.
(v) Filming location, project size, project type, and availability of tax credits in any
given year.
(2)(a) Application. An applicant for the motion picture investor credit shall submit
an application for initial certification to the office and the secretary of Louisiana Economic
Development that includes the following information:
(i) For state-certified productions the application shall include:
(aa) The multi-market commercial distribution plan.
(bb) A preliminary budget including estimated Louisiana payroll and estimated base
investment.
(cc) The script, including a synopsis.
(dd) A list of the principal creative elements, including the cast, producer, and
director.
(ee) A statement that the production will qualify as a state-certified production.
(ff) Estimated start and completion dates.
(gg) The format of the project, for example whether it is a feature film or television
series, and whether it seeks qualification as a QEC, independent film project, or Louisiana
screenplay project.
(hh) A statement of which of the base credit rate enhancements or additional credits
for payroll or visual effects, if any, will apply to the project and an estimate of expenditures
in each applicable category.
(ii) Company-based QEC payroll tax credit. Applications shall be submitted to the
office on a form prescribed by the department, or if available submitted electronically, to
include such information as may be required by the department to determine if the applicant
is qualified.
(b) If the application is incomplete, additional information may be requested prior
to further action by the office or the secretary of Louisiana Economic Development. An
application fee shall be submitted with the application in accordance with R.S. 36:104.
(c)(i) In order to protect the integrity of the motion picture investor tax credit
program by ensuring that tax credits are certified only for eligible expenditures and to
provide for uniformity in expenditure verification reporting, the department shall directly
engage and assign an independent certified public accountant, hereinafter referred to as
"CPA", to prepare for the department the required production expenditure verification report
on a tax credit applicant's cost report of expenditures or claims. The applicant shall be
responsible for and assessed any production expenditure verification report fee that may be
required by law, including any up-front deposit of the fee. For purposes of the report, the
applicant shall make all records related to the tax credit application available to the CPA.
For applications received on or after July 1, 2023, these records shall include a listing of all
Louisiana expenditures detailing the date of the expenditure, the vendor's address including
the zip code, and the amount of the expenditure.
(ii) The applicant will be assessed the department's actual cost for the production
expenditure verification report fee. The maximum fee for the report shall be fifteen thousand
dollars for verification of a cost report reflecting qualified production expenditures between
three hundred thousand dollars and twenty-five million dollars, and the maximum fee shall
be twenty-five thousand dollars for verification of a cost report reflecting qualified
production expenditures in excess of twenty-five million dollars.
(iii) At the time of application, the applicant shall submit a deposit of the production
expenditure verification report fee of seven thousand five hundred dollars for a production
with qualified expenditures projected to be between three hundred thousand dollars and
twenty-five million dollars, and a deposit of fifteen thousand dollars for those projected to
be in excess of twenty-five million dollars.
(d)(i) Project-based production tax credit. After application review and
consideration of all discretionary factors, the office and the secretary shall submit their initial
certification or written denial of a project as a state-certified production to investors and to
the secretary of the Department of Revenue indicating the total base investment which shall
be expended in the state on the state-certified production within sixty days of their receipt
of all required information. The initial certification shall include a unique identifying
number for each state-certified production.
(ii) Company-based QEC payroll tax credit. After application review and
consideration of all discretionary factors, the office and the secretary may execute a contract
with an applicant for a period of up to five years, providing the terms and conditions for its
participation. A five-year renewal contract may be authorized if the applicant has complied
with all the terms of the contract and has not performed any act, nor failed to perform any
act, which would have made the applicant liable for suspension, and has complied with the
provisions of this Section. The contract shall set forth an estimate of jobs and payroll per
calendar year, which will be tentatively allocated to the QEC for annual cap computation
purposes.
(e)(i)(aa) For projects with initial certification letters issued on or after July 1, 2015,
no later than six months after the expiration of the initial certification period for the
applicable state-certified production, a state-certified motion picture production company
applicant shall make a request to the office to proceed to final certification by submitting to
the office a cost report of production expenditures to be formatted in accordance with
instructions of the office. The applicant shall make all records related to the cost report
available for inspection by the office and the qualified accountant selected by the office to
prepare the production expenditure verification report, after which time all such claims to tax
credits shall be deemed waived. After review and investigation of the cost report, the
accountant shall submit to the office and the secretary a production expenditure verification
report. The office and the secretary shall review the production expenditure verification
report and may require additional information needed to make a determination as to final
certification of all tax credits for that production. Within one hundred twenty days of the
receipt of the production expenditure verification report and all required supporting
information, the office and the secretary shall issue a tax credit certification letter indicating
the amount of tax credits certified for the state-certified production to the applicant for all
qualifying expenditures verified by the office. Any expenditures for which tax credits were
neither denied nor certified due to insufficient information or other issues, the office and
secretary shall diligently work to resolve the outstanding issues in a timely manner, and the
office and secretary may subsequently issue a supplemental tax credit certification at the time
of such resolution.
(bb) For projects with initial certification letters issued before July 1, 2015, upon
project completion or at any time after project costs are deemed final by the motion picture
production company or applicant, the applicant shall make a request to the office to proceed
to final certification by submitting to the office a cost report of production expenditures to
be formatted in accordance with instructions of the office promulgated in compliance with
the Administrative Procedure Act. The applicant shall make all records related to the cost
report available for inspection by the office and the qualified accountant selected by the
office to prepare the production expenditure verification report. After review and
investigation of the cost report, and after two levels of review within a CPA firm or a second
review through a cooperative endeavor with another CPA, the accountant shall submit to the
office, the secretary, and the motion picture production company or motion picture investor
tax credit applicant a production expenditure verification report and the affidavit required by
Subparagraph (h) of this Paragraph. The office and the secretary shall review the production
expenditure verification report and may require additional information needed to make a
determination. Within one hundred twenty days of the receipt of the production expenditure
verification report and all required supporting information, the office and the secretary shall
issue a tax credit certification letter indicating the amount of tax credits certified for the state-certified production to the investors for all qualifying expenditures verified by the office.
Any expenditures for which tax credits were neither denied nor certified due to insufficient
information or other issues, the office and secretary shall diligently work to resolve the
outstanding issues in a timely manner, and the office and secretary may subsequently issue
a supplemental tax credit certification at the time of such resolution.
NOTE: Item (D)(2)(e)(ii) eff. until Jan. 1, 2016, upon determination by the Commissioner
of Administration and the Legislative Auditor that an Act or Acts were enacted in the 2015
R.S. sufficient to offset any tax increase provided for in the Acts of the 2015 R.S. over a five-year period. See Acts 2015, No. 141, §4.
(ii) The department may request an additional production expenditure verification
report of the expenditures submitted by the motion picture production company with the cost
of the additional report paid by the motion picture production company. The motion picture
production company may submit an amended cost report of production expenditures if
additional expenditures are incurred or discovered after the approval of the initial production
expenditure verification report issued pursuant to Item (i) of this Subparagraph, and the
office and secretary may issue a supplemental tax credit certification if so warranted.
NOTE: Item (D)(2)(e)(ii) as amended by Acts 2015, No. 141, §§1, 4, eff. Jan. 1, 2016, upon
determination by the Commissioner of Administration and the Legislative Auditor that an
Act or Acts were enacted in the 2015 R.S. sufficient to offset any tax increase provided for
in the Acts of the 2015 R.S. over a five-year period.
*(ii) The department may request an additional production expenditure verification report of the expenditures submitted by the motion picture production company with the cost of the additional report paid by the motion picture production company. The motion picture production company may submit an amended cost report of production expenditures if additional expenditures are incurred or discovered after the submission of the initial production expenditure verification report issued pursuant to Item (i) of this Subparagraph, and the office and secretary may issue a supplemental tax credit certification if so warranted.*
(iii) Only expenditures made during the initial certification period shall earn credits.
(iv) State-certified productions for scripted episodic content and approved QECs may
submit more than one request for final certification of tax credits, but no more frequently
than once per calendar year, in accordance with the terms of the initial certification letter or
QEC contract and instructions by the office.
(f) In addition to the requirements of Subparagraph (e) of this Paragraph, prior to any
final certification of a state-certified production or infrastructure project, the motion picture
production company or infrastructure project applicant shall submit to the office a notarized
statement demonstrating conformity with, and agreeing to, the following:
(i) To pay all undisputed legal obligations the film production company has incurred
in Louisiana.
(ii) To publish, at completion of principal photography, a notice at least once a week
for three consecutive weeks in local newspapers in regions where filming has taken place in
order to notify the public of the need to file creditor claims against the film production
company by a specified date.
(iii) That the outstanding obligations are not waived should a creditor fail to file by
the specified date.
(iv) To delay filing a claim for the film production tax credit until the office delivers
written notification to the secretary of the Department of Revenue that the film production
company has fulfilled all requirements for the credit.
NOTE: Subparagraphs (D)(2)(g) and (h) as enacted by Acts 2015, No. 141, §§1, 4, eff. Jan.
1, 2016, upon receipt of written notification from the Commissioner of Administration and
the Legislative Auditor that an Act or Acts were enacted in the 2015 R.S. sufficient to offset
any tax increase provided for in the Acts of the 2015 R.S. over a five-year period.
*(g) In addition to any other requirements of this Paragraph, the production expenditure verification report shall include information concerning the total number of people who were paid salary, wages, benefits, and other compensation in the production which was included as payroll for which a credit was claimed and the number of those who were Louisiana residents.*
*(h)(i) In addition to any other requirements of this Paragraph, the production expenditure verification report shall include a sworn affidavit by the individual responsible for providing the accounts, documents, records and any other information necessary to the accountant charged with preparing and filing the production expenditure verification report that such accounts, documents, records, and other information were true and correct; and that all related party transactions were accurately reported in accordance with Paragraph (9) of this Subsection; all to the best of the affiant's knowledge, information, and belief.*
*(ii) Any false statement under oath contained in the affidavit required by this Subparagraph shall constitute perjury and shall be punished as provided by R.S. 14:123(C)(4).*
(3) The secretary of the Department of Revenue, in consultation with the office and
the secretary of Louisiana Economic Development, shall promulgate such rules and
regulations as are necessary to carry out the intent and purposes of this Section in accordance
with the general guidelines provided in this Section.
(4) Any taxpayer applying for the credit shall be required to reimburse the office for
any audits required in relation to granting the credit.
(5)(a) A motion picture production company applying for a tax credit based upon
payroll for any individuals must remit a schedule to the Department of Revenue, in a
machine-sensible format approved by the secretary of the Department of Revenue, that
includes the following information:
(i) Name, address, and taxpayer identification number of the loan-out company or
other entity, if any.
(ii) Identification of entity type: C Corporation, S Corporation, Limited Liability
Company, or other entity type with tax type specified, if applicable.
(iii) Name, address, and social security number of the payee.
(iv) An affirmative statement of whether or not the production company is a related
party to the loan-out company or other entity, and if so, provision of an affidavit stating
under penalty of perjury that the transaction is valued at the same value that an unrelated
party would value the same transaction. If the production company is a related party to the
loan-out company, the schedule shall also include all of the following information:
(aa) The ownership structure of the loan-out company or other entity.
(bb) An estimate amount of what the loan-out company or other entity will pay the
payee.
(b) The secretary of the Department of Revenue shall, for purposes of administering
the reporting provisions required under this Subsection, collect an administrative fee in the
amount of two hundred dollars per motion picture production for which reports and payroll
withholding information are mandated.
(c) Such information shall be verified by the office through the use of information
which may be provided to them upon request by the office from Louisiana Works or the
Department of Revenue.
(6) Reports.
(a) With input from the Legislative Fiscal Office, the office shall prepare a written
report to be submitted to the Senate Committee on Revenue and Fiscal Affairs and the House
of Representatives Committee on Ways and Means no less than sixty days prior to the start
of the Regular Session of the Legislature in 2007, and every second year thereafter. The
report shall include the overall impact of the tax credits, the amount of the tax credits issued,
the number of net new jobs created, the amount of Louisiana payroll created, the economic
impact of the tax credits and film industry, and any other factors that describe the impact of
the program.
(b) The department shall include in its annual report detailing the alternative
marketing opportunities it has approved in the most recently ended calendar year for tax
credits earned for productions which employed an alternative marketing opportunity in lieu
of a Louisiana promotional graphic, as provided in Item (C)(l)(i) of this Section. The report
shall be provided annually on or before the first day of February to each member of the
House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal
Affairs. The report shall include but not be limited to the following:
(i) The goals and strategy behind each alternative marketing opportunity approved
for state-certified productions.
(ii) The names of all motion picture production companies approved by the office
to provide alternative marketing opportunities.
(iii) The estimated value to the state of each approved alternative marketing
opportunity compared to the estimated value of a Louisiana promotional graphic.
(iv) The names of all motion picture production companies who chose to include a
Louisiana promotional graphic instead of offering the state an alternative marketing
opportunity.
(7) Louisiana Economic Development may request an additional audit of the
expenditures submitted by the motion picture production company at the cost of the motion
picture production company.
(8) Repealed by Acts 2015, No. 417, §2, eff. July 1, 2015.
NOTE: Paragraph (D)(9) eff. until Jan. 1, 2016, upon determination by the Commissioner
of Administration and the Legislative Auditor that an Act or Acts were enacted in the 2015
R.S. sufficient to offset any tax increase provided for in the Acts of the 2015 R.S. over a five-year period. See Acts 2015, No. 141, §4.
(9) It is recognized that, while legitimate related party transactions often occur as
production expenditures, some related party transactions may be conducted in such a manner
as to abuse the purpose and intent of the program. The secretary of Louisiana Economic
Development and the office shall promulgate rules regarding related party transactions in
accordance with the Administrative Procedure Act.
NOTE: Subparagraph (D)(9)(a) as amended by Acts 2015, No. 141, §§1, 4, eff. Jan. 1, 2016,
upon receipt of written notification from the Commissioner of Administration and the
Legislative Auditor that an Act or Acts were enacted in the 2015 R.S. sufficient to offset any
tax increase provided for in the Acts of the 2015 R.S. over a five-year period.
*(9)(a) It is recognized that, while legitimate related party transactions often occur as production expenditures, some related party transactions may be conducted in such a manner as to abuse the purpose and intent of the program. Therefore, the production expenditure verification report required by Subparagraph (D)(2)(d) of this Section shall verify that all related party transactions have been disclosed and explained, and that the production accounts include all of the following:*
*(i) The name of the related party.*
*(ii) The nature of the relationship between the related party and the motion picture production company.*
*(iii) The nature of the transaction.*
*(iv) The amount of the transaction.*
*(v) The capture and reporting of the functional expense classifications of related party transactions and an explanation of how each is a legitimate project expenditure, including reporting of labor and facility/equipment charge rates related to production company personnel and facility and equipment used in the production of the state-certified production.*
(b) Tax credits certified for goods and services provided by related parties to a state-certified production shall be further limited as follows:
(i) Qualifying production expenditures for Above the Line, or "ATL", salaries
provided by related parties shall be limited to twelve percent of total Louisiana production
expenditures.
NOTE: Items (D)(9)(b)(ii) - (iv) and Subparagraphs (c) through (e) as amended by Acts
2015, No. 141, §§1, 4, eff. Jan. 1, 2016, upon receipt of written notification from the
Commissioner of Administration and the Legislative Auditor that an Act or Acts were
enacted in the 2015 R.S. sufficient to offset any tax increase provided for in the Acts of the
2015 R.S. over a five-year period.
*(ii) Qualifying production expenditures for Below the Line, or "BTL", services provided by a related party shall be limited to the actual compensation including the value of employer-funded benefits paid by the related party to its employee or employees who are actually performing the service, allocated to the production on an hourly basis.*
*(iii)(aa) Qualifying production expenditures for goods and services such as equipment, supplies, studio rental, and visual effects packages provided by a related party shall be limited to fair market value as established through the related party's historic dealings with unrelated parties, or established by comparable transactions between other unrelated parties for substantially similar goods and services considering the geographic market and other pertinent variables.*
*(bb) If the fair market value cannot be established in the manner provided for in Subitem (aa) of this Item, qualifying production expenditures shall be limited to the internal cost recovery rate to be determined by dividing the actual acquisition cost plus ongoing maintenance and upgrade cost by anticipated utilization over the real useful life of the property. However, qualifying production expenditures for visual effects packages shall be limited to either the internal cost recovery rate or the actual compensation including the value of employer-funded benefits paid by the related party employer to its employee or employees actually performing the service, allocated to the production on an hourly basis as determined by the methodology selected and deemed most appropriate under the circumstances by the office.*
*(iv) No tax credits shall be earned or certified for expenditures for finance fees, interest, or payments of a similar nature paid to related parties, investors in the production, or any other entities which the office determines will gain financial rewards based upon sale or exploitation of the product or success in procuring distribution agreements unless such expenditures are for payments made to a Louisiana resident licensed insurance producer that has its principal place of business in this state as required by R.S. 22:1543, or to a Louisiana financial institution as defined in R.S. 6:2(8), or to a Louisiana Business and Industrial Development Company defined in and provided for in Chapter 39-B of Title 51 of the Louisiana Revised Statutes of 1950, R.S. 51:2386 et seq., that is regulated by the office of financial institutions and that has one or more offices in the state.*
*(c) The office may request and use additional information in determining the extent to which expenditures for related party transactions will be certified by requesting and obtaining documentation including but not limited to third-party contracts, notarized affidavits, tax records, W-2s, 1099s, and cancelled checks.*
*(d) Any related party transaction may be referred by the office and the secretary to the office of the state inspector general for further review to determine whether the transaction is in accord with the provisions of this Paragraph. The office of the state inspector general may make such further audit, examination, and investigation of all books and records and officers and employees of a movie production company earning, or of any entity or persons receiving, tax credits pursuant to this Section as are necessary to make the determination pursuant to any authority provided for in Part VI of Chapter 2 of Title 49 of the Louisiana Revised Statutes of 1950. The movie production companies, entities, and persons earning or receiving such credits are hereby deemed to consent to the audit, examination, and investigation and any reasonable fees associated with the examination and investigation as a condition of earning or receiving the tax credits.*
*(e) The secretary of Louisiana Economic Development and the office shall promulgate rules regarding related party transactions in accordance with the Administrative Procedure Act.*
E. Disallowance and recapture of credits.
(1) A bad faith holder may not transfer tax credits pursuant to any provision of
Paragraph (C)(4) of this Section, nor claim tax credits pursuant to Paragraphs (C)(2) and (3)
of this Section. A bad faith holder is a person who participated in material misrepresentation
or fraudulent acts in connection with the certification of tax credits pursuant to this section,
or who prior to or at the time of certification of such tax credits knew or reasonably should
have known of such material misrepresentation or fraudulent acts, or a legal entity owned or
controlled by such a person. Upon a determination of bad faith by the Department of
Revenue such tax credits shall be deemed disallowed as to the bad faith holder.
(2) Tax credits previously transferred pursuant to Subparagraph (C)(4)(f) of this
Section or claimed by a bad faith holder, but subsequently disallowed, may be recovered by
the secretary of the Department of Revenue through any collection remedy authorized by
R.S. 47:1561, plus interest and penalties provided by law for the delinquent payment of
taxes, and the Department of Revenue may recapture any amounts and other damages from
a bad faith holder using any collection remedy authorized by law.
(3) In the event tax credits obtained through material misrepresentation or fraudulent
acts are claimed by a taxpayer who is not a bad faith holder, the Department of Revenue shall
have the right of recourse against a bad faith holder as provided to a transferee pursuant to
Subparagraph (C)(4)(e) of this Section.
(4) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary of the Department of Revenue to assess or to collect under any
other provision of law.
F. Prescription. Tax credits previously granted to a taxpayer, but later disallowed
pursuant to the provisions of Subsection E of this Section, may be recovered by the secretary
of the Department of Revenue through any collection remedy authorized by R.S. 47:1561 and
initiated within the later of any of the following:
(1) Two years from December thirty-first in the year in which the tax credit was paid
in accordance with Item (C)(4)(f)(ii) of this Section.
(2) Three years from December thirty-first of the year in which the taxes for the
filing period were due.
(3) Three years from December thirty-first of the year in which the final tax credit
certification letter was issued.
(4) The time period for which prescription has been extended, as provided by R.S.
47:1580.
G. Tax credits provided for in this Section shall not be considered entitlements, and
the taxpayer shall bear the burden of clearly and unequivocally establishing eligibility for tax
credits.
H. Audit reports for certification of expenditures for state-certified motion picture
infrastructure program tax credits shall be submitted in accordance with the provisions of this
Subsection.
(1) State-certified infrastructure project applicants may submit to the office on or
before December 31, 2015, all requests and required documentation for final certification of
all tax credits granted by this provision, after which time all such claims to tax credits shall
be deemed waived.
(2) Any request shall be accompanied by an audit performed by an independent
certified public accountant.
(3) The office, the secretary, and the division shall review the audit, and may require
additional information needed to make a determination as to certification.
(4) The office may request an additional audit report of expenditures submitted by
the state-certified motion picture infrastructure project applicant, with the cost of the
additional report paid by the applicant.
(5) Within three hundred sixty-five days after receipt of the audit report and all
required supporting information, or December 31, 2016, whichever occurs first, the office,
the secretary, and the division shall issue a denial letter or a tax credit certification letter to
the investors indicating the amount of tax credits certified for the state-certified infrastructure
project for all qualifying expenditures verified by the office.
(6) Tax credits provided for in this Section shall not be considered entitlements, and
the state-certified motion picture infrastructure applicant shall bear the burden of clearly and
unequivocally establishing eligibility for tax credits.
(7) In the event that a request for final certification is denied, an applicant may
appeal the decision in accordance with program rules.
(8) No motion picture infrastructure tax credits shall be certified after July 1, 2017.
I. No credits shall be allowed pursuant to this Section for applications received on
or after July 1, 2031.
J. Credit caps, structured pay outs, and project size limitations.
(1) Louisiana Economic Development program issuance cap.
(a) The department shall by rule establish the method for granting tax credits in final
tax credit certification letters, including but not limited to a first-come, first-served system,
reservation of tax credits for a specific time period, or other method which the department,
in its discretion, may find beneficial to the program.
(b) For applications for state-certified productions and qualified entertainment
companies submitted on or after July 1, 2017, but prior to July 1, 2023, the total amount of
all tax credits granted in a final certification letter by the department in any fiscal year shall
not exceed one hundred fifty million dollars. Twenty percent of the annual program cap shall
be reserved as follows: five percent for qualified entertainment companies, five percent for
Louisiana screenplay productions, and ten percent for independent film productions. If the
total amount of credits applied for in any particular year exceeds the aggregate amount of tax
credits allowed for that year, the excess shall be treated as having been applied for on the first
day of the subsequent year.
(i) For tax credits granted in a final certification letter prior to July 1, 2024, if the
total amount of credits granted to QECs in any fiscal year is less than the QEC cap, any
residual amount of unused credits shall carry forward for use in subsequent years and may
be granted in addition to the QEC cap for each year.
(ii) If the total amount of credits granted in any fiscal year to screenplay productions
or independent film productions is less than their respective caps, any residual amount may
be available for issuance by the department during that fiscal year as established by rule.
(iii) The department shall make reasonable efforts to post a listing of estimated
amounts available under the cap on its website.
(c) For applications for state-certified productions and qualified entertainment
companies submitted on or after July 1, 2023, but prior to July 1, 2025, the total amount of
all tax credits granted in a final certification letter by the department in any fiscal year shall
not exceed one hundred fifty million dollars. If the total amount of credits applied for in any
particular year exceeds the aggregate amount of tax credits allowed for that year, the excess
shall be treated as having been applied for on the first day of the subsequent year.
(d) For applications for state-certified productions and qualified entertainment
companies submitted on or after July 1, 2025, the total amount of all tax credits granted in
a final certification letter by the department in any fiscal year shall not exceed one hundred
twenty-five million dollars. If the total amount of credits applied for in any particular year
exceeds the aggregate amount of tax credits allowed for that year, the excess shall be treated
as having been applied for on the first day of the subsequent year.
(2) Department of Revenue taxpayer claim cap.
(a)(i) Beginning July 1, 2017, through June 30, 2025, claims against state income tax
allowed on returns for tax credits or transfers of such tax credits, including legacy credits,
to the Department of Revenue as provided for in Paragraph (C)(4) of this Section shall be
limited to an aggregate total of one hundred eighty million dollars each fiscal year. For
claims allowed on returns for tax credits or transfers of such tax credits to the Department
of Revenue on or before June 30, 2024, if less than one hundred eighty million dollars of
such tax credits and transfers are allowed in a fiscal year, the remaining amount, plus any
amounts remaining from previous fiscal years, shall be added to the one hundred eighty
million dollar limit of subsequent fiscal years until that amount of tax credits or tax credit
transfers to the Department of Revenue are claimed and allowed.
(ii) Beginning July 1, 2025, claims against state income tax allowed on returns for
tax credits or transfers of such tax credits to the Department of Revenue as provided for in
Paragraph (C)(4) of this Section shall be limited to an aggregate total of one hundred twenty-five million dollars each fiscal year.
(b)(i) Claims for tax credits or transfers of tax credits to the Department of Revenue
shall be allowed on a first-come, first-served basis. Any taxpayer whose claim for such tax
credits or transfer to the Department of Revenue is disallowed because the fiscal year cap has
been reached may use the tax credits against state income tax due in an original return filed
in the next fiscal year or may transfer tax credits to the Department of Revenue the next
fiscal year, and his claim or transfer shall have priority over other claims filed or transfers
applied for after the date of his original claim or application for transfer.
(ii) If a claim against state income tax for a tax credit is disallowed because the fiscal
year cap has been reached, the Department of Revenue may provide for an abatement of
interest pursuant to R.S. 47:1601 and a waiver of delinquent payment penalties pursuant to
R.S. 47:1603.
(iii) Any transferor whose transfer of legacy credits to the Department of Revenue
exceeds ten million dollars in one fiscal year shall be paid a maximum of ten million dollars
that year and may transfer the remaining legacy credits, up to a maximum of ten million
dollars for each subsequent fiscal year, to the Department of Revenue and his transfer shall
have priority over other transfers applied for after the date of his original application for
transfer.
(c) For all completed applications for transfer submitted to the Department of
Revenue on or after July 1, 2017, the face value of the credits transferred to the Department
of Revenue shall be subtracted from the remaining available Department of Revenue
taxpayer claim cap.
(d) The Department of Revenue shall make reasonable efforts to post a listing of
estimated amounts available under the cap on its website.
(3) Louisiana Economic Development individual project issuance cap.
(a) Project-based production tax credit. For applications for state-certified
productions on or after July 1, 2017, and before July 1, 2025, the maximum amount of
credits that may be granted for a single state-certified production shall not exceed twenty
million dollars, except for state-certified productions for scripted episodic content that may
be granted up to twenty-five million dollars per season.
(b) Company-based QEC payroll tax credit. For applications for qualified
entertainment company contracts on or after July 1, 2017, and before July 1, 2025, the
maximum amount of credits that may be granted for a single company shall not exceed one
million dollars per year.
(4) Louisiana Economic Development individual payroll cap.
(a) Project-based production tax credit. For applications for state-certified
productions on or after July 1, 2017, and before July 1, 2025, the maximum amount of
qualifying payroll expenditures made for the services rendered by an individual, whether
directly to an individual, or indirectly through a loan out company, shall be three million
dollars per person and no tax credits shall be earned for payroll expenditures in excess of
three million dollars per person.
(b) Company-based QEC payroll tax credit. For applications for qualified
entertainment company contracts on or after July 1, 2017, and before July 1, 2025, the
maximum amount of qualifying QEC payroll expenditures shall be two hundred thousand
dollars per person, for each employee as reported on a Form W-2, and no tax credits shall be
earned for payroll expenditures in excess of two hundred thousand dollars per person.
(5) Louisiana Economic Development structured pay outs.
(a) The department may, at its discretion, require credits for any size production or
approved QEC to be structured over the course of two or more years, as provided for in the
initial certification letter or QEC contract.
(b) The department shall by rule establish the circumstances under which a structured
pay-out of credits may be required, including but not limited to the availability of tax credits
in any given year or the best interests of the state.
K. The office shall develop a new Louisiana promotional graphic which includes a
symbol that is easily recognized as representing the state of Louisiana. The promotional
graphic shall be submitted to the Joint Legislative Committee on the Budget for approval no
later than November 1, 2023.
Acts 1992, No. 894, §1; Acts 1997, No. 658, §2; Acts 2002, 1st Ex. Sess., No. 6, §1,
eff. July 1, 2002; Acts 2003, No. 551, §§3 and 6; Acts 2003, No. 1240, §3, eff. July 1, 2003;
Acts 2004, 1^st^ Ex. Sess., No. 7, §1, eff. March 25, 2004; Acts 2005, No. 456, §1; Acts 2007,
No. 456, §2, eff. July 1, 2007; Acts 2009, No. 478, §1, eff. July 9, 2009; Acts 2009, No. 530,
§1, eff. July 10, 2009; Acts 2010, No. 633, §2, eff. July 1, 2010; Acts 2013, No. 178, §1;
Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2014, No. 646, §11, eff. July 1, 2014; Acts
2015, No. 129, §1, eff. Jan. 1, 2016; §2, eff. July 1, 2015; Acts 2015, No. 134, §1, eff. July
1, 2015; Acts 2015, No. 141, §1, special eff. date; Acts 2015, No. 142, §1, special eff. date;
Acts 2015, No. 143, §1, special eff. date; Acts 2015, No. 144, §§1, 2, special eff. date; Acts
2015, No. 357, §1, eff. June 29, 2015; Acts 2015, No. 361, §2, eff. July 1, 2015; Acts 2015,
No. 412, §2; Acts 2015, No. 417, §§1, 2, eff. July 1, 2015; Acts 2015, No. 425, §1; Acts
2015, No. 451, §2, eff. Jan. 1, 2016; Acts 2015, No. 452, §1, eff. July 1, 2015; Acts 2016,
1^st^ Ex. Sess., No. 29, §2; Acts 2017, No. 223, §1; Acts 2017, No. 309, §§1, 2, eff. June 15,
2017; Acts 2021, No. 114, §13, eff. July 1, 2022; Acts 2023, No. 411, §1; Acts 2024, 3rd Ex.
Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024;
Acts 2025, No. 44, §1, eff. July 1, 2025; Acts 2025, No. 432, §§3, 4.
NOTE: See Acts 1992, No. 894, §2.
NOTE: Acts 2005, No. 456, §2, provides that the "Act shall become
effective for taxable years beginning after December 31, 2005, and shall not
apply to state-certified productions that have received an effective initial
certification date that is prior to December 31, 2005. For state-certified
infrastructure projects, this Act shall become effective on or after July 1,
2005."
NOTE: See Acts 2009, No. 530, §1, which was superceded by Acts 2009,
No. 478, §1.
NOTE: See Acts 2015, Nos. 141, §2; 142, §2; 143, §2; 412, §3; 417, §3; 425, §2;
and 451, §3, regarding applicability.
NOTE: See Acts 2016, No. 662, §2, regarding applicability.
NOTE: See Acts 2015, No. 144, amending Subparagraph (B)(22)(b), eff. Jan. 1,
2016, subject to contingency (see Acts 2015, No. 144, Sections 3 and 5).
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6008** Tax credits for donations made to assist playgrounds in economically depressed areas {#sec-47-6008 omnilex-key=us-la-statutes--rs-title-47--47:6008}
A. There shall be allowed a credit against any Louisiana income tax for qualified
donations made to qualified playgrounds. The credit shall be an amount equal to the lesser
of seven hundred twenty dollars or thirty-six one hundredths of the value of the cash,
equipment, goods, or services donated. Any credit shall be taken as a credit against the
applicable income tax in the taxable period in which the donation is made. The total amount
of the credits taken by any taxpayer during any taxable year shall not exceed one thousand
dollars.
B.(1) The term "qualified donation" shall mean a donation made to a qualified
playground to assist in the construction, operation, use, or maintenance of the playground.
The term "qualified donation" shall also mean a donation made to assist in the development,
implementation, or sponsoring of recreational, educational, or health-related programs or
events for the benefit of the children served by the qualified playground regardless of
whether the donation is made directly to the qualified playground, to the qualified
playground's volunteer organization or booster club, or to a nonprofit corporation whose
chartered purpose is to provide assistance to the qualified playground. Any such donation
may be in the form of cash or the donation of equipment, goods, or services.
(2) The term "qualified playground" shall mean a playground, recreational facility,
or park owned or operated by the state or a political subdivision or by a community or
volunteer organization or nonprofit corporation and which is eligible to receive any funds
under the community development block grant (CDBG) program of the United States
Department of Housing and Urban Development.
C. The secretary of the Department of Revenue shall promulgate such rules and
regulations as may be deemed necessary to carry out the purposes of this Section.
D. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 1992, No. 898, §1, eff. for taxable periods beginning after Dec. 31, 1992; Acts
1997, No. 658, §2; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after Dec.
31, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29,
2015; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017;
Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1,
eff. Jan. 1, 2026.
NOTE: See Acts 2005, No. 405, relative to intent.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6009** Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019. {#sec-47-6009 omnilex-key=us-la-statutes--rs-title-47--47:6009}
*Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019.*
##### **§ 47:6010** Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015. {#sec-47-6010 omnilex-key=us-la-statutes--rs-title-47--47:6010}
*Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.*
##### **§ 47:6011** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6011 omnilex-key=us-la-statutes--rs-title-47--47:6011}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6012** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6012 omnilex-key=us-la-statutes--rs-title-47--47:6012}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6013** Tax credits for donations made to public schools {#sec-47-6013 omnilex-key=us-la-statutes--rs-title-47--47:6013}
A. There shall be allowed a credit against the corporation income tax for qualified
donations made to a public school. The credit shall be an amount equal to twenty-eight
percent of the appraised value of the qualified donation. Any credit shall be taken as a credit
against the corporation income tax for the taxable year in which the donation is made. The
total of all such credits taken in a taxable year shall not exceed the total tax liability for that
taxable year.
B. For purposes of this Section the following words have the following meanings:
(1) "Corporation" means any business entity authorized to do business in the state
of Louisiana and subject to the state corporate income tax.
(2) "Public school" means a public elementary or secondary school.
(3) "Qualified donation" means a donation of immovable property purchased or
otherwise acquired by a corporation and donated to a public school immediately adjacent or
contiguous to such property.
C. The secretary of the Department of Revenue shall promulgate such rules and
regulations as may be necessary to carry out the purposes of this Section.
D. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 1998, No. 51, §1, eff. July 1, 1998; Acts 2015, No. 125, §2, eff. July 1, 2015;
Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017,
No. 400, §§2, 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025;
Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6014** Credit for property taxes paid by certain telephone companies; fund {#sec-47-6014 omnilex-key=us-la-statutes--rs-title-47--47:6014}
A. Pursuant to the provisions of this Section, there shall be allowed a credit against
Louisiana income taxes in an amount equal to forty percent of the aggregate ad valorem taxes
paid to political subdivisions of this state after December 31, 2000, by a telephone company,
as defined in R.S. 47:1851, with respect to such telephone company's public service
properties, as defined in R.S. 47:1851, which are assessed by the Louisiana Tax Commission
at twenty-five percent of fair market value pursuant to R.S. 47:1854.
B. The credit allowed under this Section shall be applied against any Louisiana
income tax shown on a return filed by a person, as defined in R.S. 47:2, entitled to the credit
as determined under Subsection C of this Section for income tax years ending on or after
December 31, 2001.
C. Notwithstanding any provision of law to the contrary, the following provisions
shall apply with respect to the application of the credit established in Subsection A of this
Section:
(1) The credit for ad valorem taxes paid by or on behalf of a corporation shall be
applied against Louisiana corporation income tax of the corporation. However, any credit
allowable to any member of an affiliated group of corporations, as defined in Section 1504
of the Internal Revenue Code of 1986, as amended, shall be applied against Louisiana
corporation income tax of the member and any other member of the affiliated group of
corporations until the entire amount of the credit has been applied against Louisiana
corporation income taxes.
(2) The credit for taxes paid by an individual shall be applied against the Louisiana
individual income tax.
(3) The credit for taxes paid by or on behalf of a corporation classified under
Subchapter S of the Internal Revenue Code of 1986, as amended, as an S corporation shall
be applied first against any Louisiana corporation income tax due by the S corporation, and
the remainder of any credit shall be allocated to the shareholder or shareholders of the S
corporation in accordance with their respective interests and applied against the Louisiana
income tax of the shareholder or shareholders of the S corporation.
(4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the
partners according to their distributive shares of partnership gross income and applied against
any Louisiana income tax liability of the partners.
(5) The credit for taxes paid by or on behalf of a limited liability company shall be
allocated to the members according to their distributive shares of the limited liability
company's gross income and applied against any Louisiana income tax liability of the
members; however, the credit for taxes paid by or on behalf of a limited liability company
treated as a corporation for Louisiana income tax purposes may be applied against the
Louisiana corporation income taxes of the limited liability company.
(6) The character of the credit for taxes paid by or on behalf of a partnership, S
corporation, or limited liability company not treated as a corporation for Louisiana income
tax purposes and allocated to the partners, shareholders, or members, respectively, of such
partnership, S corporation, or limited liability company, shall be determined as if such credit
were incurred by such partners, shareholders, or members, in the same manner as incurred
by such partnership, S corporation, or limited liability company.
(7) The credit for taxes paid by an estate or trust shall be applied against the
Louisiana income tax imposed on estates and trusts.
D. The excess, if any, of the credit allowed by this Section over the aggregate tax
liabilities against which such allowable credit may be applied, as provided in this Section,
shall constitute an overpayment, as defined in R.S. 47:1621(A), and the secretary shall make
a refund of such overpayment from the current collections of the taxes imposed under
Chapter 2 of Subtitle II of this Title, together with interest as provided in R.S. 47:1624. The
right to a refund of any such overpayment shall not be subject to the requirements of R.S.
47:1621(B). Any such refund, together with interest thereon, shall be paid by the secretary
within ninety days of receipt by the secretary of the return on which the credit allowed by this
Section is claimed. Failure of the secretary to pay such refund, in whole or in part, shall
entitle the aggrieved taxpayer to proceed with the remedies provided in R.S. 47:1625.
E.(1)(a) The avails of sales and use taxes imposed pursuant to R.S. 47:302, 321, and
331 attributable to the furnishing of interstate and international telecommunication services,
as both those terms are defined in Chapter 2 of Subtitle II of this Title, shall be credited to
the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that
fund to pay all of the obligations secured by the full faith and credit of the state which
become due and payable within any fiscal year, the treasurer shall deposit an amount of
avails as determined pursuant to Subparagraph (b) of this Paragraph into a special fund
which is hereby created and established in the state treasury and known as the "Telephone
Company Property Assessment Relief Fund", hereinafter the "fund".
(b) The amount of such avails shall be determined by the secretary, by rule, using
industry data as available at the time the fund was originally created, and as had been
published by the Federal Communications Commission. The secretary shall adopt and
promulgate such rule no later than March 1, 2006, and the rule shall be effective for tax
periods starting on or after July 1, 2006.
(2) The monies in the fund shall be used solely and exclusively for the purpose of
providing funds to pay the credits or refunds as provided in this Section. The treasurer shall
annually transfer to the state general fund an amount equal to the credits taken and refunds
issued pursuant to this Section.
(3) The monies in the fund shall be invested by the treasurer in the same manner as
the monies in the state general fund. Interest earned on investment of monies in the fund
shall be deposited in and credited to the fund. Unexpended and unencumbered monies in the
fund at the close of each fiscal year shall remain in the fund.
(4) Notwithstanding any other provision of this Section to the contrary, in any fiscal
year in which the balance in the fund which is available for appropriation, net of any credits
previously allowed pursuant to this Section, does not equal or exceed the total amount of the
credits taken for that fiscal year pursuant to this Section, the credits allowed in the
succeeding fiscal year shall be proportionately reduced by the amount of the shortfall;
however, any reduction may be carried forward to any succeeding fiscal year. The secretary
shall determine the amount of any reductions required pursuant to this Subsection.
F. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
G. Taxpayers that pay ad valorem taxes for the 2020 tax year that are eligible for the
credit provided by this Section but are paid after December 31, 2020, may elect to treat these
taxes as having been paid on December 31, 2020, for purposes of this credit, provided that
the payments are made to the local tax collector on or before April 15, 2021. Taxpayers that
make this election shall not also claim these taxes as having been paid in 2021 for purposes
of claiming this credit for the 2021 tax year.
Acts 2000, No. 22, §6, eff. June 15, 2000; Acts 2002, No. 11, §1, eff. for all taxable
periods beginning after Dec. 31, 2002; Acts 2005, No. 266, §1, eff. July 1, 2005; Acts 2007,
No. 358, §1, eff. Aug. 1, 2007; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2020, 2^nd^
Ex. Sess., No. 56, §1, eff. Nov. 5, 2020; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,
2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6015** Research and development tax credit {#sec-47-6015 omnilex-key=us-la-statutes--rs-title-47--47:6015}
A. The Legislature of Louisiana hereby finds and declares that the health, safety, and
welfare of the people of this state are dependent upon the continued encouragement,
development, growth, and expansion of the private sector within the state. Therefore, it is
declared to be the purpose of this Section to encourage new and continuing efforts to conduct
research and development activities within this state.
B.(1) Any taxpayer who employs fifty or more persons and claims for the taxable
year a federal income tax credit under 26 U.S.C. 41(a) for increasing research activities shall
be allowed a tax credit to be applied against income tax due in the manner provided for in
Subsection K of this Section.
(2) Any taxpayer who employs less than fifty persons and claims for the taxable year
a federal income tax credit under 26 U.S.C. 41(a) for the taxable year, or meets the
requirements of Subparagraph (3)(i) of this Subsection, shall be allowed a tax credit to be
applied against income tax due in the manner provided for in Subsection K of this Section.
(3) Each taxpayer seeking the credits authorized in this Section shall apply to
Louisiana Economic Development for the credits. The taxpayer shall remit an application
fee in accordance with R.S. 36:104. The application shall include all of the following:
(a) A federal income tax return and supporting documentation that shows the amount
of the federal research credit for the same taxable year. If claiming the credit under
Subsection D of this Section, the taxpayer shall also remit supporting documentation for the
federal Small Business Innovation Research Grant.
(b) The total amount of qualified research expenses and the qualified research
expenses in this state.
(c) The total number of persons employed in Louisiana by the taxpayer and the
number of those persons employed in Louisiana directly engaged in research and
development.
(d) The average wages of the persons employed in Louisiana not directly engaged
in research and development and the average wages of the persons employed in Louisiana
directly engaged in research and development.
(e) The average value of benefits received by all persons employed in Louisiana.
(f) The cost of health insurance coverage offered to all persons employed in
Louisiana.
(g) At the department's request, the taxpayer shall provide federal income tax
information related to the research and development credit. This information shall include
but shall not be limited to IRS forms 8821 and 4506.
(h) Any other information required by Louisiana Economic Development.
(i) A taxpayer who employs less than fifty employees may apply for credits without
providing a federal income tax return as required by Subparagraph (a) of this Paragraph if
all of the following criteria are met:
(i) The department shall engage and assign either a certified public accountant
authorized to practice in the state of Louisiana or a tax attorney authorized to practice in the
state of Louisiana to prepare and submit to the department an expenditure verification report
on the taxpayer's claimed qualified research expenditures. The report shall be rendered based
upon procedures and regulations developed by the department in accordance with the
Administrative Procedure Act.
(aa) The taxpayer shall be responsible for payment of the expenditure verification
report fee in accordance with R.S. 36:104.1, and shall make all records related to the tax
credit application available to the certified public accountant or tax attorney selected by the
department to prepare the expenditure verification report.
(bb) The taxpayer will be assessed the actual cost for the expenditure verification
report fee. The maximum fee for the report shall be fifteen thousand dollars for verification
of an application with claimed qualified research expenditures of up to one million dollars,
and the maximum fee shall be twenty-five thousand dollars for verification of an application
with claimed qualified research expenditures in excess of one million dollars.
(cc) At the time of application, the taxpayer shall submit a deposit of the expenditure
verification report fee of seven thousand five hundred dollars for an application with claimed
qualified research expenditures of up to one million dollars, and a deposit of fifteen thousand
dollars for an application with claimed qualified research expenditures in excess of one
million dollars.
(ii) The taxpayer provides all supporting documentation required by the department
to show the amount of qualified research expenses for such taxable year.
(4) An expenditure verification report shall be required only for applicants with less
than fifty employees that have not filed for federal research and development tax credit on
IRS Form 6765-Credit for Increasing Research Activities or that are not applicants for either
the Small Business Technology Transfer Program or the Small Business Innovation Research
Program. Research and development tax credits shall be certified only upon the receipt and
approval by Louisiana Economic Development of an expenditure verification report as
provided for in Item (3)(i)(i) of this Subsection.
(5) Louisiana Economic Development shall approve or disapprove each application.
No credits shall be granted to a taxpayer under this Section unless the credit is approved by
Louisiana Economic Development.
(6) The following types of businesses that do not have a pending or issued United
States patent directly related to the qualified research expenditures claimed under this
Section are ineligible to apply for or receive benefits under this Section, unless specifically
invited by the secretary of the department to do so:
(a) Professional services firms as defined by departmental rule.
(b) Businesses primarily engaged in custom manufacturing and custom fabricating
as defined by departmental rule.
C.(1) For purposes of determining the amount of the credit earned, an "entity" shall
be determined by the total number of employees based on the aggregate of all affiliated
companies.
(2) The amount of the credit authorized in this Section shall be equal to either:
(a) Five percent of the difference, if any, of the Louisiana qualified research expenses
for the taxable year minus the base amount, if the taxpayer is an entity that employs one
hundred or more persons.
(b) Ten percent of the difference, if any, of the Louisiana qualified research expenses
for the taxable year minus the base amount, if the taxpayer is an entity that employs fifty to
ninety-nine persons.
(c) Thirty percent of the difference, if any, of the Louisiana qualified research
expenses for the taxable year minus the base amount, if the taxpayer is an entity that employs
less than fifty persons.
(3)(a) All entities taxed as corporations for Louisiana income tax purposes shall
claim any credit allowed under this Section on their corporation income tax return.
(b) Individuals shall claim any credit allowed under this Section on their individual
income tax return.
(c) Estates or trusts shall claim any credit allowed under this Section on their
fiduciary income tax returns.
(d) Entities not taxed as corporations shall claim any credit allowed under this
Section on the returns of the partners or members as follows:
(i) Corporate partners or members shall claim their share of the credit on their
corporation income tax returns.
(ii) Individual partners or members shall claim their share of the credit on their
individual income tax returns.
(iii) Partners or members that are estates or trusts shall claim their share of the credit
on their fiduciary income tax returns.
D.(1) A taxpayer who receives a Phase I or II grant or contract from the federal Small
Business Technology Transfer Program or a federal Small Business Innovation Research
Grant as created by the Small Business Innovation Development Act of 1982 (P.L. 97-219),
reauthorized by the Small Business Research and Development Enhancement Act (P.L.
102-564), reauthorized by the Small Business Reauthorization Act of 2000 (P.L. 106-554),
and reauthorized again by the SBIR and STTR Extension Act of 2022 (P.L. 117-183) shall
be allowed a tax credit in an amount equal to thirty percent of the award received during the
tax year.
(2) In addition to the credit utilization allowed by Paragraph (C)(3) of this Section,
research and development tax credits for tax years 2018 and later that are based on
participation in the Small Business Technology Transfer Program or the Small Business
Innovation Research Grant program and that were not previously claimed by any taxpayer
against his income tax may be transferred or sold to another Louisiana taxpayer, subject to
the following conditions:
(a) A single transfer or sale may involve one or more transferees. A transferee of the
tax credits may transfer or sell such tax credits subject to the conditions of this Paragraph.
(b) Transferors and transferees shall submit to the Department of Revenue in writing,
a notification of any transfer or sale of tax credits within ten business days after the transfer
or sale of such tax credits. No transfer or sale of tax credits shall be effective until recorded
in the tax credit registry in accordance with R.S. 47:1524. The notification shall include the
transferor's tax credit balance prior to transfer, a copy of any tax credit certification letter
issued by Louisiana Economic Development, the transferor's remaining tax credit balance
after transfer, all tax identification numbers for both transferor and transferee, the date of the
transfer, the amount transferred, a copy of the credit certificate, the price paid by the
transferee to the transferor, and any other information required by the Department of
Revenue. The notification submitted to the Department of Revenue shall include a transfer
processing fee of two hundred dollars per transferee.
(c) Failure to comply with this Paragraph shall result in the disallowance of the tax
credit until the taxpayers are in full compliance.
(d) The transfer or sale of this credit does not extend the time in which the credit can
be used. The carryforward period for a credit that is transferred or sold begins on the date on
which the credit was earned.
E. As used in this Section, the following terms shall have the meaning hereafter
ascribed to them, unless the context clearly indicates otherwise:
(1) "Base amount" shall mean the following:
(a) If the taxpayer is an entity that employs fifty or more persons, the base amount
shall be eighty percent of the average annual qualified research expenses within Louisiana
during the three years preceding the taxable years.
(b) If the taxpayer is an entity that employs less than fifty persons, the base amount
shall be fifty percent of the average annual qualified research expenses within Louisiana
during the three preceding taxable years.
(2) "Department" shall mean Louisiana Economic Development.
(3) "Incentive" shall mean a tax credit, deduction, or exclusion administered by
Louisiana Economic Development.
(4) "Person" shall mean a natural person.
(5) "Qualified research expenses" and "qualified research" shall have the same
meanings as those terms are defined in 26 U.S.C. 41, as amended.
F. The department shall administer the provisions of this Section and shall have the
following powers and duties in addition to those granted by other laws of this state:
(1) To monitor the implementation and operation of this Section and conduct a
continuing evaluation of the program.
(2) To assist any taxpayer in obtaining the benefits of any incentive or inducement
program authorized by Louisiana law.
(3) To promulgate program rules and regulations in consultation with the secretary
of the Department of Revenue, in accordance with the Administrative Procedure Act.
(4) To receive information from the Department of Revenue regarding the identity
of the taxpayer and the amount of credit claimed for any credits claimed pursuant to this
Section. Such information shall not be public record and shall be subject to the same
prohibition of disclosure as in the possession of the Department of Revenue.
(5) To verify all relevant records and accounts of any taxpayer applying for credits
provided for by this Section.
G.(1) Each year, prior to the issuance of credits, the department shall perform a
detailed examination of at least ten percent of all applications received. The department shall
select applications for examination based on one or more of the following: a random
sampling of applications, the applicant's business sector, and other selection criteria as
determined by the department.
(2) If a taxpayer's application is selected for examination, the taxpayer shall submit
all supporting documentation required by the department. The department shall use this
evidence to verify that the amount of the qualified research expenses incurred in Louisiana
for the taxable year support the corresponding tax credit.
(3) Upon examination, the department will disallow any credits that are not
substantiated by supporting documentation to include Internal Revenue Service documents.
(4) The applicant bears the burden of proving that its activities meet the definition
of qualified research provided in 26 U.S.C. 41(d).
(5) Nothing in this Subsection shall preclude the department from examining a
taxpayer's application for research and development credits after the issuance of credits.
Credits disallowed following an examination conducted after the issuance of credits will be
subject to recovery, recapture, or offset.
H.(1) Credits granted under this Section, but later disallowed in whole or in part,
may be recovered by the secretary of the Department of Revenue from the taxpayer applicant
through any collection remedy authorized by R.S. 47:1561 that is initiated within three years
from December thirty-first of the year in which the credit was originally granted. The only
interest that may be assessed and collected on these recovered credits is interest at a rate three
percentage points above the rate provided in R.S. 9:3500(B)(1), which shall be computed
from the original due date of the return on which the disallowed credit was taken.
(2) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary of the Department of Revenue to assess or to collect under any
other provision of law. This includes the disallowance of any disallowed credit claimed by
a taxpayer who received the credit through purchase or through a distribution by an entity not
taxed as a corporation.
I.(1) Except as provided in Paragraph (2) of this Subsection, a taxpayer shall not
receive any other incentive administered by Louisiana Economic Development for any
expenditures for which the taxpayer has received a credit pursuant to this Section.
(2) The limitation provided in Paragraph (1) of this Subsection shall not apply to
small businesses that have received a state grant pursuant to the provisions of R.S. 51:2401
or 2402.
J. No credit shall be allowed pursuant to this Section for research expenditures
incurred, Small Business Technology Transfer Program funds received or Small Business
Innovation Research Grant funds received after December 31, 2029.
K. If the amount of the credit authorized pursuant to Subsection A of this Section
exceeds the amount of tax liability for the tax year, the excess credit may be carried forward
as a credit against subsequent Louisiana income tax liability for a period not to exceed five
years.
L. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
M.(1) Beginning July 1, 2025, claims against state income tax allowed on returns for
tax credits as provided for in this Section shall be limited to an aggregate total of twelve
million dollars each fiscal year.
(2) Claims for tax credits shall be allowed on a first-come, first-served basis. Any
taxpayer whose claim for such tax credits is disallowed because the fiscal year cap has been
reached may use the tax credits against state income tax due in an original return filed in the
next fiscal year, and his claim shall have priority over other claims filed after the date of his
original claim.
Acts 2002, 1st Ex. Sess., No. 9, §1, eff. for all income tax years beginning on or after
Jan. 1, 2003, and franchise tax years beginning on or after Jan. 1, 2004; Acts 2005, No. 402,
§1, eff. July 1, 2005; Acts 2009, No. 477, §1, eff. July 9, 2009; Acts 2011, No. 407, §1, eff.
July 5, 2011; Acts 2013, No. 257, §1, eff. July 1, 2013, applicable to tax years beginning on
or after Jan. 1, 2013; Acts 2015, No. 133, §1; Acts 2015, No. 357, §1, June 29, 2015; Acts
2015, No. 361, §2, eff. July 1, 2015; Acts 2015, No. 412, §2; Acts 2017, No. 336, §1, eff.
June 22, 2017; Acts 2020 1^st^ Ex. Sess., No. 13, §1, eff. Jan. 1, 2021; Acts 2023, No. 251, §1,
eff. June 12, 2023; Acts 2023, No. 350, §1, eff. June 12, 2023; Acts 2024, 3rd Ex. Sess., No.
5, §§1, 3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2024,
3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: Acts 2002, 1^st^ Ex. Sess., No. 9 §2, provided that the Act would
become null and void on Dec. 31, 2006. Acts 2009, No. 477, §2, deleted the
termination language.
NOTE: See Acts 2011, No. 407, §3, relative to applicability.
NOTE: See Acts 2015, No. 133, §2, re: applicability.
NOTE: See Acts 2015, No. 412, §3, re: applicability.
NOTE: See Acts 2017, No. 336, §2, re: applicability.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6016** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6016 omnilex-key=us-la-statutes--rs-title-47--47:6016}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6016.1** Louisiana New Markets Jobs Act; premium tax credit {#sec-47-6016.1 omnilex-key=us-la-statutes--rs-title-47--47:6016.1}
A. The provisions of this Section shall be known as and may be cited as the
"Louisiana New Markets Jobs Act".
B. As used in this Section, the following words, terms, and phrases have the meaning
ascribed to them unless a different meaning is clearly indicated by the context:
(1)(a) "Applicable percentage" means fourteen percent for the first and second credit
allowance dates and eight and one-half percent for the third and fourth credit allowance dates
for all qualified equity investments issued after August 1, 2013, and before August 1, 2020.
(b) "Applicable percentage" means fifteen percent for the fourth through sixth credit
allowance dates and ten percent for the seventh credit allowance for all qualified equity
investments issued on or after August 1, 2020.
(2) "Credit allowance date" means, with respect to any qualified equity investment,
the following:
(a) The date on which such investment is initially made.
(b) Each of the six anniversary dates of such date thereafter.
(3) "Department" means the Department of Revenue, unless otherwise noted.
(4) "Impact business" means a qualified active low-income community business
located in Louisiana that is either located in a rural parish or in the recovery zone or is more
than fifty percent owned by women, minorities, or military veterans.
(5) "Purchase price" means the amount paid to the issuer of a qualified equity
investment for such qualified equity investment.
(6) "Recovery zone" means any parish for which the Federal Emergency
Management Agency of the United States Department of Homeland Security has made a
determination that the parish is eligible for both individual and public assistance under the
declaration of major disaster for the state of Louisiana for the duration of that declaration.
Follow-on investments in a qualified active low-income community business that was
qualified by its location in a recovery zone at the time of the initial qualified low-income
community investment in that business shall be considered qualified low-income community
investments even if made after the end of the declaration, subject to other provisions of this
Section.
(7) "Rural parish" means the following:
(a) With respect to qualified equity investments issued before August 1, 2023, a
parish with a population of less than one hundred thousand as of the July 1, 2019, census
estimate by the United States Census Bureau.
(b) With respect to qualified equity investments issued after August 1, 2023, a parish
with a population of less than one hundred thousand as of the most recent federal decennial
census.
(8) "Qualified active low-income community business" has the meaning given such
term in Section 45D of the Internal Revenue Code of 1986, as amended, and 26 CFR
1.45D-1.
(a) With respect to qualified equity investments issued on or after August 1, 2020,
a qualified active low-income community business shall also be engaged in an industry
assigned a primary North American Industry Classification System code within sector 11,
21, 23, 31, 32, 33, 42, 48, 49, 54, 56, 62, 72, or 81 and have total employees that do not
exceed the greater of two hundred fifty and the number of employees set forth for the
business's North American Industry Classification System code sector in 13 CFR 121.201.
(b) With respect to qualified equity investments issued on or after August 1, 2020,
a business that otherwise satisfies this definition but for being located in a low-income
community, as defined in Section 45D of the Internal Revenue Code of 1986, as amended
and 26 CFR 1.45D-1, shall satisfy this definition if the business is located in the recovery
zone.
(9) "Qualified community development entity" has the meaning given such term in
Section 45D of the Internal Revenue Code of 1986, as amended; provided that such entity
has entered into, for the current year or any prior year, an allocation agreement with the
Community Development Financial Institutions Fund of the U.S. Department of Treasury
with respect to credits authorized by Section 45D of the Internal Revenue Code of 1986, as
amended, which includes the state of Louisiana within the service area set forth in such
allocation agreement. The term shall include qualified community development entities that
are controlled by or under common control with any such qualified community development
entity. With respect to qualified equity investments issued on or after August 1, 2020, the
term excludes any qualified community development entity that, together with its affiliates,
has invested less than one hundred million dollars in Louisiana qualified active low-income
community businesses or other Louisiana investments.
(10) "Qualified equity investment" means any equity investment in a qualified
community development entity that meets each of the following criteria:
(a) Is acquired after August 1, 2013, at its original issuance solely in exchange for
cash or, if not so acquired, was a qualified equity investment in the hands of a prior holder.
(b) Has at least one hundred percent of its cash purchase price used by the issuer to
make qualified low-income community investments in qualified active low-income
community businesses located in this state by the first anniversary of the initial credit
allowance date with respect to qualified equity investments issued prior to August 1, 2020,
and after August 1, 2023, and within nine months of the initial credit allowance date with
respect to qualified equity investments issued on or after August 1, 2020, and before August
1, 2023.
(c) Is designated by the issuer as a qualified equity investment under this Paragraph
and is certified by the department as not exceeding the limitation contained in Paragraph
(E)(5) of this Section.
(11) "Qualified low-income community investment" means any capital or equity
investment in, or loan to, any qualified active low-income community business. With respect
to any one qualified active low-income community business, the maximum amount of
qualified low-income community investments made in that business, on a collective basis
with all of its affiliates that may be counted towards satisfaction of Subparagraph (10)(b) of
this Subsection is ten million dollars for qualified equity investments issued prior to August
1, 2020, five million dollars for qualified equity investments issued on or after August 1,
2020, and before August 1, 2025, and ten million dollars for qualified equity investments
issued on or after August 1, 2025, whether issued by one or several qualified community
development entities. Any amounts returned or repaid by such qualified active low-income
community business to a qualified community development entity may be reinvested in such
qualified active low-income community business by such qualified community development
entity and not be counted against the ten million dollar limit provided for in this Paragraph.
The caps on qualified low-income community investments per qualified low-income
community business shall only apply to awards of qualified equity investment authority on
a per application round basis authorized pursuant to Paragraph (E)(5) of this Section.
(12) "State premium tax liability" means any liability incurred by any entity under
the provisions of R.S. 22:831, 836, 838, and 842 except for liability incurred under R.S.
22:842(C).
C.(1) Any entity that makes a qualified equity investment is vested with an earned
credit against state premium tax liability that may be utilized as follows:
(a) On each credit allowance date of such qualified equity investment the entity, or
subsequent holder of the qualified equity investment, shall be entitled to utilize a portion of
such credit during the taxable year, including such credit allowance date.
(b) The credit amount shall be equal to the applicable percentage for such credit
allowance date multiplied by the purchase price paid to the issuer of such qualified equity
investment.
(2) The amount of the credit claimed by an entity shall not exceed the amount of
such entity's state premium tax liability for the tax year for which the credit is claimed. Any
amount of tax credit that the entity is prohibited from claiming in a taxable year as a result
of this Paragraph may be carried forward for use in future taxable years for a period not to
exceed five years.
D.(1) Tax credits earned by a partnership, limited liability company, S-corporation,
or other pass through entity may be allocated to the partners, members, or shareholders of
such entity for their direct use in accordance with the provisions of any agreement among
such partners, members, or shareholders.
(2)(a) Any tax credits not previously claimed by a taxpayer against its premium tax
may be transferred or sold to another Louisiana taxpayer, subject to the following conditions:
(i) A single transfer or sale may involve one or more transferees.
(ii) Transferors and transferees shall submit to the Department of Insurance, in
writing, a notification of any transfer or sale of tax credits within thirty days after the transfer
or sale of such tax credits, which notice contains the amount of the remaining tax credit
balance after transfer, all tax identification numbers for both transferor and transferee, the
date of the transfer, the amount transferred, the price paid by the transferee to the transferor,
and any other information required by the Department of Insurance.
(b) Failure to comply with this Paragraph will result in the disallowance of the tax
credit until the taxpayers are in full compliance.
(c) The transfer or sale of this credit does not extend the time in which the credit can
be used. The carry-forward period for a credit that is transferred or sold begins on the date
on which the credit was originally earned.
(d) To the extent that the transferor did not have rights to claim or use the credit at
the time of the transfer, the Department of Insurance shall either disallow the credit claimed
by the transferee or recapture the credit from the transferee.
E.(1) A qualified community development entity that seeks to have an equity
investment designated as a qualified equity investment and eligible for tax credits under this
Section shall apply to the department. On a form prescribed by the department, the qualified
community development entity shall include each of the following in or attached to its
application:
(a) Evidence of the applicant's certification as a qualified community development
entity, including evidence that Louisiana is included in the service area of the entity.
(b) A copy of the allocation agreement executed by an applicant, or its controlling
entity, and the Community Development Financial Institutions Fund.
(c) A certificate executed by an executive officer of the applicant attesting that either:
(i) The allocation agreement remains in effect and has not otherwise been revoked
or cancelled by the Community Development Financial Institutions Fund.
(ii) The allocation agreement has expired but was not revoked or cancelled by the
Community Development Institutions Fund and the applicant or its affiliates have received
a prior certification of qualified equity investment authority pursuant to this Section after
August 1, 2020.
(d) A description of the proposed amount, structure, and purchaser of the qualified
equity investment.
(e) Identifying information for any entity that will earn tax credits as a result of the
issuance of the qualified equity investment and community businesses in which they will
invest when submitting an application.
(f) Evidence that the applicant, on a collective basis with its affiliates, has invested
at least one hundred million dollars in Louisiana qualified active low-income community
businesses or other Louisiana investments.
(g) If the applicant, including affiliates, has received a prior certification of qualified
equity investment authority, a certificate executed by an executive officer of the applicant
attesting that the applicant, including affiliates, has not been subject to a deposit forfeiture
pursuant to Subsection H of this Section.
(2) Within thirty days after receipt of a completed application containing the
information set forth in Paragraph (1) of this Subsection, including the deposit if required in
Subsection H of this Section, the department shall grant or deny the application in full or in
part. If the department denies any part of the application, it shall inform the qualified
community development entity of the grounds for the denial. The department shall deny all
applications that do not satisfy Subparagraph (1)(g) of this Subsection. If the qualified
community development entity provides additional information required by the department
or otherwise completes its application within fifteen days of the notice of denial, the
application shall be considered completed as of the original date of the submission. If the
qualified community development entity fails to provide the information or complete its
application within the fifteen-day period, the application remains denied and must be
resubmitted in full with a new submission date, and the department shall refund the
performance deposit.
(3) If the application is granted, the department shall certify the proposed equity
investment as a qualified equity investment that is eligible for tax credits under this Section,
subject to the limitations contained in Paragraph (5) of this Subsection. The department shall
provide written notice of the certification to the qualified community development entity.
The notice shall include the names of those entities who will earn the credits and their
respective credit amounts. If the names of the entities that are eligible to utilize the credits
change due to a transfer of a qualified equity investment or an allocation pursuant to
Paragraph (D)(1) of this Section, the qualified community development entity shall notify
the Department of Insurance of such change.
(4) The department shall certify qualified equity investments in the order in which
applications are received by the department. Applications received on the same day shall be
deemed to have been received simultaneously. For applications that are complete and
received on the same day, the department shall certify, consistent with remaining qualified
equity investment capacity, the qualified equity investments in proportionate percentages
based upon the ratio of the amount of qualified equity investment requested in an application
to the total amount of qualified equity investments requested in all applications received on
the same day.
(5)(a) A total of fifty-five million dollars of qualified equity investment authority
shall be available for certification and allocation. The department shall accept applications
beginning on August 1, 2013, for allocation and certification of up to fifty-five million
dollars of qualified equity investments.
(b) A total of seventy-five million dollars of qualified equity investment authority
shall be available for certification and allocation for applications beginning August 1, 2020.
The department shall accept applications beginning on August 1, 2020, for allocation and
certification of up to seventy-five million dollars of qualified equity investments.
(c) A total of one hundred fifty million dollars of qualified equity investment
authority shall be available for certification and allocation for applications beginning August
1, 2023. The department shall accept applications beginning on August 1, 2023, for
allocation and certification of up to one hundred fifty million dollars of qualified equity
investments.
(d) A total of one hundred fifty million dollars of qualified equity investment
authority shall be available for certification and allocation for applications beginning August
1, 2025. The department shall accept applications beginning on August 1, 2025, for
allocation and certification of up to one hundred fifty million dollars of qualified equity
investments.
(e) If a pending request cannot be fully certified due to these limits of qualified
equity investment authority, the department shall certify the portion of qualified equity
investment authority that may be certified unless the qualified community development entity
elects to withdraw its request rather than receive partial certification.
(6) An approved applicant may transfer all or a portion of its certified qualified
equity investment authority to its controlling entity or any qualified community development
entity that is controlled by or under common control with the applicant, provided that the
applicant provides the information required in the application with respect to such transferee
and the applicant notifies the department of such transfer with the notice of receipt of the
cash investment set forth in Paragraph (7) of this Subsection.
(7) Within thirty days of the applicant receiving certification of qualified equity
investment authority, the qualified community development entity or any transferee under
Paragraph (6) of this Subsection shall issue the qualified equity investment, receive cash in
the amount of the certified amount and, with respect to qualified equity investments issued
before August 1, 2020, designate an amount equal to the certified amount as a federal
qualified equity investment with the Community Development Financial Institutions Fund.
The qualified community development entity or transferee under Paragraph (6) of this
Subsection shall provide the department with evidence of the receipt of the cash investment
and, with respect to qualified equity investments issued before August 1, 2020, designation
of the qualified equity investment as a federal qualified equity investment within five
business days after receipt. If the qualified community development entity or any transferee
pursuant to Paragraph (6) of this Subsection does not receive the cash investment within
thirty days following receipt of the certification notice, the certification shall lapse and the
entity may not issue the qualified equity investment without reapplying to the department for
certification. Lapsed certifications revert back to the department and shall be reissued, first,
pro rata to other applicants whose qualified equity investment allocations were reduced
pursuant to Paragraph (4) of this Subsection and, thereafter, in accordance with the
application process.
F. The Department of Insurance shall recapture, from the entity that claimed the
credit on a return, the tax credit allowed pursuant to this Section if any of the following
occur:
(1) Any amount of a federal tax credit available with respect to a qualified equity
investment that is eligible for a credit under this Section is recaptured under Section 45D of
the Internal Revenue Code of 1986, as amended. In such case, the Department of Insurance's
recapture shall be proportionate to the federal recapture with respect to the qualified equity
investment.
(2) With respect to qualified equity investments issued before August 1, 2020, the
issuer fails to invest an amount equal to one hundred percent of the purchase price of the
qualified equity investment in qualified low-income community investments in Louisiana
within twelve months of the issuance of the qualified equity investment.
(3) With respect to qualified equity investments issued on or after August 1, 2020,
but before August 1, 2023, the issuer fails to invest an amount equal to one hundred percent
of the purchase price of the qualified equity investment in qualified low-income community
investments in Louisiana within nine months of the issuance of the qualified equity
investment with at least fifty percent of the purchase price invested in qualified low-income
community investments in impact businesses.
(4) With respect to qualified equity investments issued on or after August 1, 2023,
the issuer fails to invest an amount equal to one hundred percent of the purchase price of the
qualified equity investment in qualified low-income community investments in Louisiana
within twelve months of the issuance of the qualified equity investment with at least fifty
percent of the purchase price invested in qualified low-income community investments in
impact businesses.
(5) The issuer fails to maintain the levels of investment set forth in Paragraphs (2),
(3), and (4) of this Subsection in qualified low-income community investments in Louisiana
until the last credit allowance date for the qualified equity investment. For purposes of this
Section, an investment shall be considered held by an issuer even if the investment has been
sold or repaid if the issuer reinvests an amount equal to the capital returned to or recovered
by the issuer from the original investment, exclusive of any profits realized, in another
qualified low-income community investment within twelve months of the receipt of the
capital. Periodic amounts received during a calendar year as repayment of principal on a loan
that is a qualified low-income community investment shall be treated as continuously
invested in a qualified low-income community investment if the amounts are reinvested in
another qualified low-income community investment by the end of the following calendar
year as set forth in 26 CFR 1.45D-1. An issuer shall not be required to reinvest capital
returned from qualified low-income community investments after the sixth anniversary of
the issuance of the qualified equity investment, the proceeds of which were used to make the
qualified low-income community investment, and the qualified low-income community
investment shall be considered held by the issuer through the seventh anniversary of the
qualified equity investment's issuance.
G. Enforcement of the recapture provisions of Subsection F of this Section shall be
subject to a six-month cure period with respect to qualified equity investments issued before
August 1, 2020, and a three-month cure period with respect to qualified equity investments
issued on or after August 1, 2020. No recapture shall occur until the qualified community
development entity has been given notice of noncompliance by the Department of Insurance
and afforded six months from the date of such notice to cure the noncompliance.
H.(1) A qualified community development entity that seeks to have an equity
investment designated as a qualified equity investment and eligible for tax credits pursuant
to this Section shall pay a deposit in the amount of five hundred thousand dollars payable to
the department, provided that this requirement shall not apply to qualified community
development entities, including affiliates, that have received prior certifications of qualified
equity investment authority pursuant to this Section and have not been subject to forfeiture
of prior deposits. The entity shall forfeit the deposit in its entirety if either:
(a) The qualified community development entity and all transferees pursuant to
Paragraph (E)(6) of this Section fail to issue the total amount of qualified equity investments
certified by the department and receive cash in the total amount certified under Paragraph
(E)(5) of this Section within the time period set forth in Paragraph (E)(7) of this Section.
(b) The qualified community development entity or any transferee pursuant to
Paragraph (E)(6) of this Section that issues a qualified equity investment certified pursuant
to this Section fails to meet the investment requirement under Paragraph (F)(2) of this
Section by the second credit allowance date of such benefit of the six-month cure period
established pursuant to Subsection G of this Section or Paragraph (F)(3) of this Section by
the nine-month anniversary of the initial credit allowance date without the benefit of the
three-month cure period established pursuant to Subsection G of this Section or Paragraph
(F)(4) of this Section by the twelve-month anniversary of the initial credit allowance date
without the benefit of the three-month cure period established pursuant to Subsection G of
this Section.
(2) The deposit required by Paragraph (1) of this Subsection shall be deposited with
the department and held until such time as compliance with the provisions of this Subsection
shall have been established. The qualified community development entity may request a
return of the deposit from the department no earlier than thirty days after having met all the
requirements of Paragraph (1) of this Subsection. The department shall have thirty days to
comply with such request or give notice of noncompliance. In the event the qualified
community development entity fails to fulfill the conditions of Subparagraph (1)(a) of this
Section, then the amount payable from such deposit shall be retained by the department as
self-generated funds.
I.(1) An entity claiming a credit pursuant to this Section is not required to pay any
additional retaliatory tax levied by R.S. 22:836 as a result of claiming that credit.
(2) In addition to the exclusion in Paragraph (1) of this Subsection, it is the intent of
this Act that an entity claiming a credit pursuant to this Section is not required to pay any
additional tax that may arise as a result of claiming that credit.
J.(1)(a) Qualified community development entities that issue qualified equity
investments before August 1, 2020, and after August 1, 2023, shall submit a report to the
department within the first five business days after the first anniversary of the initial credit
allowance date that provides documentation as to the investment of one hundred percent of
the purchase price in qualified low-income community investments in qualified active
low-income community businesses, including qualified low-income community investments
made in satisfaction of Paragraph (F)(4) of this Section, located in Louisiana. The report
shall include:
(i) A bank statement of the qualified community development entity evidencing each
qualified low-income community investment.
(ii) Evidence that the business was a qualified active low-income community
business or impact business at the time of such qualified low-income community investment.
(b) Qualified community development entities that issue qualified equity investments
on or after August 1, 2020, but before August 1, 2023, shall submit a report to the
department within the first five business days after the nine-month anniversary of the initial
credit allowance date that provides documentation as to the investment of one hundred
percent of the purchase price in qualified low-income community investments in qualified
active low-income community businesses, including qualified low-income community
investments made in satisfaction of Paragraph (F)(3) of this Section, located in Louisiana.
The report shall include:
(i) A bank statement of the qualified community development entity evidencing each
qualified low-income community investment.
(ii) Evidence that the business was a qualified active low-income community
business or impact business at the time of such qualified low-income community investment.
(2) Thereafter, the qualified community development entity will submit an annual
report to the department within forty-five days of the beginning of the calendar year during
the compliance period. No annual report shall be due prior to the first anniversary of the
initial credit allowance date. The report shall include but is not limited to the following:
(a) Number of employment positions created and retained as a result of qualified
low-income community investments.
(b) Average annual salary of positions described in Subparagraph (a) of this
Paragraph.
(3) The qualified community development entity is not required to provide the
annual report set forth in Paragraph (2) of this Subsection for qualified low-income
community investments that have been redeemed or repaid.
(4) Qualified community development entities that issue qualified equity investments
after August 1, 2025, shall submit a report to the secretary of Louisiana Economic
Development within the first five business days after the first anniversary of the initial credit
allowance date and thereafter an annual report within forty-five days of the beginning of the
calendar year during the compliance period, that contains the following information:
(a) The name of each qualified active low-income community business that received
a qualified low-income community investment and a brief description of the qualified active
low-income community business, including its sector assigned by the North American
Industry Classification System code.
(b) The location of each qualified active low-income community business, including
whether the business is an impact business as defined in this Section.
(c) The amount of the qualified low-income community investment made in each
qualified active low-income community business.
(d) The number of employment positions created and retained as a result of the
qualified low-income community investment and the average salary of such positions,
including whether the positions offer benefits and training.
(e) The number of employment positions expected to be created as a result of each
such qualified low-income community investment.
(f) The poverty rate and median family income, based on the most recent census
estimate by the United States Census Bureau, for each low-income community with a
qualified active low-income community business that received a qualified low-income
community investment.
(g) The preceding twelve-month average monthly unemployment rate, based on
United States Bureau of Labor Statistics data, for each low-income community with a
qualified active low-income community business that received a qualified low-income
community investment.
(h) The amount of any federal qualified low-income community investment received
by each qualified active low-income community business.
(i) Any additional information the qualified community development entity may add
concerning the qualified low-income community investment and its impact on the
low-income community or the state, such as community support, environmental effects,
follow-up capital investment, and other related economic development impacts.
(5) The qualified community development entity is not required to provide the
annual report as provided for in Paragraph (4) of this Subsection for qualified low-income
community investments that have been redeemed or repaid.
K.(1) The department may promulgate rules to implement the provisions of this
Section.
(2) The department shall issue all forms and notices required hereunder in
accordance with the provisions of this Section.
L. The department shall notify the Department of Insurance of the name of any
insurance company allocated tax credits hereunder and the amount of such credits.
M. The provisions of this Section shall apply only to tax returns or reports originally
due on or after January 1, 2014.
N. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2013, No. 265, §1; Acts 2015, No. 357, §1; Acts 2020 1^st^ Ex. Sess., No. 17, §1;
Acts 2020, 2^nd^ Ex. Sess., No. 1, §1, eff. Oct. 16, 2020; Acts 2023, No. 433, §1, eff. June 27,
2023; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2025, No. 441, §1, eff. June
20, 2025.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6017** Tax credits for certain expenses paid by economic development corporations {#sec-47-6017 omnilex-key=us-la-statutes--rs-title-47--47:6017}
A. There shall be allowed a credit against any Louisiana income tax for the filing fee
paid to the Louisiana State Bond Commission that is incurred by an economic development
corporation in the preparation and issuance of bonds, as provided for in Chapter 27 of Title
33 of the Louisiana Revised Statutes of 1950. The credit shall be an amount equal to
seventy-two percent of the amount of the filing fee paid to the Louisiana State Bond
Commission that is incurred by the corporation in the preparation and issuance of the bonds.
B. Any such credit shall be taken as a credit against the applicable tax or taxes in the
taxable period in which the expenses were incurred. The total of all such credits taken in a
taxable year shall not exceed the total tax liability for that taxable year.
C. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2002, No. 78, §1, eff. June 25, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015;
Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017,
No. 400, §§1, 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025;
Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2015, No. 125, §7, regarding applicability.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 29, §2, regarding effectiveness.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6018** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6018 omnilex-key=us-la-statutes--rs-title-47--47:6018}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6019** Tax credit; rehabilitation of historic structures {#sec-47-6019 omnilex-key=us-la-statutes--rs-title-47--47:6019}
A.(1)(a)(i) There shall be a credit against income tax for the amount of eligible costs
and expenses incurred during the rehabilitation of a historic structure located in a downtown
development district, located in a cultural district, or contributing to the National Register
of Historic Places. The amount of the credit shall equal twenty-five percent of the eligible
costs and expenses of the rehabilitation incurred prior to January 1, 2018, regardless of the
year in which the property is placed in service. The amount of the credit shall equal twenty
percent of the eligible costs and expenses of the rehabilitation incurred on or after January
1, 2018, and before January 1, 2023, regardless of the year in which the property is placed
in service. The amount of the credit shall equal twenty-five percent of the eligible costs and
expenses of the rehabilitation incurred on or after January 1, 2023, and before January 1,
2029, regardless of the year in which the property is placed in service. No credit is
authorized pursuant to this Section for expenses incurred on or after January 1, 2029.
(ii) For the rehabilitation of a historic structure that meets the requirements of Item
(i) of this Subparagraph and is located in a rural area, the amount of the credit shall equal
thirty-five percent of the eligible costs and expenses of the rehabilitation incurred on or after
January 1, 2023, and before January 1, 2029.
(b) The tax credit for qualified rehabilitation expenditures is earned only in the year
in which the property attributable to the expenditures is placed in service. The amount of the
tax credit shall be determined according to the values provided for in Subparagraph (a) of
this Subsection.
(c) No taxpayer, or any entity affiliated with such taxpayer, shall claim more than
five million dollars of credit annually for any number of structures rehabilitated with a
particular downtown development or cultural district.
(d) The tax credit shall not be allowed for the rehabilitation costs and expenses that
are paid for with state or federal funds, unless the state or federal funds are reported as
taxable income or are structured as repayable loans.
(e)(i) For State of Louisiana Commercial Rehabilitation Tax Credit Part 2
applications received by the Department of Culture, Recreation and Tourism on or after
January 1, 2021, but prior to January 1, 2025, the maximum aggregate total of tax credits that
may be reserved by all taxpayers pursuant to the provisions of this Section shall not exceed
one hundred twenty-five million dollars annually and if the amount of tax credit reservations
issued in a calendar year is less than one hundred twenty-five million dollars, the excess
reservation amount shall be available for issuance in any subsequent calendar year.
(ii) For State of Louisiana Commercial Rehabilitation Tax Credit Part 2 applications
received by the Department of Culture, Recreation and Tourism on or after January 1, 2025,
the maximum aggregate total of tax credits that may be reserved by all taxpayers pursuant
to the provisions of this Section shall not exceed eighty-five million dollars annually.
(iii) The Department of Culture, Recreation and Tourism shall establish by rule the
method of reserving available tax credits including but not limited to a first-come,
first-served system or any other method that the Department of Culture, Recreation and
Tourism determines to be beneficial to the program. Rules promulgated pursuant to the
provisions of this Subparagraph shall be subject to oversight by the House Committee on
Ways and Means and the Senate Committee on Revenue and Fiscal Affairs. The Department
of Revenue and the Department of Culture, Recreation and Tourism shall make reasonable
efforts to post a listing of estimated credit amounts remaining under the annual cap on their
websites.
(2)(a) In order to qualify for the credit, the historic structure located in the downtown
development or cultural district shall also be listed on the National Register of Historic
Places or be certified by the state historic preservation office as contributing to the historical
significance of the district.
(b) Eligible structures must be nonresidential real property or residential rental
property.
(c) A single fee shall be charged per application by the state historic preservation
office and the Department of Revenue, the amount of which shall be determined in rules and
regulations promulgated by the Department of Culture, Recreation and Tourism, in
consultation with the Department of Revenue, in accordance with the Administrative
Procedure Act, subject to oversight by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs. The rules and regulations promulgated
in accordance with the provisions of this Section shall provide for an equitable distribution
of the application fee between the state historic preservation office and the Department of
Revenue.
(3)(a) The credit shall be allowed against the income tax for the taxable period in
which the credit is earned. If the tax credit allowed pursuant to this Section exceeds the
amount of taxes due, any unused credit may be carried forward as a credit against subsequent
tax liability for a period not to exceed five years. This credit may be used in addition to the
twenty percent federal tax credit for such purposes.
(b)(i)(aa) Persons who are awarded tax credits may elect to sell their unused tax
credits to one or more individuals or entities. The tax credits may be transferred or sold by
a taxpayer or any subsequent transferee an unlimited number of times.
(bb) The transfer of the credit does not extend the carry forward period of the credit.
(cc) Transferors and transferees shall submit to the Department of Revenue in
writing a notification of any transfer or sale of tax credits within ten business days after the
transfer or sale of such tax credits. The notification shall be accompanied by a tax credit
transfer processing fee, the amount of which shall be determined in rules and regulations
promulgated by the Department of Revenue, in accordance with the Administrative
Procedure Act, subject to oversight by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs. A "transfer", for purposes of the fee
requirement, means an assignment, disposition, transfer, or allocation of tax credits. The
notification shall include the transferor's tax credit balance prior to transfer, the credit
identification number assigned by the state historic preservation office, the remaining balance
after transfer, all federal and Louisiana tax identification numbers for both transferor and
transferee, the date of transfer, the amount transferred, and any other information required
by the Department of Revenue. Failure to comply with this notification provision will result
in the disallowance of the tax credit until the parties are in full compliance.
(ii)(aa) All entities taxed as corporations for Louisiana income tax purposes shall
claim any credit allowed under this Section on their corporation income tax return.
(bb) Individuals shall claim any credit allowed under this Section on their individual
income tax return.
(cc) Estates or trusts shall claim any credit allowed under this Section on their
fiduciary income tax returns.
(dd) Entities not taxed as corporations shall claim any credit allowed under this
Section on the returns of the partners or members as follows:
(I) Corporate partners or members shall claim their share of the credit on their
corporation income tax returns.
(II) Individual partners or members shall claim their share of the credit on their
individual income tax returns.
(III) Partners or members that are estates or trusts shall claim their share of the credit
on their fiduciary income tax returns.
B.(1) For purposes of this Section, the following words and phrases shall have the
meanings ascribed to them in this Paragraph:
(a) "Contributing to the National Register of Historic Places" means listed or deemed
as a contributing element within a National Register Historic District as determined by the
National Park Service.
(b) "Cultural district" shall mean a district designated by a local governing authority
in accordance with law for the purpose of revitalizing a community by creating a hub of
cultural activity, including affordable artist housing and workspace. The Department of
Culture, Recreation and Tourism shall develop standard criteria for cultural districts. Such
criteria shall include that the district must be geographically contiguous and distinguished
by cultural resources that play a vital role in the life and cultural development of a
community. The district shall focus on a cultural compound, a major art institution, art and
entertainment businesses, an area with arts and cultural activities or cultural or artisan
production and be engaged in the promotion, preservation, and educational aspects of the arts
and culture of the locale and contribute to the public through interpretive and educational
uses. The Department of Culture, Recreation and Tourism may determine whether or not a
district complies with this definition.
(c) "Downtown development district" shall mean a downtown development district
or central business development district created by law, pursuant to law, or by ordinance
adopted prior to January 1, 2002, in a home rule charter municipality.
(d) "Eligible costs and expenses" shall mean qualified rehabilitation expenditures as
defined in Section 47c(2)(A) of the Internal Revenue Code of 1986, as amended, except that
"substantially rehabilitated" shall mean that the qualified rehabilitation expenditures must
exceed ten thousand dollars.
(e) "Rural area" means any of the following:
(i) A parish of this state with a population of less than one hundred thousand
according to the most recent federal decennial census.
(ii) A municipality of this state with a population of less than thirty-five thousand
according to the most recent federal decennial census.
(iii) An unincorporated area of a parish of this state, which parish has a population
of one hundred thousand or more according to the most recent federal decennial census.
(2) Federal law terms. Except as otherwise provided or clearly appearing from the
context, any term used in this Section shall have the same meaning as when used in a
comparable context in federal law.
C. The provisions of this Section shall be effective for taxable years ending prior to
January 1, 2029.
Acts 2002, No. 60, §1, eff. July 1, 2002, for all taxable years ending prior to Jan. 1,
2005; Acts 2005, No. 439, §1, eff. July 11, 2005; Acts 2007, No. 298, §1; Acts 2009, No.
444, §1, eff. July 8, 2009; Acts 2011, No. 409, §1, eff. July 6, 2011; Acts 2013, No. 263, §1,
eff. June 13, 2013; Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2014, No. 825, §1, eff.
July 1, 2014; Acts 2015, No. 108, §1, eff. June 19, 2015; Acts 2017, No. 403, §2, eff. June
26, 2017; Acts 2020 1^st^ Ex. Sess., No. 25, §1, eff. July 1, 2020; Acts 2023, No. 426, §1; Acts
2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan.
1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: Acts 2002, No. 60, §3, provides that the Act is effective for all
taxable periods ending prior to Jan. 1, 2005. Acts 2004, 1^st^ Ex. Sess., No. 12,
§1, extends this applicability to all taxable years ending before Jan. 1, 2008.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6020** Angel Investor Tax Credit Program {#sec-47-6020 omnilex-key=us-la-statutes--rs-title-47--47:6020}
A. Purpose. The legislature finds that the welfare of the state is enhanced by a
healthy entrepreneurial business environment and that ready sources of capital necessary to
support this environment are not currently available. The Angel Investor Tax Credit Program
is intended to achieve the following purposes:
(1) To encourage third parties to invest in early stage wealth-creating businesses in
the state.
(2) To expand the economy of the state by enlarging its base of wealth-creating
businesses.
(3) To enlarge the number of quality jobs available to retain the presence of young
people educated in Louisiana.
B. Administration. (1) Program. Investments made on or after January 1, 2011, by
qualifying individuals or entities that invest in a Louisiana Entrepreneurial Business as
defined by R.S. 51:2303(5) may apply for, and if qualified, be granted a tax credit. The
administration of tax credit applications, certification of eligibility and qualification of
applicants for tax credits, and the provision for these credits shall be known as the Angel
Investor Tax Credit Program, hereinafter referred to as "program".
(2) Rules. The program shall be implemented and administered by Louisiana
Economic Development, hereinafter referred to as "department". In compliance with the
Administrative Procedure Act, the department shall adopt and promulgate rules as are
necessary for the efficient and effective administration of this program in keeping with the
purposes for which it is enacted. The department shall work closely with the secretary of the
Department of Revenue in the development and promulgation of rules. The rules shall
include provisions for:
(a) An application process through which the department may certify the eligibility
of an investor applicant for receipt of the tax credit and the qualification of an investor to
claim the credit against state tax liability.
(b) The presentation of an investor's eligibility certification and any other
documentation required in order to earn or claim a credit.
(c) Repealed by Acts 2025, No. 515, §3, eff. July 4, 2025.
(3) Reporting. Each Louisiana Entrepreneurial Business that participates in the
program shall submit a report to Louisiana Economic Development containing the following
information:
(a) The total amount of angel investment the business is seeking at the time of
application and the intended use of the proceeds.
(b) The number of employees and the amount of total payroll at the time of
application.
(c) The number of employment positions and payroll expected to be added as a result
of the angel investment.
(d) The number of patents filed by and issued to the Louisiana Entrepreneurial
Business.
(e) The amount of any grant or contract awarded from the federal Small Business
Technology Transfer Program or a federal Small Business Innovation Research Grant.
(f) Identification of any partnerships or other contractual relationships with Louisiana
colleges and universities for research or innovation projects.
(g) The primary city and parish where the business is located.
(h) The annual business revenues of the Louisiana Entrepreneurial Business in the
prior calendar year.
(i) Any other relevant information as requested by the department.
C. Qualifications. (1) To qualify for a tax credit, the investor and the investment
shall meet all of the following requirements:
(a) The investment in the Louisiana Entrepreneurial Business must be an investment
that is at risk and not secured or guaranteed. "At risk" means that the repayment of the
investment is entirely dependent on the success of the Louisiana Entrepreneurial Business.
The funds invested by the applicant cannot have been raised as a result of illegal activity.
(b) For the purposes of the program, an angel investor or investors cannot be the
principal owner or owners of the business who are involved in the operation of the business
as a full-time professional activity, nor can their spouses and relatives within the third degree
of consanguinity or affinity. A principal owner means one or more persons who own an
aggregate of fifty percent or more of the Louisiana Entrepreneurial Business.
(c) The use of proceeds from the investment must be used for capital improvements,
plant equipment, research and development, working capital for the business, or other
business activity as may be approved by the department. The proceeds cannot be used to pay
dividends, repay shareholder's loans, redeem shares, or repay debt unless approved by the
department.
(d) The investor applicant shall meet the definition of accredited investor established
by Rule 501 in Regulation D of the General Rules and Regulations promulgated under the
Securities Act of 1933.
(e) The investment in the Louisiana Entrepreneurial Business by the applicant must
be maintained for three years unless otherwise approved by Louisiana Economic
Development.
(2) To qualify for an angel investor tax credit, the Louisiana Entrepreneurial
Business in which the investment is made shall meet all the following requirements:
(a) The principal business operations of the business are located in Louisiana.
(b) Prior to the award of the credit, the department has certified the business as a
Louisiana Entrepreneurial Business under the program.
(c) The business must demonstrate that it will be a high-growth, wealth-creating
business for Louisiana by demonstrating in its business plan that it will have more than fifty
percent of its sales from outside Louisiana.
(d) The business is primarily engaged in one of the following business sectors as
determined by Louisiana Economic Development: energy and process industries, logistics,
aerospace and defense, agribusiness, professional services, life sciences, and technology.
(e) The business is not a business engaged primarily in retail sales, real estate,
gaming or gambling, natural resource extraction or exploration, or financial services
including venture capital funds.
D. Tax credits. (1) The total amount of tax credits granted by the department in any
calendar year shall not exceed three million six hundred thousand dollars. No new credits
shall be reserved after June 30, 2026. The department shall, by rule, establish the method of
allocating available tax credits to investors including but not limited to a first-come,
first-served system, reservation of tax credits for a specific time period, or other method
which the department, in its discretion, may find beneficial to the program. If the department
does not grant the entire three million six hundred thousand dollars in tax credits in any
calendar year, the amount of residual unused tax credits shall carry forward to subsequent
calendar years and may be granted in any year without regard to the three million six hundred
thousand dollar per year limitation or the termination of new credits provided for in this
Paragraph. Beginning January 1, 2026, no residual unused credit amounts shall carry
forward; however, the department may grant tax credits pursuant to this Section until the
balance of residual unused credits accumulated prior to January 1, 2026, is exhausted. After
the approval of an investor pool, the department shall issue a letter identifying the amount
of tax credits that are available to that pool; however, no tax credit shall be granted to an
investor until the investment has been made in the Louisiana Entrepreneurial Business.
(2)(a) An investor may apply for and, if qualified, be granted a credit on any income
tax liability owed to the state by the taxpayer seeking to claim the credit in the amount
approved by the secretary of the department. The amount of the tax credit shall be based
upon the amount of money invested by the investor in the Louisiana Entrepreneurial
Business, which investment shall not exceed seven hundred twenty thousand dollars per year
per business and one million four hundred forty thousand dollars total per business. Except
as otherwise provided in Subparagraph (b) of this Paragraph, the credit shall be allowed
against the income tax for the taxable period in which the credit is earned. The credits
approved by the department shall be granted at the rate of twenty-five percent of the amount
of the investment.
(b) After certifying the eligibility of the Louisiana Entrepreneurial Business and the
amount of the investment, the secretary of the department shall issue a tax credit certificate,
a copy of which is to be attached to the tax return of the angel investor. The tax credit
available in the first year shall become deductible from tax liability in the taxpayer's income
tax year which occurs twenty-four months from the date the department certifies the amount
of the investment.
(c) The tax credit certificate shall contain the investor's name, address, tax
identification number, the amount of credit, the name of the qualifying Louisiana
Entrepreneurial Business, a statement certifying that the Louisiana Entrepreneurial Business
was domiciled in Louisiana at the close of the previous calendar year, and other information
which may be required by the Department of Revenue. The tax credit certificate, unless
rescinded by the department, shall be accepted by the Department of Revenue as proof of the
credit.
(d) The department shall maintain a list of the tax credit certificates issued.
NOTE: Subparagraph (D)(3)(a) eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.
(3)(a) All entities taxed as corporations for Louisiana income or corporation franchise
tax purposes shall claim any credit allowed under this Section on their corporation income
and corporation franchise tax return.
NOTE: Subparagraph (D)(3)(a) as amended by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1,
2026.
*(3)(a) All entities taxed as corporations for Louisiana income tax purposes shall claim any credit allowed under this Section on their corporation income tax return.*
(b) Individuals shall claim any credit allowed under this Section on their individual
income tax return.
(c) Estates or trusts shall claim any credit allowed under this Section on their
fiduciary income tax returns.
(d) Entities not taxed as corporations shall claim any credit allowed under this
Section on the returns of the partners or members as follows:
NOTE: Item (D)(3)(d)(i) eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.
(i) Corporate partners or members shall claim their share of the credit on their
corporation income or corporation franchise tax returns.
NOTE: Item (D)(3)(d)(i) as amended by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.
*(i) Corporate partners or members shall claim their share of the credit on their corporation income tax returns.*
(ii) Individual partners or members shall claim their share of the credit on their
individual income tax returns.
(iii) Partners or members that are estates or trusts shall claim their share of the credit
on their fiduciary income tax returns.
(4) A tax credit granted pursuant to the Angel Investor Program shall expire and have
no value or effect on tax liability beginning with the eleventh tax year after the tax year in
which it was originally granted.
(5)(a) If at the close of any calendar year in the five-year period beginning with the
first year in which a tax credit certificate was issued to an investor, the Louisiana
Entrepreneurial Business is no longer domiciled in Louisiana, the tax credit shall be
recaptured from the investor unless change of domicile is the result of a merger,
consolidation, or other acquisition of such business or all or substantially all of the assets of
the business with or by a party not affiliated with the business.
(b) If at the close of any calendar year in the three-year period beginning with the
first year a tax credit certificate was issued to an investor, the investor transfers the equity
received in connection with the qualified investment, the tax credit shall be recaptured from
the investor unless the transfer results from any of the following circumstances:
(i) The liquidation of the business issuing the equity.
(ii) The merger, consolidation, or other acquisition of the business or all or
substantially all of the assets of the business with or by a party not affiliated with the
business.
(iii) The death of the investor.
(iv) The transfer of the equity in the Louisiana Entrepreneurial Business by the
investor is to an entity, trust, or other organization under the control of the investor. For
purposes of this Subparagraph, an entity shall be deemed to be in control of an investor if the
investor is the beneficiary owner of at least a majority of the outstanding equity securities of
the entity or has the right to control the voting power of the entity, trust, or other organization
to which the securities are transferred.
E.(1) Any person making an application, claim for tax credit, or any report, return,
statement, or other instrument or providing any other information pursuant to the provisions
of the Angel Investor Tax Credit Program who willfully makes a false or fraudulent
application, claim, report, return, statement, invoice, or other instrument or who willfully
provides any false or fraudulent information, any person who willfully aids or abets another
in making a false or fraudulent application, claim, report, return, statement, invoice, or other
instrument, or any person who willfully aids or abets another in providing any false or
fraudulent information, shall be guilty, upon conviction, of a felony and shall be punished
by the imposition of a fine of not less than one thousand dollars and not more than fifty
thousand dollars or imprisoned for not less than two years and not more than five years, or
both.
(2) Any person convicted of a violation of this Section shall be liable for the
repayment of all tax credit amounts which were granted to that person. Interest shall be due
on such repayments at the rate of fifteen percent per annum.
F. Transferability of the credit. Any Angel Investor Tax Credits not previously
claimed by any taxpayer against its tax may be transferred or sold to another Louisiana
taxpayer, subject to the following conditions:
(1) A single transfer or sale may involve one or more transferees. The transferee of
the tax credits may transfer or sell such tax credits subject to the conditions of this
Subsection.
(2) Transferors and transferees shall submit to the Department of Revenue, in
writing, a notification of any transfer or sale of tax credits within ten business days after the
transfer or sale of such tax credits. The notification shall include the transferor's tax credit
balance prior to transfer, a copy of any tax credit certificate issued by the secretary of
Louisiana Economic Development, the transferor's remaining tax credit balance after
transfer, all tax identification numbers for both transferor and transferee, the date of transfer,
the amount transferred, the price paid by the transferee to the transferor, and any other
information required by the department or the Department of Revenue. Any information
submitted by a transferor or transferee shall be treated by the department and the Department
of Revenue as proprietary to the entity or person reporting such information and therefore
confidential. However, this shall not prevent the publication of summary data that includes
no fewer than three transactions.
(3) Failure to comply with this Subsection will result in the disallowance of the tax
credit until the taxpayers are in full compliance.
(4) The transfer or sale of this credit does not extend the time in which the credit can
be used. The carryforward period for credit that is transferred or sold begins on the date on
which the credit was earned.
(5) To the extent that the transferor did not have rights to claim or use the credit at
the time of the transfer, the Department of Revenue shall either disallow the credit claimed
by the transferee or recapture the credit from the transferee through any collection method
authorized by this Section or R.S. 47:1561. The transferee's recourse is against the
transferor.
G.(1) Applications received on or after July 1, 2020, for investments that meet the
requirements of Subsection C of this Section and the requirements of 26 U.S.C. 1400Z-1, or
for investments in Louisiana Entrepreneurial Businesses located in parishes with a population
of less than fifty thousand according to the most recent federal decennial census, shall be
entitled to an enhanced credit in accordance with the provisions of this Subsection.
(2) The amount of the credit granted by the department shall be thirty-five percent
of the amount of the investment.
(3)(a) In addition to the credit cap provided for in Subsection D of this Section, the
total amount of credits granted pursuant to this Subsection shall not exceed three million six
hundred thousand dollars per year for a total program cap of seven million two hundred
thousand dollars per year. No new credits shall be reserved after June 30, 2026.
(b) If the department does not grant the entire three million six hundred thousand
dollars in tax credits in any calendar year authorized pursuant to this Subsection, the amount
of unused tax credits shall carry forward to subsequent calendar years and may be granted
in any year without regard to the three million six hundred thousand dollar annual cap or the
termination of new credits provided for in this Subsection.
H. No credits shall be granted or reserved through the program established in this
Section for reservation applications received by the department after the date when the total
unused credit amount available pursuant to Paragraph (D)(1) or (G)(3) of this Section is
exhausted.
Acts 2005, No. 400, §1; Acts 2011, No. 414, §1, eff. July 8, 2011; Acts 2013, No.
418, §1, eff. June 21, 2013; Acts 2015, No. 104, § , eff. June 19, 2015; Acts 2015, No. 125,
§2, eff. July 1, 2015; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017, No. 323, §§1, 3, eff.
June 22, 2017; Acts 2017, No. 345, §1, eff. July 1, 2017 and §§2, 3, eff. July 1, 2018; Acts
2017, No. 400, §§1, 2, and 4, eff. June 26, 2017; Acts 2020 1^st^ Ex. Sess., No. 19, §1; Acts
2020 1^st^ Ex. Sess., No. 22, §1, eff. July 13, 2020; Acts 2023, No. 253, §1, eff. June 12, 2023;
Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1,
eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 515,
§§1, 3, eff. July 4, 2025; §2, eff. Jan. 1, 2026.
NOTE: See Acts 2023, No. 253, §2, re: applicability.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6020.1** Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011. {#sec-47-6020.1 omnilex-key=us-la-statutes--rs-title-47--47:6020.1}
*Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.*
##### **§ 47:6020.2** Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011. {#sec-47-6020.2 omnilex-key=us-la-statutes--rs-title-47--47:6020.2}
*Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.*
##### **§ 47:6020.3** Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011. {#sec-47-6020.3 omnilex-key=us-la-statutes--rs-title-47--47:6020.3}
*Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011.*
##### **§ 47:6020.4** Repealed by Acts 2010, No. 1034, §3. {#sec-47-6020.4 omnilex-key=us-la-statutes--rs-title-47--47:6020.4}
*Repealed by Acts 2010, No. 1034, §3.*
##### **§ 47:6021** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6021 omnilex-key=us-la-statutes--rs-title-47--47:6021}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6022** Digital interactive media and software tax credit {#sec-47-6022 omnilex-key=us-la-statutes--rs-title-47--47:6022}
A. Short title. This Section shall be known and may be referred to as the "Louisiana
Digital Media and Software Act".
B. Purpose. The primary objective of this Section is to encourage development in
Louisiana of a strong capital base for the production of digital interactive media products and
platforms in order to achieve a more independent, self-supporting industry. This objective
is divided into immediate and long-term objectives as follows:
(1) Immediate objectives are to:
(a) Attract private investment for the production of digital interactive media products
and platforms in this state.
(b) Develop a tax infrastructure which encourages private investment. This
infrastructure will provide for state participation in the form of tax credits to encourage
investment in state-certified productions.
(c) Develop a tax infrastructure utilizing tax credits which encourage investments
in multiple state-certified productions.
(2) Long-term objectives are to:
(a) Encourage increased employment opportunities within this sector and increased
competition with other states in fully developing economic development options within
digital interactive media products and platforms.
(b) Encourage new education curricula in order to provide a labor force trained in
all aspects of digital interactive media.
(c) Encourage partnerships between digital interactive media developers and
Louisiana educational institutions.
C. Definitions. For the purposes of this Section:
(1) "Base investment" means the actual funds expended in Louisiana by a
state-certified production as production-related costs for design or development of digital
interactive media, including costs for payroll and component parts, as defined in this Section.
(2) "Company" means an entity authorized to do business in the state of Louisiana
and engaged in the business of producing digital interactive media as defined in this Section.
"Company" shall not mean or include any company owned, affiliated, or controlled, in whole
or in part, by any company or person subject to any of the following:
(a) Has a contract or application with Louisiana Economic Development that is in
default or noncompliance.
(b) Is in default on a loan made by the state or a loan guaranteed by the state.
(c) Has ever declared bankruptcy under which an obligation of the company or
person to pay or repay public funds or monies was discharged as a part of such bankruptcy.
(3) "Component parts", with respect to digital interactive media, means all elements
that are integral to the functioning or development of such products and platforms. Some
examples of "component parts" are software, computer code, image files, music files, audio
files, video files, scripts and plays, concept mock-ups, software tools, and testing procedures.
Component parts shall also include, but not be limited to computer servers, workstations,
server racks, hard drives, optical drives, monitors, keyboards, integrated video and audio
equipment, networking routers, switches, network cabling, and any other computer-related
hardware necessary to create or operate a digital interactive media product or platform.
(4) "Department" means Louisiana Economic Development.
(5)(a) "Digital interactive media" means products or platforms that are intended for
commercial production, use, or distribution; that contain at least two of the following types
of data: text, sound, fixed images, animated images, video, or 3D geometry; and that have
all of the following three characteristics:
(i) "Digital" means a system that uses discrete (discontinuous) values ordinarily
symbolized numerically to represent information for input, processing, transmission, and
storage. A digital system would be contrasted with an "analog" system which uses a
continuous range of values to represent information. The term "digital" includes, but is not
limited to information input, processed, transmitted and stored via the Internet.
(ii) "Interactive" means a digital media system for inputting, processing, transmitting,
or storing information or data in which users of the system are able to respond to the digital
media system by inputting, transmitting, processing, or storing information or data in
response to the information or data provided to them through the digital media system.
"Digital media system" means communications delivered via electronic energy where the
information stored, transmitted, or received is in digital form.
(iii) "Media" means communication tools used to store, transmit, distribute, and
deliver information and data. The term "media" includes methods and mechanisms for
information distribution through, but not limited to distributed networks, such as the Internet,
and through compact disc, CD-ROM, various types of DVD, and other removable storage
drives and devices.
(b) Some examples of digital interactive media are:
(i) Video or interactive games.
(ii) Simulation software.
(iii) Interactive educational or training products.
(iv) Internet sites designed and developed as social media.
(v) Software applications that provide connectivity and communications between
mobile devices and digital interactive media web platforms.
(vi) Technology designed to stream live or pre-recorded video content over the
Internet to large simultaneous audiences.
(c) "Digital interactive media" shall not include:
(i) Software development designed and developed primarily for internal or
operational purposes of the company.
(ii) Largely static Internet sites designed to provide information about a person,
business, company, or firm.
(iii) Products regulated under the Louisiana Gaming Control Law.
(6) "Expended in Louisiana" means an expenditure to lease immovable property
located within the state; an expenditure as compensation for services performed in the state;
or an expenditure to purchase or lease tangible personal property within the state where the
transaction is subject to the state sales or lease tax provisions of Title 47 of the Louisiana
Revised Statutes of 1950. A transaction that is subject to the state sales or lease tax
provisions of Title 47 of the Louisiana Revised Statutes of 1950 shall include transactions
which are also subject to a statutory exclusion or exemption.
(7) Repealed by Acts 2025, No. 432, §3.
(8) "Payroll" includes all salary, wages, and other compensation sourced or
apportioned to Louisiana, including related benefits.
(9) "Person" means a natural person, corporation, partnership, limited partnership,
limited liability company, joint venture, trust, estate, or association.
(10)(a) "Production expenses" means preproduction and production expenditures in
the state directly relating to a state-certified production including without limitation the
following: testing software, source code development, patches, updates, sprites, three-dimensional models, and level design; costs associated with photography and sound
synchronization, lighting and related services; rental of Louisiana facilities and equipment;
purchase of prepackaged audio files, video files, photographic, or libraries; purchase of
licenses to use pre-recorded audio files, video, or photographic files; development costs
associated with producing audio files and video files to be used in the production of the end
product under development.
(b) "Production expenses" shall not include any of the following:
(i) Expenditures for or related to marketing, promotion and distribution.
(ii) Administrative, payroll, and management services which are not directly related
to management of the state-certified production.
(iii) Food, entertainment, and lodging expenses.
(iv) Amounts that are later reimbursed by the state.
(v) Costs related to the transfer of tax credits.
(vi) Amounts that are paid to persons or entities as a result of their participation in
profits from the exploitation of the production.
(vii) Any application fee, expense verification report fee, or state or local taxes.
(11) "Resident" or "resident of Louisiana" means a natural person and, for the
purpose of determining eligibility for the tax incentives provided by this Section, any person
domiciled in the state of Louisiana and any other person who maintains a permanent place
of abode within the state and spends in the aggregate more than six months of each year
within the state.
(12) "Secretary" means the secretary of Louisiana Economic Development.
(13) "State-certified production" shall mean a digital interactive media production
or a component part thereof approved by the office.
(14) "Tax credit" means the digital interactive media and software development tax
credit authorized by this Section.
D. Tax credit; specific projects.
(1) For applications for state-certified productions submitted to the office prior to
July 1, 2009, and subsequently approved by the office and secretary, there is hereby
authorized a tax credit against state income tax which shall be earned by producers at the
time funds are expended in Louisiana on a state-certified production as follows:
(a) For each of the first and second years following certification of the project as a
state-certified production, the producer shall earn tax credits at the rate of twenty percent of
the base investment for that year.
(b) For each of the third and fourth years following certification of the project as a
state-certified production, the producer shall earn tax credits at the rate of fifteen percent of
the base investment for that year.
(c) For each of the fifth and sixth years following certification of the project as a
state-certified production, the producer shall earn tax credits at the rate of ten percent of the
base investment for that year.
(d) No tax credits may be earned under this Section after the sixth year following the
certification of the project as a state-certified production.
(2) For applications for state-certified productions submitted to the office on or after
July 1, 2009, and before July 1, 2015, and subsequently approved by the office and secretary,
there are hereby authorized tax credits which shall be earned by a company at the time funds
are expended in Louisiana on a state-certified production as follows:
(a) Credits shall be earned at the rate of twenty-five percent of the base investment.
(b) To the extent that base investment is expended on payroll for Louisiana residents
employed in connection with a state-certified production, additional tax credits shall be
earned at the rate of ten percent of the payroll.
(3) For applications for state-certified productions submitted to the office on or after
July 1, 2015, and before July 1, 2017, and subsequently approved by the office and secretary,
there are hereby authorized tax credits that shall be earned by a company at the time funds
are expended in Louisiana on a state-certified production as follows:
(a) Credits shall be earned at the rate of eighteen percent of the base investment.
(b) To the extent that base investment is expended on payroll for Louisiana residents
employed in connection with a state-certified production, additional tax credits shall be
earned at the rate of seven and two tenths of one percent of the payroll.
(4) For applications for state-certified productions submitted to the office on or after
July 1, 2017, and subsequently approved by the office and secretary, there are hereby
authorized tax credits that shall be earned by a company at the time funds are expended in
Louisiana on a state-certified production as follows:
(a) Credits shall be earned at the rate of eighteen percent of the base investment.
(b) To the extent that base investment is expended on payroll for Louisiana residents
employed in connection with a state-certified production, additional tax credits shall be
earned at the rate of seven percent of the payroll.
E. Use of tax credits. (1) For tax credits earned for expenditures made on or before
December 31, 2011:
(a) The credit shall be allowed against the income tax due from a taxpayer for the
taxable period in which the credit is earned as well as the immediately preceding period. If
the tax credit allowed pursuant to this Section exceeds the amount of taxes due from a
taxpayer, then any unused credit may be carried forward by the taxpayer as a credit against
subsequent tax liability for a period not to exceed ten years. However, in no event shall the
amount of the tax credit applied by a taxpayer in a taxable period exceed the amount of taxes
due from the taxpayer for that taxable period.
(b) All entities taxed as corporations for Louisiana income tax purposes shall claim
any credit on their corporation income tax return.
(c) Individuals, estates, and trusts shall claim their share of any credit on their
income tax return.
(d) Entities not taxed as corporations shall claim their share of any credit on the
returns of the partners or members as follows:
(i) Corporate partners or members shall claim their share of any credit on their
corporation income tax returns.
(ii) Individual partners or members shall claim their share of any credit on their
individual income tax returns.
(iii) Partners or members that are estates or trusts shall claim their share of any credit
on their fiduciary income tax returns.
(e) Any tax credits allocated to a person and not previously claimed by any taxpayer
against his Louisiana state income tax may be transferred or sold by the person to another
person, subject to the following conditions:
(i) A single transfer or sale may involve one or more transferees. The transferee of
the tax credits may transfer or sell such tax credits subject to the conditions of this Section.
(ii) Transferors and transferees shall submit to the Department of Revenue, in
writing, a notification of any transfer or sale of tax credits within ten business days after the
transfer or sale of such tax credits. The notification shall include the transferor's tax credit
balance prior to transfer, the state-certified production number, the name of the state-certified
production, the transferor's remaining tax credit balance after transfer, all tax identification
numbers for both transferor and transferee, the date of transfer, the amount transferred, a
copy of the tax credit certificate, and any other information required by the office or the
Department of Revenue.
(iii) Failure to comply with this Paragraph will result in the disallowance of the tax
credit until the taxpayers are in full compliance.
(iv) The transfer or sale of this credit does not extend the time in which the credit can
be used. The carryforward period for credit that is transferred or sold begins on the date on
which the credit was originally earned.
(v) The transferee shall apply such credits in the same manner and against the same
taxes as the taxpayer originally awarded the credit.
(2) For tax credits earned for expenditures made on or after January 1, 2012:
(a) The tax credits shall be refundable and allowed against the individual or
corporate income tax liability of the companies or financiers of the project in accordance
with their share of the credit as provided for in the application for certification for the project.
The credit shall be allowed for the taxable period in which expenditures eligible for a credit
are expended as set forth in the final tax credit certification letter. Any excess of the credit
over the income tax liability against which the credit may be applied shall constitute an
overpayment, as defined in R.S. 47:1621(A), and the secretary of the Department of Revenue
shall make a refund of such overpayment from the current collections of the taxes imposed
by Chapter 1 of Subtitle II of this Title, as amended. The right to a refund of any such
overpayment shall not be subject to the requirements of R.S. 47:1621(B).
(b) At the time of final certification of tax credits, a company may elect, on a one-time basis, to receive a rebate of the credits. The amount of the rebate shall be eighty-five
percent of the face value of the credits. Upon receipt of the final tax credit certification letter
and any necessary additional information, the secretary of the Department of Revenue shall
make payment to the company, or its irrevocable designee, which may include but not be
limited to a bank or other lender, in the amount to which he is entitled from the current
collections of the taxes collected pursuant to Chapter 1 of Subtitle II of this Title, as
amended.
F. Administration. (1) The office may promulgate rules in accordance with the
Administrative Procedure Act to establish the policies and program elements regarding
project qualifications of state-certified productions and any other matter necessary to carry
out the intent and purposes of this Section. Such rules shall be subject to oversight by the
House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal
Affairs.
(2) Application. A company seeking to participate in the tax credit program shall
apply to the department through an application process established by the department.
(i) The office shall directly engage and assign a certified public accountant to
perform an expense verification report on an applicant's cost report of production expenses.
The applicant shall be responsible for payment of the expense verification report fee in
accordance with R.S. 36:104.1, and shall make all records related to the tax credit application
available to the accountant.
(ii) The applicant will be assessed the office's actual cost for the expense verification
report fee. The maximum fee for the report shall be fifteen thousand dollars for verification
of a cost report reflecting production expenses of up to one million dollars, and the
maximum fee shall be twenty-five thousand dollars for verification of a cost report reflecting
production expenses in excess of one million dollars.
(iii) At the time of application, the applicant shall submit to the office a deposit of
the expenditure verification report fee of seven thousand five hundred dollars for a
production with qualified production expenses projected to be no more than one million
dollars, and a deposit of fifteen thousand dollars for those projected to be in excess of one
million dollars.
(3) Certification. (a) The office shall review the company's application and any
other information which it deems appropriate for determination of the project's eligibility for
initial certification. For a project deemed eligible, the office shall provide an initial
certification of the project as a state-certified production to the company and to the secretary
of the Department of Revenue. The initial certification shall be effective for expenditures
made no more than six months prior to the date of initial certification and shall be valid until
the project is completed. The initial certification shall include a unique identifying number
for each state-certified production.
(b) Upon project completion or no more than once annually, the applicant shall make
a request to the office to proceed to final certification by submitting to the office a cost report
of production expenses to be formatted in accordance with instructions of the office. The
applicant shall make all records related to the cost report available for inspection by the
office and the certified public accountant selected by the office to prepare the expense
verification report on the cost report of production expenses. After review and investigation
of the cost report, the accountant shall submit to the office an expense verification report.
The office may request additional expense verification reports for any additional cost reports
for production expenses, the cost of which shall be borne by the company.
(c) Digital interactive media and software tax credits shall be certified only upon the
receipt and approval by the office of an expense verification report submitted by a certified
public accountant in accordance with the provisions of Subparagraph (b) of this Paragraph.
The office shall review the expense verification report, and for those expenses found to be
qualified by the department shall issue a final tax credit certification letter to the company.
The certification letter shall include the identifying number assigned to that state-certified
production in the initial certification.
(d) As a condition for receiving certification of tax credits under this Section, state-certified productions may be required to display the state brand or logo, or both, as prescribed
by the secretary.
G. Recapture of credits . If the office finds that funds for which a company received
credits according to this Section are not actually expended in Louisiana as a production-related cost of a state-certified production, then the company's state income tax for such
taxable period shall be increased by such amount necessary for the recapture of credit
provided by this Section.
H. Recovery of credits by Department of Revenue. (1) Credits previously granted
to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of
Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three
years from December thirty-first of the year in which the credits were earned.
(2) The only interest that may be assessed and collected on recovered credits is
interest at a rate of three percentage points above the rate provided in R.S. 9:3500(B)(1),
which shall be computed from the original due date of the return on which the credit was
taken.
(3) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary of the Department of Revenue to assess or to collect under any
other provision of law.
I. The provisions of this Section shall not apply to any investments or expenditures
that qualify for tax credits under R.S. 47:6007.
J. A taxpayer shall not receive any other incentive administered by Louisiana
Economic Development for any expenditures for which the taxpayer has received a tax credit
or tax rebate under this Section.
K. Repealed by Acts 2011, No. 415, §3, eff. July 11, 2011.
L. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2005, No. 346, §1, eff. June 30, 2005; Acts 2009, No. 454, §1, eff. July 1, 2009;
Acts 2011, No. 415, §§1, 3, eff. July 11, 2011; Acts 2013, No. 418, §1, eff. June 21, 2013;
Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts
2015, No. 412, §2, special eff. date, See Act; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017,
No. 400, §§1, 2, and 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,
2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2025, No. 432, §3.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 29, §2, regarding effectiveness.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6023** Sound recording investor tax credit {#sec-47-6023 omnilex-key=us-la-statutes--rs-title-47--47:6023}
A. Purpose. The primary objective of this Section is to encourage development in
Louisiana of a strong capital base for sound recording productions in order to achieve a more
independent, self-supporting music and sound recording industry. This objective is divided
into immediate and long-term objectives as follows:
(1) Immediate objectives are to:
(a) Attract private investment for the production of musical recordings or sound
recordings in Louisiana.
(b) Develop a tax and capital infrastructure which encourages private investment.
This tax infrastructure is to provide for state participation in the form of tax credits to
encourage investment in state-certified sound recording productions.
(c) Develop a tax infrastructure utilizing tax credits which encourage investments
in multiple state-certified production projects.
(2) Repealed by Acts 2017, No. 275, §2.
B. Definitions. For the purposes of this Section:
(1) "Base investment" shall mean the actual investment made and expended in the
state by a state-certified production as production-related costs and QMC payroll
expenditures for Qualified Music Companies approved by the office and the secretary on or
after July 1, 2017. Expenditures comprising the base investment shall not include the
expenditure verification report fee paid by the sound recording production company for
purposes of verification of the company's cost report for production expenditures.
(2) "Expended in the state" or an "expenditure in the state" means an expenditure to
acquire property from a source within the state which is subject to state sales or use tax, or
an expenditure as compensation for services performed within the state which is subject to
state income tax.
(3) "New jobs" means full-time employment in Louisiana of an average of thirty
hours or more per week, filled by Louisiana residents at the project site designated in the
contract, who were not previously on the QMC's payroll in Louisiana, nor previously on the
payroll of such QMC's parent entity, subsidiary, or affiliate in Louisiana, or previously on
the payroll of any business whose physical location and employees are substantially the same
as those of the QMC in Louisiana, as approved by the secretary.
(4) "Qualified Music Company" or "QMC" means an entity authorized to do business
in Louisiana, engaged directly or indirectly in the production, distribution and promotion of
music, certified by the secretary as meeting the eligibility requirements of this Section, and
executing a contract providing the terms and conditions for its participation.
(5) "QMC payroll" means wages reported in box 1 on a W-2 form.
(6) "Resident copyright" means the copyright of a musical composition written by
a Louisiana resident or owned by a Louisiana-domiciled music company as evidenced by
documents of ownership such as registrations with the United States Copyright Office or
performing rights organizations which denote authors and music publishing entities.
(7) "Sound recording" means a recording of music, poetry, or spoken-word
performance made in Louisiana, in whole or in part. The term "sound recording" shall not
include the audio portions of dialogue or words spoken and recorded as part of television
news coverage or athletic events.
(8) "Sound recording production company" shall mean a company engaged in the
business of producing sound recordings as defined in this Section. Sound recording
production company shall not mean or include any person or company, or any company
owned, affiliated, or controlled, in whole or in part, by any company or person, which is in
default on a loan made by the state or a loan guaranteed by the state, nor which has ever
declared bankruptcy under which an obligation of the company or person to pay or repay
public funds or monies was discharged as a part of such bankruptcy.
(9) "State-certified production" means a sound recording production, or a series of
productions, including but not limited to master and demonstration recordings, occurring
over the course of a twelve-month period, and base investment related to such production or
productions that are approved by Louisiana Economic Development within one hundred
eighty days of the receipt by Louisiana Economic Development of a complete application for
initial certification of a production. If the production is not approved within one hundred
eighty days, Louisiana Economic Development shall provide a written report to the Senate
Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means
which states the reason that the production has not been approved.
C. Investor tax credit; state-certified productions.
(1) There is hereby authorized a credit against the state income tax for investments
made in state-certified productions. The tax credit shall be earned by investors at the time
that expenditures are certified by Louisiana Economic Development according to the total
base investment certified for the sound recording production company per calendar year;
however, no credit shall be allowed under this Section for any expenditures for which a credit
was granted under R.S. 47:6007, 6022, or 6034.
(a) For state-certified productions certified on and after July 1, 2007, and prior to
July 1, 2015, and state-certified infrastructure projects which have applied on or before
August 1, 2009, each investor shall be allowed a tax credit of twenty-five percent of the base
investment made by that investor in excess of fifteen thousand dollars or, if a resident of this
state, in excess of five thousand dollars.
(b) For state-certified productions certified on and after July 1, 2015, which have
been applied on or after July 1, 2015, and before July 1, 2017, each investor shall be allowed
a tax credit of eighteen percent of the base investment made by that investor in excess of
fifteen thousand dollars or, if a resident of this state, in excess of five thousand dollars.
(c) Project-based production credit. For applications for state-certified productions
received on or after July 1, 2017, each investor shall be allowed a tax credit of eighteen
percent of the base investment made by that investor in excess of twenty-five thousand
dollars. However, if the investor who is applying for the tax credit is a Louisiana resident,
the eighteen percent tax credit shall be allowed on base investments which exceed ten
thousand dollars.
(d) Company-based QMC payroll credit. For applications for Qualified Music
Companies received on or after July 1, 2017, or for applications for Qualified Music
Companies that have been submitted but that have not received final certification by July 1,
2019, to the extent that base investment is expended on payroll for Louisiana residents in
connection with a QMC, tax credits shall be earned at the following rates:
(i) Tier 1. A payroll credit of ten percent shall be earned for each new job whose
QMC payroll is equal to or greater than thirty-five thousand dollars per year, up to sixty-six
thousand dollars per year.
(ii) Tier 2. A payroll credit of fifteen percent shall be earned for each new job whose
QMC payroll is equal to or greater than sixty-six thousand dollars per year, but no greater
than two hundred thousand dollars per year.
(e) Resident copyright credit. To the extent that the base investment by a QMC is
expended on a sound recording production of a resident copyright, the investor shall be
allowed an additional ten percent increase in the base investment rate.
(2) Sound recording investor tax credits associated with a state-certified production
or tax credits for a Qualified Music Company shall never exceed the total base investment
in that production.
(3) Except as otherwise provided in this Paragraph, the aggregate amount of credits
certified for all investors pursuant to this Section during any calendar year shall not exceed
two million one hundred sixty thousand dollars. However, fifty percent of the aggregate
amount of credits certified each year shall be reserved for QMCs. No more than one hundred
thousand dollars in tax credits may be granted per project, per calendar year.
(a) An application for initial certification of a project shall be submitted to the
Louisiana Department of Economic Development prior to the granting of the credit, and the
granting of credits under this Section shall be on a first-come, first-served basis. The
secretary of the Louisiana Department of Economic Development shall determine through
the promulgation of rules the administration of the annual aggregate maximum. In addition,
these rules shall be approved by the House Committee on Ways and Means and the Senate
Committee on Revenue and Fiscal Affairs in accordance with the provisions of the
Administrative Procedure Act.
(b) If the total amount of credits applied for in any particular year exceeds the
aggregate amount of tax credits allowed for that year, the excess will be treated as having
been applied for on the first day of the subsequent year.
(4)(a) Company-based QMC payroll credit. A business shall be eligible for
participation in the program if the business meets all of the following criteria:
(i) The business is engaged directly or indirectly in the production, distribution, and
promotion of music.
(ii) The business creates a minimum of three new jobs meeting or exceeding the Tier
1 minimum wage requirements, in accordance with the provisions of Subparagraph (C)(1)(d)
of this Section.
(iii) The business is approved by the secretary of Louisiana Economic Development.
(iv) Repealed by Acts 2019, No. 363, §2, eff. June 18, 2019.
(b) Notwithstanding the amount of the credit earned by the investor pursuant to this
Section, application of tax credits earned and claimed against an investor's income tax
liability shall never reduce the investor's income tax liability below fifty percent of the
amount of the liability prior to application of the credit. Any excess credit may be carried
forward for up to five years and shall be applied against the subsequent income tax liability
of the taxpayer.
(5) Repealed by Acts 2021, No. 401, §2, eff. June 16, 2021.
D. Certification and administration.
(1) The secretary of Louisiana Economic Development shall determine through the
adoption and promulgation of rules which expenditures qualify according to this Section. In
addition, these rules shall be approved by the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs in accordance with the provisions of the
Administrative Procedure Act. When determining which expenditures qualify, Louisiana
Economic Development shall take the following factors into consideration:
(a) The impact of the production on the immediate and long-term objectives of this
Section.
(b) The impact of the production on the employment of Louisiana residents.
(c) The impact of the production on the overall economy of the state.
(d) The availability of similar infrastructure facilities within fifty miles of the
proposed infrastructure project.
(2)(a) An applicant for the sound recording investor tax credit shall submit an
application for initial certification to Louisiana Economic Development that includes the
following information:
(i) For state-certified productions the application shall include:
(aa) The distribution plan.
(bb) A preliminary budget including estimated Louisiana payroll and estimated base
investment.
(cc) A description of the type of sound to be recorded.
(dd) A list of the principal creative elements including performing artist(s) and
producer.
(ee) The name and address of the recording studio or other location where the
recording production will take place.
(ff) A statement that the production will qualify as a state-certified production.
(gg) Estimated start and completion dates.
(ii) For state-certified sound recording infrastructure projects the application shall
include:
(aa) A detailed description of the infrastructure project.
(bb) A preliminary budget.
(cc) A statement that the project meets the definition of a state-certified infrastructure
project.
(dd) Estimated start and completion dates.
(b) If the application is incomplete, additional information may be requested prior
to further action by Louisiana Economic Development.
(c)(i) Louisiana Economic Development shall directly engage and assign a certified
public accountant to prepare an expenditure verification report on a sound recording
production company's cost report of production expenditures. The applicant shall be
responsible for payment of the expenditure verification report fee in accordance with R.S.
36:104.1, and shall make all records related to the tax credit application available to the
department and the accountant.
(ii) The applicant will be assessed the department's actual cost for the expenditure
verification report fee. The maximum fee shall be as follows:
(aa) One thousand five hundred dollars for verification of a cost report reflecting
expenditures of at least ten thousand dollars but less than twenty-five thousand dollars.
(bb) Three thousand dollars for verification of a cost report reflecting expenditures
of at least twenty-five thousand dollars but less than fifty thousand dollars.
(cc) Five thousand dollars for verification of a cost report reflecting expenditures of
at least fifty thousand dollars, but less than one hundred thousand dollars.
(dd) Seven thousand five hundred dollars for verification of a cost report reflecting
expenditures of more than one hundred thousand dollars.
(iii) At the time of application, the applicant may be required to submit a deposit in
an amount up to fifty percent of the expenditure verification report fee required pursuant to
the provisions of Item (ii) of this Subparagraph.
(d) Louisiana Economic Development shall submit its initial certification of a project
as a state-certified production to investors and to the secretary of the Department of Revenue.
The initial certification shall include a unique identifying number for each state-certified
production.
(e) Qualified Music Companies may submit one request for final certification of tax
credits per calendar year and state-certified productions may request final certification of
credits upon project completion by submitting to the department a cost report of production
expenditures to be formatted in accordance with instructions of the department. The
applicant shall make all records related to the cost report available for inspection by the
department and the accountant selected by the department to prepare the expenditure
verification report. After review and investigation of the cost report, the accountant shall
submit to the department an expenditure verification report. Sound recording investor tax
credits shall be certified only upon the receipt and approval by the department of an
expenditure verification report submitted by a certified public accountant in accordance with
this Subparagraph. The department shall review the expenditure verification report, and for
those expenditures found to be qualified the department shall issue a tax credit certification
letter to the investors indicating the amount of tax credits certified for the state-certified
production.
(3) The secretary of Louisiana Economic Development, in consultation with the
Department of Revenue, shall adopt and promulgate such rules and regulations as are
necessary to carry out the intent and purposes of this Section in accordance with the general
guidelines provided herein.
(4) With input from the Legislative Fiscal Office, Louisiana Economic Development
shall prepare a written report to be submitted to the House Committee on Ways and Means
and the Senate Committee on Revenue and Fiscal Affairs no less than sixty days prior to the
start of the Regular Session of the Legislature in 2007, and every second year thereafter. The
report shall include the overall impact of the tax credits, the amount of the tax credits issued,
the number of new jobs created, the amount of Louisiana payroll created, the economic
impact of the tax credits and sound recording industry, and any other factors that describe the
impact of the program.
E. Tax credit certification letter for Qualified Music Company credit and project-based production tax credit. (1) After certification, Louisiana Economic Development shall
submit the tax credit certification letter to the Department of Revenue on behalf of the QMC
or the investor who earned the sound recording tax credits. The Department of Revenue may
require the QMC or the investor to submit additional information as may be necessary to
administer the provisions of this Section. Upon receipt of the tax credit certification letter
and any necessary additional information, the secretary of the Department of Revenue shall
make payment to the QMC or the investor in the amount to which he is entitled from the
current collections of the taxes collected pursuant to Chapter 1 of Subtitle II of this Title, as
amended.
(2) The provisions of this Subsection shall be applicable to Qualified Music
Companies with applications received on or after July 1, 2021. Qualified Music Companies
with applications received prior to July 1, 2021, shall continue to be applied and carried
forward pursuant to the provisions of Subparagraph (C)(4)(b) of this Section.
F. Recapture of credits. If Louisiana Economic Development finds that funds for
which an investor received credits according to this Section are not invested in and expended
with respect to a state-certified production within twenty-four months of the date that such
credits are earned, then the investor's state income tax for such taxable period shall be
increased by such amount necessary for the recapture of credit provided by this Section.
G. Recovery of credits by Department of Revenue. (1) Credits previously granted
to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of
Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three
years from December thirty-first of the year in which the twenty-four-month investment
period specified in Subsection F of this Section ends.
(2) The only interest that may be assessed and collected on recovered credits is
interest at a rate three percentage points above the rate provided in R.S. 9:3500(B)(1), which
shall be computed from the original date of the return on which the credit was taken.
(3) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary of the Department of Revenue to assess or to collect under any
other provision of law.
H. Brand. As a condition for receiving certification of tax credits under this Section,
state-certified productions may be required to display the state brand or logo, or both, as
prescribed by the secretary of Louisiana Economic Development.
I. No credits shall be granted pursuant to the provisions of this Section for
applications received on or after July 1, 2025.
J. Repealed by Acts 2019, No. 363, §2, eff. June 18, 2019.
Acts 2005, No. 485, §1, eff. July 12, 2005, applicable to tax years beginning on and
after Jan. 1, 2006; Acts 2007, No. 368, §1, eff. July 10, 2007; Acts 2009, No. 475, §1; Acts
2013, No. 385, §1; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff.
June 29, 2015; Acts 2015, No. 412, §2; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017, No.
275, §§1, 2; Acts 2017, No. 323, §1, eff. June 22, 2017; Acts 2017, No. 400, §1 and 4, eff.
June 26, 2017; Acts 2019, No. 363, §§1, 2, eff. June 18, 2019; Acts 2021, No. 401, §1, 2, eff.
June 16, 2021; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex.
Sess., No. 11, §2, eff. Dec. 4, 2024.
NOTE: See Acts 2016, 1st Ex. Sess., No. 29, §2, regarding effectiveness.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6024** Rural hospital service district cooperative endeavors and joint ventures {#sec-47-6024 omnilex-key=us-la-statutes--rs-title-47--47:6024}
No ad valorem or personal property taxes shall be imposed by any parish, municipality, school board, or other political subdivision of the state on cooperative endeavors and joint ventures involving a rural hospital as defined in R.S. 40:1300.143, which is also a hospital service district, provided such cooperative endeavor or joint venture:
(1) Is established as a cooperative endeavor or joint venture pursuant to R.S. 46:1077.
(2) Is established to construct or operate one or more of the following:
(a) Medicare certified hospital.
(b) Medicare certified independent diagnostic testing facility.
(c) Magnetic resonance imaging equipment or facility.
(d) Computerized tomography equipment or facility.
(e) Positron emission tomography scanner or facility.
(f) Ambulatory surgical center.
(g) Comprehensive outpatient rehabilitation facility.
(h) Diagnostic laboratory.
(i) Physical, occupational, or speech therapy clinic or rehabilitation agency.
(3) Provides the rural hospital service district with more than fifty percent of such cooperative endeavor or joint venture.
(4) Provides that the rural hospital service district is entitled to receive its pro rata share of any net profits or losses of the cooperative endeavor or joint venture.
*Acts 2006, No. 799, §1, eff. June 30, 2006.*
##### **§ 47:6025** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6025 omnilex-key=us-la-statutes--rs-title-47--47:6025}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6026** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6026 omnilex-key=us-la-statutes--rs-title-47--47:6026}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6027** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6027 omnilex-key=us-la-statutes--rs-title-47--47:6027}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6028** Louisiana Youth Jobs Tax Credit Program {#sec-47-6028 omnilex-key=us-la-statutes--rs-title-47--47:6028}
A. Purpose. It is hereby found that disadvantaged youth in Louisiana are often
unemployed or underemployed through no fault of their own. The purpose of this program
is to help young people entering the workforce have a successful start by providing them
critical workforce skills that will serve them well for their entire careers.
B. Definitions. For purposes of this Section:
(1) "Department" means the Louisiana Department of Revenue.
(2) "Eligible youth" means an individual who:
(a) Has attained the age of sixteen but not yet attained the age of twenty-four.
(b) Is unemployed prior to being hired by a business that will apply for a credit
pursuant to the provisions of this Section.
(c) Will be working in a full-time or part-time position that pays wages that are
equivalent to the wages paid for similar jobs, with adjustments for experience and training.
(d) Meets at least one of the following criteria:
(i) Is at least eighteen years old, is no longer in school, and does not have a high
school diploma, HiSET or GED credential, or high school equivalency diploma.
(ii) Is a member of a family that is receiving assistance from the Family
Independence Temporary Assistance Program.
(iii) Is a member of a family that is receiving benefits through the Supplemental
Nutrition Assistance Program.
(iv) Is a member of a family that is receiving assistance from the Kinship Care
Subsidy Program.
(v) Is a member of a family that is receiving assistance or benefits under the
Temporary Assistance for Needy Families Program.
(vi) Has served time in jail or prison or is on probation or parole.
(vii) Is pregnant or is a parent.
(viii) Is homeless.
(ix) Is currently or was in foster care, extended foster care, or the custody of the
Department of Children and Family Services.
(x) Is a veteran.
(xi) Is the child of a parent who is currently incarcerated or was released from
incarceration within the past two years.
(xii) Lives in public housing or receives housing assistance such as a Section 8
voucher.
(3) "Full-time position" means a position in which a person works at least thirty-two
hours per week.
(4) "Part-time position" means a position in which a person works at least twenty
hours per week but less than thirty-two hours per week.
(5) "Secretary" means the secretary of the Louisiana Department of Revenue.
C. Administration of the credit. There shall be allowed a nonrefundable tax credit
against income tax for a business that hires one or more eligible youth on or after July 1,
2021. Notwithstanding any provision of this Section to the contrary, no credit shall be
granted unless the eligible youth works at least three consecutive months in a full-time or
part-time position at the business.
(1) The credit shall be equal to the following for each eligible youth hired:
(a) One thousand two hundred fifty dollars for hiring an eligible youth in a full-time
position.
(b) Seven hundred fifty dollars for hiring an eligible youth in a part-time position.
(2) The hiring business shall earn a credit equal to the applicable amount provided
in Paragraph (1) of this Subsection in the year in which the eligible youth completes the third
consecutive month of work in either a full-time or part-time position.
(3) The hiring business shall not terminate an employee or otherwise reduce its
workforce with the intention of creating a new hire eligible for this credit.
(4) The total amount of tax credits granted by the department in any calendar year
shall not exceed five million dollars. The department shall by rule establish the method of
allocating available tax credits to investors including but not limited to a first-come,
first-served system; reservation of tax credits for a specific time; or other method that the
department, in its discretion, may find beneficial to the program.
(5) Within sixty days of being hired, each eligible youth shall provide to the hiring
business proof of age and of meeting one of the eligibility criteria established in
Subparagraph (B)(2)(d) of this Section.
(6) The hiring business shall submit or maintain proof that each eligible youth meets
eligibility criteria, as required by the secretary.
D. Application of the credit. (1) The credit shall be allowed against the income tax
due from a taxpayer for the taxable period in which the credit is earned. If the tax credit
allowed pursuant to this Section exceeds the amount of taxes due from a taxpayer, then the
taxpayer may carry forward any unused portion as a credit against subsequent tax liability
for a period not to exceed five years. However, in no event shall the amount of the tax credit
applied by a taxpayer in a taxable period exceed the amount of taxes due from the taxpayer
for that taxable period.
(2) All entities taxed as corporations for Louisiana income tax purposes shall claim
any credit on their corporation income tax return.
(3) Individuals, estates, and trusts shall claim their share of any credit on their
income tax return.
(4) Entities not taxed as corporations shall claim their share of any credit on the
returns of the partners or members as follows:
(a) Corporate partners or members shall claim their share of any credit on their
corporation income tax returns.
(b) Individual partners or members shall claim their share of any credit on their
individual income tax returns.
(c) Partners or members that are estates or trusts shall claim their share of any credit
on their fiduciary income tax returns.
E. Recovery of credits by the department. Credits previously granted to a taxpayer,
but later disallowed, may be recovered by the secretary through any collection remedy
authorized by R.S. 47:1561.3.
F. The secretary may promulgate rules in accordance with the Administrative
Procedure Act to establish the policies and criteria regarding program eligibility and any
other matter necessary to carry out the intent and purposes of this Section.
G. A taxpayer shall not receive any other incentive for the job creation or hiring of
an eligible youth for which the taxpayer has received a tax credit under this Section.
H. No credit shall be earned pursuant to the provisions of this Section after
December 31, 2025.
*Acts 2021, No. 454, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.*
##### **§ 47:6029** Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015. {#sec-47-6029 omnilex-key=us-la-statutes--rs-title-47--47:6029}
*Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015.*
##### **§ 47:6030** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6030 omnilex-key=us-la-statutes--rs-title-47--47:6030}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6031** Louisiana Community Economic Development Act; tax credits; amount; duration; forfeit {#sec-47-6031 omnilex-key=us-la-statutes--rs-title-47--47:6031}
A.(1)(a) Except as provided in Subsection B of this Section, a taxpayer may earn and
apply for and, if qualified, be granted a credit on any income or corporation franchise tax
liability owed to the state by the taxpayer seeking to claim the credit, in the amount approved
by the secretary of Louisiana Economic Development for the amount of money donated,
contributed, or represented by a sale below cost by the taxpayer to a certified community
development corporation or a certified community development financial institution, as
defined in R.S. 33:130.751, et seq. The value of such tax credit shall not exceed five
hundred thousand dollars per year per individual or one million dollars per year per business
and one million total per individual and two million total per business.
(b) Except as otherwise provided in this Section, the credit shall be allowed against
the income tax for the taxable period in which the credit is earned and the franchise tax for
the taxable period following the period in which the credit is earned.
(2)(a) The credits approved by Louisiana Economic Development shall be granted
at the rate of twenty-five percent of the amount of the donation, contribution, or sale below
cost, with the credit for businesses divided in equal portions for five years, subject to the
limitations provided for in Paragraph (1) of this Subsection.
(b) After certifying the eligibility of the certified community development
corporation or the certified community development financial institution and the amount of
the donation, contribution or sale below cost, Louisiana Economic Development shall issue
a tax credit certificate, a copy of which is to be attached to the tax return of the taxpayer.
(c) The tax credit certificate shall contain the taxpayer's name, whether an individual
or a corporation, address, social security or tax identification number, the amount of the
credit and the name of the certified community development corporation or the certified
community development financial institution, and other information required by the
Department of Revenue.
(d) The tax credit certificate, unless rescinded by Louisiana Economic Development,
shall be accepted by the Department of Revenue as proof of the credit.
(e) Louisiana Economic Development shall maintain a list of the tax credit
certificates issued.
(3)(a) All entities taxed as corporations for Louisiana income or corporation
franchise tax purposes shall claim any credit allowed under this Section on their corporate
income and corporate franchise tax return.
(b) Individuals shall claim any credit allowed under this Section on their individual
income tax return.
(c) Estates or trusts shall claim any tax credit allowed under this Section on their
fiduciary income tax returns.
(d) Entities not taxed as corporations shall claim any credit allowed under this
Section on the returns of the partners or members as follows:
(i) Corporate partners or members shall claim their share of the credit on their
corporation income or corporation franchise tax returns.
(ii) Individual partners or members shall claim their share of the credit on their
individual income tax returns.
(iii) Partners or members that are estates or trusts shall claim their share of the credit
on their fiduciary income tax returns.
B. A tax credit granted pursuant to this Section shall expire and have no value or
effect on tax liability beginning with the sixth tax year after the tax year in which it was
originally granted.
C. Cash donation or contribution. Any donation or contribution of cash to a certified
community development corporation or to a certified community development financial
institution will not qualify for this tax credit unless approved and accepted by the governing
board of the certified community development corporation or the certified community
development financial institution and certified by Louisiana Economic Development.
D. Donation or sale below cost of tangible movable property.
(1) New property.
(a) The value of the credit against income tax liability shall be based upon the
donor's or seller's actual cost of new items of property, not on retail value.
(b) An invoice or receipt showing the donor's or seller's actual purchase price shall
accompany all donations or sales below cost of new tangible movable property valued at five
thousand dollars or more.
(2) Used property.
(a) The value of the credit against income tax liability for used property donated or
sold below cost shall be based upon an appraisal obtained by the certified community
development corporation or the certified community development financial institution.
(b) Used property sold below cost shall mean a sale below the appraised value of the
tangible movable property.
(3) Any donation or sale below cost of tangible movable property the cost or
appraised value of which is greater than five thousand dollars shall be approved and accepted
by the governing board of the certified community development corporation or the certified
community financial institution and certified by Louisiana Economic Development.
(4) The donor or seller shall attach the certification to the income tax return filed
with the Department of Revenue.
(5) The amount of credit shall be the value of the credit as determined in this
Subsection, less the price received by the tax payer from the certified community
development corporation or the certified community financial institution.
E. Unless re-authorized by the legislature, the provisions of this Section shall expire
on August 15, 2010 and this Section and all other laws and regulations governing,
authorizing, and otherwise dealing with community development corporations and
community development financial institutions are deemed repealed on that date. However,
any tax credit earned pursuant to this Section may be carried forward as a tax credit against
taxes as provided for herein.
*Acts 2007, No. 374, §2, eff. July 10, 2007.*
##### **§ 47:6032** Tax credit for certain milk producers {#sec-47-6032 omnilex-key=us-la-statutes--rs-title-47--47:6032}
A. A resident taxpayer engaged in the business of producing milk for sale shall be
allowed a refundable tax credit based on the amount of milk produced and sold. The credit
may be claimed against any Louisiana income tax. The credit shall be allowed when the
USDA Uniform Price in Federal Order Number 7 drops below the announced production
price any time during the calendar year.
B. The Department of Agriculture and Forestry shall promulgate regulations
establishing the provisions of the announced production price, which must consider the
following factors, including but not limited to:
(1) The average price of milk in the top five states where milk is imported to
Louisiana.
(2) The average transportation cost of importing milk from those five states.
(3) The cost of production in Louisiana.
C. Each qualifying taxpayer is eligible for tax credits based on the production and
sale of milk below the announced production price over a calendar year in accordance with
the following schedule:
Amount of Milk Produced: Amount of Tax Credit:
Up to 1,000,000 pounds $ 3,600
1,000,001 to 1,500,000 pounds $ 7,200
1,500,001 to 2,000,000 pounds $10,800
2,000,001 to 2,500,000 pounds $14,400
2,500,001 to 3,000,000 pounds $18,000
3,000,001 pounds and above $21,600
D. The credit provided by this Section shall be earned on the last day of each
calendar year and may be claimed against the income tax for the taxable year that includes
the day on which the credit is earned. The credit shall be prorated on a quarterly basis.
E. If no taxes are due, or the credit exceeds the tax liability of the taxpayer for the
taxable year, the amount of the credit or excess over the tax liability shall be refunded to the
taxpayer. The Louisiana Department of Health shall certify to the Department of Revenue,
by January 31 of the following year, which milk producers have been permitted under
Louisiana Administrative Code, Title 51, Public Health Sanitary Code, Part VII, Milk, Milk
Products, and Manufactured Milk Products, and meet the requirements of the Grade A
Pasteurized Milk Ordinance of the 2005 revision of the Food and Drug Administration. Any
producer not certified by the Louisiana Department of Health as provided by this Section
shall not be entitled to the credit provided for in this Section.
F. The credit allowed for each producer pursuant to this Section shall not exceed
twenty-one thousand six hundred dollars per calendar year. The total aggregate amount of
tax credits for all producers provided for under this Section shall be capped at one million
eight hundred thousand dollars per calendar year.
G. The credit allowed pursuant to this Section shall be reviewed by the commissioner
of the Department of Agriculture and Forestry after it has been in place for two taxable years.
H. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2007, No. 461, §1; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No.
357, §1, eff. June 29, 2015; Acts 2016, 1^st^ Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1 and
4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd
Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2015, No. 125, §7, regarding applicability.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 29, §2, regarding effectiveness.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6033** Apprenticeship tax credits {#sec-47-6033 omnilex-key=us-la-statutes--rs-title-47--47:6033}
A. Purpose. The legislature hereby determines that a major impediment to the
economy of the state is the lack of an adequate number of people in the workforce with
sufficient on the job training to find and keep good paying jobs already present and those that
would be here if more of the workforce was of higher skill level or experience. Further, the
legislature finds that a tax credit that provides an incentive for businesses to employ
apprentices will provide a step toward creating and maintaining such a workforce.
B. Definitions.
(1) "Department" means the Louisiana Department of Revenue.
(2) "Eligible apprentice" means a person who:
(a) Has entered into a written apprentice agreement with an employer or an
association of employers pursuant to a registered apprenticeship program as provided for in
Chapter 4 of Title 23 of the Louisiana Revised Statutes of 1950, R.S. 23:381 et seq.
(b) Is enrolled in a training program accredited by the National Center for
Construction Education and Research which has no less than four levels of training and no
less than five hundred hours of instruction.
C. Administration of the credit. For taxable periods beginning after December 31,
2021, there shall be allowed a nonrefundable tax credit against Louisiana income tax for the
employment of eligible apprentices as provided for in this Section.
(1) For each eligible apprentice employed for a minimum of two hundred fifty hours
during the taxable period, an employer shall be eligible for a credit equal to one dollar and
twenty-five cents per hour of employment for a maximum credit of one thousand two
hundred fifty dollars per eligible apprentice.
(2) The total amount of tax credits granted by the department in any calendar year
shall not exceed two million five hundred thousand dollars. The department shall establish
the method of allocating available tax credits to employers including but not limited to a
first-come, first-served system, reservation of tax credits for a specific time, or other method
that the department, in its discretion, may find beneficial to the program by rule. If the
department does not grant the entire two million five hundred thousand dollars in tax credits
in any calendar year, the amount of residual unused tax credits shall carry forward to
subsequent calendar years and may be granted in any year without regard to the two million
five hundred thousand dollar per year limitation.
(3) The department, in consultation with Louisiana Works, shall establish by
regulation the procedures sufficient to determine the employer's eligibility for the credit.
(4) Louisiana Works shall provide an annual list of businesses that participate in the
apprenticeship programs administered by the agency to the department.
(5) The department shall determine the enrollment and transcript data required from
the National Center for Construction Education and Research for students enrolled in one of
its accredited training programs that is sufficient for the department to determine the
employer's eligibility for the credit authorized by this Section. However, in order for an
employer to be eligible for a credit, a student enrolled in a training program accredited by the
National Center for Construction Education and Research must have successfully completed
no less than two levels of training and no less than two hundred fifty hours of instruction.
D. Application of the credit.
(1) The credit shall be allowed against the income tax due from a taxpayer for the
taxable period in which the credit is earned. If the tax credit allowed pursuant to this Section
exceeds the amount of taxes due from a taxpayer, then the taxpayer may carry any unused
credit forward to be applied against subsequent tax liability for a period not to exceed five
years. However, in no event shall the amount of the tax credit applied by a taxpayer in a
taxable period exceed the amount of taxes due from the taxpayer for that taxable period.
(2) All entities taxed as corporations for Louisiana income tax purposes shall claim
any credit on their corporation income tax return.
(3) Individuals, estates, and trusts shall claim any credit on their income tax return.
(4) Entities not taxed as corporations shall claim their share of any credit on the
returns of the partners or members as follows:
(a) Corporate partners or members shall claim their share of any credit on their
corporation income tax returns.
(b) Individual partners or members shall claim their share of any credit on their
individual income tax returns.
(c) Partners or members that are estates or trusts shall claim their share of any credit
on their fiduciary income tax returns.
E. Recovery of credits by Department of Revenue. Credits previously granted to a
taxpayer, but later disallowed, may be recovered by the secretary of the Department of
Revenue through any collection remedy authorized by R.S. 47:1561.3.
F. The department may promulgate rules in accordance with the Administrative
Procedure Act to establish the policies and criteria regarding program eligibility and any
other matter necessary to carry out the intent and purposes of this Section.
G. No credit shall be earned pursuant to the provisions of this Section after
December 31, 2025.
*Acts 2021, No. 454, §1, eff. June 23, 2021; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2025, No. 376, §2, eff. Jan. 1, 2026.*
##### **§ 47:6034** Musical and theatrical production income tax credit {#sec-47-6034 omnilex-key=us-la-statutes--rs-title-47--47:6034}
A. Purpose. It is the intention of the legislature in creating these different types of
tax credits: a credit for qualified production expenditures made from investments in a state-certified musical or theatrical production; a credit for the construction, repair, or renovation
of facilities related to such productions and performances; a credit for the payroll of
Louisiana residents employed in connection with a state-certified musical or theatrical
production; and a credit for employing college, university, and vocational-technical students
employed in connection with a state-certified musical or theatrical production, to establish
and promote Louisiana as one of the primary places in the United States in which live
performances, from creation to presentation, are present and thriving. The live performance
industry will enhance economic development because it fits well with the state's reputation
as a tourist destination, will offer numerous and varied employment opportunities, and in
conjunction with the available federal and state incentives, will be an attraction for new and
relocating businesses and will provide for the reinventing of countless abandoned properties
as either performance or rehearsal spaces. The live performance industry will also spur
educational development: Louisiana colleges, universities, and vocational-technical schools
will be able to offer talented undergraduate and graduate students from this state, other states,
and around the world a real-world opportunity to participate in degree programs across the
state that work on the various productions in accounting, law, management, and marketing
and to fill arts-related positions such as actors, writers, producers, stagehands, and directors,
as well as technicians working on all aspects of the production such as lighting, sound, and
actual stage production and operations.
B. Definitions. For the purposes of this Section:
(1) "Base investment" means the actual investment made and expended in this state
by a state-certified musical or theatrical production as production-related costs or as capital
costs of a state-certified musical or theatrical facility infrastructure project.
(2) "Company" or "financier" means any individual, firm, partnership, limited
liability company, joint venture, association, corporation, estate, trust, or other entity, group,
or combination acting as a unit, and the plural as well as the singular number.
(3) "Expended in the state" or "expenditures in the state" means an expenditure to
acquire or lease immovable property located in the state, an expenditure to acquire movable
property from a source within the state which is subject to state sales and use tax, or an
expenditure as compensation for services performed within the state which is subject to state
income tax.
(4) "Infrastructure expenditures" means expenditures directly related to a state-certified infrastructure project or state-certified higher education infrastructure project
including land and land acquisition costs, construction costs, design fees, furniture, fixtures,
and equipment purchased subject to a sale agreement or capital lease. Infrastructure
expenditures shall not include indirect costs such as general administrative costs, insurance,
any costs related to the transfer or allocation of tax credits, or the expenditure verification
report fee. Louisiana Economic Development may determine whether expenditures
submitted as production-related costs of capital costs related to an infrastructure facility
represent legitimate expenditures for the actual costs of related goods or services that have
economic substance and a business purpose related to the certified production or facility, or
such costs constitute constructive dividends, self-dealing, inflated prices or similar
transactions entered into for the purpose of inflating the amount of tax credits earned rather
than for the benefit of the production or facility.
(5) "Musical or theatrical production" means the producing, rehearsing, marketing,
administration, recording, performing, and/or filming of a live musical or theatrical
performance in the state before live audiences, the costs of which are not certified for other
tax credits provided for in Louisiana law, whether or not there is a charge for admission.
Such performances shall include, but not be limited to drama, comedy, comedy revue, opera,
ballet, jazz, cabaret, and variety entertainment.
(6) "Payroll" means all salary, wages, and other compensation, including related
benefits for services performed in Louisiana.
(7)(a) "Production expenditures" means a contemporaneous exchange of cash or cash
equivalent for goods or services related to development, production, or operating
expenditures in this state for a state-certified musical or theatrical production, including but
not limited to expenditures for set construction and operation, including special and visual
effects, costumes, wardrobes, make-up, accessories, costs associated with sound, lighting,
staging, payroll, and other related costs.
(b) "Production expenditures" shall not include any indirect costs, any expenditures
later reimbursed by a third party, and costs related to the transfer of the tax credits, any
amounts that are paid to persons or entities as a result of their participation in profits from
the exploitation of the production, or the expenditure verification report fee.
(8) "Related party transaction" means a transaction between parties deemed to be
related by common ownership or control under generally accepted auditing principles.
Related party transaction expenditures may be subject to limitations as provided for by rules
and regulations promulgated by the department.
(9)(a) "Resident" or "resident of Louisiana" means a natural person and, for the
purpose of determining eligibility for the tax incentives provided by this Section, a person
who qualifies for any of the following reasons:
(i) The person is domiciled in the state of Louisiana.
(ii) The person maintains a permanent place of abode within the state and spends in
the aggregate more than six months of each year within the state.
(iii) The person pays taxes to the state on the amount of money paid to such person
for which a credit is sought pursuant to this Section.
(b) A company owned or controlled by such a person and which lends the services
of such a person for a state-certified musical or theatrical production shall also be deemed
a resident if such company is organized or authorized to do business in the state and such
company pays taxes to the state on the amount of money paid to such company for such
services of such person.
(10) "State-certified higher education musical or theatrical infrastructure project"
means a new proscenium or black-box theatre infrastructure project situated on a parcel of
land located on the campus of a higher education institution in this state, that is owned by a
higher education campus institution or support foundation related to the campus primarily
operated to benefit and support campus students and the higher education facility. The
primary purpose of the proposed infrastructure facility must be to host live performances, and
the facility must have a minimum fixed seating capacity of five hundred. Expenditures
attributable to areas other than where live performances will take place may comprise no
more than twenty-five percent of total qualifying expenditures.
(11)(a) "State-certified musical or theatrical facility infrastructure project" or "state-certified infrastructure project", for any project which receives initial certification before July
1, 2013, means a capital infrastructure project in the state directly related to the production
or performance of musical or theatrical productions as defined in this Section, and movable
and immovable property and equipment related thereto, or any other facility that supports and
is a necessary component of such facility, and any expenditures in the state related to the
construction, repair, or renovation of such project, that are certified, verified, and approved
as provided for in this Section.
(b) "State-certified musical or theatrical infrastructure project" or "state-certified
infrastructure project", for any project which receives initial certification on or after July 1,
2013, means a new or rehabilitated proscenium or black-box theatre infrastructure project
located in the state and any expenditures in the state directly related to the construction,
repair, or renovation of such project, which are certified, verified, and approved as provided
for in this Section. The primary purpose of the proposed facility must be to host live
performances and the facility must have a minimum capacity of five hundred. Expenditures
attributable to areas other than where live performances will take place may comprise no
more than twenty-five percent of total qualifying expenditures.
(12)(a) "State-certified musical or theatrical production" means a musical or
theatrical production performed in this state including but not limited to concerts, musical
tours, ballet, dance, comedy revue, or live variety entertainment, or a series of productions
occurring over the course of a twelve-month period, and the recording or filming of such
production, that originate, are developed, or have their initial public performance before an
audience within Louisiana, or that have their United States debut within Louisiana, and the
production expenditures, expenditures for the payroll of residents, and expenditures for
employing college and vocational-technical students related to such production or
productions, that are certified, verified, and approved as provided for in this Section. Non-qualifying projects include but are not limited to non-touring music and cultural festivals,
industry seminars, trade shows, and any production activity taking place outside of the state.
(b) A "state-certified musical or theatrical production" that shall be eligible for
recertification and the credit provided for in this Section shall include a previously certified
musical or theatrical production that received a credit pursuant to this Section and is
otherwise eligible pursuant to this Section, that returns for performances within the state after
being performed on Broadway.
C. Income tax credits for state-certified productions and state-certified musical or
theatrical facility infrastructure projects:
(1) There is hereby authorized the following types of credits against the state income
tax:
(a)(i)(aa) A base investment credit may be granted for certified, verified, and
approved production expenditures for a state-certified musical or theatrical production, or
for investments made by a company or a financier in such production which are, in turn,
expended for such production expenditures.
(bb) The initial certification shall be effective for a period of twelve months prior to
and twelve months after the date of initial certification.
(ii)(aa) For state-certified infrastructure projects that receive initial certification on
or before January 1, 2014, a base investment credit may be earned for expenditures made in
the state on or before January 1, 2015, for the construction, repair, or renovation of a state-certified musical or theatrical facility infrastructure project or for investments made by a
company or a financier in such infrastructure project which are, in turn, expended for such
construction, repair, or renovation, not to exceed ten million dollars per state-certified
infrastructure project, under conditions provided for in this Item.
(bb)(I) For state-certified higher education musical or theatrical infrastructure projects
that receive initial certification before July 1, 2015, a base investment credit may be earned
for expenditures made in the state on or before January 1, 2022, for the construction, repair,
or renovation of a new state-certified higher education musical or theatrical facility
infrastructure project, or for investments made by a company or a financier in such
infrastructure project that are, in turn, expended for such construction, repair, or renovation.
Twenty-five percent of the total base investment provided for in the initial certification letter
of a state-certified higher education musical or theatrical infrastructure project must be
expended on or before January 1, 2020, in order for the project to earn credits for the
remaining estimated base investment provided for in the initial certification letter, as
expenditures are made in the state on or before January 1, 2022. No credits shall be certified
until the state-certified higher education musical or theatrical infrastructure project is
complete. The initial certification letter shall be effective for qualified expenditures made no
more than six months prior to the date of application. State-certified higher education
musical or theatrical infrastructure projects shall not be subject to the provisions of Subitem
(cc) of this Item nor shall such projects be subject to the provisions of Subsection H of this
Section.
(II) For state-certified higher education musical or theatrical infrastructure projects
that receive initial certification on or after July 1, 2015, and on or before January 1, 2018, a
base investment credit may be earned for expenditures made in the state on or before January
1, 2022, for the construction, repair, or renovation of a new state-certified higher education
musical or theatrical facility infrastructure project, or for investments made by a company
or a financier in such infrastructure project that are, in turn, expended for such construction,
repair, or renovation. Twenty-five percent of the total base investment provided for in the
initial certification letter of a state-certified higher education musical or theatrical
infrastructure project must be expended on or before January 1, 2020, in order for the project
to earn credits for the remaining estimated base investment provided for in the initial
certification letter, as expenditures are made in the state on or before January 1, 2022. No
credits shall be certified until the state-certified higher education musical or theatrical
infrastructure project is complete. The initial certification letter shall be effective for
qualified expenditures made no more than six months prior to the date of application. State-certified higher education musical or theatrical infrastructure projects shall not be subject to
the provisions of Subitem (cc) of this Item nor shall such projects be subject to the provisions
of Subsection H of this Section.
(cc) Tax credits for infrastructure projects shall be earned only as follows:
(I) Construction of the infrastructure project shall begin within six months of the
initial certification provided for in Subparagraph (E)(1)(d) of this Section.
(II) Expenditures shall be certified, verified, and approved as provided for in this
Section, and credits are not earned until such certification.
(III) Twenty-five percent of the total base investment provided for in the initial
certification of an infrastructure project pursuant to Subparagraph (E)(1)(d) of this Section
shall be certified, verified, and approved as expended before any credits may be earned.
(IV) No tax credit shall be allowed for expenditures made for any infrastructure
project two years after its initial certification pursuant to Subparagraph (E)(1)(d) of this
Section, unless fifty percent of total base investment provided for in the initial certification
of the project pursuant to such Subparagraph has been expended prior to that time. The
expenditures may be finally certified at a later date.
(dd) The initial certification may require the tax credits to be taken and/or transferred
in the tax period in which the credit is earned or the tax credits may be structured in the
initial certification of the project to provide that only a portion of the tax credit be taken over
the course of two or more tax years.
(iii)(aa) For state-certified projects that receive initial certification prior to July 1,
2015, and except as limited for state-certified infrastructure projects as provided for in this
Subparagraph, the base investment credit shall be for the following amounts:
(I) If the total base investment is greater than one hundred thousand dollars and less
than or equal to three hundred thousand dollars, a company shall be allowed a tax credit of
ten percent of the base investment made by that company.
(II) If the total base investment is greater than three hundred thousand dollars and
less than or equal to one million dollars, a company shall be allowed a tax credit of twenty
percent of the base investment made by that company.
(III) If the total base investment is greater than one million dollars, a company shall
be allowed a tax credit of twenty-five percent of the base investment made by that company.
(bb) For state-certified projects that receive initial certification on or after July 1,
2015, and before July 1, 2017, and except as limited for state-certified infrastructure projects
as provided for in this Subparagraph, the base investment credit shall be for the following
amounts:
(I) If the total base investment is greater than one hundred thousand dollars and less
than or equal to three hundred thousand dollars, a company shall be allowed a tax credit of
seven and two-tenths of one percent of the base investment made by that company.
(II) If the total base investment is greater than three hundred thousand dollars and
less than or equal to one million dollars, a company shall be allowed a tax credit of fourteen
and four-tenths of one percent of the base investment made by that company.
(III) If the total base investment is greater than one million dollars, a company shall
be allowed a tax credit of eighteen percent of the base investment made by that company.
(cc) For state-certified projects that receive initial certification on or after July 1,
2017, and except as limited for state-certified infrastructure projects as provided for in this
Subparagraph, the base investment credit shall be for the following amounts:
(I) If the total base investment is greater than one hundred thousand dollars and less
than or equal to three hundred thousand dollars, a company shall be allowed a tax credit of
seven percent of the base investment made by that company.
(II) If the total base investment is greater than three hundred thousand dollars and
less than or equal to one million dollars, a company shall be allowed a tax credit of fourteen
percent of the base investment made by that company.
(III) If the total base investment is greater than one million dollars, a company shall
be allowed a tax credit of eighteen percent of the base investment made by that company.
(b) Repealed by Acts 2013, No. 197, §2, eff. July 1, 2013.
(c)(i) For state-certified musical or theatrical productions that receive an initial
certification before July 1, 2015, an additional tax credit of one tenth of one percent of the
amount expended to employ students enrolled in Louisiana colleges, universities, and
vocational-technical schools in a state-certified musical or theatrical production in arts-related positions, such as an actor, writer, producer, stagehand, or director, or as a technician
working on aspects of the production such as lighting, sound, and actual stage work, or
working indirectly on the production in accounting, law, management, and marketing.
(ii) For state-certified musical or theatrical productions that receive an initial
certification on or after July 1, 2015, an additional tax credit of seventy-two thousandths of
one percent of the amount expended to employ students enrolled in Louisiana colleges,
universities, and vocational-technical schools in a state-certified musical or theatrical
production in arts-related positions, such as an actor, writer, producer, stagehand, or director,
or as a technician working on aspects of the production such as lighting, sound, and actual
stage work, or working indirectly on the production in accounting, law, management, and
marketing.
(d)(i) To the extent that base investment is expended on payroll for Louisiana
residents employed in connection with a state-certified musical or theatrical production that
receives initial certification prior to July 1, 2015, except for the students provided for in
Subparagraph (c) of this Paragraph, or the construction of a state-certified musical or
theatrical facility infrastructure project, a company shall be allowed an additional tax credit
of ten percent of such payroll; however, if the amount paid to any one person exceeds one
million dollars, the additional credit shall not include any amount paid to that person that
exceeds one million dollars.
(ii) To the extent that base investment is expended on payroll for Louisiana residents
employed in connection with a state-certified musical or theatrical production that receives
initial certification on or after July 1, 2015, and before July 1, 2017, except for the students
provided for in Subparagraph (c) of this Paragraph, or the construction of a state-certified
musical or theatrical facility infrastructure project, a company shall be allowed an additional
tax credit of seven and two-tenths of one percent of such payroll; however, if the amount
paid to any one person exceeds one million dollars, the additional credit shall not include any
amount paid to that person that exceeds one million dollars.
(iii) To the extent that base investment is expended on payroll for Louisiana residents
employed in connection with a state-certified musical or theatrical production that receives
initial certification on or after July 1, 2017, except for the students provided for in
Subparagraph (c) of this Paragraph, or the construction of a state-certified higher education
musical or theatrical facility infrastructure project, a company shall be allowed an additional
tax credit of seven percent of such payroll; however, if the amount paid to any one person
exceeds one million dollars, the additional credit shall not include any amount paid to that
person that exceeds one million dollars.
(e), (f) Repealed by Acts 2013, No. 197, §2, eff. July 1, 2013.
(2)(a) The tax credits shall be earned each calendar year to the extent that Louisiana
Economic Development verifies in writing that expenditures qualifying for a credit pursuant
to this Section have been expended for the calendar year in accordance with the estimates of
such expenditures for the calendar year set forth in the certification of the production or
project.
(b) No credit shall be allowed under this Section for any expenditure for which a
financier receives a credit pursuant to this Section, or for which a credit is granted under R.S.
47:6007 or 6023. In addition, a state-certified production or state-certified infrastructure
project which receives tax credits pursuant to the provisions of this Chapter shall not be
eligible to receive the rebates provided for in R.S. 51:2451 through 2461 in connection with
the activity for which the tax credits were received.
(3) Tax credits associated with a state-certified musical or theatrical production or
a state-certified musical or theatrical facility infrastructure project shall never exceed the total
base investment in that production or infrastructure project.
(4)(a) Beginning July 1, 2017, the total amount of tax credits granted by the
department in any fiscal year shall not exceed ten million dollars.
(b) For applications received on or after July 1, 2017, no more than one million
dollars in tax credits shall be granted per project.
(c) The granting of credits under this Section shall be on a first-come, first-served
basis, with fifty percent of total tax credits available to be granted annually reserved for state-certified musical or theatrical productions by approved nonprofit organizations, as further
provided by rules promulgated by the department. If the total amount of credits applied for
in any particular year exceeds the aggregate amount of tax credits allowed for that year, the
excess shall be treated as having been applied for on the first day of the subsequent year. If
the total amount of credits granted in any fiscal year is less than the amount available to be
granted, any residual credit remaining shall be available to be granted in subsequent fiscal
years.
D.(1) The credit shall be allowed against individual or corporate income tax of the
companies or financiers of the production or infrastructure project in accordance with their
share of the credit as provided for in the application for certification for the production or
infrastructure project. A company or financier may, on a one-time basis, transfer the credit
or any refund of an overpayment to an individual or other entity including without limitation
a bank or other lender, provided that the transfer shall not be effective until receipt by the
Department of Revenue of written notice of such transfer. Transferors and transferees shall
submit to the Department of Revenue, in writing, a notification of any transfer of the tax
credit within ten business days after the transfer. The credit shall be allowed for the taxable
period in which expenditures eligible for a credit are expended. Any excess of the credit
over the income tax liability against which the credit may be applied shall constitute an
overpayment, as defined in R.S. 47:1621(A), and the secretary of the Department of Revenue
shall make a refund of such overpayment from the current collections of the taxes imposed
by Chapter 1 of Subtitle II of this Title, as amended. The right to a refund of any such
overpayment shall not be subject to the requirements of R.S. 47:1621(B).
(2) Application of the credit.
(a) Individuals, estates, and trusts shall claim their share of any credit on their
income tax return.
(b) Entities not taxed as corporations shall claim their share of any credit on the
returns of the partners or members.
(c) Corporate partners or members shall claim their share of any credit on their
corporation income tax returns.
(d) Individual partners or members shall claim their share of any credit on their
individual income tax returns.
(e) Partners or members that are estates or trusts shall claim their share of any credit
on their fiduciary income tax returns.
E. Certification and administration:
(1)(a)(i) The secretary of Louisiana Economic Development shall determine which
musical or theatrical productions and which musical or theatrical facility infrastructure
projects shall be certified pursuant to this Section through the adoption and promulgation of
rules by Louisiana Economic Development. The rules shall also provide for all of the
following:
(aa) The minimum criteria for such certification.
(bb) The manner in which the department shall decide which expenditures for such
productions or infrastructure projects will qualify for the credits provided for in this Section.
(cc) An appeals process in the event that an application for or the certification of a
production or infrastructure project, or an expenditure related to such production or project,
is denied.
(ii) In addition, these rules shall be approved by the House Committee on Ways and
Means and the Senate Committee on Revenue and Fiscal Affairs in accordance with the
provisions of the Administrative Procedure Act. No tax credits shall be granted under this
Section until adoption of such rules.
(b) State certification shall not be granted to a production or infrastructure project
by any person or company, or financed by any person or company, or any company or
financier owned, affiliated, or controlled, in whole or in part, by any company or person,
which is in default on a loan made by the state or a loan guaranteed by the state, or which has
ever declared bankruptcy under which an obligation of the company or person to pay or repay
public funds or monies was discharged as a part of such bankruptcy.
(c) When determining which musical or theatrical productions or musical or
theatrical facility infrastructure projects qualify for certification, Louisiana Economic
Development shall take the following factors into consideration:
(i) The contribution of the production or infrastructure project to establishing the
state as a leader in the live performance industry.
(ii) The impact of the production or infrastructure project on the employment of
Louisiana residents.
(iii) The extent to which students in Louisiana colleges, universities, and vocational-technical schools will have an opportunity to work in a production in an arts-related position,
such as an actor, writer, producer, stagehand, or director, or as a technician working on
aspects of the production such as lighting, sound, and actual stage work, or working
indirectly on the production in accounting, law, management, and marketing.
(iv) The impact of the production or infrastructure project on the overall economy
of the state including the manner in which available federal and state incentives will be
utilized in the financing or operation of the infrastructure project.
(v) The availability and kind of musical or theatrical facilities within the area in
which a musical or theatrical facility infrastructure project is proposed.
(d) Upon approval, Louisiana Economic Development shall initially certify a
production or project as a state-certified production or state-certified infrastructure project
and send notice of such certification to the applicant and to the secretary of the Department
of Revenue. The initial certification shall include all of the following:
(i) The total base investment to be expended on the state-certified production or the
state-certified infrastructure project.
(ii) The companies and financiers to whom the credits shall be allocated.
(iii) The estimated amounts of the credits to be allocated to each.
(iv) In the case of state-certified infrastructure projects, when such tax credits may
be taken or transferred.
(v) A unique identifying number for the state-certified production or state-certified
infrastructure project.
(e) Upon project completion, the applicant shall make a request to Louisiana
Economic Development to proceed to final certification by submitting to the department a
cost report of production or project expenditures to be formatted in accordance with
instructions of the department. The applicant shall make all records related to the cost report
available for inspection by the department and the certified public accountant selected by the
department to prepare the expenditure verification report. After review and investigation of
the cost report, the certified public accountant shall submit to the department an expenditure
verification report. Musical and theatrical production income tax credits shall be certified
only upon the receipt and approval by the department of an expenditure verification report
submitted by a certified public accountant in accordance with the provisions of this
Subparagraph. The department shall review the expenditure verification report, and for those
expenditures found to be qualified the department shall issue a final tax credit certification
letter, certifying the applicant and indicating the type and amount of tax credits for which the
applicant or other companies or financiers are eligible pursuant to this Section.
(2)(a) Application. An applicant for the tax credit shall submit an application for
initial certification to Louisiana Economic Development that includes the following
information:
(i) The application for state-certified productions shall include:
(aa) An application fee in an amount set in accordance with R.S. 36:104.
(bb) A preliminary budget including estimated Louisiana payroll, estimated
transportation expenditures, and estimated base investment, including the manner in which
available federal and state incentives will be utilized in the financing or operation of the
production.
(cc) A general description of the production and performance which may, at the
request of the department, include the book, libretto, score, or concept, and plans for
recording and/or filming such production.
(dd) A list of the principal creative elements including the cast, musicians, headline
performers, conductor, producer, or director.
(ee) A possibility of offering students in Louisiana colleges, universities, and
vocational-technical schools an opportunity to work directly in the production in an arts-related position, including a description of possible job or trainee positions working with
professional actors, writers, producers, stagehands, directors, or technicians working on all
aspects of the production such as lighting, sound, and actual stage work, or working
indirectly on the production with professionals in accounting, law, management, and
marketing.
(ff) Estimated dates for start and completion of rehearsals before paid performances
and the estimated dates of performances in the state.
(gg) Plans, if any, for a national tour or for any performances in other states.
(hh) The companies and financiers to whom the credits shall be allocated and the
estimated amounts of the credits to be allocated to each.
(ii) A discussion of any other reasons why the applicant believes the production
should be considered a state-certified production as defined in this Section.
(iii) The application for state-certified musical or theatrical facility infrastructure
projects shall include:
(aa) An application fee in an amount set in accordance with R.S. 36:104.
(bb) A detailed description of the infrastructure project.
(cc) A preliminary budget, including the manner in which available federal and state
incentives will be utilized in the financing or operation of the infrastructure project.
(dd) The companies and financiers to whom the credits shall be allocated and the
estimated amounts of the credits to be allocated to each.
(ee) A complete, detailed business plan and market analysis.
(b) Additional information may be requested if deemed necessary by Louisiana
Economic Development.
(c)(i) The department shall directly engage and assign a certified public accountant
to prepare an expenditure verification report on an applicant's cost report of production or
project expenditures. The applicant shall be responsible for the payment of an expenditure
verification report fee in accordance with R.S. 36:104.1, and shall make all records related
to the tax credit application available to the department and the accountant.
(ii) The applicant will be assessed the department's actual cost for the expenditure
verification report fee. The maximum fee shall be five thousand dollars for verification of
a cost report of production or project expenditures reflecting expenditures of between five
thousand dollars and fifty thousand dollars, and the maximum fee shall be fifteen thousand
dollars for verification of a cost report reflecting expenditures in excess of fifty thousand
dollars.
(iii) At the time of application, the applicant shall be required to submit a deposit of
the expenditure verification report fee of two thousand five hundred dollars for a production
or project with qualified expenditures projected to be between five thousand dollars and fifty
thousand dollars, and a deposit of five thousand dollars for those projected to be in excess
of fifty thousand dollars.
(3) In addition to the rules and regulations provided for in Subparagraph (1)(a) of this
Subsection, the secretary of Louisiana Economic Development, in consultation with the
Department of Revenue, shall adopt and promulgate such other rules and regulations as are
necessary to carry out the intent and purposes of this Section in accordance with the general
guidelines provided herein.
F. Tax credits shall be subject to disallowance in whole or in part, if Louisiana
Economic Development finds that a taxpayer has obtained a tax credit in violation of the
provisions of this Section, including but not limited to fraud or misrepresentation, as further
provided by rule.
G. Louisiana Economic Development shall prepare, with input from the Legislative
Fiscal Office, a written report to be submitted to the Senate Committee on Revenue and
Fiscal Affairs and the House of Representatives Committee on Ways and Means no less than
sixty days prior to the start of the Regular Session of the Legislature in 2008, and every
second year thereafter. The report shall include the overall impact of the tax credits, the
amount of the tax credits issued, the number of net new jobs created, the amount of
Louisiana payroll created, the economic impact of the tax credits and the state-certified
musical and theatrical productions and infrastructure projects, the amount of new
infrastructure that has been developed in the state, and any other factors that describe the
impact of the program.
H. Fifty percent of the tax credits annually granted according to the provisions of this
Section for infrastructure projects shall be reserved for projects located outside of Jefferson
and Orleans parishes, provided that the availability of tax credits for infrastructure projects
in Jefferson and Orleans parishes shall not be conditioned upon the granting of infrastructure
tax credits for projects outside of those parishes.
I. As a condition for receiving certification of tax credits under this Section, state-certified productions and infrastructure projects may be required to display the state brand
or logo, or both, as prescribed by the secretary of Louisiana Economic Development.
J. Recovery of credits by the Department of Revenue:
(1) Credits previously granted to a taxpayer but later disallowed by Louisiana
Economic Development may be recovered by the secretary of the Department of Revenue
through any collection remedy authorized by R.S. 47:1561 and initiated within three years
from December thirty-first of the year in which the credit was taken.
(2) The only interest that may be assessed and collected on recovered credits is
interest at a rate three percentage points above the rate provided for in R.S. 9:3500(B)(1),
which shall be computed from the original date of the return on which the credit was taken.
(3) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary of the Department of Revenue to assess or to collect under any
other provision of law.
K. No credit shall be granted pursuant to this Section for applications received on
or after July 1, 2025.
Acts 2007, No. 482, §1, eff. July 19, 2007; Acts 2009, No. 448, §1, eff. July 8, 2009;
Acts 2009, No. 465, §1, eff. July 8, 2009; Acts 2013, No. 197, §§1, 2, eff. July 1, 2013; Acts
2013, No. 418, §1, eff. June 21, 2013; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015,
No. 357, §1, eff. June 29, 2015; Acts 2015, No. 361, §2, eff. July 1, 2015; Acts 2015, No.
412, §2; Acts 2016, 1^st^ Ex. Sess., No. 29, §1, eff. April 1, 2016; Acts 2017, No. 396, §§1, 2,
eff. July 1, 2017; Acts 2017, No. 400, §§1, 2, and 4, eff. June 26, 2017.
NOTE: See Acts 2015, No. 412, §3, regarding applicability.
NOTE: See Acts 2015, No. 125, §7, regarding applicability.
NOTE: See Acts 2016, 1^st^ Ex. Sess., No. 29, §2, regarding applicability.
##### **§ 47:6035** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6035 omnilex-key=us-la-statutes--rs-title-47--47:6035}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6036** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6036 omnilex-key=us-la-statutes--rs-title-47--47:6036}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6036.1** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6036.1 omnilex-key=us-la-statutes--rs-title-47--47:6036.1}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6037** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6037 omnilex-key=us-la-statutes--rs-title-47--47:6037}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6038** Reports; tax incentives administered by Louisiana Economic Development {#sec-47-6038 omnilex-key=us-la-statutes--rs-title-47--47:6038}
Notwithstanding any provision of law to the contrary, the secretary of Louisiana
Economic Development shall report to the Joint Legislative Committee on the Budget
information concerning the granting and denial of tax credits and rebates, hereinafter referred
to as "tax incentives", administered by the department authorized under this Chapter. On
January thirtieth of each year, the secretary shall transmit to the members of the committee
a list of the recipients of each tax incentive, as well as a list of applicants denied tax
incentives, over the most recently concluded calendar year. The report shall contain the
name and primary place of business of each applicant.
*Acts 2011, No. 407, §1, eff. July 5, 2011; Acts 2011, No. 415, §1, eff. July 11, 2011; Acts 2011, No. 416, §1, eff. July 1, 2011.*
##### **§ 47:6039** Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016. {#sec-47-6039 omnilex-key=us-la-statutes--rs-title-47--47:6039}
*Repealed by Acts 2016, 1st Ex. Sess., No. 21, §1, eff. March 14, 2016.*
##### **§ 47:6040** Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. {#sec-47-6040 omnilex-key=us-la-statutes--rs-title-47--47:6040}
*Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.*
##### **§ 47:6041** Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. {#sec-47-6041 omnilex-key=us-la-statutes--rs-title-47--47:6041}
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6042** Credits; qualifying foster care charitable organizations {#sec-47-6042 omnilex-key=us-la-statutes--rs-title-47--47:6042}
A.(1)(a) There shall be allowed a nonrefundable income tax credit for donations a
Louisiana taxpayer makes during a taxable year to a qualifying foster care charitable
organization. The amount of the credit shall be equal to the actual amount of the donation
used by the foster care organization to provide services to qualified individuals, or fifty
thousand dollars, whichever is less.
(b) The total amount of credits granted by the department pursuant to the provisions
of this Section shall not exceed five hundred thousand dollars per calendar year. The
granting of credits shall be on a first-come, first-served basis. If the total amount of credits
claimed in any particular calendar year exceeds the amount of tax credits authorized for that
year, the excess shall be treated as having been applied for on the first day of the subsequent
year. All requests received on the same business day shall be treated as received at the same
time, and if the aggregate amount of the requests received on a single business day exceeds
the total amount of available tax credits, tax credits shall be approved on a pro rata basis.
(c) The credit may be used in addition to any federal tax credit or deduction earned
for the same donation. However, a taxpayer shall not receive any other state tax credit,
exemption, exclusion, deduction, rebate, or any other state tax benefit for a donation for
which the taxpayer has received a tax credit pursuant to this Section.
(2) If the tax credit earned pursuant to this Section exceeds the total tax liability of
a taxpayer in the taxable year, the amount of the credit not used as an offset against the
taxpayer's tax liability in the taxable year may be carried forward as a credit against
subsequent income tax liabilities for a period not to exceed five taxable years.
B. Repealed by Acts 2025, No. 349, §2, eff. June 20, 2025.
C.(1) No later than the next January thirty-first following approval by the department
and annually thereafter no later than January thirty-first, each foster care organization shall
file a report with the department prepared by an independent certified public accountant who
is not related to a donor or affiliated with the foster care organization.
(2) Each report required pursuant to Paragraph (1) of this Subsection shall contain
the following:
(a) A certification that the organization continues to meet the requirements of this
Section.
(b) The name, social security number, address, and Louisiana and federal taxpayer
identification numbers of each person who made a donation to the foster care organization
during the prior calendar year.
(c) The amount of each donation received during the prior calendar year.
(d) The amount of each donation utilized during the prior calendar year to provide
services to qualified individuals and the services provided.
(e) Any other information or documentation required by the department.
D.(1) A qualifying foster care charitable organization shall issue to each person from
whom the organization receives a donation a receipt that meets the requirements of
Paragraph (2) of this Subsection. A taxpayer shall provide a copy of the receipt to the
department when claiming the credit authorized by this Section.
(2) The receipt required by this Subsection shall contain all of the following
information:
(a) The name of the organization.
(b) The actual amount of the donation that was used by the foster care organization
to provide services to qualified individuals.
(c) A statement that no goods or services were provided by the organization in return
for the contribution; or, if goods or services were provided, a description and good faith
estimate of the value of the goods or services or a statement that the goods or services
consisted entirely of intangible religious benefits.
(d) The name and federal employer identification number or last four digits of the
social security number of the taxpayer making the donation.
E.(1) The secretary of the department may promulgate rules in accordance with the
provisions of the Administrative Procedure Act to implement the provisions of this Section.
(2) The Department of Children and Family Services shall, on or before the
thirty-first day of January of each calendar year, submit a report to the secretary of the
Department of Revenue listing all qualifying foster care charitable organizations that held
a valid, unsuspended license issued by the Department of Children and Family Services
during the prior calendar year. The report shall be in electronic format and contain the foster
care organization's name and federal employer identification number or Louisiana
Department of Revenue account number.
F. For purposes of this Section, the following words shall have the following
meanings unless the context clearly indicates otherwise:
(1) "Department" means the Department of Revenue.
(2) "Louisiana taxpayer" or "taxpayer" means a person who is required to file a
Louisiana income tax return.
(3) "Qualified individual" means a child in a foster care placement program
established by the Department of Children and Family Services.
(4) "Qualifying foster care charitable organization" or "foster care organization"
means an organization licensed by the Department of Children and Family Services as a child
placing agency to provide adoption and foster care services.
(5) "Services" means cash assistance, medical care, child care, food, clothing, shelter,
job placement, and job-training services or any other assistance reasonably necessary to meet
immediate basic needs that are provided to a qualified individual and used in Louisiana.
*Acts 2021, No. 378, §1, eff. Jan. 1, 2022; Acts 2025, No. 349, §§1, 2, eff. June 20, 2025.*
##### **§ 47:6043** Recycling of oyster shells; restaurant tax credit {#sec-47-6043 omnilex-key=us-la-statutes--rs-title-47--47:6043}
A. The purpose of this Section is to create an incentive for Louisiana restaurants to
divert from landfills a natural resource that would otherwise be a waste product and instead
facilitate the use of that resource in improving water quality, benefitting aquatic habitats,
supporting local economies, and protecting the coastline of this state.
B.(1) There shall be allowed a refundable credit against Louisiana income tax for
restaurants that donate oyster shells for beneficial use in accordance with the qualifications
provided in this Subsection.
(2) In order to be eligible for the credit in a taxable year, a restaurant claiming the
credit shall, during the taxable year, have donated oyster shell material to the Oyster Shell
Recycling Program of the Coalition to Restore Coastal Louisiana or any other oyster shell
recycling program or activity designated in rule by the Department of Revenue as an
approved program or activity.
C.(1) The amount of the credit shall equal one dollar for each fifty-pound increment
of oyster shell material donated to a qualifying oyster shell recycling program or activity or
two thousand dollars, whichever is less.
(2) The total amount of credits granted pursuant to the provisions of this Section
shall not exceed one hundred thousand dollars per calendar year.
(3) The granting of tax credits authorized by this Section shall be on a first-come,
first-served basis. If the total amount of credits claimed in a particular calendar year exceeds
the amount of tax credits authorized for that year, the Department of Revenue shall treat the
excess as having been applied for on the first day of the subsequent year. The department
shall treat all requests received on the same business day as received at the same time. If the
aggregate amount of the requests received on a single business day exceeds the total amount
of available tax credits, the department shall approve tax credits on a pro rata basis.
D. If the amount of the credit authorized by this Section exceeds the amount of the
taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an
overpayment as defined in R.S. 47:1621(A), and the secretary shall make a refund of the
overpayment from the current collections of the taxes imposed pursuant to Chapter 1 of
Subtitle II of this Title. The right to a refund shall not be subject to the requirements of R.S.
47:1621(B).
E. Any taxpayer claiming the credit authorized in this Section shall maintain all
records necessary to verify his eligibility for the credit and for the amount of credit claimed.
If requested by the Department of Revenue, a taxpayer shall submit to the department, in
connection with the filing of his corporation, individual, or fiduciary income tax return, any
records required to be maintained by the provisions of this Subsection.
F. The credit authorized in this Section may be claimed by corporations, individuals,
and other entities in accordance with the following provisions:
(1) An entity taxed as a corporation for Louisiana income tax purposes shall claim
any credit authorized by this Section on its corporation income and franchise tax return.
(2) An individual, estate, or trust shall claim any credit authorized by this Section on
its income tax return.
(3) An entity that is not taxed as a corporation shall claim any credit authorized by
this Section on the returns of the partners or members in accordance with the following
requirements:
(a) Corporate partners or members shall claim their share of the credit, respectively,
on their corporation income tax returns.
(b) Individual partners or members shall claim their share of the credit, respectively,
on their individual income tax returns.
(c) Partners or members that are estates or trusts shall claim their share of the credit,
respectively, on their fiduciary income tax returns.
G. The secretary of the Department of Revenue shall promulgate rules in accordance
with the Administrative Procedure Act as are necessary to implement the provisions of this
Section. In developing such rules, the secretary of the Department of Revenue shall engage
and collaborate with the secretary of the Department of Wildlife and Fisheries and may
incorporate recommendations of the secretary of the Department of Wildlife and Fisheries
in any final rules designating approved oyster shell recycling programs and activities.
H. No credits authorized by this Section may be claimed for any taxable year
beginning after December 31, 2028.
*Acts 2023, No. 404, §1.*
##### **§ 47:6044** Louisiana Fortified Roof Tax Credit Program {#sec-47-6044 omnilex-key=us-la-statutes--rs-title-47--47:6044}
A. Definitions. For purposes of this Section:
(1) "Department" means the Louisiana Department of Revenue.
(2) "Qualified expenses" means the cost of purchase and installation paid by a
taxpayer to meet or exceed the fortified roof standard established by the Insurance Institute
for Business and Home Safety on qualifying property. Qualified expenses shall not include
permit, inspection, and other similar costs necessary to obtain Insurance Institute for
Business and Home Safety certification.
(3) "Qualifying property" means insurable property, as defined in R.S. 22:1483,
owned by a resident taxpayer and on which the resident taxpayer has a homestead exemption.
Qualifying property shall not include new construction homes, condominiums, and mobile
homes.
(4) "Secretary" means the secretary of the Louisiana Department of Revenue.
B. Administration of the credit. (1) There is hereby allowed a nonrefundable credit
against individual income tax for qualified expenses incurred on or after July 1, 2025, for the
installation of a fortified roof meeting or exceeding the fortified roof standard established by
the Insurance Institute for Business and Home Safety.
(2) The credit shall be equal to the total amount of qualified expenses paid by the
resident taxpayer and certified by the Insurance Institute for Business and Home Safety, not
to exceed ten thousand dollars per resident taxpayer. In no event shall a qualifying property
be eligible for more than one tax credit authorized pursuant to this Section.
(3) The credit shall be earned when certified by the Insurance Institute for Business
and Home Safety.
(4)(a) The total amount of credits issued pursuant to the provisions of this Section
shall not exceed ten million dollars per fiscal year.
(b) The issuance of tax credits authorized by this Section shall be on a first-come,
first-served basis. If the total amount of credits issued in a particular fiscal year exceeds the
amount of tax credits authorized for that year, the department shall treat the excess as having
been applied for on the first day of the subsequent year.
(c) The department shall treat all requests received on the same business day as
received at the same time. If the aggregate amount of the requests received on a single
business day exceeds the total amount of available tax credits, the department shall issue tax
credits on a pro rata basis.
C. Application of the credit. Taxpayers that earn a tax credit shall claim the credit
on their individual income tax return for the taxable period in which the credit is earned. If
the total amount of tax credits certified exceeds the amount of such taxes due, any unused
credit may be carried forward as a credit against subsequent tax liability for a period not to
exceed three years.
D. Application process, certification, and administration. (1) A resident taxpayer
seeking a tax credit pursuant to this Section shall submit an application on a form prescribed
by the department. The application period shall begin on January first and conclude on June
thirtieth of the calendar year following the calendar year in which the credit is earned. The
taxpayer shall submit a copy of the certificate issued by the Insurance Institute for Business
and Home Safety certifying compliance with the fortified roof building standards when
applying for the tax credit. The taxpayer shall attach all required documentation to the
application.
(2) The department shall review the application and any other information deemed
necessary for determination of the qualified expenses eligibility.
E.(1) Recapture of credits. If the department or the secretary find that expenses for
which a taxpayer received credits pursuant to this Section were not for qualifying
expenditures for a credit, then the taxpayer's state income tax for such taxable period shall
be increased by such amount necessary for the recapture of credit provided by this Section.
(2)(a) Recovery of credits by the Department of Revenue. Credits granted to a
taxpayer, but later disallowed, may be recovered by the secretary through any collection
remedy authorized by R.S. 47:1561 and initiated within three years from December
thirty-first of the year in which the credit was taken.
(b) The only interest that may be assessed and collected on recovered credits is
interest determined in accordance with R.S. 47:1601(A)(2), which shall be computed from
the original date of the return on which the credit was taken.
(3) The provisions of this Subsection are in addition to and shall not limit the
authority of the secretary to assess or to collect under any other provision of law.
F. The department shall promulgate rules in accordance with the Administrative
Procedure Act to establish the policies for administration of the eligibility criteria and any
other matters necessary to carry out the purpose of this Section.
G. A taxpayer shall not receive a tax credit pursuant to this Section if a grant amount
is received by the taxpayer pursuant to the provisions of R.S. 22:1483.1.
H. A taxpayer shall not receive any other state tax credit, exemption, exclusion,
deduction, or any other tax benefit for which the taxpayer has received a tax credit pursuant
to this Section.
I. No credit shall be earned pursuant to the provisions of this Section after December
31, 2031.
Acts 2025, No. 404, §1, eff. June 20, 2025.
NOTE: See Acts 2025, No. 404, regarding qualifying expenditures.
#### **CHAPTER 2** WORKFORCE CHILD CARE TAX CREDITS
##### **§ 47:6101** Purpose {#sec-47-6101 omnilex-key=us-la-statutes--rs-title-47--47:6101}
The legislature hereby determines that the benefits of quality child care are
indisputable, and that a striking connection exists between children's learning experiences
well before kindergarten and his or her later school success.
*Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.*
##### **§ 47:6102** Definitions {#sec-47-6102 omnilex-key=us-la-statutes--rs-title-47--47:6102}
For purposes of this Chapter, the following terms shall have the following definitions:
(1) "Child" or "children" means people who are five years of age or less.
(2) "Child care facility" means any entity that the state administrator of the Child
Care Development Fund determines is eligible to participate in the quality rating system
according to criteria set forth by rule adopted in the manner provided for in R.S. 47:6103, has
applied to the Department of Children and Family Services for evaluation under such system,
and is participating in the system.
(3) "Child care provider" means a taxpayer who owns an eligible child care facility
or facilities.
(4) "Child care resource and referral agencies" means those agencies with whom the
department has contracted to provide child care resource and referral.
(5) "Department" shall mean the state agency designated as the lead agency of the
Child Care Development Fund and responsible for determining the eligibility for the tax
credits associated with the fund.
(6) "The Early Childhood Care and Education Network" means the network
established pursuant to R.S. 17:407.23.
(7) "Eligible business child care expenses" means the total of the following expenses
of a business that supports quality child care as provided for in R.S. 47:6107:
(a) For the construction, renovation, expansion, or major repair of an eligible child
care facility, or for the purchase of equipment for such facility, or for the maintenance and
operation thereof, not to exceed one hundred thousand dollars in expenses per tax year.
(b) For payments made to an eligible child care facility for child care services to
support employees not to exceed ten thousand dollars per child per tax year.
(c) For the purchase of child care slots at eligible child care facilities actually
provided or reserved for children of employees not to exceed one hundred thousand dollars
per tax year.
(8) "Eligible child care director" means an individual as defined in Title 48 of the
Louisiana Administrative Code, as amended, enrolled in the state practitioner registry
developed and maintained by the department, and who is employed in an eligible child care
facility which participates in the quality rating system.
(9) "Eligible child care facility" means a child care facility that has applied to the
department for an evaluation under its quality rating system and is participating in the quality
rating system.
(10) "Eligible child care staff" means an individual enrolled in the state practitioner
registry developed and maintained by the department and who is employed in an eligible
child care facility which participates in the quality rating system and who otherwise meets
the qualifications provided for in Title 48 of the Louisiana Administrative Code, Chapter 53,
as amended.
(11) "Eligible early childhood learning centers" means successful early childhood
learning centers according to rules and regulations promulgated by the State Board of
Elementary and Secondary Education for the Tiered Kindergarten Readiness Improvement
System, and that maintain a Type III license.
(12)(a) "Quality rating" means the number of "stars" awarded to an eligible child care
facility by the quality rating system.
(b) The quality rating of the facility shall be based on the initial rating of the facility
if it is the facility's first year participating in the quality rating system. Thereafter, the quality
rating shall be the rating of the facility as of July first of each year.
(13) "Quality rating system" means a rule promulgated by the department
implementing the Louisiana Quality Rating System which establishes criteria for evaluating
and rating the quality of an eligible child care facility in terms of the award of "stars", with
five "stars" being the highest quality child care facility.
(14) "Tiered Kindergarten Readiness Improvement System" means the system
established pursuant to R.S. 17:407.23.
*Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.*
##### **§ 47:6103** Implementation {#sec-47-6103 omnilex-key=us-la-statutes--rs-title-47--47:6103}
A.(1) The department, in consultation with the Department of Revenue, shall
promulgate rules and regulations necessary for the purpose of developing and implementing
the provisions of this Chapter in accordance with the provisions of the Administrative
Procedure Act.
(2) Any promulgated rule which is first applicable to any calendar year shall be
finally adopted prior to December first of the preceding calendar year.
B. Rules promulgated pursuant to the provisions of this Chapter shall be subject to
oversight by the Senate Committee on Education, the House Committee on Education, the
Senate Committee on Revenue and Fiscal Affairs, and the House Committee on Ways and
Means. Each committee's oversight shall be in accordance with the Administrative
Procedure Act.
*Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 220, §21, eff. June 11, 2013; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2018, No. 521, §1.*
##### **§ 47:6104** Child care expense tax credit {#sec-47-6104 omnilex-key=us-la-statutes--rs-title-47--47:6104}
A. There shall be a credit against Louisiana individual income tax for child care
expenses in addition to the credit provided for such expenses in R.S. 47:297.4. Such credit
shall be based upon the credit provided for such expenses in R.S. 47:297.4 and shall be based
upon the quality rating of the child care facility which the child attends as follows:
Quality Rating of Child Care Percentage of the credit in
Facility R.S. 47:297.4
Five star 200%
Four star 150%
Three star 100%
Two star 50%
One star or nonparticipating
child care facility 0
B. Parents with multiple children shall calculate the credit of each child separately.
In the event that a single child receives services in more than one child care facility in a
single year, the facility with the highest quality rating shall be used to calculate the credit.
C. The credit shall be refundable or shall be carried forward as provided for in R.S.
47:297.4.
D. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29,
2015; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6105** Child care provider tax credit {#sec-47-6105 omnilex-key=us-la-statutes--rs-title-47--47:6105}
A. There shall be a credit against any Louisiana income tax for a child care provider.
The tax credit shall be refundable as provided for in R.S. 47:6108. The tax credit shall be
an amount based upon the average monthly number of children who either participate in the
Child Care Assistance Program administered by the state Department of Education or who
are foster children in the custody of the Department of Children and Family Services, and
who are attending a child care facility or facilities operated by the child care provider,
multiplied by an amount which shall be based upon the quality rating of each child care
facility operated by the child care provider as follows:
Quality Rating of Child Care Facility Tax Credit Per Eligible Child Attending
Five star $1,500
Four star $1,250
Three star $1,000
Two star $ 750
One star or nonparticipating facility 0
B. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29,
2015; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No.
6, §1, eff. Jan. 1, 2026.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6106** Credit for child care directors and staff {#sec-47-6106 omnilex-key=us-la-statutes--rs-title-47--47:6106}
A. There shall be a credit against Louisiana individual income tax refundable as
provided for in R.S. 47:6108 for eligible child care directors and eligible child care staff.
The tax credit shall be for the following amounts and shall be based upon the following
qualifications, but shall be adjusted for inflation as provided for in Subsection C of this
Section:
Child Care Director and Child Tax
Care Staff Qualification Credit
Level Four Director or Level Four Staff $3,000
Level Three Director or Level Three Staff $2,500
Level Two Director or Level Two Staff $2,000
Level One Director or Level One Staff $1,500
B. The various levels of qualification for the tax credit for eligible child care
directors and eligible child care staff as provided for in Subsection A of this Section shall be
as defined in the Department of Children and Family Services state practitioner registry in
Title 48 of the Louisiana Administrative Code, as amended.
C. Beginning calendar year 2009, the tax credit amounts provided for in Subsection
A of this Section shall be adjusted annually for each calendar year by the percentage increase
in the Consumer Price Index United States city average for all urban consumers (CPI-U), as
prepared by the United States Department of Labor, Bureau of Labor Statistics, as
determined by the secretary of the Department of Revenue on December first of the
preceding calendar year.
D. In order to receive the credit provided for in this Section, the child care director
or staff person shall file with his income tax return an attestation form provided by the State
Practitioner Registry verifying that the individual meets all the requirements and
qualifications of a child care director or staff person for the level claimed.
E. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29,
2015; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6107** Business-supported child care {#sec-47-6107 omnilex-key=us-la-statutes--rs-title-47--47:6107}
A.(1) There shall be a refundable credit against any Louisiana income tax for the
eligible business child care expenses supported by a business. The total amount of credits
granted pursuant to this Paragraph shall not exceed the amount provided for in Subsection
C of this Section. The credit shall be the following percentages of eligible business child care
expenses depending upon the quality rating of the child care facility to which the expenses
are related or the quality rating of the child care facility the child attends:
Quality Rating of Child Care Facility Percentage of eligible business
child care expenses
Five star 50%
Four star 40%
Three star 30%
Two star 0%
One star or nonparticipating facility 0%
(2) There shall be an additional refundable credit against any Louisiana income tax
for the payment by a business of fees and grants to child care resource and referral agencies
not to exceed five thousand dollars per tax year.
B. The credits provided for in this Section shall be allowed against income tax for
the taxable period in which the credit is earned. If the tax credit exceeds the amount of such
taxes due, then the unused credit shall be refunded as provided for in R.S. 47:6108.
C.(1) For purposes of credits granted pursuant to Paragraph (A)(1) of this Section,
the maximum amount of tax credits that may be granted for a calendar year, referred to
hereafter in this Subsection as the "credit cap", shall be as follows:
(a) For the calendar year beginning January 1, 2026, and ending December 31, 2026,
the credit cap shall be one million dollars.
(b) Beginning January 1, 2027, and each January first thereafter, the credit cap for the
calendar year shall be established in accordance with the following provisions:
(i) If the secretary of the Department of Revenue determines that less than eighty
percent of the credit cap amount authorized for the preceding calendar year was granted, then
the credit cap for the current calendar year shall not be adjusted.
(ii) If the secretary of the Department of Revenue determines that at least eighty
percent of the credit cap amount authorized for the preceding calendar year was granted, then
the credit cap for the current calendar year shall be increased by one million dollars.
(c) In no event shall the credit cap for any calendar year exceed five million dollars.
(2) No later than July first of each year, the secretary of the Department of Revenue
shall publish on the department's website a notice of the credit cap amount authorized for the
calendar year in which the notice is published. However, when the credit cap for a calendar
year reaches five million dollars, the secretary shall no longer be required to publish notice
of the credit cap amount on the department's website.
(3)(a) Beginning January 1, 2027, taxpayers shall apply for the tax credit on a form
and in the manner prescribed by the secretary of the Department of Revenue. The application
period shall begin on January first and conclude on February twenty-eighth of each calendar
year following the calendar year in which the credit is deemed earned. Eligible applications
shall be approved by the department on a first-come, first-served basis as determined by the
date and time that a completed application is received by the department. An application
shall not be considered complete until all information requested by the department has been
received. A taxpayer is deemed eligible upon satisfactorily demonstrating that it has met the
requirements of this Section, where applicable.
(b) If the aggregate amount of applications received on a single business day exceeds
the total amount of available tax credits, the secretary of the Department of Revenue shall
approve tax credits on a pro rata basis. In the event the taxpayer is subject to proration, the
taxpayer shall only be eligible for a credit equal to the pro rata amount for the tax period
deemed eligible.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2015, No. 357, §1, eff. June 29,
2015, Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No.
6, §1, eff. Jan. 1, 2026; Acts 2025, No. 454, §§1, 2, eff. Jan. 1, 2026.
NOTE: See Acts 2024, 3^rd^ Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
##### **§ 47:6108** Refundable tax credits {#sec-47-6108 omnilex-key=us-la-statutes--rs-title-47--47:6108}
A. Notwithstanding any other provision of law to the contrary, any excess of
allowable credit provided in R.S. 47:6105, 6106, and 6107 and the refundable portion of the
credit as provided for in R.S. 47:6104 over the aggregate tax liabilities against which the
credit may be applied, as provided in this Section, shall constitute an overpayment, as
defined in R.S. 47:1621(A), and the secretary shall make a refund of the overpayment from
the current collections of the taxes imposed by Chapter 1 of Subtitle II of this Title, together
with interest as provided in R.S. 47:1624. The right to a credit or refund of any overpayment
shall not be subject to the requirements of R.S. 47:1621(B). All credits and refunds, together
with interest thereof, must be paid or disallowed within one year of receipt by the secretary
of the claim for refund or credit. Failure of the secretary to pay or disallow, in whole or in
part, any claim for a credit or a refund shall entitle the aggrieved taxpayer to proceed with
the remedies provided in R.S. 47:1625.
B. Notwithstanding anything to the contrary in Chapter 1 of Subtitle II of this Title,
the following rules shall apply with respect to the application of the credit established in
Subsection A of this Section:
(1) The credit for taxes paid by or on behalf of a corporation shall be applied against
Louisiana corporate income tax of the corporation.
(2) The credit for taxes paid by an individual shall be applied against Louisiana
personal income taxes.
(3) The credit for taxes paid by or on behalf of a corporation classified under
Subchapter S of the Internal Revenue Code of 1954, as amended, as an S corporation shall
be applied first against any Louisiana corporate income tax due by the S corporation, and the
remainder of any credit shall be allocated to the shareholder or shareholders of the S
corporation in accordance with their respective interests and applied against the Louisiana
income tax of the shareholder or shareholders of the S corporation.
(4) The credit for taxes paid by or on behalf of a partnership shall be allocated to the
partners according to their distributive shares of partnership gross income and applied against
any Louisiana income tax liability of the partners.
(5) The character of the credit for taxes paid by or on behalf of a partnership or S
corporation and allocated to the partners or shareholders, respectively, of such partnership
or S corporation, shall be determined as if such credit were incurred by such partners or
shareholders, as the case may be in the same manner as incurred by the partnership or S
corporation, as the case may be.
(6) The credit for taxes paid by an estate or trust shall be applied against the
Louisiana income tax imposed on estates and trusts.
*Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.*
##### **§ 47:6109** Recapture of credits {#sec-47-6109 omnilex-key=us-la-statutes--rs-title-47--47:6109}
A. If the Department of Revenue or the department find that a child care facility, a business, or an individual has obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrepresentation, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of the tax credit provided for in this Chapter.
B.(1) Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by R.S. 47:1561 and initiated within three years from December thirty-first of the year in which the credit was taken.
(2) The only interest that may be assessed and collected on recovered credits is interest at a rate three percentage points above the rate provided in R.S. 9:3500(B)(1), which shall be computed from the original date of the return on which the credit was taken.
C. The provisions of this Section are in addition to and shall not limit the authority of the secretary of the Department of Revenue to assess or to collect under any other provision of law.
*Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013.*
#### **CHAPTER 2-A** MATERNAL WELLNESS CENTER TAX CREDITS
##### **§ 47:6111** Purpose {#sec-47-6111 omnilex-key=us-la-statutes--rs-title-47--47:6111}
The legislature hereby determines that quality prenatal and postnatal care and support
ensures healthy outcomes for Louisiana mothers and their children. Maternal wellness
centers assist mothers with essential services such as prenatal and parenting classes,
counseling, medical resources, and assistance with material needs. It is the intent of this
Chapter to provide incentives for entities and individuals to donate to eligible maternal
wellness centers that improve the quality of life for Louisiana mothers and families.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
##### **§ 47:6112** Definitions {#sec-47-6112 omnilex-key=us-la-statutes--rs-title-47--47:6112}
For purposes of this Chapter, the following terms shall be defined as follows:
(1)(a) "Eligible maternal wellness center" means an organization that is exempt from
federal income taxation under Section 501(c)(3) of the Internal Revenue Code and:
(i) Is located in Louisiana.
(ii) Is registered with the Louisiana Department of Health and included on the list
of registered eligible maternal wellness centers published on the Louisiana Department of
Health website pursuant to the provisions of this Chapter.
(iii) Provides services primarily and exclusively intended to meet the prenatal and
postnatal needs of mothers and children including prenatal, infant care, breastfeeding, and
parenting education; peer or professional counseling; and pregnancy tests administered by
a registered nurse.
(iv) Provides resources including a list of locations where pregnant women can apply
for Medicaid and the Special Supplemental Nutrition Program for Women, Infants, and
Children (WIC) and a list of local obstetrics and gynecology doctors that accept Medicaid.
(v) Provides adoption education and referrals and a comprehensive list of community
resources addressing the ancillary needs of women and children.
(vi) Provides material needs through direct assistance and referrals throughout
pregnancy and for a minimum of two years after delivery such as infant supplies and
clothing, maternity clothing, housing assistance, food, utilities, and transportation.
(vii) Is affiliated with at least one national organization for pregnancy centers
including Heartbeat International, Care Net, or the National Institute of Family and Life
Advocates.
(b) "Eligible maternal wellness center" shall not include any organization involved
in, or associated with counseling for, or referrals to, abortion clinics, providing medical
abortion-related procedures, or pro-abortion advertising.
(2) "Qualified donation" shall mean a donation made to an eligible maternal wellness
center to assist mothers with essential services and material needs.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
##### **§ 47:6113** Tax credits for donations made to eligible maternal wellness centers {#sec-47-6113 omnilex-key=us-la-statutes--rs-title-47--47:6113}
A. There shall be a credit against any Louisiana income tax for qualified donations
made to an eligible maternal wellness center. The credit shall be an amount equal to fifty
percent of the donation. Any credit shall be taken as a credit against the income tax for the
taxable year in which the donation is made. The total amount of the credits taken by any
taxpayer during any taxable year shall not exceed fifty percent of the taxpayer's tax liability.
B.(1) The total amount of the tax credits granted by the Department of Revenue
pursuant to this Chapter in any calendar year shall not exceed five million dollars.
(2) The granting of credits under this Chapter shall be on a first-come, first-served
basis, with no more than twenty percent of the total tax credits available allocated for
contributions to a single maternal wellness center, as further provided by rules promulgated
by the Department of Revenue.
(3) If the total amount of credits applied for in any particular year exceeds the
aggregate amount of tax credits allowed for that year, the excess shall be treated as having
been applied for on the first day of the subsequent year. If the total amount of credits granted
in any fiscal year is less than the amount available to be granted, any residual credit
remaining shall be available to be granted in subsequent fiscal years.
C. No credit shall be granted pursuant to this Chapter for donations made to eligible
maternal wellness centers before January 1, 2025, or after December 31, 2030.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
##### **§ 47:6114** Registry of maternal wellness centers {#sec-47-6114 omnilex-key=us-la-statutes--rs-title-47--47:6114}
A. The Louisiana Department of Health shall establish and maintain, in accordance
with the provisions of this Chapter, a voluntary registry of maternal wellness centers. The
purpose of the registry shall be to function as a single database of eligible maternal wellness
centers located in Louisiana. The Louisiana Department of Health shall publish and make
the registry available to the public on its website. The Louisiana Department of Health shall
have no regulatory authority over registered eligible maternal wellness centers.
B. The registry shall not include any organization involved in, or associated with
counseling for, or referrals to, abortion clinics, providing medical abortion-related
procedures, or pro-abortion advertising.
C.(1) Any organization seeking to be included in the registry shall provide the
Louisiana Department of Health with an affidavit that it meets the following criteria:
(a) Verification that the organization is located in Louisiana.
(b) Verification that the organization is exempt from federal income taxation under
Section 501(c)(3) of the Internal Revenue Code.
(c) A statement that the organization meets the definition requirements of an eligible
maternal wellness center as provided in R.S. 47:6112.
(d) Any other information that the Louisiana Department of Health requires by rule.
(2) The affidavit shall be signed by an officer of the organization under penalty of
perjury.
(3) The organization shall notify the Louisiana Department of Health of any changes
that may affect eligibility under this Section.
D. The Louisiana Department of Health shall review each affidavit and determine
whether the organization meets the criteria to be included in the registry. The Louisiana
Department of Health shall send notice to the applicant organization and to the secretary of
the Department of Revenue of its determination.
E. Registered eligible maternal wellness centers shall complete an annual form and
provide the form to the Louisiana Department of Health no later than February first of each
year in order to verify that the organization continues to meet the criteria of a maternal
wellness center.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
##### **§ 47:6115** Recapture of credits {#sec-47-6115 omnilex-key=us-la-statutes--rs-title-47--47:6115}
A. If the Department of Revenue finds that a taxpayer has knowingly obtained a tax
credit in violation of the provisions of this Chapter, including but not limited to fraud or
misrepresentation, then the taxpayer's state income tax for such taxable period shall be
increased by such amount necessary for the recapture of the tax credit provided for in this
Chapter.
B. Credits granted to a taxpayer, but later disallowed, may be recovered by the
secretary of the Department of Revenue through any collection remedy authorized by and in
accordance with R.S. 47:1561.3.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
##### **§ 47:6116** Rules and regulations {#sec-47-6116 omnilex-key=us-la-statutes--rs-title-47--47:6116}
A.(1) The Department of Revenue shall promulgate rules and regulations necessary
for the purpose of administering the tax credit pursuant to this Chapter in accordance with
the provisions of the Administrative Procedure Act.
(2) Rules promulgated by the Department of Revenue pursuant to this Chapter shall
be subject to oversight by the Senate Committee on Revenue and Fiscal Affairs and the
House Committee on Ways and Means in accordance with the Administrative Procedure Act.
B.(1) The Louisiana Department of Health may promulgate rules and regulations
necessary for the implementation of this Chapter in accordance with the provisions of the
Administrative Procedure Act.
(2) Rules promulgated by the Louisiana Department of Health pursuant to the
provisions of this Chapter shall be subject to oversight by the Senate Committee on Health
and Welfare and the House Committee on Health and Welfare in accordance with the
Administrative Procedure Act.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax
years beginning on or after Jan. 1, 2025.
#### **CHAPTER 3** CREDITS FOR DONATIONS TO SCHOOL TUITION ORGANIZATIONS
##### **§ 47:6301** Credit; donations to school tuition organizations {#sec-47-6301 omnilex-key=us-la-statutes--rs-title-47--47:6301}
A.(1) For donations made on or after January 1, 2018, there shall be allowed a
nonrefundable income tax credit for donations a taxpayer makes during a taxable year to a
school tuition organization that provides scholarships to qualified students to attend a
qualified school. In order to qualify for the credit, the donation shall be made by a taxpayer
who is required to file a Louisiana income tax return. The amount of the credit shall be equal
to the actual amount of the taxpayer's donation used by a school tuition organization to fund
a scholarship to a qualified student, which shall not include administrative costs.
(a) The credit may be used in addition to any federal tax credit or deduction earned
for the same donation. However, a taxpayer shall not receive any other state tax credit,
exemption, exclusion, deduction, or any other tax benefit for which the taxpayer has received
a tax credit under this Section.
(b) In the event that the tax credit earned pursuant to this Section exceeds the total
tax liability of the taxpayer in the taxable year, the amount of the credit not used as an offset
against such tax liability in the taxable year may be carried forward as a credit against
subsequent income tax liabilities for a period not to exceed three taxable years.
(2) The credit shall be earned when the donation is made.
(3) In order for a donation from a taxpayer to qualify for the credit, the donation shall
be used by the school tuition organization to provide scholarships for tuition and fees for
students to attend a qualified school in accordance with the provisions of this Section. No
more than five percent of a donation shall be used by the school tuition organization for
administrative or promotional costs. No scholarship shall be designated, referred to, or in any
way named after a private entity nor shall any donation be earmarked by a donor to provide
a scholarship for a particular qualified student or a particular qualified school. However this
Paragraph shall not prohibit a donation being earmarked for a student with a disability. A
student shall be considered to have a disability if such student is evaluated according to state
and federal regulation or policy and is deemed to have a mental disability, hearing loss
(including deafness), multiple disabilities, deaf-blindness, speech or language impairment,
visual impairment (including blindness), emotional disturbance, orthopedic impairment,
other health impairment, specific learning disability, traumatic brain injury, dyslexia and
related disorders, or autism, and as a result requires special education and related services.
B.(1)(a) For purposes of this Section, the term "school tuition organization" shall
mean a tax exempt organization organized under Section 501(c)(3) of the Internal Revenue
Code which adheres to the requirements of this Section. The amount of scholarships
awarded by a school tuition organization shall equal the amount of donations the
organization receives from taxpayers, minus allowable administrative or promotional costs.
No less than ninety-five percent of the monies received by the school tuition organization
from taxpayer donations for scholarships shall be used to provide scholarships to students
for attendance at a qualified nonpublic school or a public elementary or secondary laboratory
school operated by a public college or university of their parent's choice. In addition, a
school tuition organization shall provide educational scholarships to students without
limiting available scholarships to students of only one qualified school.
(b) The maximum amount for a scholarship provided by the school tuition
organization to a qualified student in kindergarten through eighth grade shall not exceed
actual tuition and mandatory fees or eighty percent of the state average Minimum Foundation
Program per pupil funding amount for the previous year, whichever is less, and the
maximum amount for a scholarship for a qualified student in ninth through twelfth grades
shall not exceed ninety percent of the state average Minimum Foundation Program per pupil
funding amount for the previous year, whichever is less.
(c) A school tuition organization which provides scholarships to qualified students
shall do all of the following:
(i) Notify the Department of Education of its intent to provide educational
scholarships to qualified students attending qualified schools.
(ii) Provide documentary evidence to the Department of Education that it has been
granted an exemption from federal income tax and is established as an organization described
in Section 501(c)(3) of the Internal Revenue Code.
(iii) Document the eligibility of each qualified student for each year that a qualified
student receives a scholarship.
(iv) Provide scholarships to qualified students on a first-come, first-served basis,
with priority given to students who received a scholarship from the school tuition
organization or the Student Scholarships for Educational Excellence Program in the previous
year.
(v) Distribute scholarship payments on a quarterly basis of each year as payments
made out to a parent of a qualified student which are sent to the qualifying school where the
student is enrolled. The parent shall approve the payment for deposit into the account of the
school. If payment is made by check, the parent may endorse the check electronically. The
parent shall not designate any entity or individual associated with the school as the parent's
attorney to endorse a scholarship check. Any parent who receives payments in accordance
with the provisions of this Section shall not be allowed to claim the amount received as any
other credit, deduction, exemption, or rebate under this Title. If a student who has received
a scholarship ceases to be enrolled in a qualified school, the school shall immediately notify
the respective student tuition organization and the Department of Education that the student
is no longer enrolled. Upon receipt of such notification, the student tuition organization shall
cease making payments to the school for that student.
(vi) Provide certification to the Department of Education that scholarships have been
issued within thirty days of issuing the scholarships. This certification shall include a list of
the taxpayers whose donations to the school tuition organization funded the scholarships, the
amount of each taxpayer's donation used to fund a scholarship, as well as all other
documentation required by the Department of Education, as established in rules and
regulations.
(vii) Perform criminal background checks on all of its employees and board members
according to the provisions of R.S. 15:587.1. A person who has been convicted of or has
entered a plea of nolo contendere to a crime listed in R.S. 15:587.1 may not be employed by,
or be a board member of, a school tuition organization. The Department of Education shall
bar a school tuition organization from participating in the credit authorized under this Section
if the school tuition organization fails to comply with the requirements of this Item.
(viii) Ensure that scholarships granted to qualified students are portable during the
school year and can be used at any qualifying school served by the school tuition
organization that accepts a qualified student. If the parent of a qualified student who is
receiving a scholarship desires the student to move to a new qualified school served by the
school tuition organization during a school year, the scholarship amount may be prorated.
(ix) Provide a public report to the Department of Education which contains
information regarding all scholarships awarded or granted in the previous state fiscal year.
The report shall be prepared by a certified public accountant and shall be submitted to the
department no later than the first day of January each year. The report shall contain the name
and address of the school tuition organization, the total number and total dollar amount of
donations received during the previous state fiscal year, the total number and total dollar
amount of educational scholarships awarded to qualified students, the total amount expended
on administrative costs, and the percentage breakdown of donations expended on scholarship
and administrative costs during the previous state fiscal year. The report shall include the
actual tuition and fee amounts published by the qualifying schools which enrolled a student
with a scholarship from that school tuition organization. The report shall also contain the
total amount of contributions received by the school tuition organization, the total amount
of contributions made by each contributor during the previous calendar year, and the social
security number or Louisiana taxpayer identification number of each contributor. Failure of
a student tuition organization to report all information required in this Item to the Department
of Education by the first day of January, unless granted an extension of no more than thirty
days by the Department of Education for good cause, shall be deemed sufficient
noncompliance of this Section and shall result in the tuition organization being barred from
participating in the credit authorized under this Section for the current school year and the
upcoming school year. An electronic format of this report shall be furnished to the
Department of Revenue by the Department of Education on or by the first day of February
of each year.
(x) Annually demonstrate its financial accountability through a financial information
report that complies with uniform financial accounting standards. The report shall be
prepared by a certified public accountant and shall be submitted to the Department of
Education. The report shall contain a certification from an auditor that the report is free of
material misstatements.
(xi) The school tuition organization shall adequately advertise the availability of
scholarships to the public, with an emphasis on notifying parents of students in public
schools that received a letter grade of "F" or "D", in the manner provided for in rules and
regulations which shall be promulgated by the Department of Education in accordance with
the Administrative Procedure Act.
(xii) Shall annually pay out or reserve for scholarships at least seventy-five percent
of all funds from donations. In order for a reservation of funds to qualify under this Item, the
funds are required to be designated for a specific student who is awarded a scholarship for
the next school year or for multiple school years. On July first of each year, the school
tuition organization shall make an accounting of all funds received as donations during the
previous calendar year and retained from the year before the previous calendar year. Any
donated funds retained by a school tuition organization as of July first that exceed twenty-five percent of all funds available from donations from all prior calendar years shall be
remitted to the Department of Education for deposit into the state general fund.
(2)(a) For purposes of this Section, a "qualified school" shall mean a nonpublic
elementary or secondary school in this state which is approved, provisionally approved, or
probationally approved by the Board of Elementary and Secondary Education and which
complies with the criteria set forth in Brumfield, et al. v. Dodd, et al., 425 F. Supp 528. A
"qualified school" shall also include a public elementary or secondary laboratory school
operated by a public college or university in this state. A qualified school shall do all of the
following:
(i) Conduct criminal background checks on its employees and exclude from
employment any person not permitted by state law to work in a nonpublic school or a public
elementary or secondary laboratory school operated by a public college or university. The
Department of Education shall bar an otherwise qualified school from participating in the
credit authorized under this Section if the otherwise qualified school fails to comply with the
requirements of this Item.
(ii) Using funds retained for administrative costs by the school tuition organization,
annually administer either any examination in English Language Arts and mathematics
required pursuant to the school and district accountability system at the prescribed grade
level or a nationally norm-referenced test or assessment approved by the state board;
however, the Department of Education shall not incur any expense for the administration of
the state tests to students applying for tuition scholarships from a school tuition organization.
The qualified school shall provide the parents of each student who was tested with a copy
of the student's test results on an annual basis, beginning with the first year the student is
tested.
(iii) If more first-time qualified students who are otherwise eligible apply than there
are seats available, conduct a random selection process that ensures all qualified and
otherwise eligible students an equal chance for admission; however, the qualified school may
give preference for the following:
(aa) Siblings of students already enrolled in the qualified school.
(bb) Qualifying students who had previously enrolled at a different qualified school
and who are otherwise eligible.
(iv) Admit qualified students for enrollment based on the letter grade of the public
school for which the qualified student was attending or would have attended. Qualified
students from public schools that received a letter grade "F" or "D" or any variation thereof
shall be given the first priority.
(v) Not charge a higher total tuition and fee amount to a qualified student than is
charged to all students enrolled at the school.
(vi) Annually provide to each school tuition organization who has provided a
scholarship to a student enrolled in that school the actual tuition and fee amounts charged to
all students.
(b) Any qualified school that receives more than fifty thousand dollars in scholarship
donations from a school tuition organization shall demonstrate its financial viability by filing,
prior to the start of a school year, a surety bond payable to the school tuition organization in
an amount equal to the aggregate amount of donations expected to be received during the
school year or by filing, prior to the start of a school year, financial information with the
qualified school tuition organization demonstrating its financial viability; however, a
qualified school which has been in business for more than five years shall not be required to
post a surety bond.
(c) Enrollment of scholarship recipients in a qualified school under the provisions
of this Section and under the provisions of the Student Scholarships for Educational
Excellence Program that has been approved, provisionally approved, or probationally
approved for less than two years shall not exceed twenty percent of such school's total
student enrollment.
(3)(a) For purposes of this Section, a "qualified student" shall mean a child who is
a member of a family that resides in Louisiana with a total household income that does not
exceed an amount equal to two hundred fifty percent of the federal poverty level based on
the federal poverty guidelines established by the federal office of management and budget
and who meets any of the following:
(i) Is a student who is entering kindergarten for the first time.
(ii) Is a student who attended a public school the previous year.
(iii) Is a student who received a scholarship from a school tuition organization or the
Student Scholarships for Educational Excellence Program for the previous school year.
(b) Any qualified student receiving a scholarship from a school tuition organization
pursuant to the provisions of this Section may receive any other publicly funded scholarship,
voucher, or other form of financial assistance specific to that student for purposes of
attending a nonpublic school; furthermore, a qualified student may receive scholarships from
multiple school tuition organizations not to exceed the lesser of actual tuition and mandatory
fees at the qualified school or eighty percent of the state average Minimum Foundation
Program per pupil funding amount for the previous year in the case of a qualified student
enrolled in kindergarten through eighth grade, or ninety percent of the state average
Minimum Foundation Program per pupil funding amount for the previous year in the case
of a qualified student enrolled in ninth through twelfth grade. The sum of scholarships
received by each qualified student from school tuition organizations and any other publicly
funded scholarship, voucher, or other form of financial assistance specific to that student for
purposes of attending a nonpublic school shall not exceed the actual tuition and fees at the
qualified school.
(4) For purposes of this Section, a "parent" shall mean a guardian, custodian, or other
person with authority to act on behalf of the child.
C.(1)(a) The Department of Education shall promulgate rules and regulations in
accordance with the provisions of the Administrative Procedure Act, as are necessary to
implement the provisions of this Section.
(b) The Department of Education shall approve the application used by a school
tuition organization in awarding scholarships to qualified students.
(c) The Department of Education shall certify and issue a receipt to a taxpayer
indicating the actual amount of the taxpayer's donation to a school tuition organization which
was used to fund a scholarship after all of the requirements of Paragraph (A)(2) of this
Section have been satisfied.
(d)(i) The Department of Education shall verify that each qualified student has
received scholarships from school tuition organizations not to exceed the lesser of actual
tuition and fees at the qualified school or eighty percent of the state average Minimum
Foundation Program per pupil funding amount for the previous year in the case of a qualified
student enrolled in kindergarten through eighth grade, or ninety percent of the state average
Minimum Foundation Program per pupil funding amount for the previous year in the case
of a qualified student enrolled in ninth through twelfth grade. The Department of Education
shall verify that the sum of scholarships received by each qualified student from school
tuition organizations and any other publicly funded scholarship, voucher, or other form of
financial assistance specific to that student for purposes of attending a nonpublic school does
not exceed the actual tuition and fees at the qualified school. If the total amount of
scholarships received from school tuition organizations by a qualified student has exceeded
one of these amounts, as applicable, the school tuition organization that had awarded the
scholarship that caused the student's total scholarship amount to exceed this amount shall
refund the state the difference.
(ii) The Department of Education shall verify that each student receiving a
scholarship from a school tuition organization was not enrolled in a public school in
Louisiana on October first or February first of the school year for which the student received
the scholarship pursuant to the definition of the student membership established by the State
Board of Elementary and Secondary Education for the purposes of the Minimum Foundation
Program formula.
(e) The Department of Education shall annually conduct an audit of a school tuition
organization. The Department of Education shall bar a school tuition organization from
participating in the credit authorized under this Section if the school tuition organization
intentionally and substantially fails to comply with the requirements of this Section.
(f) The Department of Education shall compile a public report which shall be made
available no later than March first of each year on the department's website which lists the
name of all qualified schools receiving scholarship recipients pursuant to the provisions of
this Section, the number of scholarship recipients attending each qualified school, and the
results of the state's accountability testing laws for students in public school for scholarship
recipients in each grade. The Department of Education shall not include the name or any
other identifying information for individual students.
(g) The Department of Education shall publicly report state test scores for each
student receiving a scholarship pursuant to the provisions of this Section in accordance with
the requirements of the federal Family Educational Rights and Privacy Act (20 U.S.C.
1232(g) and federal regulations 34 CFR 99.1 et seq.). However, the Department of Education
shall not include the name or any other identifying information of individual students.
(2)(a) The Department of Revenue shall provide a standardized format for a receipt
to be issued by the Department of Education to a school tuition organization. The
Department of Revenue shall require a taxpayer to provide a copy of the receipt when
claiming the credit authorized by this Section.
(b) The Department of Education shall ensure that the public of the state is aware of
the availability of scholarships, with an emphasis on notifying parents of students in public
schools that received a letter grade of "F" or "D", and shall provide for requirements for
school tuition organizations to adequately notify the public of the availability of scholarships,
all as provided for in rules and regulations which shall be promulgated by the Department
of Education in accordance with the Administrative Procedure Act.
D. Repealed by Acts 2017, No. 377, §2, eff. June 23, 2017.
*Acts 2012, No. 25, §1, eff. Jan. 1, 2013; Acts 2014, No. 424, §1; Acts 2017, No. 146, §12; Acts 2017, No. 377, §§1, 2, eff. June 23, 2017; Acts 2025, No. 282, §1, eff. Jan. 1, 2026; Acts 2025, No. 403, §1, eff. June 20, 2025.*
##### **§ 47:6302** Credit for donations to public schools {#sec-47-6302 omnilex-key=us-la-statutes--rs-title-47--47:6302}
A.(1) There shall be an income tax credit for donations a taxpayer makes during a
taxable year to public schools that receive a letter grade of "D" or "F" for the most recent year
pursuant to the Louisiana School and District Accountability System. The credit shall be
earned for the taxable year of the donation. In order to qualify for the credit, the donation
shall be made by a taxpayer who is required to file a Louisiana income tax return.
(2) The donation shall be used by the public school for the costs and expenses of any
of the following:
(a) Purchasing of instructional materials and supplies used in classrooms or in tutorial
programs to enhance student learning.
(b) Establishing and maintaining tutorial programs designed to enhance student
academic achievement.
(c) Establishing and maintaining in-school child care programs for student parents.
(d) Establishing and maintaining school-based health clinics.
(e) Meeting any of the requirements prescribed for academically unacceptable schools
prescribed for in Chapter 16 of LAC 28:XI.
(3) The amount of the credit shall be as follows:
(a) If the donation is made to a public school that received a letter grade of "D", "F",
or any variation thereof for the most recent year, pursuant to the Louisiana School and
District Accountability System, the amount of the credit shall be equal to ninety-five percent
of the taxpayer's donation.
(b) No credit shall be issued for a donation to a public school that received a letter
grade of "A", "B", "C", or any variation thereof for the most recent year, pursuant to the
Louisiana School and District Accountability System.
(4) The Department of Revenue shall provide a standardized format for a receipt to
be issued by the public school to the taxpayer. The receipt shall indicate the amount of the
donation to the public school and the letter grade the public school received pursuant to the
Louisiana School and District Accountability System. The receipt shall also include a
certification by the public school that the donation will be used for one of the authorized
purposes provided for in Paragraph (2) of this Subsection.
(5) The governing authority of the public school that has received a donation eligible
for a credit pursuant to this Section shall provide a public report to the Department of
Revenue and the Department of Education that shall be prepared by a certified public
accountant and shall be submitted electronically in a format approved by the Department of
Revenue to the departments no later than the last day of February of each year. The report
shall contain the name and address of the public school, the total number and total dollar
amount of donations received during the previous calendar year, the total amount of
donations made by each taxpayer during the previous calendar year, and the name, address,
and federal employer identification number or last four digits of the social security number
of each taxpayer who donated.
B.(1) The total amount of credits granted pursuant to the provisions of this Section
shall not exceed one million dollars per calendar year.
(2) The issuance of tax credits authorized by this Section shall be on a first-come,
first-served basis. If the total amount of tax credits authorized in a particular calendar year
exceeds the amount of tax credits authorized for that year, the Department of Revenue shall
treat the excess as having been applied for on the first day of the subsequent year.
(3) The Department of Revenue shall treat all requests received on the same business
day as received at the same time. If the aggregate amount of the requests received on a single
business day exceeds the total amount of available tax credits, the department shall issue tax
credits on a pro rata basis.
C. A taxpayer seeking a tax credit pursuant to the provisions of this Section shall
apply for the tax credit by electronically submitting an application to the Department of
Revenue on a form prescribed by the Department of Revenue. The application period shall
begin on January first and conclude on the last day of February of the calendar year following
the calendar year in which the credit is earned. The taxpayer shall submit a copy of the
receipt issued to him by the public school. The taxpayer shall attach all required
documentation to the application.
D. No credits shall be earned pursuant to this Section for taxable periods beginning
on or after January 1, 2028.
*Acts 2025, No. 423, §1, eff. Jan. 1, 2026.*
#### **CHAPTER 4** PROCUREMENT PROCESSING COMPANY REBATE PROGRAM
##### **§ 47:6351** Rebates; contracts for certain state sales and use tax rebates {#sec-47-6351 omnilex-key=us-la-statutes--rs-title-47--47:6351}
A. Definitions. For purposes of this Section, the following words shall have the
following meanings unless the context clearly indicates otherwise:
(1) "Affiliated entity" shall mean a person who, directly or indirectly through one or
more intermediaries, controls or is controlled by or is under common control with another
person.
(2) "Department" shall mean the Department of Revenue.
(3) "New taxable sales" shall mean the sale of goods and services upon which state
sales and use tax is paid under this Title and which would not have occurred in the state but
for the operation in the state of a procurement processing company. The term "new taxable
sales" shall not include any sales or purchases of services or property upon which such sales
and use tax would have been due if the procurement processing company was not operating
in the state.
(4) "Procurement processing company" means a company engaged in managing the
activities of unrelated purchasing companies.
(5) "Purchasing company" means a company engaged in the activity of selling
property and services to affiliated entities.
(6) "Secretary" shall mean the secretary of the Department of Revenue.
(7) "Significant positive economic benefit" means that net positive state tax revenues
are to be generated from the new taxable sales.
B. Contract. (1) The secretary of Louisiana Economic Development is authorized
to enter into a contract with a procurement processing company to recruit to Louisiana,
purchasing companies that generate sales of items subject to the taxes imposed under this
Title the business of which shall have a significant positive economic benefit to the state.
The initial term of a contract shall not exceed twenty years and shall be renewable for up to
an additional twenty years. The contract shall provide an incentive to the procurement
processing company which shall be paid in the form of a rebate of a portion of the state sales
and use taxes collected on new taxable sales by a purchasing company which is managed by
a procurement processing company.
(2) The contract shall include a provision whereby the procurement processing
company expressly acknowledges that if it receives a rebate for new taxable sales under the
provisions of this Section, in no event shall the taxes on such new taxable sales remitted to
Louisiana by the purchasing company or affiliated entity constitute an overpayment as
defined in R.S. 47:1621.
(3) Any contract between the procurement processing company and a purchasing
company shall include a provision whereby the parties in such contract expressly
acknowledge that if the procurement processing company receives a rebate for new taxable
sales under the provisions of this Section, in no event shall the taxes on such new taxable
sales remitted to Louisiana by the purchasing company or affiliated entity constitute an
overpayment as defined in R.S. 47:1621.
C. Certification of sales. The secretary of the department shall determine the amount
of incentive rebates to be paid to a procurement processing company pursuant to the contract.
Rebate payments shall be based upon the amount of new taxable sales which are certified by
the secretary.
D. Payment of rebate.
(1) Notwithstanding any provision of law to the contrary, the secretary of the
department shall make the rebate authorized pursuant to the provisions of this Section from
the state sales tax revenue generated by the new taxable sales occurring in this state as a
result of the operation of a procurement processing company in Louisiana.
(2) If after a rebate has been paid, the department determines that certain items
included in the rebate payment did not constitute new taxable sales, the amount rebated for
those items shall be recaptured by the department from the procurement processing company,
subject to the prescriptive period set forth in R.S. 47:1561.2.
(3) Notwithstanding any provision of law to the contrary, if a procurement
processing company receives a rebate for new taxable sales under the provisions of this
Section, in no event shall the taxes on such new taxable sales remitted to Louisiana by the
purchasing company or affiliated entity constitute an overpayment as defined in R.S.
47:1621.
E. The Department of Revenue may promulgate rules and regulations in accordance
with the provisions of the Administrative Procedure Act as are necessary to implement the
provisions of this Section.
F. Administrative expenses. From the collections of new state sales tax revenue
generated by new taxable sales as a result of the activities of purchasing companies pursuant
to the provisions of this Section, the secretary of the department is authorized to retain an
amount necessary to provide for the expenses the department shall incur in the administration
of the provisions of this Section. Such monies are hereby designated to be self-generated
revenues of the department.
G. Disposition of collections resulting from new taxable sales.
The state sales tax revenues generated as a result of the activities of purchasing
companies pursuant to this Section which are deposited into the state general fund shall
thereafter be disbursed during each fiscal year in the following order of priority:
(1) The payment of rebates to procurement processing companies by the secretary
of the Department of Revenue in accordance with the provisions of a contract, which
payments shall be made from current sales tax collections pursuant to Paragraph (D)(1) of
this Section.
(2) Retention by the department of amounts necessary to provide for the expenses
of the department pursuant to the provisions of Subsection F of this Section.
(3) Of the monies remaining after satisfaction of the requirements of Paragraphs (1)
and (2) of this Subsection as determined by the secretary pursuant to Subsection H of this
Section, the state treasurer is hereby authorized and directed to transfer from the state general
fund to the Unfunded Accrued Liability Fund an amount equal to ten percent of the total
remaining state sales tax revenues collected in and attributable to that fiscal year as a result
of the activities of purchasing companies. The transfer shall occur no later than August tenth
of each year.
H. The availability of monies necessary to comply with the provisions of Subsection
G of this Section shall be evidenced by the amount of state sales tax revenue generated by
the new taxable sales upon which a rebate has been paid pursuant to this Section. The
secretary is authorized and directed to estimate the amount of taxes which have been
deposited into the state general fund as a result of such new taxable sales. Upon request, the
secretary shall provide written notification to the state treasurer as to the amount of money
available for the making of deposits as required by this Subsection.
*Acts 2012, No. 800, §2, eff. July 1, 2012; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.*
#### **SUBTITLE VIII** MISCELLANEOUS REVENUES
#### **CHAPTER 1** REGULATION OF GAMING EQUIPMENT
##### **§ 47:7001** Rules and regulations and fees {#sec-47-7001 omnilex-key=us-la-statutes--rs-title-47--47:7001}
The Department of Public Safety and Corrections, office of state police, shall promulgate rules and regulations and charge reasonable fees relating to the registration and control of the manufacture, sale, distribution, transportation, and repair of gaming equipment within this state for use outside this state. The fees collected by the department for the registration and licensing shall be deposited immediately upon receipt into the state treasury after deducting those funds appropriated by the legislature for the enforcement of this Chapter.
*Acts 1987, No. 443, §1.*
##### **§ 47:7002** Definitions {#sec-47-7002 omnilex-key=us-la-statutes--rs-title-47--47:7002}
As used in this Chapter:
(1) "Agent" means an individual, association, corporation, club, trust, estate, society, company, joint stock company, receiver, trustee, any other person acting in a fiduciary or representative capacity who is appointed by a court, or any combination of individuals. Agent includes any department, commission, agency, or instrumentality of the state and any parish, city, village, or township and any agency or instrumentality thereof.
(2) "Gaming equipment" means any mechanical, electrical, or other contrivance used to facilitate the risking of loss of anything of value in order to realize a profit.
(3) "Person" includes an individual, partnership, unincorporated association of individuals, joint stock company, or corporation.
*Acts 1987, No. 443, §1.*
##### **§ 47:7003** Licensing requirements {#sec-47-7003 omnilex-key=us-la-statutes--rs-title-47--47:7003}
A. Every person who manufactures, sells, distributes, transports, or repairs any gaming equipment within this state for use outside this state or who proposes to engage in the manufacture, sale, distribution, transportation, or repair of any gaming equipment within this state for use outside this state, shall obtain a license issued by the department in accordance with the rules and regulations promulgated by it.
B. The following persons shall not be required to obtain a license and may lawfully possess gaming equipment under the provisions of this Chapter:
(1) An agent, or an employee thereof, of any registered manufacturer, seller, distributor, transporter, or repairman of any gaming equipment if such agent is acting in the usual course of his business or employment.
(2) A common or contract carrier or warehouseman, or an employee thereof, whose possession of any gaming equipment is in the usual course of his business or employment.
(3) A person using the gaming equipment in a lawful manner as provided by law.
C. The department shall not waive the requirement for licensing of any manufacturer, seller, distributor, transporter, or repairman.
D. A separate license shall be required at each principal place of business or professional practice where the applicant manufactures, sells, distributes, transports, or repairs gaming equipment.
E. The department may inspect the establishment of a licensee or applicant for licensing in accordance with the rules and regulations promulgated by it.
F.(1) Any licensee shall submit to the department data on the use and transactions involving the sale or distribution of gaming equipment.
(2) The department may promulgate rules and regulations necessary to implement the provisions of this Subsection, including but not limited to the scope of such data, the form in which it is to be submitted, and the time requirements for such submission.
G. The Department of Public Safety and Corrections, office of state police, may issue a temporary special letter of authorization for the display of gaming equipment by gaming manufacturers and distributors at trade shows or conventions having a legal capacity to hold two hundred fifty or more persons. The gaming equipment shall be maintained in display only mode and shall be used only for display purposes. No gaming equipment shall be capable of accepting any token, coin, or currency or dispensing any currency, coin, token, premium, merchandise, or anything of value or anything which is redeemable for anything of value. The term of the special letter of authorization provided for by this Subsection shall not exceed fifteen consecutive days.
H. Notwithstanding any provision of law to the contrary, the Department of Public Safety and Corrections, office of state police, may issue a temporary special letter of authorization for the conducting of raffles or drawings at trade shows or conventions having a legal capacity to hold two hundred fifty or more persons. The term of the special letter of authorization provided for by this Subsection shall not exceed fifteen consecutive days.
I. No special letter of authorization shall be issued under the provisions of Subsection H of this Section unless:
(1) The applicant is an agent or representative of an organization holding a convention, trade show, or exposition in a hotel or convention facility or convention center located within Louisiana and at least two hundred people are registered to participate in that convention.
(2) Cash prizes are not to be awarded and merchandise prizes are not to be repurchased.
J. The Department of Public Safety and Corrections, office of state police, shall adopt and submit to the Louisiana Register rules necessary to implement the provisions of Subsections G through I of this Section not later than September 15, 1999. Those rules shall be adopted in accordance with the provisions of the Administrative Procedure Act.
*Acts 1987, No. 443, §1; Acts 1999, No. 321, §1.*
##### **§ 47:7004** Licensing {#sec-47-7004 omnilex-key=us-la-statutes--rs-title-47--47:7004}
A. The department shall license an applicant to manufacture, sell, distribute, transport, or repair at such fees as it shall determine to be reasonable, unless it determines that the issuance of such license is inconsistent with the public interest.
B. In determining the public interest, the following factors shall be considered:
(1) Maintenance of effective controls against diversion of particular gaming equipment into other than legitimate and lawful channels.
(2) Compliance with applicable state and local law.
(3) Prior conviction record of applicant under federal, state, or foreign laws.
(4) Past experience in the manufacture, sale, distribution, transportation, or repair of gaming equipment, and the existence and the establishment of effective controls against diversion.
*Acts 1987, No. 443, §1.*
##### **§ 47:7005** Denial, revocation, or suspension of license {#sec-47-7005 omnilex-key=us-la-statutes--rs-title-47--47:7005}
A. A license issued pursuant to the provisions of this Chapter may be suspended or revoked by the department upon a finding that the applicant or licensee:
(1) Has materially falsified any application filed pursuant to this Chapter or required by this Chapter, or
(2) Has been convicted of a felony under the laws of this state or any law of the United States or foreign government, or of any state, within five years preceding the date of the issuance of the license, or
(3) Has had any federal or foreign gaming equipment license suspended or revoked by competent federal or governmental authority and is no longer authorized by any law to engage in the manufacturing, sale, distribution, transportation, or repair of gaming equipment, or
(4) Has manufactured, sold, distributed, transported, or repaired any gaming equipment in violation of any provision of this Chapter or any other state, federal, or foreign laws pertaining to the manufacture, sale, distribution, transportation, or repair of any gaming equipment, or
(5) Has repeatedly failed to submit to the Department of Public Safety and Corrections, office of state police, data on the use and transactions involving the sale or distribution of any gaming equipment as required by this Chapter and the rules and regulations promulgated pursuant thereto.
B. The department may limit revocation or suspension of a license to the particular gaming equipment with respect to which grounds for revocation or suspension exist.
C. Before taking action pursuant to this Section, the department shall serve upon the applicant or licensee an order to show cause why the license should not be denied, revoked, or suspended. The order to show cause shall contain a statement of the basis thereof and shall call upon the applicant or licensee to appear before the department at a time and place stated in the order, but in no event less than thirty days after the date of receipt of the order. Proceedings to deny, revoke, or suspend a license pursuant to this Section shall be conducted in accordance with R.S. 49:950 et seq. Such proceedings shall be independent of, and not in lieu of, criminal prosecutions or other proceedings under any other law.
D. The department may, in its discretion, suspend any license simultaneously with the institution of proceedings under this Section in cases where it finds that there is an imminent danger to the public health or safety. Such suspension shall continue in effect until the conclusion of such proceedings, including judicial review thereof, unless sooner withdrawn by the department or dissolved by a court of competent jurisdiction.
E. If the department suspends or revokes a license granted under the provisions of this Chapter, all gaming equipment in the possession of the licensee pursuant to such license at the time of suspension or the effective date of the revocation order, as the case may be, may in the discretion of the department, be placed under seal. No disposition may be made of any gaming equipment under seal until the time for taking an appeal has elapsed or until all appeals have been concluded unless a court for good cause, upon application therefor, orders the sale of the gaming equipment and the deposit of the proceeds of the sale with the court. Upon a revocation order becoming final, all such gaming equipment shall be forfeited to the state.
*Acts 1987, No. 443, §1.*
##### **§ 47:7006** Records of licensees {#sec-47-7006 omnilex-key=us-la-statutes--rs-title-47--47:7006}
Each licensee manufacturing, selling, distributing, transporting, or repairing any gaming equipment shall make a complete and accurate record of all gaming equipment in its possession and shall maintain such record until the next inventory is made for the two-year period as required by this Section. At each two-year period after the effective date of this Chapter, at the time of his regular physical inventory, each licensee manufacturing, selling, distributing, transporting, or repairing any gaming equipment shall prepare an inventory of each particular gaming equipment in his possession. Records and inventories shall contain such information as shall be provided by rules and regulations promulgated by the department.
*Acts 1987, No. 443, §1.*
##### **§ 47:7019.1** Collection of tolls, fees, and charges on Crescent City Connection Bridge; prohibition; amnesty program {#sec-47-7019.1 omnilex-key=us-la-statutes--rs-title-47--47:7019.1}
A. Notwithstanding the provisions of R.S. 47:7012 and 7013, or any other law to the contrary, the Department of Transportation and Development shall not take any action to collect a toll, charge, administrative fee, or late charge from any person who failed to pay a toll to cross the Crescent City Connection Bridge, beginning on January 1, 2013, and continuing through March 5, 2013.
B. Notwithstanding any provision of law to the contrary, as of August 1, 2013, notices of violations or delinquencies shall not be required to be sent to any person alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013.
C.(1) The department shall establish a toll violation amnesty program for all persons alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013.
(2)(a) The department shall begin conducting the program no later than August 1, 2013, and shall conclude the program on October 1, 2013.
(b) The department shall publicize the program in order to maximize the public awareness of and participation in the program.
(3) During the program, the department shall not take any action to collect a charge, administrative fee, or late charge from a person who is alleged to have failed to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013.
(4)(a) Any person who has entered into a payment plan agreement in connection with an alleged failure to pay a toll to cross the Crescent City Connection Bridge prior to January 1, 2013, shall be entitled to avail themselves of the program.
(b) Persons who avail themselves of the program shall be relieved of any further obligations pursuant to any payment plan agreement, and be obligated only to pay amounts due under the program.
(c) The department may develop and implement procedures for applying payments made under payment plan agreements as credits against any amounts due under the program.
(5) The department shall deposit all funds collected during the amnesty program into the Crescent City Transition Fund.
(6) Upon conclusion of the program, the department shall do the following:
(a) Notify the Department of Public Safety and Corrections, office of motor vehicles, of all persons who disposed of toll violations pursuant to the program. The office of motor vehicles shall be prohibited from refusing to renew the driver's licenses of any such persons for the alleged failure to respond to a notice from the department pertaining to the alleged failure to pay a toll to cross the Crescent City Connection Bridge.
(b) Submit all evidence of outstanding toll violations alleged to have occurred prior to January 1, 2013, to the Department of Justice or the Department of Revenue for collection.
*Acts 2013, No. 274, §1, eff. June 13, 2013.*
##### **§ 47:7019.2** Collection of tolls, fees, and charges on Crescent City Connection Bridge; amnesty program; refunds {#sec-47-7019.2 omnilex-key=us-la-statutes--rs-title-47--47:7019.2}
A. Any person, who availed themselves of the toll violation amnesty program as
provided in R.S. 47:7019.1 and made payment for a toll violation to the Department of
Transportation and Development during the amnesty period shall be entitled to a refund of
such monies paid if he applies to the state treasurer, as administrator of the Uniform
Unclaimed Property Act, for the refund within the refund time period provided for in this
Section and if he satisfies one of the following circumstances:
(1) Such person possessed a valid toll tag and payment account, but due to no fault
of his own, his toll payment account was not accessed for payment.
(2) Such person did not possess a valid toll tag and made payment for fewer than five
toll violations.
B.(1) The state treasurer, as administrator of the Uniform Unclaimed Property Act,
shall establish a program to refund monies collected during the amnesty period for a toll
violation from any person who satisfies one of the circumstances provided in Subsection A
of this Section and who contacts the state treasurer for a refund and provides the state
treasurer with sufficient proof of the payment made that satisfied the circumstances of
Subsection A of this Section.
(2)(a) The state treasurer shall begin conducting the program no later than October
1, 2014, and shall terminate the program on June 30, 2015.
(b) The state treasurer shall publicize the program in order to maximize the public
awareness of and participation in the program.
(c) After June 30, 2015, the state treasurer, as administrator of the Uniform
Unclaimed Property Act, shall have no obligation to refund monies collected during the
amnesty period for a toll violation which satisfies the circumstances of Subsection A of this
Section.
C. The provisions of Subsections A and B of this Section shall terminate on June 30,
2015.
D. Notwithstanding the provisions of R.S. 47:7019.1(C)(6)(b), or any other law to
the contrary, no action shall be taken to collect a toll violation from any person who
possessed a valid toll tag and payment account but, due to no fault of his own, the toll
payment account was not accessed for payment.
E. Notwithstanding the provisions of any other law to the contrary, the Department
of Transportation and Development, the attorney general, or the Department of Revenue,
office of debt recovery, as applicable, shall provide the state treasurer with the records in
each department's possession of all payments made during the amnesty period for toll
violations which satisfied the circumstances of Subsection A of this Section.
*Acts 2014, No. 762, §2, eff. June 19, 2014; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.*
#### **SUBTITLE IX** DEVELOPMENT FINANCING
#### **CHAPTER 1** TAX INCREMENT DEVELOPMENT CORPORATIONS
##### **§ 47:8001** Short title {#sec-47-8001 omnilex-key=us-la-statutes--rs-title-47--47:8001}
This Chapter may be referred to as the "Tax Increment Development Act".
*Acts 1988, No. 996, §1.*
##### **§ 47:8002** Findings, declaration of necessity and purpose {#sec-47-8002 omnilex-key=us-la-statutes--rs-title-47--47:8002}
It is hereby found and declared that:
(1) It is the policy of the state to promote the sound growth and development of parishes and municipalities through the use of tax increment revenues to pay for or finance the cost, or a portion of the cost of providing adequate, safe and sanitary dwelling accommodations for families of all income levels; of retaining or attracting industries and commerce through acquisition, construction and rehabilitation of land, buildings, and equipment; of access to such facilities through transportation and mass transportation and public services; and of educational facilities, recreational facilities, public utilities, cultural and other community facilities and medical facilities.
(2) For these purposes, there should be created bodies corporate to be known as "Tax Increment Development Corporations" through which the acquisition, planning, and development of land, buildings and improvements thereto, and the encouragement of maximum participation by the private sector of the economy, including the sale or lease of the corporation's interest in projects, if deemed feasible, may be accomplished. Through participation in programs undertaken by the state, its agencies and subdivisions, parishes and municipalities and the federal government and the issuance of bonds, notes, and other evidences of indebtedness, the corporations and their subsidiaries may provide or obtain the capital resources necessary to acquire, construct or improve industrial, manufacturing, commercial, educational, recreational and cultural facilities, housing accommodations for persons and families of all income levels, facilities incidental or appurtenant thereto, transportation systems and facilities, and may carry out the clearance, planning, mapping, development, and construction of such areas.
(3) The interest of the state will be promoted, and the public interest best served, by permitting the corporations created hereby a wide scope in the purchase, development, and disposition of property acquired by them in connection with tax increment development projects and related activities. Statutory provisions imposing restrictions upon the purchase and disposition of property by public bodies, if applied to such corporations, may hamper such corporations in the exercise of their functions with respect to such projects and related activities and adversely affect the public purposes sought to be achieved by this Chapter.
(4) The acquisition, construction or improvement of industrial, manufacturing and commercial facilities, transportation systems and facilities, and of cultural, educational and recreational facilities and other public facilities; the planning, mapping, development and construction of such areas; the provision of adequate, safe and sanitary housing accommodations for persons and families of all income levels and such facilities as may be incidental or appurtenant thereto, are public uses and public purposes for which public money may be loaned, private property may be acquired, and tax exemptions granted. The powers and duties of the tax increment development corporation and their subsidiaries, as hereinafter prescribed, are necessary and proper as a matter of legislative determination to achieve the public purposes herein recited.
*Acts 1988, No. 996, §1.*
##### **§ 47:8003** Definitions {#sec-47-8003 omnilex-key=us-la-statutes--rs-title-47--47:8003}
The following terms wherever used or referred to in this Chapter shall have the following meanings unless a different meaning is clearly indicated in the context:
(1) "Bonds and notes" means bonds, including refunding bonds, notes, interim certificates, certificates of indebtedness, debentures or other obligations or evidences of indebtedness authorized to be issued by a corporation pursuant to this Chapter.
(2) "Clerk" means the official of the parish or municipality who is the custodian of the official records of the governing body.
(3) "Corporation" or "the tax increment development corporation" means any of the public bodies corporate and politic created by R.S. 47:8004 through R.S. 47:8008 and any subsidiary thereof which may be created pursuant to R.S. 47:8014.
(4) "Debt service millage" means any millage levied pursuant to Article VI, Section 30 of the Constitution of Louisiana which has been dedicated to retiring bonded indebtedness.
(5) "Development Management" means the private development corporation or other entity retained by a corporation pursuant to R.S. 47:8010.
(6) "Executive Officer" means the mayor, chief executive officer or any other officer charged with the duties customarily imposed on the mayor or chief executive officer of the parish or municipality.
(7) "Federal government" means any department, agency or instrumentality, corporate or otherwise, of the United States of America.
(8) "Governing body" means the legislative body, commission, council, board of aldermen, police jury, or other body charged with governing the parish or municipality.
(9) "Increment revenues" means the amount calculated pursuant to R.S. 47:8010 and 8011.
(10) "Land acquisition" means the acquisition of real property for land development as part of a project. Land acquisition shall include the removal of liens and encumbrances on real property and the use of real property in connection with the acquisition of such property.
(11) "Land development" means the process, as part of a project, of clearing and grading land, arranging for the installation or construction of water lines and water supply installations, sewer lines, and sewage disposal installations, steam, gas, and electric lines and installations, roads, streets, curbs, gutters, sidewalks, storm drainage facilities, and other installations or work, whether on or off site, deemed desirable to prepare land for residential, commercial, industrial or other uses, or to provide facilities for public or common use. Land development shall include the construction of public facilities but shall not include the construction of any other building unless it is:
(a) Needed in connection with a water supply or sewerage disposal installation or a steam, gas or electric line, or installation; provided that any building proposed to be constructed under this clause which interferes with the construction, operation or maintenance of a steam, gas or electric line or installation of a public utility corporation legally authorized to operate in the area of the development project shall not be undertaken without the consent of said public utility corporation, or
(b) Is to be owned and maintained by the residents of the area included within the project under joint or cooperative arrangements.
(12) "Master plan" means the comprehensive plan of the parish or municipality.
(13) "Municipality" means any city, town, or incorporated village in the state having a population of less than three hundred thousand in which a tax increment development corporation is created hereby. "The municipality" shall mean the particular municipality in which a particular tax increment development corporation is created.
(14) "Parish" means any parish in the state in which a tax increment development corporation is created hereby. "The parish" shall mean the particular parish in which a particular tax increment development corporation is created.
(15) "Person" means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic; and shall include any trustee, receiver, assignee, or other person acting in a similar representative capacity.
(16) "Planning body" means the commission, board, department or agency in the parish or municipality charged with the responsibility of conducting comprehensive planning and developing the master plan for such parish or municipality.
(17) "Preservation" means the acquisition, renovation, reconstruction or other improvement of any buildings and the land upon which it is situated which has any historical or architectural value or uniqueness.
(18) "Public agency or body" means the state and any parish or municipality; and any board, commission, authority, agency, district, subdivision, or department, instrumentality, corporate or otherwise, of the foregoing.
(19) "Real property" means all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith any and every estate, interest, right or use, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise.
(20) "Subsidiary" means a corporation created by a tax increment development corporation pursuant to R.S. 47:8009.
(21) "Surplus profits" means profits in excess of that required, as determined by a corporation, to meet the needs, goals, and objectives of a tax increment as provided in R.S. 47:8016.
(22) "Tax increment community" means a newly-built community or major addition to or upgrading of an existing community which includes most, if not all, of the activities and facilities normally associated with a city or town; cultural, educational, and religious facilities, as well as housing, transportation, utilities, industry, commerce, open space, and recreation.
(23) "Tax increment community development area" or "area" means the area of the parish or municipality designated by the governing body, pursuant to R.S. 47:8011(A), as the site of a tax increment community.
(24) "Tax increment development plan" or "plan" means a generalized land use and land development plan for a new community development area which shall include but not be limited to the following:
(a) The major planning assumptions and objectives, including the projected population and the planned development pace.
(b) A generalized statement of the proposed uses of land throughout the area with a general allocation of relative amounts and proportions of the area to be devoted to residential, commercial, industrial, institutional and public use, indicating the anticipated residential density, the approximate proportionate amounts of low, moderate and higher income facilities and the general extent of commercial and industrial uses.
(c) A generalized statement of the relative amounts and proportions of proposed public, semi-public, private or community facilities or utilities including but not limited to major arterial street systems, parks, recreational facilities, shoreline development, water and drainage systems and health and educational facilities.
(d) A statement of the relationship between the tax increment community development plan and the master plan for the parish or municipality.
(e) Such additional statements or documentation as a corporation may deem necessary or appropriate.
(25) "Tax increment community development project" or "development project" or "project" means one or more works, undertakings and activities for the development, redevelopment, improvement, construction, rehabilitation or conservation of structures, facilities and appurtenances in a tax increment development area which is intended to result in a tax increment, including the activities required to carry out a tax increment development plan.
(26) "Tax increment trust fund" means a trust fund established pursuant to R.S. 47:8011.
(27) "Taxing district", for purposes of this Chapter, includes the governing body and each separate taxing authority or tax recipient body within the parish or municipality except parish school boards and school districts.
(28) "Title VII" means Title VII of the Housing and Urban Development Act of 1970, 42 U.S.C. §§4511-4532, including any successor or amendatory statutes.
(29) "Title VII activities" means "land acquisition" and "land development".
*Acts 1988, No. 996, §1.*
##### **§ 47:8004** Creation of corporation; public hearing; adoption of resolution; certificate {#sec-47-8004 omnilex-key=us-la-statutes--rs-title-47--47:8004}
A. In each parish of the state and in each municipality of the state there is hereby created "The Tax Increment Development Corporation", consisting of a public body corporate and politic and instrumentality of that parish or municipality. Each such corporation shall be authorized to perform governmental functions as herein provided and shall have perpetual existence, provided, however, that upon the adoption by the board of directors of such corporation of a resolution dissolving the corporation and the passage by the governing body of the parish or municipality of a resolution concurring in such dissolution, such corporation's corporate existence shall be terminated. No such corporation shall transact any business or exercise any powers conferred upon it by this Chapter until and unless the governing body of the parish or municipality has by ordinance or resolution activated the corporation.
B. The governing body shall by ordinance, resolution or motion at any time after the passage of this Chapter, call a public hearing to determine the need to activate such a corporation. Notice of such hearing shall be published at least twenty-one days preceding the day on which the hearing is to be held, in a newspaper having a general circulation in the parish or municipality. At the hearing, a full opportunity to be heard shall be granted to all interested parties. If the governing body determines, after such hearing, that a corporation should be activated to exercise the authority herein provided, then the governing body shall adopt an ordinance or resolution so finding, shall cause notice of such ordinance or resolution to be given to the executive officer and shall immediately appoint directors of the corporation as set forth in R.S. 47:8005, and shall notify the directors of the date on which they are to assume their duties. A certificate setting forth the finding by the governing body and declaring that all directors have assumed their offices shall be signed by the executive officer and all of the directors, filed in the office of the secretary of state and there remain of record. Upon the filing of such certificate, the directors and their successors shall constitute "The Tax Increment Development Corporation" of the parish or municipality and shall have all the power and authority set forth in this Chapter.
C. In any suit, action, or proceeding involving the validity or enforcement of any contract or act of a corporation, a copy of the certificate, duly certified by the secretary of state, shall be conclusive evidence as to the valid formation and activation of the corporation.
*Acts 1988, No. 996, §1.*
##### **§ 47:8005** Board of directors; appointment; tenure; compensation {#sec-47-8005 omnilex-key=us-la-statutes--rs-title-47--47:8005}
A. The board of directors of a corporation shall consist of not less than five nor more than nine members appointed and qualified as follows:
(1) The executive officer of such parish or municipality or his designee; one state senator or his designee who must represent a senatorial district within which the parish or municipality is located, to be appointed by the majority vote of all state senators representing such parish or municipality, and one state representative, or his designee, who must represent the district in which such parish or municipality is located, to be appointed by the majority vote of all state representatives representing such parishes or municipalities; all of whom shall be ex officio members of the board of directors and all of whom shall have full voting rights on any matters before the board.
(2) Not less than two nor more than six citizens and residents of the parish or municipality appointed by the executive officer of such parish or municipality subject to the approval of the governing body, all of whom shall be of the full age of majority and registered voters of such parish or municipality. The executive officer shall designate one of the citizens and residents to serve as the initial chairman of the board of directors.
B.(1) The chairman of the board of directors shall be appointed for a term of seven years from the effective date of his appointment. Of the remaining non-ex officio directors, one shall serve an initial term of six years from the effective date of his appointment, and the others shall serve an initial term of five years from the effective date of their appointment. Thereafter, the non-ex officio directors of a corporation shall serve for a term of five years or until their respective successors are appointed and qualified, provided, however, that no director shall continue to serve on the board after he ceases to be a resident of the parish or municipality. If at any time there is a vacancy in the membership of the board of directors by reason of death, resignation, disqualification or otherwise, such vacancy shall be filled for the unexpired term in the same manner as the original appointment.
(2) As an alternative to the appointment of a board of directors for the corporation as provided in Subsection A of this Section, the governing body may, at the time of the adoption of an ordinance or resolution under R.S. 47:8004(B), or at any time thereafter by adoption of an ordinance or resolution declare that the board of directors of the corporation shall consist of those individuals who are serving, from time to time, as the duly elected members of the governing body, the executive officer of the parish or municipality and the state senator and representative, or their designee, as provided in Paragraph (A)(1) of this Section.
(3) Directors appointed pursuant to this Subsection shall be ex officio and shall have full voting rights on any matters before the board.
C. The non-ex officio directors of a corporation may receive such salary as may be set by the board. The ex officio directors shall receive no salary. All directors may be entitled to reimbursement for their actual and necessary expenses incurred in the performance of their duties as directors, provided, however, that no expenses incurred for purposes of travel beyond the borders of the state of Louisiana shall be reimbursed unless previously authorized by the board of directors.
*Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989.*
##### **§ 47:8006** Organization of corporation; employees; meetings; personal liability of directors {#sec-47-8006 omnilex-key=us-la-statutes--rs-title-47--47:8006}
A. Except for the selection of the initial chairman, the directors of a corporation shall initially and annually thereafter select from among themselves a chairman, vice chairman, and such other officers as the corporation may determine. A corporation may employ an executive director and other employees as it may require, shall determine the qualifications and compensation of such employees as are exempt from the civil service system, and may engage or employ consultants in any field, discipline, or profession necessary to carry out the authorized purposes of said corporation.
B. All permanent employees of a corporation, other than the directors, the executive director and his assistant, shall be part of the civil service system of the parish or municipality. Consultants or other persons or groups furnishing services under contract, including but not limited to managerial, engineering, planning or legal services, shall not be a part of the civil service system regardless of the length of their contracts or the nature of the services rendered.
C. A majority of the directors of a corporation shall constitute a quorum for its meetings. Action may be taken by a corporation upon a vote of a majority of the directors of such corporation unless in any case the bylaws shall require a larger number. Directors of a corporation or other officers shall not be liable personally on the bonds or other obligations of such corporation and the rights of creditors shall be solely against such corporation.
*Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989.*
##### **§ 47:8007** Removal of directors; right to counsel; record of proceedings {#sec-47-8007 omnilex-key=us-la-statutes--rs-title-47--47:8007}
With the consent of the governing body, the executive officer may remove a non-ex officio director for inefficiency, neglect of duty or misconduct in office, but only after the director has been given a copy of the charges against him and has had an opportunity to be heard in person or by counsel. In the event of the removal of any such director, the executive officer shall file in the office of the clerk a record of the proceedings, together with the charges made against the director and the findings thereon. Such removal shall not constitute a bar to any other action, civil or criminal, which may be taken by appropriate authorities.
*Acts 1988, No. 996, §1.*
##### **§ 47:8008** Conflict of interest; disclosure of interests; penalty {#sec-47-8008 omnilex-key=us-la-statutes--rs-title-47--47:8008}
A. No director or officer of a corporation shall borrow money or receive anything of value from any contractor doing business with such corporation. No director, officer, or employee of a corporation shall have any interest in any contract let by such corporation. Any director or officer of a corporation who is a director or stockholder in any corporation, or is an agent or attorney or who is financially interested in any subject before the corporation shall reveal such interest to the board of directors of the corporation and shall not discuss or vote on the subject at any meeting of its board of directors or any of its committees.
B. A corporation may purchase from, sell to, borrow from, loan to, contract with or otherwise deal with any corporation, trust, association, partnership, or other entity in which any member of its advisory board has a financial interest, direct or indirect, provided that such interest is disclosed in the minutes of the corporation and provided further that no member having such a financial interest may participate in any decision affecting such transaction.
C. Any contract entered into in violation of this Section shall be voidable at the option of the corporation.
*Acts 1988, No. 996, §1.*
##### **§ 47:8009** Powers of the corporations {#sec-47-8009 omnilex-key=us-la-statutes--rs-title-47--47:8009}
A corporation shall have the following powers:
(1) To sue and be sued.
(2) To have a seal and alter the same at pleasure.
(3) To adopt, amend, or repeal bylaws for its organization and internal management and to make rules and regulations with respect to its development program, operations, properties, and facilities.
(4) To make and execute contracts, and all other instruments necessary or convenient for the exercise of its powers and functions under this Chapter, including agreements with noteholders, bondholders, guarantors, or others interested in any evidences of indebtedness of the corporation relating to matters pertaining to the securities being issued, including limitations of the activities and indebtedness of the corporation.
(5) To appoint officers and prescribe their qualifications and duties, to retain independent auditors, legal counsel and appraisers, and to retain such consultants and employees as may be desirable, convenient, or necessary for carrying out the purposes of this Chapter and, consistent with civil service requirements, to fix and determine their duties and compensation on a contract basis or otherwise.
(6) To acquire by purchase, lease, option, gift, grant, bequest, devise or otherwise, any property, real, personal or mixed, together with any improvements thereon; to hold, improve, preserve, clear, or prepare for development any such property; to own, operate, maintain, sell, lease, convey, transfer, exchange, mortgage, pledge or otherwise dispose of, or in any manner encumber or place restrictions on or create a security interest in, or grant options with respect to all or any part of its real, personal or mixed property or any interest therein on such terms and conditions as the corporation may deem to be in the public interest and advisable in connection with its corporate purposes; to insure or provide for the insurance of any real or personal property or operations in the parish or municipality against any risks or hazards, including the power to pay premiums on any such insurance; and to enter into any contracts necessary to effectuate the purposes of this Chapter provided, however, that upon the determination by the board of directors that the public interest will be best served by the purchase or disposition of property in a tax increment development area without restrictions applicable to public bodies, no statutory provision restricting the purchase or disposition of property by public bodies shall be applicable to or affect the activities of the corporation in the exercise of such functions with respect to a tax increment development project or related activities; provided, however, the board of directors shall be required at all times to comply with the provisions of Chapter 10 of Title 38 of the Louisiana Revised Statutes of 1950 relating to public contracts and anything contained herein to the contrary notwithstanding, the board of directors shall have no authority to waive any of the provisions of said Chapter 10.
(7) To accept a purchase money mortgage in connection with the sale of any real or personal property and to repurchase or otherwise reacquire and hold any real or personal property which the corporation has theretofore sold, leased or otherwise conveyed, transferred or disposed of, all upon such terms and conditions as the corporation may deem advisable for its corporate purposes.
(8) To prepare or cause to be prepared a general development plan for a tax increment development area and to modify such plan from time to time as the corporation deems necessary or appropriate.
(9) To prepare or cause to be prepared plans, specifications, designs and estimates of cost, including specific development plans, for the construction, reconstruction, rehabilitation, preservation, improvement, alteration, or repair of any property within the tax increment development area and from time to time to modify such plans, specifications, designs, or estimates.
(10) To manage or cause to be managed any or all of a tax increment development project and to enter into agreements with the United States, the state or any parish or municipality, or any agency or instrumentality thereof or with any person, firm, partnership, corporation or other entity, either public or private, for the purpose of causing such development project or projects to be managed.
(11) To create one or more subsidiary corporations and to cause such subsidiary or subsidiaries to exercise any powers which the corporation is permitted to exercise.
(12) To lend or donate monies, whether secured or unsecured, to any subsidiary corporation and to purchase, sell, or pledge the shares, bonds or other obligations or securities thereof on such terms and conditions as the corporation may deem advisable.
(13) To plan, replan, open, dedicate, create or close private or public streets, roads, roadways, alleys, sidewalks and other rights of way; upon compliance with applicable rules and regulations, and to provide and furnish, or contract with the parish or municipality or others for the providing and furnishing of, any public facilities or services including local transportation facilities in connection with a development project, provided that where a public utility corporation is legally authorized pursuant to a franchise or indeterminate permit to provide utility service or services within the area comprising the tax increment development project, the corporation shall not provide and furnish nor contract for the providing and furnishing of such service or services without the consent of such public utility corporation.
(14) To place land use restrictions, building restrictions and architectural and aesthetic controls by covenants, declarations, regulations or otherwise on any real property that may be disposed of by the corporation pursuant to this Chapter.
(15) To encumber any real property that may be disposed of by the corporation with liens, covenants, declarations, or restrictions requiring the payment of ad valorem taxes or other assessments with respect to such property or any improvements thereon, to any individual, corporation, association, or other entity acquiring such property or to require the waiver of rights to claim homestead exemptions for residential rent property charged with the furnishing or maintenance of recreational, social or other facilities, whether public or otherwise, to a tax increment community, and to exempt any such property, in whole or in part from the imposition of such liens, covenants, taxes, assessments, declarations, or restrictions.
(16) To acquire, construct, reconstruct, improve, alter, rehabilitate, enlarge, preserve, operate, and maintain structures, appurtenances and facilities necessary or convenient in connection with the purposes of this Chapter.
(17) To make contracts, incur liabilities, borrow money at such rates of interest, maturities and on such other terms and conditions as the corporation may determine, issue its notes, bonds and other obligations, including such bonds, notes or other obligations as are authorized by Title VII to be guaranteed by the United States, and secure any of its obligations by mortgage, deed of trust, or pledge of all or any of its real or personal property or any interest therein, whether then owned or thereafter acquired, and to pledge the revenues and receipts from all or any of its real or personal property and to assign or pledge the income received by virtue of said lease or leases and, subject to the provisions of any contract with noteholders, bondholders or guarantors, to consent to the modification, with respect to rate of interest, time of payment of any installment of principal or interest secured or any other term, of any mortgage, mortgage loan, mortgage loan commitment, contract, or agreement of any kind to which the corporation is a party.
(18) In connection with any property on which it has made a mortgage loan, to foreclose on any such property or commence any action or protect or enforce any right conferred upon it by any law, mortgage, contract, or other agreement and to bid for and purchase such property at any foreclosure or at any other sale or otherwise acquire or take possession of any such property; and in such event the corporation may complete, administer, pay the principal of and interest on any obligations incurred in connection with such property, dispose of and otherwise deal with such property in such manner as may be necessary or desirable to protect the interest of the corporation therein.
(19) Subject to any restrictions contained in any agreement with bondholders, noteholders or guarantors, to invest any funds held in reserve or sinking funds or any funds not required for immediate use or disbursement, in property or securities in which public bodies may legally invest funds subject to their control; to redeem such bonds as have been issued at the redemption price established therein or to purchase such bonds at less than redemption price, all such bonds so redeemed or purchased to be cancelled.
(20) To contract for and to accept any gifts, grants or loans of funds or property, any guarantees of loans or bonds, or financial or other aid or assistance in any form from the United States government, the state of Louisiana or the parish or municipality or any agency or instrumentality of any of the foregoing or from any other source including but not limited to private corporations, trusts, foundations and other entities, to expend the proceeds for any corporate purpose and to comply with any conditions required for the obtaining of any such assistance, including, but not limited to, the execution of any compliance with a project agreement and other agreements or documents required by the United States under Title VII or any successor statute.
(21) To enter into agreements with the parish or municipality and the state of Louisiana and the United States or any of them for any lawful purposes necessary or desirable to effectuate the purposes of this Chapter, including agreements to maintain or operate any public, semipublic, private or community facility or utility constructed or caused to be constructed by the corporation or any subsidiary corporation and to acquire by lease or otherwise any right or interest in such facility or utility, provided that where a public utility corporation is legally authorized pursuant to a franchise or indeterminate permit to provide utility service or services within the area comprising the tax increment development project, the corporation shall not construct or cause to be constructed nor acquire by lease or otherwise any utility said public utility corporation is authorized to provide in said area without the consent of said public utility corporation.
(22) To comply with all ordinances, resolutions, rules and regulations of the parish or municipality relating to the adoption of building and performance codes and standards for roads, streets, buildings, sewer and water lines, etc.; to comply with all ordinances, resolutions, rules and regulations of the parish or municipality relating to the issuance of razing, building and use and occupancy permits and compliance certificates or approvals within a tax increment development area; anything herein to the contrary notwithstanding, the corporation and any subsidiary corporation or private corporation with which the corporation has contracted shall comply with all ordinances, resolutions, rules and regulations of the parish or municipality establishing building and performance codes or requiring use and occupancy permits and compliance certificates as a prerequisite for building construction in said parish or municipality.
(23) To delegate to a development management such duties and responsibilities as it deems necessary or convenient in order to carry out the purposes of this Chapter.
(24) To make available to the federal government, the state and to the parish or municipality or any appropriate agency, the recommendations of the corporation affecting any area in its field of operation or property therein, which it may deem likely to promote the public health, morals, safety or welfare.
(25) To distribute to the parish or municipality all surplus profits arising out of the operation of a new community project.
(26) To exercise the power of expropriation for the purpose of forwarding the objectives of a tax increment development plan, such power of expropriation to be utilized whenever necessary to carry out the purposes of this Chapter, provided, however, that each exercise of such power shall be (a) specifically concurred in by the governing body prior to its exercise or (b) consistent with an approved comprehensive plan prepared by the planning body.
(27) To enter into partnerships, joint ventures, and other relationships with any federal, state or local governmental agency or with any private or public person, firm, partnership, corporation or other entity, provided:
(a) That the objectives of such concerted activities shall be to forward the objectives of this Chapter,
(b) That any profit flowing to any nonpublic body as a result of such joint activities shall be reasonable, in the judgment of the corporation, in light of the services rendered and activities undertaken by such private party, and
(c) The corporation shall make express findings by resolution that it does not believe that it would be feasible for it to undertake the activity in question without participation by such other entities.
(28) To do any and all things necessary or convenient to carry out the purposes of this Chapter and exercise the powers given and granted in this Chapter.
*Acts 1988, No. 996, §1.*
##### **§ 47:8010** Increment revenues {#sec-47-8010 omnilex-key=us-la-statutes--rs-title-47--47:8010}
A. For purposes of this Chapter, the increment revenues of each taxing district shall be an amount equal to the increment in the income proceeds, revenues, and funds of such taxing district derived from or held in connection with the undertaking and carrying out of the tax increment development under this Chapter.
B. Such increment revenues shall be determined annually and shall be an amount not to exceed ninety-five percent of the difference between:
(1) The amount of ad valorem taxes levied each year by such taxing district, exclusive of any debt service millage, on taxable immovable property contained within the geographic boundaries of a tax increment development area; and
(2) The amount of ad valorem taxes which would have been produced by the rate at which the tax is levied each year by or for such taxing district, exclusive of any debt service millage, upon the total of the assessed value of the taxable real property in the tax increment development area as shown upon the most recent assessment roll used in connection with the taxation of such property by each taxing district prior to the effective date of the ordinance providing for the funding of the trust fund.
*Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989.*
##### **§ 47:8011** Tax increment trust fund; mandatory contributions {#sec-47-8011 omnilex-key=us-la-statutes--rs-title-47--47:8011}
A.(1) There shall be established by and for the benefit of each tax increment development corporation created under R.S. 47:8004 a tax increment trust fund. Funds allocated to and deposited into this fund shall be made available to the corporation as security to finance or refinance any tax increment development the corporation undertakes pursuant to the approved tax increment development plan.
(2) No tax increment development corporation may receive, expend, commit to expend, or pledge an interest in its right to receive any increment revenues pursuant to this Section unless and until:
(a) It has submitted to the governing body a complete description of the project which it proposes to undertake which description must specify the maximum indebtedness it may incur in connection with undertaking the project that is to be secured in whole or in part by increment revenues;
(b) Either the governing body or the governing body and one or more of the other taxing districts within the governmental subdivision have by ordinance or resolution provided for the funding of the tax increment trust fund by agreeing to dedicate the increment revenues to facilitate the corporation's undertaking the proposed project; and
(c) An estimate of the amount of increment revenues which will accrue from the tax increment development has been prepared by the corporation, showing that such increment revenues will be sufficient in amount to pay the costs of and/or debt secure on any indebtedness issued to pay the cost of such development. The appraisal committee, or its successor in function, of the Louisiana Real Estate Commission shall or shall be appointed as appraiser to certify that the appraisal practices constituting the basis for such projection of incremental revenues comply with all applicable appraisal standards and procedures.
(d) Repealed by Acts 1999, No. 283, §2.
B. The dedication and contribution of the increment revenues shall not impair existing obligations of any taxing district and shall not include tax revenues of a taxing district previously dedicated to any debt service or the contribution of which would violate the Constitution of Louisiana.
C. Upon the adoption of the ordinance or resolution and the favorable vote of a majority of the electors as provided in Subsection A above, each taxing district which has adopted such ordinance or resolution, as defined herein, shall annually contribute to the tax increment trust fund all increment revenues, less and except those amounts which are to be excluded as provided in Subsection B above, up to its proportional share of the maximum dollar amount needed by the corporation to satisfy obligations or indebtedness incurred for a project or projects theretofore approved that is secured by increment revenues. The proportional amount of each taxing district shall be its share of the amount required by the corporation multiplied by a fraction, the numerator of which is such taxing district's increment revenues and the denominator of which is the total increment revenues of all such taxing districts.
D. While any bond indebtedness of the corporation remains outstanding no taxing district shall reduce its millage if such reduction would result in a diminution of its obligations to make contributions of increment revenues, the dedication and contribution of which were theretofore approved by the local governing body and voted on favorably by a majority of the qualified electors of the local governmental subdivision.
E.(1) Except for the purpose of funding the trust fund pursuant to Subsection F, of this Section upon the adoption of an ordinance providing for funding of the tax increment trust fund and the favorable vote of the majority of its electors as herein provided, each taxing district shall, by January first of each year, appropriate and pay to such fund for so long as any indebtedness secured by the pledge of increment revenues is outstanding, but not to exceed thirty years, a sum which is no less than the amounts required pursuant to Subsections B and C of this Section. If the tax increment development plan is amended or modified pursuant to R.S. 47:8013(D) each such taxing district shall make such annual appropriation for a period not to exceed thirty years after the date the governing body amends the plan but not more than amounts previously approved pursuant to Subsections B and C herein.
(2) Any taxing district which does not pay the amounts required pursuant to Subsections B and C of this Section to the tax increment trust fund by January 1, shall pay to the tax increment trust fund an amount equal to five percent of the amount of such required payment and shall pay interest on such amount equal to one percent for each month such amount is outstanding.
(3) No taxing district, as defined herein, is exempt from the provisions of this Section.
F. Notwithstanding the provisions of Subsection D, the obligation of each taxing district pursuant to Subsections B and C of this Section to fund the tax increment trust fund annually shall continue until all obligations on any bonds issued by the tax increment development corporation in connection with a project or projects, previously approved as provided in Subsection A above, have been paid in full.
G. The revenue bonds and notes of every issue under this Chapter may, by the terms thereof be payable solely out of the revenues pledged to and received by a tax increment development corporation and deposited to its tax increment trust fund. Furthermore, the lien created by such bonds or notes shall not attach to the assets of the corporation unless the bonds are issued with the full faith and credit of the corporation. The lien created by such bonds or notes shall not attach to any sums a taxing district is required to contribute to the tax increment trust fund until the increment revenues referred to herein are deposited in the tax increment trust fund. The holders of such bonds or notes have no right to require the imposition of any tax or the establishment of any rate of taxation in order to obtain the amounts necessary to pay and retire such bonds or notes.
H. Revenue bonds issued under the provisions of this Chapter shall not be deemed to constitute a debt, liability or obligation of the governing body of the state or any political subdivision thereof, or a pledge of the full faith and credit of the governing body or the state or any political subdivision thereof, but in accordance with R.S. 47:8017 shall be payable solely from the revenues which each taxing district is required or has agreed to contribute to the tax increment trust fund and, if the indebtedness has been issued with the full faith and credit of the corporation, the assets of the corporation. All such revenue bonds issued by the corporation shall contain on the face thereof a statement to the effect that neither the full faith and credit nor the taxing power of the governing body or of the state or of any political subdivision thereof, other than the corporation if such bonds are issued with the corporation's full faith and credit, is pledged to the payment of the principal of, or the interest on, such bonds.
I. Moneys in the tax increment trust fund may be expended from time to time for the following purposes, when directly related to financing or refinancing of development in a tax increment development area pursuant to an approved tax increment development plan:
(1) Administrative and overhead expenses necessary or incidental to the implementation of a tax increment development plan adopted by the corporation.
(2) Expenses of redevelopment planning, surveys, and financial analysis, including the reimbursement of the governing body of the tax increment development corporation for such expenses incurred before the tax increment plan was approved and adopted.
(3) The acquisition of real property in the tax increment area.
(4) The clearance and preparation of any tax increment development area for redevelopment and relocation of site occupants as provided in R.S. 47:8013.
(5) The repayment of principal and interest or any redemption premium for the corporation's loans, advances, bonds, bond anticipation notes, and any other form of indebtedness.
(6) All expenses incidental to or connected with the issuance, sale, redemption, retirement, or purchase of corporation bonds, bond anticipation notes, or other form of indebtedness, including funding of any reserve, redemption, or other fund or account provided for in the corporation's resolution authorizing such bonds, notes, or other form of indebtedness.
J. On the last day of the fiscal year of the tax increment development corporation, any money which remains in the trust fund after the payment of expenses pursuant to Subsection I for such year shall be:
(1) Returned to each taxing district which paid the increment in the proportion that the amount of the payment of such taxing district bears to the total amount paid into the tax increment trust fund by all participating taxing bodies within the tax increment development area for that year;
(2) Used to reduce the amount of any indebtedness to which increment revenues are pledged; or
(3) Deposited into an escrow account for the purpose of later reducing any indebtedness to which increment revenues are pledged.
K. The trustee of the tax increment trust fund shall be a trust company having a principal place of business within the state of Louisiana.
*Acts 1988, No. 996, §1; Acts 1999, No. 283, §§1, 2.*
##### **§ 47:8012** Development management {#sec-47-8012 omnilex-key=us-la-statutes--rs-title-47--47:8012}
A. In order to carry out the purposes of this Chapter, and to utilize private enterprise to a maximum degree consistent with the public interest, a corporation may by a two-thirds vote of the board of directors enter into a contract with a private development corporation to provide services to the corporation.
B. The private development corporation with which the corporation contracts shall have experience in land use planning and land development and shall have the capability of planning, undertaking and carrying out large scale, multi-purpose urban development programs. Any such contract shall be on such terms and conditions as the corporation deems advisable, shall contain a cancellation clause allowing the corporation and the private development corporation to cancel on such terms and conditions as are equitable at any time upon six months notice, shall not be subject to the requirements of public or competitive bidding, and may contain such incentives as the corporation deems appropriate. The development management shall, subject to the policies and procedures and rules and regulations adopted by the board of directors, carry out such duties and responsibilities as the corporation shall deem necessary or convenient in order to effectuate the purposes of this Chapter.
*Acts 1988, No. 996, §1.*
##### **§ 47:8013** Tax increment development plan; preparation; adoption; filing; modification {#sec-47-8013 omnilex-key=us-la-statutes--rs-title-47--47:8013}
A. After the governing body has, upon advice thereon by the planning body, by resolution designated an area of the parish or municipality as the site for development under the provisions of this Chapter, a corporation shall prepare or cause to be prepared a tax increment development plan for such area. After preparation of the plan, the corporation shall submit it to the governing body which shall refer it to the planning body, if any, for review and recommendation. However, the corporation shall not submit any such plan to the governing body until it has held at least one public informational meeting, which shall be held after twenty-one days prior notice thereof has appeared in a newspaper of general circulation in the parish or municipality. The planning body, if any, after review of the plan by such agencies as it considers appropriate, shall submit its written recommendations with respect to the proposed plan to the governing body within forty-five days after receipt of the plan for review. Upon receipt of the recommendations of the planning body, if any, or if no planning body exists within said parish or municipality, or if no recommendations are received within the said forty-five days, the governing body shall proceed with a hearing as described in Subsection B hereof. In connection with the preparation of the plan, the corporation is hereby authorized to apply for and receive planning advances from the federal government or other bodies.
B. The governing body shall hold a public hearing on the plan after at least fourteen days prior public notice thereof by publication in a newspaper having a general circulation in the parish or municipality. The notice shall describe the time, date, place and purpose of the hearing, shall generally identify the area covered by the plan, and shall outline the general scope of the proposed project. At the hearing the governing body shall afford an opportunity for all interested persons or agencies to be heard and shall receive, make known and consider recommendations in writing with reference to the plan. The governing body shall, after the hearing and after review of the recommendations of the planning body, approve the plan if it is in conformity with the master plan of the parish or municipality, if any, or the recommendations of the planning body with respect to such plan and is consistent with the purposes of this Chapter. Upon approval of the plan by the governing body, the corporation shall take such action, pursuant to R.S. 47:8014 through 47:8016, as it may deem necessary to implement the plan.
C. Upon the adoption of the plan by the governing body, it shall be filed as a public record in the office of the clerk and the registrar of conveyances of the parish or municipality and any conveyance, encumbrance or contract may incorporate provisions thereof by reference, which shall afford notice thereof to all parties. Any comprehensive guidelines adopted by a corporation pursuant to R.S. 47:8015(C)(1) be filed in the same manner as the plan.
D. The plan may be modified by the corporation at any time, but any modification after sale or lease by the corporation of real property for development in the tax increment area, shall be subject to any rights a lessee or purchaser may have acquired by virtue of such lease or purchase; provided, however, that no public hearing shall be required for any modification which the governing body may deem by resolution not to be substantial. The governing body may, by resolution or the adoption of rules and regulations, delegate to the planning body, if any, the duty of determining whether any proposed modification of the plan is substantial.
*Acts 1988, No. 996, §1.*
##### **§ 47:8014** Subsidiary corporations; creation; purposes; powers; compensation of members {#sec-47-8014 omnilex-key=us-la-statutes--rs-title-47--47:8014}
A. Subject to the provisions of R.S. 47:8026, a corporation may exercise its powers and functions through one or more subsidiary corporations. The corporation by resolution duly adopted by two-thirds vote of the board of directors may authorize any of its directors or officers to organize one or more wholly owned subsidiary corporations. Such resolution shall prescribe the purposes for which such subsidiary corporation or corporations shall be formed.
B.(1) Upon the determination by the board of directors that it is necessary or convenient in connection with the purposes of this Chapter, a corporation may organize one or more subsidiary corporations for the purpose of undertaking Title VII activities. Any such subsidiary corporation shall be authorized to apply for such federal guarantees or other assistance as are authorized by Title VII, and to accept such guarantees and other assistance and to perform such acts as may be required in connection therewith including entering into any contracts or project agreements.
(2) One or more subsidiary corporations may be organized for the purpose of undertaking in a tax incremental development area the development of any real estate designated for residential, commercial, industrial, institutional, recreational or other use, including the construction, reconstruction, improvement, preservation, alteration, rehabilitation, enlargement, operation and maintenance of any residential, commercial, industrial, institutional, recreational or other structure, appurtenances and facilities necessary or convenient in connection with the purposes of this Chapter.
C. A corporation, in order to carry out the purposes of this Chapter, may transfer to any subsidiary corporation any monies and any real or personal or mixed property. Each such subsidiary corporation shall have all the power, authority, privileges, immunities, tax exemptions, and other exemptions enjoyed by the corporation and shall be subject to the same restrictions as are applicable to the corporation, particularly those which are required under R.S. 38:2211 et seq. of the Louisiana Revised Statutes.
D. Officers and directors of any subsidiary corporation authorized hereby shall receive such compensation as the board of directors of its parent corporation may determine, provided, however, that no officer or director of such parent corporation or public official or full-time employees of the state or the parish or municipality shall receive any compensation, either direct or indirect, other than reimbursement for actual and necessary expenses incurred in the performance of his duties, by reason of his serving as a member, director or trustee of any subsidiary corporation.
*Acts 1988, No. 996, §1.*
##### **§ 47:8015** Disposition of property in tax increment development area {#sec-47-8015 omnilex-key=us-la-statutes--rs-title-47--47:8015}
A. Subject to the provisions of R.S. 47:8014(B)(1), real property acquired by a corporation pursuant to this Chapter and in accordance with the tax increment development plan shall be disposed of, as provided in this Section, as soon as feasible, consistent with the public interest and the requirements of the plan.
B. A corporation may sell, lease or otherwise transfer real property or any interest therein acquired by it in a tax increment development area for residential, recreational, commercial, industrial or other uses or for public use, in accordance with a plan, subject to such covenants, conditions and restrictions, including covenants running with the land, as it may deem to be necessary or desirable to carry out the purposes of this Chapter, including covenants requiring owners/occupants of residential real property to not claim any applicable exemptions to ad valorem taxation provided for by any provision of Louisiana law. The purchasers or lessees and their successors and assigns shall devote such real property solely to the uses specified for such property in the plan, and shall comply with such other requirements and restrictions as the corporation may determine to be in the public interest. Except as provided under Subsection C of this Section, such real property or interest shall be sold, leased, or otherwise transferred at not less than its fair value for the use for which such property is intended. In determining the fair value of real property for uses in accordance with the plan, the corporation shall consider the use designated for the real property in the plan, the covenants, conditions and obligations assumed by the purchaser or lessee, and the purposes of this Chapter. The corporation, in any instrument of conveyance to a private purchaser or lessee, may provide that such purchaser or lessee shall not, before he has obligated himself to construct thereon, sell, lease, or otherwise transfer the real property without the prior written consent of the corporation.
C. A corporation may sell, lease, or otherwise transfer real property or any interest therein acquired by it in a new community development area for residential, recreational, commercial, industrial or other uses or for public use to private developers, nonprofit organizations or public agencies at less than its fair value for uses in accordance with a plan when and only when all of the following provisions of this Subsection have been complied with:
(1) The corporation has duly adopted comprehensive guidelines, equally applicable to private developers and public agencies, governing the formulation of and the participation of such developers and agencies in, programs designed to provide adequate housing for low and moderate income families; to increase recreational facilities, and to provide health care or job opportunities or other public needs; and such guidelines have been filed as provided in R.S. 47:8013(C); and
(2) Written agreements assuring compliance with the aforementioned guidelines have been entered into between the corporation and interested developers, public agencies or nonprofit organizations.
D. Notwithstanding the provisions of any general, special or local law and subject to any agreement with noteholders, bondholders or guarantors, any such sale, lease or other transfer pursuant to Subsections B and C of this Section may be made without public bidding or public sale, pursuant to negotiated contracts, agreements or leases, containing such provisions, limitations, requirements, terms and conditions as the corporation in its discretion may determine to be necessary or desirable for the effectuation of a tax increment development plan.
E. A corporation may operate, maintain or lease real property acquired by it in a tax increment development area for or in connection with a tax increment development project, pending disposition of the property as authorized in this Chapter, without regard to the provisions of Subsection A above, for such uses and purposes as may be deemed desirable even though not in connection with the plan, provided, however, that in no event shall such uses be of a permanent nature or interfere in any way with the implementation of the plan and provided further that the question of the continuance of such uses shall be reviewed by the corporation on a yearly basis.
F. Except in the case of a public body or nonprofit corporation or institution seeking to avail itself of Subsection C of this Section, real property acquired in accordance with a tax increment development plan may be disposed of to a public body for public reuse or to a nonprofit corporation or institution without regard to the provisions of this Section.
*Acts 1988, No. 996, §1.*
##### **§ 47:8016** Development by corporations; surplus profits {#sec-47-8016 omnilex-key=us-la-statutes--rs-title-47--47:8016}
A. Notwithstanding R.S. 47:8025, but consistent therewith, a corporation may, itself, or through the use of one or more subsidiary corporations, or through partnerships or joint ventures, as permitted in R.S. 47:8009, develop, construct, operate or maintain any facilities, structures, and appurtenances. However, the corporation shall not engage in any such activities unless or until the board of directors of the corporation, after review of all available information and data, determines that it would not be economically feasible or practical for such development, construction, operation or maintenance to be undertaken by private enterprise acting alone.
B. Any profits derived from the developmental activities of a corporation shall be applied by its board of directors to meet the needs, goals and objectives of the tax increment community, including, but not limited to the development of programs designed to meet social objectives, the development of amenities for the residents of the tax increment development area and for such related purposes as the board of directors shall determine.
C. The board of directors of a corporation shall from time to time review the financial condition of any tax increment project and determine if there are surplus profits available for distribution by the corporation to the parish or municipality. In the event that the board of directors determines that there are surplus profits available for distribution to the parish or municipality, it shall so certify to the governing body and immediately transfer such surplus profits to the treasury of the parish or municipality. Upon such certification, the governing body, by ordinance or resolution, shall determine how and for what purposes the surplus profits shall be expended.
D. Subsections B and C of this Section shall be subject to any agreement with noteholders, bondholders, guarantors or others interested in any evidence of indebtedness of a corporation.
*Acts 1988, No. 996, §1.*
##### **§ 47:8017** Bonds of the corporations {#sec-47-8017 omnilex-key=us-la-statutes--rs-title-47--47:8017}
A.(1) As used in this Section, the word "bonds" shall mean and include bonds, notes, certificates of indebtedness, or other evidences of indebtedness for the repayment of borrowed money. A corporation is hereby authorized to issue its negotiable bonds from time to time, with the approval of the State Bond Commission, in such principal amounts as the corporation shall determine to be necessary to provide sufficient funds for achieving any of its purposes, including but not limited to, the payment of interest on bonds of the corporation, the receipt of funds in anticipation of the sale of its bonds, the establishment of reserves and other funds and account to secure such bonds and all other expenditures of the corporation necessary or convenient to carry out its corporate purposes and powers. Such bonds shall be authorized and issued by a resolution or resolutions of the corporation and shall be of such series, bear such date or dates, be of such type, mature at such time or times, bear interest at such rate or rates payable on such date or dates, be in such denominations, be in such form, carry such registration and exchangeability privilege, be payable in such medium of payment and at such place or places, be subject to such terms of redemption and be secured in such manner consistent with the authority contained herein as the resolution authorizing such bonds may provide. No corporation may issue any negotiable bonds that are to be secured in whole or in part by tax increment trust funds without the prior approval by ordinance or resolution of the governing body.
(2) Any bonds issued pursuant to this Section also may be secured by a trust agreement by and between the corporation and one or more corporate trustees or fiscal agents, which may be any trust company or bank having the powers of a trust company within or without this state.
(3) All bonds issued by the corporation shall be sold in such manner and for such prices as its board may determine.
(4) A corporation is authorized to issue refunding bonds for the purpose of refunding outstanding bonds issued pursuant to the provisions of this Section in accordance with Chapter 14-A of Title 39 of the Louisiana Revised Statutes of 1950, as amended.
(5) Any pledge of taxes, revenues, securities, and other moneys made by a corporation pursuant to this Section shall be valid and binding from the time when the pledge is made. Such taxes, revenues, securities, and other moneys so pledged and then held or thereafter received by a corporation or any fiduciary shall immediately be subject to the lien of such pledge without any physical delivery thereof or further act, and the lien of any such pledge shall be valid and binding as against all parties having claims of any kind in tort, contract or otherwise against a corporation, whether or not such parties have notice thereof. The instrument by which such a pledge is created need not be filed or recorded except in the official minutes of the corporation.
(6) The bonds shall be executed in the name of the corporation in the manner provided in the resolution authorizing the issuance of such bonds.
(7) Pending the preparation of definitive bonds, the corporation may issue interim receipts or temporary bonds, exchangeable for definitive bonds when such bonds have been executed and are available for delivery.
(8) No member of the board or of the corporation or any person executing such bonds shall be liable personally on such bonds.
(9) All bonds and any interest coupons appertaining thereto issued pursuant to this Section shall be and are hereby made negotiable instruments within the meaning of and for all purposes of the negotiable instruments law of Louisiana, subject only to the provisions of bonds for registration.
(10) All bonds and the income therefrom shall be exempt from all taxation by this state or any political subdivision thereof. The bonds shall be legal and authorized investments for governmental entities, banks, savings banks, insurance companies, homestead and building and loan associations, trustees and other fiduciaries and may be used for security for deposits with any officer, board, municipality or other political subdivision of the state of Louisiana, in any case where, by present or future laws, security for deposits is required.
(11) Any resolution authorizing the issuance of bonds shall be published one time in the official journal of the corporation; however, it shall not be necessary to publish any exhibits to such resolution if the same are available for public inspection and such fact is stated in the publication. For thirty days after the date of publication, any person in interest may contest the legality of the resolution, any provision of the bonds to be issued pursuant to it, the provisions therein made for the security and payment of the bonds, and the validity of all the provisions and proceedings relating to the authorization and issuance of such bonds. After that time, no person may contest the regularity, formality, legality, or effectiveness of the resolution, any provisions of the bonds to be issued pursuant to it, the provisions for the security and payment of the bonds, and the validity of all other provisions and proceedings relating to their authorization and issuance, for any cause whatever. Thereafter, it shall be conclusively presumed that the bonds are legal and that every legal requirement for the issuance of the bonds has been complied with. No court shall have authority to inquire into any of these matters after the thirty days.
B. All bonds and notes, including any bonds and notes that may be guaranteed by the federal government, issued by a corporation may be secured by the full faith and credit of the corporation, by the mortgage of any property both real and personal of the corporation, may be payable solely out of its funds held by the tax increment trust fund established in the parish or the municipality wherein the corporation is created the corporation's revenues and receipts generally, or may be payable solely out of the revenues and receipts derived from designated projects and activities of the corporation, or may be payable out of the funds dedicated to the payment of such bonds and notes once received by the tax increment trust fund, all as may be designated in the proceedings of the corporation under which the bonds or notes shall be authorized to be issued. Such bonds and notes may be executed and delivered by the corporation at any time and from time to time, may be in such form and denominations and of such tenor and maturities, may be in bearer form or in registered form, as to principal and interest or as to principal alone, all as the corporation may determine.
C. Bonds may be payable in such installments and at such time or times, not exceeding fifty years from the date of issuance thereof, as shall be determined by each corporation.
D. Notes, or any renewals thereof, may be payable in such installments and at such time or times, not exceeding ten years from the date of the original issue thereof, as shall be determined by each corporation.
E. Bonds and notes may be payable at such place or places, whether within or without the state, may bear interest at such rate or rates, payable at such time or times and at such place or places, and evidenced in such manner, and may contain such provisions not inconsistent herewith, all as shall be provided in the corporate proceedings under which the bonds or notes shall be authorized to be issued.
F. Any bonds or notes of a corporation may be sold at such price or prices, at public or private sale, in such manner and from time to time as may be determined by the corporation, and such corporation may pay all expenses, premiums and commissions, and give such discounts in connection with the issuance and sale thereof as it may deem necessary or advantageous.
G. If deemed advisable by its board of directors, a corporation may retain, in the proceedings under which any of its bonds or notes are authorized to be issued, an option to redeem all or any part thereof as may be set forth in such proceedings and as may be recited on the face of the bonds or notes.
H. Any monies of a corporation, including proceeds from the sale of any bonds or notes, and revenues, receipts and income from any of its projects, may be invested and reinvested in such obligations, securities and other investments as shall be deemed appropriate by the corporation.
I. Issuance by a corporation of one or more series of bonds or notes for one or more purposes shall not preclude it from issuing other bonds or notes in connection with the same purpose or any other purpose, but the proceedings whereunder any subsequent bonds or notes may be issued shall recognize and protect any prior pledge or mortgage made for the purpose of securing any prior issue of bonds or notes, unless, in the proceedings authorizing such prior issue, the right is reserved to issue subsequent bonds or notes on a parity with such prior issue.
J. Each corporation is authorized to provide for the issuance of its bonds or notes for the purpose of refunding any of its bonds or notes then outstanding, including the payment of any redemption premium thereon and any interest, accrued or to accrue to the earliest or subsequent date of redemption, purchase at maturity of such bonds or notes, and, if deemed advisable by the corporation, paying all or any part of the cost of acquiring, constructing, developing, or improving any development project, or the making of any mortgage loan on any development project. The proceeds of any such bonds or notes issued for the purpose of refunding outstanding bonds or notes, may, in the discretion of the corporation, be applied to the purchase or retirement at maturity or redemption of such outstanding bonds or notes either on their earliest or any subsequent redemption date, and may, pending such application, be placed in escrow to be applied to such purchase or retirement at maturity or redemption on such date as may be determined by the corporation. Any such escrowed proceeds, pending such use, may be invested and reinvested in obligations of, or guaranteed by, the United States of America, or in certificates of deposit or time deposits secured in such manner as a corporation shall determine, maturing at such time or times as shall be appropriate to assure the prompt payment, as to principal, interest and redemption premium, if any, on the outstanding bonds or notes to be so refunded. The interest, income and profits, if any, earned or realized on any such investment may also be applied to the payment of the outstanding bonds or notes to be so refunded. After the terms of the escrow have been fully satisfied and carried out, any balance of such proceeds and interest, income and profits, if any, earned or realized on the investments thereof may be returned to the corporation for use by it in any lawful manner. The portion of the proceeds of any part of the cost of acquiring, constructing, reconstructing, rehabilitating or improving any project, or the making of any mortgage loan on any project may be invested and reinvested in obligations of, or guaranteed by, the United States of America, maturing not later than the time or times when such proceeds will be needed for the purpose of paying all or any part of such cost, or the making of any such mortgage loan. The interest, income and profits, if any, earned or realized on such investments may be applied to the payment of all or any part of such cost, or the making of any such mortgage loan, or may be used by the corporation in any lawful manner. All such bonds or notes shall be issued and secured and shall be subject to the provisions of this Chapter in the same manner and to the same extent as any other bonds or notes issued pursuant to this Chapter.
K. Bonds and notes which are issued under this Section shall not constitute indebtedness of the state of Louisiana, the parish or municipality, or any public body of the state other than a corporation issuing such bonds and notes; are not subject to any constitutional or statutory debt limitation or restriction; and shall not be subject to the provisions of any other Act, statute or local law relating to the authorization, issuance or sale of bonds and notes.
L. Bonds and notes which are issued under this Section are declared to be issued for an essential public and governmental purpose and, together with interest thereon, income therefrom and gain upon the sale thereof shall be exempted from all state and local taxes. Notwithstanding the foregoing, in the event that a corporation issues bonds, notes or other obligations guaranteed by the federal government, it is hereby expressly declared that it is not the intention of the legislature to create any condition whereby the interest payable in connection with such federally guaranteed bonds, notes or other obligations shall be or shall be required to be exempt from federal taxation.
M. In case any of the officials of a corporation whose signatures or facsimile signatures appear on any of such corporation's bonds and notes issued under this Section shall cease to be such officials before delivery of such bonds and notes, such signatures or facsimile signatures, as the case may be, shall, nevertheless, be valid and sufficient for all purposes, the same as if such officials had remained in office until such delivery.
N. Any provisions of any law to the contrary notwithstanding, any bonds and notes which are issued under this Section shall be fully negotiable.
O. In any suit, action or proceeding involving the validity or enforceability of any bond or note which is issued under this Section or the security therefor, any such bond or note reciting in substance that it has been issued by a corporation in connection with a tax increment development project as herein defined, or any activity or operation of a corporation under this Chapter, shall be conclusively deemed to have been issued for such purposes; and such tax increment development project or such operation or activity, as the case may be, shall be conclusively deemed to have been initiated, planned, located, undertaken, accomplished and carried out in accordance with the provisions of this Chapter.
P. Pending the preparation of any definitive bonds hereunder, a corporation may issue its interim certificate or receipts, or its temporary bonds, with or without coupons, exchangeable for such definitive bonds when the latter shall have been executed and are available for delivery.
Q. Persons, firms, or corporations retained or employed by a corporation as advisers or consultants for the purpose of rendering financial advice and assistance may purchase or participate in the purchase, or in the distribution of its bonds and notes when such bonds and notes are offered at public sale.
R. No director or other officer of a corporation issuing bonds or notes under this Section and no person executing such bonds or notes shall be liable personally on such bonds or notes or be subject to any personal liability or accountability by reason of the issuance thereof.
*Acts 1988, No. 996, §1.*
##### **§ 47:8018** Security for bonds or notes {#sec-47-8018 omnilex-key=us-la-statutes--rs-title-47--47:8018}
A. The principal of and interest on any bonds or notes issued by a corporation may be secured as provided in R.S. 47:8017(B) and may be secured by a mortgage or other instrument covering all or any part of any lands or all or any part of a development project, including any additions, improvements, extensions to or enlargements of any development project thereafter made.
B. Bonds or notes issued for the acquisition, construction, rehabilitation, or improvement of a development project may be secured by an assignment of any lease of or mortgage on such development project and by an assignment of the revenues and receipts derived by a corporation from any such lease or mortgage.
C. The proceedings under which the bonds or notes are authorized to be issued and any mortgage, lease or other instrument may contain agreements and provisions respecting the maintenance of any development projects covered thereby, the fixing and collection of rents or other revenues therefrom, including monies received in repayment of mortgage loans, and interest thereon, the creation and maintenance of special funds from such rents or other revenues and the rights and remedies available in the event of default, all as a corporation shall deem advisable.
D. Each pledge, agreement, mortgage or other instrument made for the benefit or security of any of the bonds or notes of a corporation shall continue effective until the principal of and interest on the bonds or notes for the benefit of which the same were made shall have been fully paid, or until provisions shall have been made for such payment in the manner provided in the proceedings under which the same may be authorized.
*Acts 1988, No. 996, §1.*
##### **§ 47:8019** Bonds and notes as legal investment {#sec-47-8019 omnilex-key=us-la-statutes--rs-title-47--47:8019}
Any parish or any municipality, all other parishes or municipalities, the state, all banks, trust companies, bankers, savings banks and institutions, building and loan associations, savings and loan associations, investment companies and other persons carrying on a banking or investment business, all insurance companies, insurance associations, and other persons carrying on an insurance business; and all executors, administrators, curators, trustees, and other fiduciaries, may legally invest any sinking funds, monies, or other funds belonging to them or within their control in any bonds or notes, issued by a corporation pursuant to this Chapter, including such bonds or notes as shall be secured by an agreement between the issuer and the federal government in which the federal government agrees to guarantee the payment of the full amount of such bonds or notes. It is the purpose of this Section to authorize any persons, political subdivisions and officers, public or private, to use any funds owned or controlled by them for the purchase of any such bonds, notes or other obligations. Nothing contained in this Section with regard to legal investments shall be construed as relieving any person or persons of any duty of exercising reasonable care in selecting securities.
*Acts 1988, No. 996, §1.*
##### **§ 47:8020** Corporation funds; audit; investment {#sec-47-8020 omnilex-key=us-la-statutes--rs-title-47--47:8020}
A. All monies of a corporation from whatever source derived shall be paid to the treasurer of the corporation and shall be deposited forthwith in a bank or banks in the state designated by the corporation. The monies in such account or accounts shall be paid out on checks signed by the treasurer or other agent duly authorized and designated by bylaws of the corporation.
B. The auditor of the parish or municipality and his legally authorized representatives and an independent auditor designated by the board of directors and his legally authorized representatives are authorized and empowered from time to time to examine the accounts and books of a corporation including its receipts, disbursements, contracts, leases, sinking funds, investments and all other records and papers relating to its financial standing. The parish or municipal auditor shall conduct an examination at least once every three years, provided, however, that the parish or municipal auditor is authorized to accept from a corporation in lieu thereof an independent outside examination of the corporation's books and accounts made at the request of such corporation.
C. Any monies of a corporation including the proceeds of bonds or notes not required for immediate use may, at the discretion of the corporation, be invested in obligations of the state, the parish or municipality or the United States of America or obligations the principal and interest on which are guaranteed by the state, the parish or municipality or the United States of America.
D. A corporation shall have power to contract with holders or guarantors of any of its bonds or notes as to the custody, collection, securing, investment and payment of any monies of the corporation, of any monies held in trust or otherwise for the payment of bonds or notes, and to carry out such contract.
E. Subject to the provisions of any contract with bondholders, noteholders or guarantors a corporation shall prescribe a system of accounts.
F. The results of all audits of a corporation whether made by the parish or municipal auditor or an independent outside auditing firm shall be submitted to the executive officer within thirty days of the receipt thereof by the corporation.
*Acts 1988, No. 996, §1.*
##### **§ 47:8021** Property exempt from taxes and from levy and sale by virtue of an execution {#sec-47-8021 omnilex-key=us-la-statutes--rs-title-47--47:8021}
A. All property of a corporation, including funds owned or held by it for the purposes of this Chapter, shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against the same nor shall judgment against the corporation be a charge or lien upon such property. The provisions of this Section shall not apply to or limit the right of obligees or guarantors to pursue any remedies for the enforcement of any pledge or lien given pursuant to this Chapter by a corporation on its real or personal property, rents, fees, grants or revenues for a tax increment development project.
B. The property of a corporation acquired or held for the purposes of this Chapter is declared to be public property used for essential public and governmental purposes and such property, or any interest therein, in the hands of the corporation or any subsidiary thereof, shall be exempt from all taxes of the parish or municipality, the state, or any political subdivision thereof or any other taxing body.
*Acts 1988, No. 996, §1.*
##### **§ 47:8022** Assistance by state and local agencies {#sec-47-8022 omnilex-key=us-la-statutes--rs-title-47--47:8022}
A. In order most effectively to carry out its corporate purposes, a corporation shall assist and cooperate with state and local agencies authorized or empowered to review the affairs and accounts of such corporation.
B. All state and local agencies shall render to a corporation such services within their respective functions, pursuant to a request by such corporation, as may be feasible and not incompatible with the performance of their own duties.
C. For the purpose of aiding in the planning, undertaking or carrying out of a tax increment development project and related activities authorized by this Chapter, any public body may, upon such terms, with or without consideration as it may determine:
(1) Dedicate, sell, donate, grant, devise, convey or lease any of its interest in any property or grant easements, licenses or other rights or privileges therein to a corporation;
(2) Incur the entire expense of any public improvements made by such public body in assistance of a corporation;
(3) Lend, grant, or contribute funds to a corporation and borrow money and apply for and accept advances, loans, grants, contributions, and any other form of financial assistance from the federal government or other public body or from any other source for the benefit of such corporation;
(4) Enter into agreements, which, notwithstanding any provision or rule of law to the contrary, may extend over any period with the federal government or other public body for the purpose of assisting a corporation to carry out its powers under this Chapter;
(5) Furnish to a corporation public buildings and public facilities, including parks, playgrounds, recreational, community, educational, water, sewer, or drainage facilities, or any works which it is otherwise empowered to undertake; furnish, dedicate, close, vacate, pave, install, grade, regrade, plan or replan streets, roads, sidewalks, ways or other places; plan or replan, zone or rezone any property of the public body or make exceptions from building regulations; and furnish administrative and other services to such corporation;
(6) Do any and all things necessary to aid or cooperate in the planning or carrying out of a tax increment development plan and related activities;
(7) If at any time title to or possession of any tax increment development project is held by any public body or governmental agency other than a corporation, the provisions of the agreements referred to in this Section shall inure to the benefit of and may be enforced by such public body or governmental agency.
D. Any sale, conveyance, lease, or agreement provided for in this Section may be made by a public body without appraisal, public notice, public hearing or competitive bidding.
E. The parish or municipality may issue and sell its general obligation bonds to forward the purposes of this Section, or for the purpose of aiding in the planning, undertaking or carrying out of a development project and related activities. Nothing in this Section shall limit or otherwise adversely affect any other Section of this Chapter.
*Acts 1988, No. 996, §1.*
##### **§ 47:8023** Title of purchase {#sec-47-8023 omnilex-key=us-la-statutes--rs-title-47--47:8023}
Any instrument executed by a corporation, purporting to convey any right, title or interest in any property under this Chapter shall be conclusively presumed to have been executed in compliance with the provisions of this Chapter insofar as title or other interest of any bona fide purchasers, lessees or transferees of the property is concerned.
*Acts 1988, No. 996, §1.*
##### **§ 47:8024** Annual report {#sec-47-8024 omnilex-key=us-la-statutes--rs-title-47--47:8024}
A corporation shall file, with the governing body, on or before March thirty-first of each year, a report of its activities for the preceding calendar year, which report shall include a complete financial statement setting forth its assets, liabilities, receipts and disbursements as of the end of such calendar year. At the time of filing the report, the corporation shall publish in a newspaper of general circulation in the parish or municipality, a notice to the effect that such report has been filed with the governing body and that the report is available for inspection during business hours in the office of the clerk and in the office of the corporation.
*Acts 1988, No. 996, §1.*
##### **§ 47:8025** Encouragement of private enterprise {#sec-47-8025 omnilex-key=us-la-statutes--rs-title-47--47:8025}
Consistent with the purposes of this Chapter and the needs of the parish or municipality, a corporation shall encourage the full participation of private enterprise in the development and construction of residential, commercial, industrial, institutional, recreational and other facilities, structures, and appurtenances necessary or convenient in connection with a development project and, to afford the maximum opportunity for such full participation, shall formulate such rules and regulations as it deems necessary for the purpose.
*Acts 1988, No. 996, §1.*
##### **§ 47:8026** Indemnity of directors, officers, agents and employees {#sec-47-8026 omnilex-key=us-la-statutes--rs-title-47--47:8026}
A corporation shall indemnify and hold harmless any director, officer, agent, or employee against any liability or loss arising from the carrying out of the powers set forth in this Chapter other than liability of loss resulting from his own acts of gross negligence or willful misconduct.
*Acts 1988, No. 996, §1.*
##### **§ 47:8027** Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund {#sec-47-8027 omnilex-key=us-la-statutes--rs-title-47--47:8027}
Notwithstanding any other provision of general or special law, the purposes for which a parish or municipality, or any agency or subdivision of either, may levy taxes or appropriate funds to a tax increment trust fund include the preservation and enhancement of the tax base of such parish, municipality, subdivision or agency and the furthering of the purposes of such parish, municipality, subdivision, or agency as provided by law.
*Acts 1988, No. 996, §1.*
#### **SUBTITLE X** HEALTHCARE AFFORDABILITY ACT
##### **§ 47:8051** Repealed by Acts 2006, No. 521, §2. {#sec-47-8051 omnilex-key=us-la-statutes--rs-title-47--47:8051}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8052** Repealed by Acts 2006, No. 521, §2. {#sec-47-8052 omnilex-key=us-la-statutes--rs-title-47--47:8052}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8053** Repealed by Acts 2006, No. 521, §2. {#sec-47-8053 omnilex-key=us-la-statutes--rs-title-47--47:8053}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8054** Repealed by Acts 2006, No. 521, §2. {#sec-47-8054 omnilex-key=us-la-statutes--rs-title-47--47:8054}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8055** Repealed by Acts 2006, No. 521, §2. {#sec-47-8055 omnilex-key=us-la-statutes--rs-title-47--47:8055}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8056** Repealed by Acts 2006, No. 521, §2. {#sec-47-8056 omnilex-key=us-la-statutes--rs-title-47--47:8056}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8057** Repealed by Acts 2006, No. 521, §2. {#sec-47-8057 omnilex-key=us-la-statutes--rs-title-47--47:8057}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8058** Repealed by Acts 2006, No. 521, §2. {#sec-47-8058 omnilex-key=us-la-statutes--rs-title-47--47:8058}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8059** Repealed by Acts 2006, No. 521, §2. {#sec-47-8059 omnilex-key=us-la-statutes--rs-title-47--47:8059}
*Repealed by Acts 2006, No. 521, §2.*
##### **§ 47:8060** Repealed by Acts 2006, No. 521, §2. {#sec-47-8060 omnilex-key=us-la-statutes--rs-title-47--47:8060}
*Repealed by Acts 2006, No. 521, §2.*
#### **SUBTITLE XI** THE LOUISIANA LOTTERY CORPORATION LAW
#### **CHAPTER 1** GENERAL PROVISIONS
##### **§ 47:9000** Citation {#sec-47-9000 omnilex-key=us-la-statutes--rs-title-47--47:9000}
This Subtitle shall be referred to as the "Louisiana Lottery Corporation Law".
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9001** Statement of purpose and intent {#sec-47-9001 omnilex-key=us-la-statutes--rs-title-47--47:9001}
A. The legislature hereby recognizes that the operations of a state lottery are unique
activities for state government and that a corporate structure will best enable the lottery to
be managed in an entrepreneurial and business-like manner. It is the intent of the legislature
that the Louisiana Lottery Corporation shall be accountable to the governor, the legislature,
and the people of the state through a system of audits, reports, legislative oversight, and
thorough financial disclosure as required by this Subtitle.
B. The legislature hereby recognizes that, similar to other states, the Louisiana
Lottery Corporation is uniquely positioned to participate in the sports wagering industry
based upon its business model, infrastructure, and current relationship with retail
establishments. The legislature also recognizes that allowing the state lottery to participate
in sports wagering may generate additional state revenue. The Louisiana Lottery Corporation
through an operator shall operate and administer a sports book which shall be a separate and
distinct responsibility and operation from lottery gaming. Any sports wagering offered to
consumers in this state pursuant to this Subtitle shall exclusively be through electronic means
including a website, mobile application, or sports wagering mechanism.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9002** Definitions {#sec-47-9002 omnilex-key=us-la-statutes--rs-title-47--47:9002}
As used in this Subtitle, the following words and phrases shall have the following
meanings unless the context clearly requires otherwise:
(1) "Anti-money laundering standards" or "AML" means the requirements and
guidelines provided in the federal Bank Secrecy Act of 1970, as amended, and the Anti-Money Laundering Act of 2020, as amended, for the prevention and detection of money
laundering and the financing of terrorism.
(2) "Applicant" means a person, business, or legal entity who has submitted an
application to the corporation seeking a permit or the renewal of a permit.
(3) "Application" means the forms and schedules prescribed by the corporation upon
which an applicant seeks a permit or the renewal of a permit. An application shall also
include any other information or fee required by the corporation to be submitted with an
application such as disclosure statements, financial statements, and any type of fee.
(4) "Board" means the board of directors of the Louisiana Lottery Corporation.
(5) "Corporation" means the Louisiana Lottery Corporation.
(6) "Distributor" means a permitted business or legal entity that is domiciled in this
state and markets, buys, sells, leases, services, or repairs sports wagering mechanisms in this
state.
(7) "Electronic sports wagering" means sports wagering via a sports wagering
mechanism on the premises of a permitted retail establishment or via a website or mobile
application.
(8) "Lottery" means any game of chance approved by the corporation and operated
pursuant to this Chapter and shall not include sports wagering authorized pursuant to this
Subtitle.
(9) "Major procurement" means any item, product, or service in the amount of one
hundred thousand dollars or more, including but not limited to major advertising contracts,
annuity contracts, prize products, and services unique to the Louisiana lottery, but not
including materials, supplies, equipment, and services common to the ordinary operations
of a corporation.
(10) "Mobile application" means an application on a mobile phone or other device
through which a player is able to register, fund, and place a wager with an operator on a
sports event and receive a credit on their sports wagering account.
(11) "Mobile wagering" means wagering on a sports event through a website or
mobile application.
(12) "Net gaming proceeds" means the amount equal to the total gross revenue of all
sports wagers placed by patrons less the total amount of all winnings paid out to patrons.
(13) "Net proceeds" means gross lottery revenues less amounts paid or estimated to
be paid as prizes and expenses of operation of the lottery.
(14) "Patron" or "player" means an individual who places a wager on a sports event.
(15) "Permit" means any permit or authorization, or application therefor, issued
pursuant to the provisions of this Subtitle.
(16) "Permittee" means any person who is issued a permit pursuant to the provisions
of this Subtitle.
(17) "Person" means any individual, corporation, partnership, unincorporated
association, or other legal entity.
(18) "President" means the president of the Louisiana Lottery Corporation, who shall
also serve as chief executive officer of the corporation.
(19) "Retail establishment" means a retail business that is permitted by the
corporation to host a sports wagering mechanism.
(20) "Retailer" means any person with whom the corporation has contracted to sell
lottery tickets to the public.
(21) "Security" means the protection of information that would provide an unfair
advantage to any individual involved in the operation of the lottery, protection and
preservation of the integrity of lottery games and operations, as well as measures taken to
prevent crimes against the corporation and its retailers.
(22) "Sports book" means the offering of sports wagering by a sports wagering
platform provider on the premises of a permitted retail establishment or through a sports
wagering platform.
(23) "Sports event" means any professional sport or athletic event, any collegiate
sport or athletic event, any Olympic or international sports competition event, or any other
special event or competition of relative skill as authorized by the corporation to be a sports
event for purposes of this Chapter. "Sports event" shall not include high school sports, youth
events, any international sports events where the majority of the athletes are under the age
of eighteen years old, electronic sports, competitive video games, fantasy sports contests as
provided in Chapter 6 of Title 27 of the Louisiana Revised Statutes of 1950, and any event
prohibited by law.
(24) "Sports wager" or "sports bet" means a sum of money or representation of value
risked by a player on an occurrence associated with a sports event for which the outcome is
uncertain. The term includes but is not limited to single-game bets, teaser bets, parlay bets,
over-under bets, moneyline bets, pools, exchange wagering, in-game wagering, in-play bets,
proposition bets, and straight bets.
(25) "Sports wagering" means the acceptance of a wager on a sports event or on a
portion of a sports event or on the individual performance or statistics of an athlete or
participant in a sports event or a combination of sports events, by any system or method of
wagering.
(26) "Sports wagering account" means an electronic financial record established with
an operator for an individual patron in which the patron may deposit and withdraw funds for
sports wagering and other authorized purchases and to which the operator may credit
winnings or other amounts due to that patron or authorized by that patron.
(27) "Sports wagering mechanism" or "kiosk" means a corporation approved self-service mechanical, electrical, or computerized terminal, device, apparatus, or piece of
equipment that is directly tied to the central system of the sports wagering platform provider
approved by and contracting with the corporation, which allows a patron to place a sports
wager on premises of a permitted retail establishment. "Sports wagering mechanism" does
not include a personal computer, mobile phone, or other device owned and used by a player
to wager on a sports event.
(28) "Sports wagering platform" means an integrated system of hardware, software,
or applications, including mobile applications and servers, through which an operator
conducts the business of offering sports wagering conducted in accordance with this Subtitle.
(29) "Sports wagering platform provider" or "operator" means a suitable person that
holds a permit from the corporation to engage in the operation of a sports book on behalf of
the corporation.
(30) "Vendor" means any person who has entered into a major procurement contract
with the corporation.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.*
#### **CHAPTER 2** CREATION OF CORPORATION; BOARD OF DIRECTORS AND OFFICERS OF CORPORATION
##### **§ 47:9003** Louisiana Lottery Corporation created; administration by corporation; management; domicile; venue {#sec-47-9003 omnilex-key=us-la-statutes--rs-title-47--47:9003}
A. There is hereby created and established a state lottery, which shall be administered by a special corporation which shall be known as the "Louisiana Lottery Corporation". The corporation shall be managed in such a manner that enables the people of the state to benefit from its profits and to enjoy the best possible lottery games.
B. The existence of the corporation shall begin only upon confirmation of a majority of the members of the board by the Senate as provided in this Subtitle. Until the time of such confirmation, no business shall be conducted on behalf of the lottery.
C. Notwithstanding any other provision of law to the contrary, no official action of any form shall be taken by the board at any time unless a majority of the members of the board shall have been confirmed by the Senate as provided in this Subtitle. Any action taken on behalf of the lottery when less than a majority of the members of the board have been confirmed shall have no effect.
D. The corporation shall be domiciled in the parish of East Baton Rouge but may establish additional offices in other areas of the state as lottery operations necessitate.
E. The corporation shall be exempt from Louisiana corporate income taxes and corporation franchise taxes.
F. The exclusive venue for any action or matter against the corporation arising out of or in connection with the issuance, nonissuance, delivery, or failure to deliver a lottery ticket or payment or nonpayment of a lottery prize is the parish in which it is domiciled, and the district court for that parish has exclusive jurisdiction thereof. For purposes of court costs, the corporation shall be a private corporation.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 946, §1, eff. July 9, 1992; Acts 1993, No. 198, §1, eff. June 1, 1993.*
##### **§ 47:9004** Board of directors; qualifications; terms; removal; chairman; compensation; meetings; records; appointment; corporation president; duties; removal; open board meetings {#sec-47-9004 omnilex-key=us-la-statutes--rs-title-47--47:9004}
A. The affairs of the corporation shall be administered by a board of directors composed of nine members appointed by the governor, subject to confirmation by the Senate. Members appointed when the Senate is not in session shall serve only until the end of the next regular session, unless confirmed by the Senate. Should the Senate refuse to confirm a member appointed in the interim then he shall forfeit his office as of the date on which the Senate refuses to confirm him. Any person not confirmed by the Senate shall not be reappointed as a member for a period of two years.
B.(1) Members appointed by the governor and confirmed by the Senate shall be residents of the state of Louisiana and serve staggered terms of four years. One member shall be appointed from each congressional district and the remaining members shall be appointed at large. Of the members appointed by the governor, one of the at-large members shall be selected from a list of five potential candidates to be submitted to the governor by the Louisiana Oil Marketers and Convenience Store Association.
(2) Of the initial appointees, the member from the first congressional district and one member at large shall be appointed for terms to expire on December 31, 1991; the member from the second congressional district shall be appointed for a term to expire on December 31, 1992; the members from the third, fourth, and fifth congressional districts shall be appointed for terms to expire on December 31, 1993; and the members from the sixth, seventh, and eighth congressional districts shall be appointed for terms to expire on December 31, 1994.
(3) Members confirmed by the Senate may serve sixty days beyond the end of their respective terms if their successors have not been appointed and qualified. If the governor fails to appoint a successor within sixty days after expiration of a member's term, the board shall make the appointment. No member shall serve more than two consecutive four-year terms. Members may be removed by the governor for neglect of duty, misfeasance, or nonfeasance in office. The board shall annually elect a chairman and vice chairman from among its voting members.
(4) Repealed by Acts 2013, No. 412, §1, eff. June 21, 2013.
C.(1) The members of the board of directors and all employees of the corporation shall be considered public employees as defined by R.S. 42:1102(18) and the corporation shall be considered an agency as defined by R.S. 42:1102(2). The members of the board of directors and all employees of the corporation shall be subject to the provisions of Chapter 15 of Title 42.
(2) The members of the board of directors shall be considered to hold appointive office and all employees of the corporation shall be considered to hold employment as defined by R.S. 42:62. The members of the board of directors and all employees of the corporation shall be subject to the provisions of law regulating dual officeholding and dual employment provided in Part III of Chapter 2 of Title 42.
D. Appointed members of the board of directors shall be entitled to fifteen thousand dollars per year from the corporation as remuneration for serving on the board, except for the chairman, who shall receive twenty-five thousand dollars, and all members shall be reimbursed by the corporation for necessary travel and other reasonable expenses incurred in the performance of their official duties. No person who serves as a member of the board shall by reason of such membership be eligible for membership in the State Group Benefits Program and service on the board shall not be eligible for service credit for any public retirement system.
E. The board, upon call of the chairman or the president, shall meet at least monthly for the first eighteen months and bimonthly thereafter and at such other times as the chairman or the president may determine. Five members of the board shall constitute a quorum. The board shall also meet upon call of five or more of the voting members of the board. The board shall keep accurate and complete records of all its meetings.
F. The state treasurer shall be an ex officio, nonvoting member of the board and shall not be compensated for his or her service on the board.
G. All meetings of the board shall be open and governed by the provisions of R.S. 42:11 et seq. Security personnel, plans, and devices as listed in R.S. 42:17(A)(3) shall include but not be limited to the security portions or segments of lottery requests for proposals, proposals by vendors to conduct lottery operations, and records of the security division of the corporation.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1991, No. 90, §1, eff. Jan. 13, 1992; Acts 1993, No. 315, §1; Acts 2004, No. 16, §1; Acts 2010, No. 814, §1, eff. May 1, 2011; Acts 2013, No. 412, §1, eff. June 21, 2013.*
##### **§ 47:9005** Corporation president; officers {#sec-47-9005 omnilex-key=us-la-statutes--rs-title-47--47:9005}
A. The president of the corporation shall be appointed by the board subject to the approval of the governor. Should the governor refuse to confirm the appointment of the president, then the board shall submit another name. The person whose appointment was refused shall not be renamed for confirmation for a period of two years. The governor shall, within thirty days after the nomination of the president, either approve or reject the nomination. The president of the corporation shall manage the daily affairs of the corporation and shall have such powers and duties as specified by this Subtitle and by the board of directors. The president shall not be a member of the board. The president of the corporation shall serve at the pleasure of the board of directors.
B. The president shall employ a vice president and a secretary-treasurer with such duties as are assigned by the president. Such officers shall serve at the pleasure of the president.
C. The board shall set the salaries of the officers.
D. No officer or employee shall be a member of the board.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9006** Records of corporation deemed open; exceptions {#sec-47-9006 omnilex-key=us-la-statutes--rs-title-47--47:9006}
A. All records of the corporation shall be deemed public records and subject to
public inspection as provided by the provisions of R.S. 44:1 et seq. unless:
(1) The record relates to or was provided by a confidential source or informant and
relates to lottery security, applicant, vendor, or retailer qualifications or conduct;
(2) The record involves a trade secret of the corporation or of a vendor; or
(3) The disclosure of the record would endanger the security of the lottery or its
retailers.
B.(1) Records pertaining to the security of lottery operations, whether current or
proposed, the security director, and the security division of the corporation shall be deemed
to be records containing security procedures, investigative techniques, or internal security
information for purposes of R.S. 44:3(A)(3).
(2) Notwithstanding any provision to the contrary, sports wagering account records
on individual players shall not be open to public inspection and shall be deemed records
collected or obtained for threat or vulnerability assessments in the prevention of terrorist-related activity or internal security purposes for purposes of R.S. 44:3(A)(3).
C. The exclusive venue for any action or matter regarding the records of the lottery
corporation is the parish where the lottery corporation is domiciled, and the district court for
that parish has exclusive jurisdiction thereof.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.*
#### **CHAPTER 3** OPERATIONS OF CORPORATION
##### **§ 47:9007** Duties of the board; adoption of administrative regulations; rulemaking authority {#sec-47-9007 omnilex-key=us-la-statutes--rs-title-47--47:9007}
The board of directors shall provide the president with private-sector perspectives on the operation of a large marketing enterprise. The board shall:
(1) Approve, disapprove, amend, or modify the budget recommended by the president for the operation of the corporation.
(2) Approve, disapprove, amend, or modify the terms of major lottery procurements recommended by the president.
(3) Serve as a board of appeal for any denial, revocation, or cancellation by the president of a contract with a lottery retailer.
(4) Adopt such administrative rules and regulations in accordance with the provisions of the Administrative Procedure Act as may be necessary to carry out and implement its powers and duties, the operations of the corporation, the conduct of lottery games in general, and any other matters necessary or desirable for the efficient and effective operation of the lottery or convenience of the public.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §1, eff. June 29, 1995.*
##### **§ 47:9008** Board; lottery games; regulation {#sec-47-9008 omnilex-key=us-la-statutes--rs-title-47--47:9008}
A. The board may adopt rules for the conduct of specific lottery games and operations, including but not limited to rules specifying:
(1) The types of games to be conducted, including but not limited to instant lotteries, on-line games, and other games traditional to the lottery.
(2) The sale price of tickets.
(3) The number and amount of prizes.
(4) The method and location of selecting or validating winning tickets.
(5) The frequency and the means of conducting drawings which shall be open to the public.
(6) The manner of payment of prizes.
(7) The frequency of games and drawings.
(8) The manner and amount of compensation to lottery retailers, except all compensation shall be uniform.
(9) Any other matters necessary or desirable for the efficient and effective operation of the lottery or for the convenience of the public.
B. Repealed by Acts 1995, No. 1022, §2, eff. June 29, 1995.
C. In all other matters, the board shall advise and make recommendations. In addition, the board shall:
(1) In accordance with the Administrative Procedure Act conduct hearings upon complaints charging violations of this Subtitle or of administrative regulations adopted by the corporation and shall conduct such other hearings as may be provided by administrative regulation.
(2) Review the performance of the corporation and:
(a) Advise the president and make recommendations to him regarding operations of the corporation; and
(b) Identify potential improvements in this Subtitle, the administrative regulations of the corporation, and management of the corporation.
(3) Request from the corporation any information the board determines to be relevant to its duties.
(4) Report to the president of the corporation, the governor, the president of the Senate, and the speaker of the House of Representatives regarding its findings and recommendations.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §2, eff. June 29, 1995.*
##### **§ 47:9009** Conduct and administration of lottery games; powers and duties of corporation; authorized contracts {#sec-47-9009 omnilex-key=us-la-statutes--rs-title-47--47:9009}
A. The corporation shall conduct and administer lottery games which will result in
maximization of revenues to the state of Louisiana. The corporation, its employees, and the
members of the board shall provide for the effective operation of lottery games which insure
the integrity of the lottery and maintain the dignity of the state and the general welfare of its
citizens. The corporation, in pursuance of the attainment of the objectives and the purposes
of this Chapter, may:
(1) Sue and be sued in its corporate name.
(2) Adopt a corporate seal and a symbol.
(3) Hold copyrights, trademarks, and service marks and enforce its rights with
respect thereto.
(4) Appoint agents upon which process may be served.
(5) Enter into written agreements with one or more other states or sovereigns for the
operation, marketing, and promotion of a joint lottery or joint lottery games.
(6) Acquire immovable property and make improvements thereon, subject to the
approval of the Joint Legislative Committee on the Budget.
(7) Make, solicit, and request proposals and offers, and execute and effectuate any
and all agreements or contracts, including:
(a) Contracts for the purchase of such goods and services as are necessary for the
operation and promotion of the state lottery, provided that proposed purchases of major items
of equipment estimated to cost more than one hundred thousand dollars shall be reported to
the Joint Legislative Committee on the Budget in accordance with the provisions of this
Subtitle.
(b) Contracts to incur debt in its own name and enter into financing agreements with
the state, its own agencies, or with a commercial bank, excluding the authority to issue
bonds.
(c) Contracts that provide for the placement of commercial advertising on tickets.
B. The corporation shall:
(1) Supervise and administer the lottery and sports wagering in accordance with the
provisions of this Subtitle and the administrative regulations adopted by the board.
(2) Submit quarterly and annual reports to the governor, the state treasurer, the
president of the Senate, and the speaker of the House of Representatives containing financial
information and projections which include but are not limited to disclosure of gross revenues,
expenses, and net proceeds for the period.
(3) Adopt by administrative regulation a system of continuous internal audits.
(4) Maintain weekly or more frequent records of lottery transactions, including
distribution of tickets to lottery retailers, revenues received, claims for prizes, prizes paid,
and all other financial transactions of the corporation.
(5) Adopt by administrative regulation a code of ethics for officers and employees
of the corporation to carry out the standards of conduct established by the provisions of this
Subtitle.
C. There shall be no liability on the part of and no cause of action shall arise against
the corporation, its governing board, staff, agents, vendors, or employees, arising out of or
in connection with the issuance, failure to issue, or delivery of a lottery or sports wagering
ticket.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 23, §1, eff. May 18, 1993; Acts 1993, No. 885, §1; Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9010** Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized {#sec-47-9010 omnilex-key=us-la-statutes--rs-title-47--47:9010}
A. The president, as chief executive officer of the corporation, shall direct and
supervise all administrative and technical activities in accordance with the provisions of this
Subtitle and within the administrative regulations adopted by the board. He shall:
(1) Supervise and administer the operation of the corporation, the lottery, and its
games.
(2) Employ and direct such personnel as may be necessary to carry out the purposes
of this Subtitle and utilize such services, personnel, or facilities of the corporation as he may
deem necessary. He may enter into personal service contracts pursuant to rules and
regulations adopted by the board and compensate such consultants and technical assistants
as may be required to carry out the provisions of this Subtitle. The president may, by
agreement, secure information and services as he may deem necessary from any department,
agency, or unit of the federal, state, or local government, and may compensate such
department, agency, or unit of government, for its services. Agencies, departments, or units
of state government shall cooperate with the corporation and provide such information and
services as may be required by the corporation to assure the integrity of the lottery and the
effective operation of the lottery games.
(3) Contract in accordance with the Administrative Procedure Act or administrative
regulations adopted by the corporation with persons to sell lottery tickets at retail. The
president shall require a bond or bank letter of credit from lottery retailers in such amount
as required by administrative regulations adopted by the board.
(4) Make available for inspection by the board or any member of the board, upon
request, all books, records, files, and other information and documents of his office and to
advise the board and recommend such administrative regulations and other matters he deems
necessary and advisable to improve the operation and administration of the lottery.
(5) Enter into any contract pursuant to this Subtitle with any person, firm, or
corporation for the promotion and operation of the lottery, or for the performance of any of
the functions as provided in this Subtitle or administrative regulations adopted by the board.
(6) Attend meetings of the board or appoint a designee to attend on his behalf.
(7) Not later than thirty days before the beginning of each regular session of the
legislature, submit the proposed annual budget of the corporation and projected net proceeds
to the Joint Legislative Committee on the Budget for review and approval. In addition, the
proposed annual budget of the corporation shall include a personnel table reporting
information for each full-time and part-time permanent position, as follows:
(a) The position title and the salary or wage for each position in the existing
operating budget for the current fiscal year, indicating whether each position is filled or
vacant as of the reporting date.
(b) The position title and the salary or wage requested for each position for the next
fiscal year.
B. The president, with the approval of the board, may amend or modify the budget
at any time in any manner deemed necessary for the proper operation of the corporation;
however, each change shall be reported in writing to the board and to the Joint Legislative
Committee on the Budget.
C. Following his approval by the governor and during his entire term of office, the
president shall reside in Louisiana.
D. The president, and the board, shall conduct an ongoing study of the operation and
administration of lotteries in other states or countries, of available literature on the subject,
of federal laws and regulations which may affect the operation of the lottery and of the
reaction of citizens of this state to existing or proposed features of lottery games with a view
toward implementing improvements that will tend to serve the purposes of this Subtitle. The
president may also establish one or more market or equipment research centers for lottery
products and may establish lottery player information centers.
E.(1) The president shall require bond from corporate employees with access to
corporate funds or lottery funds, in such an amount as provided in the administrative
regulations of the board.
(2) The president shall require a bond from employees with access to sports wagering
accounts, in an amount as provided by the administrative rules of the corporation.
F. The president also may:
(1) Require bond from other employees as he deems necessary.
(2) For good cause, suspend, revoke, or refuse to renew any contract entered into in
accordance with the provisions of this Subtitle or the administrative regulations of the board.
(3) Upon specific or general approval of the board, conduct hearings and administer
oaths to persons for the purpose of assuring the security or integrity of lottery operations, or
to determine the qualifications or compliance by vendors and retailers.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2012, No. 567, §1, eff. July 1, 2012; Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9011** Information sharing and restricted use agreements; other jurisdictions {#sec-47-9011 omnilex-key=us-la-statutes--rs-title-47--47:9011}
A. The corporation may enter into intelligence sharing, reciprocal use, or restricted use agreements with the federal government, law enforcement agencies, lottery regulation agencies, and gaming enforcement agencies of other jurisdictions which provide for and regulate the use of information provided and received pursuant to the agreement.
B. Records, documents, and information in the possession of the corporation received pursuant to an intelligence sharing, reciprocal use, or restricted use agreement entered into by the corporation with a federal department or agency, any law enforcement agency, or the lottery regulation or gaming enforcement agency of any jurisdiction shall be considered investigative records of a law enforcement agency as described in R.S. 44:3 and shall not be released under any condition without the permission of the person or agency providing the record or information.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9011.1** Transmission of Amber Alert and other emergency information {#sec-47-9011.1 omnilex-key=us-la-statutes--rs-title-47--47:9011.1}
A. The legislature deems it necessary to utilize all forms of communication available to transmit information concerning child abductions. The "Amber Alert" system is the cooperation between law enforcement agencies and broadcasters to disseminate urgent bulletins in the most serious child abduction cases via the national Emergency Alert System to air a description of the missing child and suspected abductor.
B. The corporation shall enter into an agreement with the state police to help distribute information provided by the state police. The corporation will transmit a message to all on-line retailers which will be displayed on the lottery terminal. The corporation will encourage retailers to print and post the abduction information received in their stores, thereby increasing the distribution and visibility of vital details about child abductions.
C. The agreement shall also include provisions to authorize the transmission of other information the state police may consider imperative to be distributed to the public relative to other abductions or state or national emergencies.
*Acts 2003, No. 229, §1.*
##### **§ 47:9012** Corporation legal representation {#sec-47-9012 omnilex-key=us-la-statutes--rs-title-47--47:9012}
The attorney general or a full-time assistant attorney general shall be the legal advisor to the corporation and the board, shall counsel and advise the corporation and the board, and shall represent the corporation in all legal proceedings. The corporation shall reimburse the attorney general for the cost of advising and representing the board and the corporation.
*Acts 1992, No. 515, §1, eff. June 25, 1992.*
##### **§ 47:9013** Commercial advertising on tickets {#sec-47-9013 omnilex-key=us-la-statutes--rs-title-47--47:9013}
A. The corporation may enter into contracts with any persons that provide for the placement of commercial advertising on tickets. For purposes of this Section, "commercial advertising" shall mean advertising intended for the sole benefit of the advertiser and shall not include promotional advertising intended for the benefit of the advertiser as well as the promotion of the sale of lottery tickets.
B. The nature of the advertising authorized in this Section and the procedures for its acceptance as well as the implementation of this Section shall be provided by rules adopted by the board of directors. The board shall retain, in its complete discretion, the authority to accept or reject any bid. Advertisements for tobacco and alcohol products shall not be accepted.
C. Implementation of this Section shall be in the manner provided in the procurement rules and regulations adopted by the board of directors pursuant to the authority granted by R.S. 47:9007 and 9028, and approved by the Legislative Oversight Committee as provided in R.S. 47:9019.
*Acts 1993, No. 885, §1.*
##### **§ 47:9015** Personnel program for employees; conflict of interest provisions; employment of specified persons by corporation prohibited {#sec-47-9015 omnilex-key=us-la-statutes--rs-title-47--47:9015}
A. The corporation shall establish and maintain a personnel program including rules
and regulations for its employees. The corporation may procure benefit programs or group
insurance plans and shall provide or arrange for a retirement plan. Employees of the
corporation shall serve at the pleasure of the president who shall determine their
compensation and benefits. The employees shall be subject to suspension, dismissal,
reduction in pay, demotion, transfer, or other personnel action at the discretion of the
president and shall not be subject to civil service provisions. The compensation of officers
at the division head level and above shall be determined by the board.
B. No officer or employee of the corporation or any spouse, sibling, ascendant, or
descendant thereof shall have a financial interest in any vendor doing business or proposing
to do business with the corporation.
C. No officer or employee of the corporation with decision-making authority shall
participate in any decision involving a retailer with whom the officer or employee has a
financial interest.
D. No officer or employee of the corporation who leaves the employ of the
corporation may represent any vendor, lottery retailer, sports wagering platform provider,
sports wagering service provider, sports wagering distributor, or retail establishment before
the corporation for a period of two years following termination of employment with the
corporation.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9016** Employee background investigation {#sec-47-9016 omnilex-key=us-la-statutes--rs-title-47--47:9016}
A. A background investigation shall be conducted by the chief security officer of the corporation or his agent or designee on every applicant who has reached the final selection process prior to employment by the corporation, which background investigation shall include testing the applicants for the presence of illegal controlled dangerous substances. Applicants shall be fingerprinted as a condition of employment. In addition, all division chiefs and deputy chiefs, directors of the corporation, and employees of the corporation performing duties primarily related to security matters, and, as required by the board, other employees' positions, prior to employment, shall be subject to a background investigation report conducted by the office of state police.
B. The office of state police shall be reimbursed by the corporation for the cost of investigations conducted pursuant to this Section.
C. No person who has been convicted of a felony, bookmaking or other forms of illegal gambling, or a crime involving moral turpitude shall be employed by the corporation. The board may by regulation provide for a definition of moral turpitude.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9017** Appeals; judicial review {#sec-47-9017 omnilex-key=us-la-statutes--rs-title-47--47:9017}
A. Any retailer, vendor, or applicant for a retailer or vendor contract aggrieved by an action of the president of the corporation may appeal that decision to the board within ten days of the decision of the president in accordance with the regulations of the board.
B. All appeals before the board shall be decided within five days after conclusion of the hearing.
C. Any person aggrieved by a decision of the board may appeal the decision to the district court of the parish in which the corporation is domiciled within ten days of the date of the decision of the board.
D. The district court shall hear appeals from the board and based upon the record of the board proceedings may reverse the decision of the board only if the appellant proves the decision to be:
(1) Clearly erroneous;
(2) Arbitrary and capricious;
(3) Procured by fraud;
(4) A result of substantial misconduct by the board, or a member thereof; or
(5) Contrary to the federal or state constitution or the provision of this Subtitle.
E. The district court may remand an appeal to the board to conduct further hearings necessary to adjudicate the appeal.
F. Any person who appeals the award of a major lottery procurement for the supply of a lottery ticket or an on-line lottery system shall be liable for all costs of appeal and defense in the event the appeal is denied or the contract award upheld. Costs of appeal and defense shall specifically include but not be limited to court costs, bond, legal fees, and loss of income to the corporation resulting from institution of the appeal if, upon the motion of the corporation, the court finds the appeal to have been frivolous.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 198, §1, eff. June 1, 1993.*
##### **§ 47:9018** Bond; letters of credit or other surety {#sec-47-9018 omnilex-key=us-la-statutes--rs-title-47--47:9018}
Whenever a bond is required for the protection of the corporation, letters of credit or other surety approved by the corporation may be utilized in lieu of a bond. All bonds or letters of credit shall be reviewed at least annually as to their solvency and sufficiency.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9019** Legislative oversight of corporation rules and regulations {#sec-47-9019 omnilex-key=us-la-statutes--rs-title-47--47:9019}
Legislative oversight of corporation rules and regulations shall be in
accordance with the provisions of R.S. 49:966.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §1, eff. June 29, 1995.*
##### **§ 47:9020** Bulk sale and purchase of on-line lotto lottery tickets; syndicates; investment {#sec-47-9020 omnilex-key=us-la-statutes--rs-title-47--47:9020}
The board shall promulgate administrative rules that define and prohibit the bulk sale of on-line lotto lottery tickets by a retailer and the bulk purchase of such tickets by an investment syndicate, investment group, or individual for investment purposes.
*Acts 1992, No. 953, §1; Acts 1993, No. 749, §1.*
##### **§ 47:9021** Toll-free telephone number to assist compulsive gamblers; printing on tickets; signs at retail outlets {#sec-47-9021 omnilex-key=us-la-statutes--rs-title-47--47:9021}
The corporation shall require as a part of any contract for the production or printing
of lottery tickets that each ticket include the toll-free telephone number made available by
the office of behavioral health of the Louisiana Department of Health to provide information
and referral services regarding compulsive or problem gambling. However, the requirements
of this Section shall not affect any lottery tickets that are part of the inventory that has been
delivered to retail licensees for sale or that have been printed but not yet delivered to retail
licensees for sale prior to August 15, 1993.
*Acts 1993, No. 200, §4; Acts 1997, No. 172, §3, eff. June 13, 1997; Acts 1999, No. 339, §3; Acts 2009, No. 384, §5, eff. July 1, 2010.*
##### **§ 47:9022** Publication of financial statements {#sec-47-9022 omnilex-key=us-la-statutes--rs-title-47--47:9022}
The corporation shall publish quarterly financial statements in the official journal of the state. Copies of the financial statements shall be forwarded to members of the House of Representatives and Senate within seven days after publication. In addition, the corporation shall quarterly publish expenditure statements including disposition of all funds expended by the corporation for any purpose.
*Acts 1993, No. 746, §1.*
#### **CHAPTER 4** PRIZES
##### **§ 47:9025** Prizes taxable; withholdings from prize; verification and payment; exceptions; unclaimed prize money; corporation liability; eligibility to purchase ticket and receive prize {#sec-47-9025 omnilex-key=us-la-statutes--rs-title-47--47:9025}
A. Proceeds of any lottery prize of five hundred dollars or more shall be subject to Louisiana state income tax. Any attachments, garnishments, or executions authorized and issued pursuant to law shall also be withheld if timely served upon the process agent of the corporation. This Section shall not apply to a retailer except for the payment of state or local tax.
B. The board shall adopt rules to establish a system of verifying the validity of tickets claimed to win prizes and to effect payment of such prizes, except that:
(1) Except as provided for in R.S. 47:9027, no prize, nor any portion of a prize, nor any right of any person to a prize awarded shall be assignable. Any prize, or portion thereof, remaining unpaid at the death of a prizewinner shall be paid to the estate of the deceased prizewinner or to the trustee of a trust established by the deceased prizewinner as settlor, if a copy of the trust document or instrument has been filed with the corporation, along with a notarized letter of direction from the settlor, and no written notice of revocation has been received by the corporation prior to the settlor's death. Following a settlor's death and prior to any payment to such a trustee, the corporation shall obtain from the trustee and each trust beneficiary a written agreement to indemnify and hold the corporation harmless with respect to any claims that may be asserted against the corporation arising from payment to or through the trust. Notwithstanding any other provisions of this Subtitle, any person, pursuant to an appropriate judicial order, shall be paid the prize to which a winner is entitled.
(2) No ticket shall knowingly be sold to any person under the age of twenty-one, but this Section does not prohibit the purchase of a ticket by a person twenty-one years of age or older for the purpose of making a gift to any person of any age. If the donee of a winning ticket is under the age of twenty-one years, the corporation shall direct payment to a member of the person's family who is twenty-one years of age or older, or to the legal representative of the person on behalf of such person. The person named as custodian shall have the same powers and duties as prescribed for a custodian pursuant to the uniform Transfers to Minors Act.
(3) No prize shall be paid arising from claimed tickets that are stolen, counterfeit, altered, fraudulent, unissued, produced or issued in error, unreadable, not received, unclaimed or not recorded by the corporation within applicable deadlines, lacking in captions that conform and agree with the play symbols as appropriate to the lottery game involved, or not in compliance with such additional specific rules and public or confidential validation and security tests of the corporation appropriate to the particular lottery game involved.
(4) No particular prize in any lottery game shall be paid more than once, and in the event of a binding determination that more than one claimant is entitled to a particular prize, the sole remedy of such claimants is the award to each of them an equal share in the prize.
(5) A holder of a winning ticket from a Louisiana lottery game or from a multistate or multisovereign lottery game shall claim a prize within one hundred eighty days after the drawing in which the prize was won. In any Louisiana lottery game or in a multistate or multisovereign lottery game in which the player may determine instantly if he has won or lost, he shall claim a prize within ninety days after the end of the lottery game. If a valid claim is not made for a prize within the applicable period, the prize shall constitute an unclaimed prize for purposes of Paragraph (3) of this Subsection.
(6) A person holding a winning lotto ticket in the amount of six hundred dollars or more from a lotto game must provide his or her name and city or area of residence to the corporation to claim a prize. When the prize claimant is a legal entity other than a natural person, the name and city or area of legal residence of each natural person holding an interest of any kind in the legal entity shall be provided to the corporation. Such information shall be deemed a public record as provided in R.S. 47:9006 and may be used by the corporation for publicity purposes.
C. No prize shall be paid upon a ticket purchased or sold in violation of this Subtitle. Any such prize shall constitute an unclaimed prize for purposes of Paragraph (3) of Subsection B.
D. Any unclaimed prize money shall be added to the pool from which future prizes are to be awarded or used for special prize promotions.
E. The corporation is discharged of all liability upon payment of a prize.
F. No ticket shall be purchased by and no prize shall be paid to any of the following persons: any member of the board of directors, officer, or employee of the corporation or to any spouse, child, brother, sister, or parent residing as a member of the same household in the principal place of abode of any such person.
Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 741, §1; Acts 1995, No. 1022, §1, eff. June 29, 1995; Acts 1998, 1st Ex. Sess., No. 146, §2; Acts 2007, No. 139, §1.
*AS APPEARS IN ENROLLED BILL. SEE R.S. 9:1785, 2204, AND 2276.
##### **§ 47:9026** Withholding of lottery prizes; child support arrearages; rules and regulations {#sec-47-9026 omnilex-key=us-la-statutes--rs-title-47--47:9026}
No later than January 1, 1992, the board shall promulgate rules and regulations providing for the withholding of lottery prizes of persons who have outstanding child support arrearages as reported to the corporation, beginning at prize levels to be determined by the board. The corporation may require any agency reporting current child support arrearages to the corporation to provide information relating to such arrearages in a manner, format, or record approved by the corporation. The corporation shall not be liable for withholding a lottery prize based upon child support arrearage information provided to it. Additionally, the corporation shall employ the same methods, procedures, and parameters to withhold lottery prizes for persons who have delinquent debt as defined in R.S. 47:1676(B)(4) which has been assigned to the office of debt recovery for collection. The corporation shall not be liable for withholding a lottery prize based upon delinquent debt information provided to it by the office of debt recovery.
*Acts 1991, No. 690, §1; Acts 2014, No. 816, §1.*
##### **§ 47:9027** Assignment of deferred lottery annuity prizes {#sec-47-9027 omnilex-key=us-la-statutes--rs-title-47--47:9027}
A. Under an appropriate judicial order, any prize, or any portion of a prize, or any
right of any person to a prize awarded, payable by the corporation in deferred annuity
payments, may be paid to any person other than the winner.
B. The right of a person to a prize payable by the corporation in deferred annuity
payments may be voluntarily assigned as a whole or in part, if the assignment is made to a
person designated in accordance with an order of the Nineteenth Judicial District Court of
East Baton Rouge Parish. Any such order shall be deemed an appropriate judicial order.
C. On the filing by the assignor or the assignee in the Nineteenth Judicial District
Court of East Baton Rouge Parish of a petition seeking approval of a voluntary assignment,
the court shall issue an order approving a voluntary assignment and directing the corporation
to make prize payments as a whole or in part to the assignee if the court finds all of the
following:
(1) The assignment is in writing, is executed by the assignor, and is by its terms
subject to the laws of this state.
(2) The assignor provides a sworn affidavit attesting that the assignor is of sound
mind, is in full command of the assignor's faculties, and is not acting under duress.
(3) The assignor has been advised about the assignment by an independent attorney
who is not related to and not compensated by the assignee or an affiliate of the assignee.
(4) The assignor understands that the assignor will not receive the prize payments
or parts of payments during the years assigned.
(5) The assignor understands and agrees, with regard to the assigned payments, that
the corporation, board of directors, and officials and employees of the corporation shall have
no further liability or responsibility for making the assigned payments.
(6) The assignee provides the assignor with a one-page disclosure statement that sets
forth in bold type not less than fourteen points in size the payments being assigned by
amount and payment date, the purchase price, the rate of discount to present value, assuming
daily compounding and funding on the contract date, and any origination or closing fee that
will be charged to the assignor.
(7) The contract of assignment expressly states that the assignor has three business
days after signing the contract to cancel the assignment.
(8) The assignor and assignee do not seek assignment for purposes of evading
creditors, judgments, or obligations of child support.
(9) The assignor and assignee have certified that neither of them has a child support
obligation or, if either does have a child support obligation, that no arrearage is due, and that
neither the assignor nor the assignee is obligated to repay any public assistance benefits or
overpayment of child support.
NOTE: Paragraph (C)(10)(intro. para.) eff. until Oct. 1, 2027. See Acts 2025, No. 477.
(10) The petition required by this Subsection, shall be accompanied by a certification
from a representative of the Department of Children and Family Services, office of children
and family services, stating any of the following:
NOTE: Paragraph (C)(10)(intro. para.) as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
*(10) The petition required by this Subsection shall be accompanied by a certification from a representative of the Department of Children and Family Services, office of child support, stating any of the following:*
(a) That the assignor or assignee does not currently have a child support arrearage,
or the assignor or assignee does not owe an obligation to repay any public assistance benefits
or an overpayment of child support benefits to the Department of Children and Family
Services.
(b) That the assignor or assignee does currently have a child support obligation and
that no arrearage is due to the Department of Children and Family Services.
NOTE: Subparagraph (C)(10)(c) eff. until Oct. 1, 2027. See Acts 2025, No. 477.
(c) That the assignor or assignee does currently have a child support arrearage, or the
assignor or assignee does owe an obligation to repay any public assistance benefits or an
overpayment of child support benefits to the Department of Children and Family Services.
The certification from the Department of Children and Family Services, office of children
and family services, shall be provided to the assignor and the assignee promptly upon the
request of the assignor or the assignee, and in no event more than ten business days after said
request is received by the Department of Children and Family Services, office of children
and family services.
NOTE: Subparagraph (C)(10)(c) as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
*(c) That the assignor or assignee does currently have a child support arrearage, or the assignor or assignee does owe an obligation to repay any public assistance benefits or an overpayment of child support benefits to the Department of Children and Family Services. The certification from the Department of Children and Family Services, office of children and family services, shall be provided to the assignor and the assignee promptly upon the request of the assignor or the assignee, and in no event more than ten business days after said request is received by the Department of Children and Family Services, office of child support.*
D. Written notice of the petition and proposed assignment and any court hearing
concerning the petition and proposed assignment shall be served on the corporation, which
shall be made a party thereto.
E.(1) The corporation, not later than ten days after receiving a certified copy of a
court order approving a voluntary assignment, shall send the assignor and the assignee
written confirmation of both of the following:
(a) The court-approved assignment.
(b) The intent of the corporation to rely on the assignment in making payments to the
assignee named in the order free from any attachments, garnishments, or executions.
(2) The corporation shall thereafter make payments in accordance with the
assignment.
F.(1) Neither the state nor the corporation, its board of directors, nor any of its
officials or employees shall be liable in any manner for any assigned payments made by the
corporation pursuant to this Section.
(2) The assignor and assignee shall hold harmless and indemnify the state, the
corporation, its board of directors, and its employees and agents from all claims, suits,
actions, complaints, or liabilities related to the assignment.
G. The corporation may establish a reasonable fee to defray administrative expenses
associated with assignments made under this Section, including a processing fee imposed by
a private annuity provider. The amount of the fee shall reflect the direct and indirect costs
of processing assignments.
H. The assignee shall notify the corporation of its business location and mailing
address for payment purposes and of any change in location or address during the entire
course of the assignment.
I. A court order or a combination of court orders issued pursuant to this Section may
not require the corporation to divide a single prize payment among more than three different
persons.
J. If the Internal Revenue Service or a court of competent jurisdiction issues a
determination letter, revenue ruling, or other public document declaring that the voluntary
assignment of prizes will affect the federal income taxation treatment of lottery prizewinners
who do not assign their prizes, the following shall occur:
(1) Within fifteen days after the corporation receives the letter, ruling, or other
document, the president of the corporation shall file a copy of it with the attorney general;
and
(2) A court shall not issue an order authorizing a voluntary assignment under this
Section.
K. This Section shall prevail over any inconsistent provision in R.S. 10:9-101
through 406 of the Louisiana Commercial Laws.
*Acts 2007, No. 139, §1; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.*
##### **§ 47:9028** Contracts; regulations of procurement; bidding and negotiation processes {#sec-47-9028 omnilex-key=us-la-statutes--rs-title-47--47:9028}
A. The corporation shall enter into its contracts for major procurements after competitive negotiation, bidding, or other procedure authorized pursuant to Louisiana Procurement Code, or the corporation may adopt special rules and regulations pursuant to the provisions of this Subtitle providing for special procedures whereby the Louisiana Lottery Corporation may make any class of procurement including the authority to negotiate a reduced price. Such procedures shall be designed to allow the selection of proposals that provide the greatest long-term benefit to the state, the greatest integrity for the corporation, and the best service and products for the public.
B. In its bidding and negotiation processes, the corporation may do its own bidding and procurement or may utilize the services of the division of administration central purchasing agency or other state agency or division. The president of the corporation may with approval of the board declare an emergency for purchasing purposes.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9029** 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; audits {#sec-47-9029 omnilex-key=us-la-statutes--rs-title-47--47:9029}
A.(1) All money received by the corporation from the sale of lottery tickets and all
other sources except for monies from sports wagering operations authorized pursuant to this
Subtitle, shall be deposited into a corporate operating account. Such account shall be
established in a fiscal agent or depository as defined in R.S. 49:319 and collateralized in the
manner provided by R.S. 49:321 and 322. The corporation may use all money in the
corporate operating account for the purposes of paying prizes and the necessary expenses of
the corporation and dividends to the state. The corporation shall estimate and allocate the
amount to be paid by the corporation to prize winners.
(2)(a) The investment of monies in the corporate operating account, other than the
amount specifically required for the purchase of securities for payment of deferred prizes
shall be invested in a manner prescribed by R.S. 49:327(B)(1)(a), (b), (c) and (d). Such
securities purchased as investments by the corporation shall be issued in the name of the
corporation and shall be safekept at a custodian financial institution or Federal Reserve Bank
domiciled in the state of Louisiana.
(b) The investment of monies in the corporate operating account, other than the
amount specifically required for the purchase of securities for deferred prize payments to
winners shall be invested only in securities in a manner prescribed by R.S. 49:327(B)(1)(a),
(b), (c), and (d). Such securities purchased as investments by the corporation shall be issued
in the name of the corporation and shall be safekept at a custodian financial institution
domiciled in the state of Louisiana or a Federal Reserve Bank.
(c) These instruments may be in varying maturities and may be in book-entry form.
(d) For the purpose of payment of deferred prizes to winners, the corporation may
only purchase those securities that are direct obligations of the United States Treasury in a
manner prescribed by R.S. 49:327(B)(1)(a).
(e) For the purpose of deferred prize payments to winners, the corporation shall
purchase or invest in only those securities that are direct obligations of the United States
Treasury.
NOTE: Paragraph (A)(3) eff. until contingency enumerated in §3 of Acts
2020, No. 318 is met. See Acts 2020, No. 318.
(3) Within twenty days following the close of each calendar month, the corporation
shall transfer to the Lottery Proceeds Fund in the state treasury the amount of net revenues
which the corporation determines are surplus to its needs. Net revenues or proceeds shall be
determined by deducting from gross revenues the payment costs incurred or estimated to be
incurred in the operation and administration of the lottery. This shall include the expenses
of the corporation and the costs resulting from any contract or contracts entered into for
promotional, advertising, or operational services or for the purchase or lease of lottery
equipment and materials, fixed capital outlays, and the payment of prizes to the holders of
winning tickets. After the first year of operation the corporation shall transfer each year not
less than twenty-five percent of gross revenues to the state treasury.
NOTE: Paragraph (A)(3) eff. when the contingency enumerated in §3 of Acts
2020, No. 318 is met. See Acts 2020, No. 318.
*(3) Within twenty days following the close of each calendar month, the corporation shall transfer to the Lottery Proceeds Fund in the state treasury the amount of net revenues which the corporation determines are surplus to its needs. Net revenues or proceeds shall be determined by deducting from gross revenues the payment costs incurred or estimated to be incurred in the operation and administration of the lottery. This shall include the expenses of the corporation and the costs resulting from any contract or contracts entered into for promotional, advertising, or operational services or for the purchase or lease of lottery equipment and materials, fixed capital outlays, and the payment of prizes to the holders of winning tickets. After the first year of operation the corporation shall transfer each year not less than thirty-five percent of gross revenues to the state treasury.*
B.(1) A Louisiana Lottery Proceeds Fund is hereby established in the state treasury.
Net lottery proceeds shall be credited to this fund as provided in Subsection A of this
Section. Monies credited to the Louisiana Lottery Proceeds Fund shall be invested by the
state in accordance with state investment practices and all earnings from such investments
shall accrue to this account. Except as provided in Paragraph (2) of this Subsection, no
monies shall be allotted or expended from this account unless pursuant to an appropriation
by the legislature in accordance with law.
(2) The state treasurer is authorized and directed to transfer annually an amount
equaling five hundred thousand dollars from the Lottery Proceeds Fund to the Compulsive
and Problem Gaming Fund established by R.S. 28:842.
C. The legislative auditor shall be responsible for an annual financial audit of the
books and records of the corporation. The corporation shall reimburse the legislative auditor
for the reasonable costs of any audits performed by him. The audit shall be completed within
ninety days after the close of the corporation's fiscal year. The legislative auditor may
contract with an independent, certified public accountant who meets the qualifications
existing to do business within the state of Louisiana to perform the audit. The legislative
auditor may, at any time, conduct such additional audits including performance audits, of the
corporation as he deems necessary or desirable. Contracts may be entered into for audit
services for a period not to exceed five years and the same firm shall not receive two
consecutive audit contracts. All such audit reports shall be filed with the governor, the
president of the Senate, and the speaker of the House of Representatives. The corporation
shall cooperate with the auditor or his representatives by giving them access to the facilities
and records of the corporation for the purpose of efficient compliance with their respective
responsibilities. With respect to any reimbursement that the corporation is required to pay
to any agency, the corporation shall enter into an agreement with such agency under which
the corporation shall pay to such agency an amount reasonably anticipated to cover such
reimbursable expenses or an advance of such expenses being incurred.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 934, §1; Acts 1992, No. 959, §1; Acts 1995, No. 811, §1; Acts 1995, No. 1215, §4, eff. July 1, 1995; Acts 1997, No. 585, §2, eff. July 1, 1998; Acts 2008, No. 694, §1; Acts 2020, No. 318, §§1, 2, see Act; Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9030** Acceptance and expenditure of monies by corporation; corporation to be self-sustaining and self-funded {#sec-47-9030 omnilex-key=us-la-statutes--rs-title-47--47:9030}
A. The corporation may accept and expend, in accordance with the provisions of this Subtitle, such monies as may be appropriated by the legislature or such monies as may be received from any source, including income from the corporation's operations, for effectuating its corporate purposes including the payment of the initial expenses of administration and operation of the corporation and the lottery.
B. After the repayment of any appropriated funds provided to the corporation by the state, the corporation shall be self sustaining and self-funded. Monies in the state general fund shall not be used or obligated to pay the expenses of the corporation or prizes of the lottery, and no claim for the payment of an expense of the lottery or prizes of the lottery may be made against any monies other than monies credited to the corporate operating account.
C. Federally insured financial institutions may be utilized by the corporation to distribute lottery tickets to retailers.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
#### **CHAPTER 5** RETAILERS
##### **§ 47:9050** 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 exemption {#sec-47-9050 omnilex-key=us-la-statutes--rs-title-47--47:9050}
A. The legislature hereby recognizes that to conduct a successful lottery, the corporation must develop and maintain a statewide network of lottery retailers that will serve the public convenience and promote the sale of tickets, while insuring the integrity of the lottery operations, games, and activities.
B. To govern the selection of lottery retailers, the board shall, by administrative regulation, develop a list of objective criteria upon which the selection of lottery retailers shall be based. Separate criteria shall be developed to govern the selection of retailers of instant tickets and on-line retailers. In developing these criteria, the board shall consider such factors as the applicant's financial responsibility, security of the applicant's place of business or activity, integrity, and reputation; however, the board shall not consider political affiliation, activities, or monetary contributions to political organizations or candidates for any public office. The criteria shall include but not be limited to the following:
(1) The applicant shall be current in payment of all taxes, interest, and penalties owed to any taxing political subdivision where the lottery retailer will sell lottery tickets.
(2) The applicant shall be current in filing all applicable tax returns and in payment of all taxes, interest, and penalties owed to the state of Louisiana, excluding items under formal appeal pursuant to applicable statutes, before a license is issued and before each renewal.
(3) No person, partnership, unincorporated association, corporation, or other business entity shall be selected as a lottery retailer for the sale of instant tickets or on-line games who:
(a) Has been convicted of a criminal offense related to the security or integrity of the lottery in this or any other jurisdiction.
(b) Has been convicted of any illegal gambling activity, false statements, false swearing, or perjury in this or any other jurisdiction, or convicted of any crime punishable by more than one year imprisonment or a fine of more than one thousand dollars, or both.
(c) Has been found to have violated the provisions of this Subtitle or any administrative regulation adopted hereunder, unless either ten years have passed since the violation, or the president and the board find the violation both minor and unintentional in nature.
(d) Is a vendor or an employee or agent of any vendor doing business with the corporation.
(e) Resides in the same household as an officer of the corporation.
(f) Has made a statement of material fact to the corporation, knowing such statement to be false.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2001, No. 716, §1, eff. July 1, 2001.*
##### **§ 47:9051** Selection of on-line retailer; qualification and disqualification {#sec-47-9051 omnilex-key=us-la-statutes--rs-title-47--47:9051}
A. In addition to the provisions of R.S. 47:9050, no person, partnership, unincorporated association, corporation, or other business entity shall be selected as an on-line lottery retailer who:
(1) Has been denied a license to sell instant tickets on the basis of objective criteria established by the board, or any provision of this Subtitle.
(2) Has failed to sell sufficient instant tickets to indicate that the location of an on-line game at his outlet would be of economic benefit to him or the lottery corporation.
B. The applicant shall not be engaged exclusively in the sale of lottery tickets. However, this Subsection does not preclude the corporation from contracting for the sale of lottery tickets with nonprofit, charitable organizations or units of local government in accordance with the provisions of this Subtitle.
C. Persons applying to become lottery retailers shall be charged a uniform application fee for each lottery outlet. Retailers chosen to participate in on-line games shall be charged a uniform annual fee for each on-line outlet.
D. Any lottery retailer contract executed pursuant to this Section may, for good cause, be suspended, revoked, or terminated by the president if the retailer is found to have violated any provision of this Subtitle or objective criteria established by the board. Review of such activities shall be in accordance with the procedures outlined in this Subtitle. All lottery retailer contracts shall be renewable annually after issuance unless sooner cancelled or terminated.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9052** Retail vendor certificates {#sec-47-9052 omnilex-key=us-la-statutes--rs-title-47--47:9052}
A. After one year of operation, any retailer who purchased or leased on-line equipment pursuant to this Subtitle and whose sales are equal to or greater than the statewide average of sales of on-line retailers may be reimbursed the cost of the purchase or lease by the corporation as authorized by rule and regulation of the board. The board may purchase the terminals of other retailers who purchased their equipment if the board determines that such purchase is in the best interest of the lottery.
B. No lottery retailer contract awarded pursuant to this Subtitle shall be transferable or assignable. No lottery retailer shall contract with any person for lottery goods or services except with the approval of the board.
C. Each lottery retailer shall be issued a lottery retailer certificate which shall be conspicuously displayed at the place where the lottery retailer is authorized to sell lottery tickets. Lottery tickets shall only be sold by the retailer at the location stated on the lottery retailer certificate.
D. A member of the legislature who meets the same requirements as any other applicant to be a retailer may be granted a retail contract to sell lottery tickets or participate in any other lottery game operations.
E. For the convenience of the public, all retailers may pay winners up to six hundred dollars after performing validation procedures appropriate to the lottery game involved. Lottery tickets shall be exempt from the state and local sales and use tax.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9053** Letter of credit or bond of retailer; content of contracts; powers of president {#sec-47-9053 omnilex-key=us-la-statutes--rs-title-47--47:9053}
The corporation shall require each retailer to post a letter of credit or a bond with the corporation using a surety acceptable to the corporation in an amount not to exceed twice the average lottery ticket sales of the retailer for the period within which the retailer is required to remit lottery funds to the corporation. For the first ninety days of sales of a new retailer, the amount of the bond shall not exceed twice the average estimated lottery ticket sales for the period within which the retailer is required to remit lottery funds to the corporation. This Section does not apply to lottery tickets which are prepaid by the retailers. The corporation may facilitate the purchase of letters of credit by establishing retailer pools for the purchase of bonds and letters of credit for retailers.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9054** Content of retailer contracts; contract cancellation by president {#sec-47-9054 omnilex-key=us-la-statutes--rs-title-47--47:9054}
A. Any contract executed by the corporation pursuant to this Subtitle shall specify the reasons for which any contract may be cancelled, suspended, revoked, or terminated by the corporation, which reasons shall include but not be limited to:
(1) Commission of a violation of this Subtitle or administrative regulations adopted pursuant thereto.
(2) Failure to accurately account for lottery tickets, revenues, or prizes as required by the corporation.
(3) Commission of any fraud, deceit, or misrepresentation.
(4) Insufficient sale of tickets.
(5) Conduct prejudicial to public confidence in the lottery.
(6) The vendor filing for or being placed in bankruptcy or receivership.
(7) Any material change in any matter considered by the corporation in executing the contract with the retailer.
(8) Failure to meet any of the objective criteria established by the board pursuant to this Subtitle.
B. If, in the discretion of the president, cancellation, denial, revocation, suspension, or rejection of renewal of a lottery retailer contract is in the best interests of the lottery, the public welfare, or the state of Louisiana, the president may cancel, suspend, revoke, or terminate, after notice and a hearing, any contract issued pursuant to this Subtitle. Such contract may, however, be temporarily suspended by the president without prior notice, pending any prosecution, hearing, or investigation, whether by a third party or by the president. A contract may be suspended, revoked, or terminated by the president for any one or more of the reasons enumerated in this Section.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9055** Proceeds from ticket sales; retailers' deposit of lottery proceeds; liability of lottery retailers; commingling of funds prohibited; priority of debt to corporation {#sec-47-9055 omnilex-key=us-la-statutes--rs-title-47--47:9055}
A.(1) All proceeds from the sale of lottery tickets received by a lottery retailer shall constitute a trust fund until paid to the corporation either directly or through the corporation's authorized collection representative. A lottery retailer shall have a fiduciary duty to preserve and account for lottery proceeds and lottery retailers shall be personally liable for all proceeds. Proceeds shall include unsold instant tickets received by a lottery retailer and cash proceeds of sale of any lottery products, net of allowable sales commissions and credit for lottery prizes to winners by lottery retailers. Sales proceeds and unused instant tickets shall be delivered to the corporation or its authorized collection representative upon demand.
(2) The corporation shall, by administrative regulation, require retailers to place all lottery proceeds due the corporation in accounts in institutions insured by the Federal Deposit Insurance Corporation not later than the close of the next banking day after the date of their collection by the retailer until the date they are paid over to the corporation. The corporation may require a retailer to establish a single separate electronic funds transfer account, where available, for the purpose of receiving monies from ticket sales, making payments to the corporation, and receiving payments from the corporation. Unless otherwise authorized in writing by the corporation, each lottery retailer shall establish a separate bank account for lottery proceeds which shall be kept separate and apart from all other funds and assets and shall not be commingled with any other funds or assets.
(3) This Section shall apply to all lottery tickets generated by computer terminal or other electronic devices and any other tickets delivered to lottery retailers.
B. Whenever any person who receives proceeds from the sale of lottery tickets in the capacity of a lottery retailer becomes insolvent, or dies insolvent, the proceeds due the corporation from such person or his estate shall have preference over all debts or demands.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9056** Computation of retailer's rental payments {#sec-47-9056 omnilex-key=us-la-statutes--rs-title-47--47:9056}
If a lottery retailer's rental payments for the business premises are contractually computed, in whole or in part, on the basis of a percentage of retail sales, and such computation of retail sales is not explicitly defined to include sales of tickets in a state lottery, the compensation received by the lottery retailer from the lottery shall be considered the amount of the retail sale for purposes of computing the rental payment.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9057** Ticket price; gift, sale, or business promotion; location of sale {#sec-47-9057 omnilex-key=us-la-statutes--rs-title-47--47:9057}
A. No person shall sell a ticket at a price other than established by the corporation, unless authorized in writing by the president. No person other than a duly certified lottery retailer shall sell lottery tickets, but this shall not be construed to prevent a person who may lawfully purchase tickets from making a gift of lottery tickets to another. Nothing in this Subtitle shall be construed to prohibit the corporation from designating certain of its agents and employees to sell lottery tickets directly to the public.
B. Lottery tickets may be given by merchants as a means of promoting goods or services to customers or prospective customers subject to approval by the corporation.
C. No lottery retailer shall sell a ticket except from the locations listed in his contract.
D. No lottery tickets shall be sold at state of Louisiana safety rest areas.*
Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
*DEFINED IN R.S. 48:461.1(g).
##### **§ 47:9058** Toll-free telephone assistance for compulsive gamblers; posting of signs on premises {#sec-47-9058 omnilex-key=us-la-statutes--rs-title-47--47:9058}
The corporation shall require the posting of one or more signs on licensed premises at each point of entry into areas where lottery tickets are sold to inform patrons of a toll-free telephone number available to provide information and referral services regarding compulsive or problem gambling. Failure by the owner of the licensed premises to post and maintain such a sign or signs shall be cause for the imposition of a fine not to exceed one thousand dollars per day.
*Acts 1997, No. 1192, §5.*
#### **CHAPTER 6** VENDORS
##### **§ 47:9060** 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 contracts {#sec-47-9060 omnilex-key=us-la-statutes--rs-title-47--47:9060}
A. The corporation may purchase, lease, or lease-purchase such goods or services as are necessary for effectuating the purposes of this Subtitle. Major procurements which are leases, purchases, and lease-purchases shall be reported to the Joint Legislative Committee on the Budget as required by this Subtitle. The corporation shall not contract with any person or entity for the total operation and administration of the state lottery, but it may make procurements which integrate functions such as lottery game design, lottery ticket distribution to retailers, supply of goods and services, and advertising. In all procurement decisions, the corporation shall take into account the particularly sensitive nature of the state lottery and shall act to promote and ensure security, honesty, fairness, and integrity in the operation and administration of the lottery and the objectives of raising net proceeds for the benefit of the public.
B. The corporation shall investigate the financial responsibility, security, and integrity of any lottery system vendor who submits a bid, proposal, or offer as part of a major procurement. At the time of submitting such bid, proposal, or offer to the corporation, the corporation may require the following items:
(1) A disclosure of the vendor's name and address and, as applicable, the name and address of the following:
(a) If the vendor is a corporation, the officers, directors, and each stockholder in such corporation; however, in the case of owners of equity securities of a publicly traded corporation, only the names and addresses of those known to the corporation to own beneficially five percent or more of such securities need be disclosed.
(b) If the vendor is a trust, the trustee and all persons entitled to receive income or benefit from the trust.
(c) If the vendor is an association, the members, officers, and directors.
(d) If the vendor is a partnership or joint venture, all of the general partners, limited partners, or joint venturers.
(2) A disclosure of all the states and jurisdictions in which the vendor does business, and the nature of the business for each such state or jurisdiction.
(3) A disclosure of all the states and jurisdictions in which the vendor has contracts to supply gaming goods or services, including but not limited to lottery goods and services, and the nature of the goods or services involved for each such state or jurisdiction.
(4) A disclosure of all the states and jurisdictions in which the vendor has applied for, has sought renewal of, has received, has been denied, has pending, or has had revoked a gaming license of any kind, or had fines or penalties assessed their license, contract, or operation, and the disposition of such in each such state or jurisdiction. If any lottery or gaming license or contract has been revoked or has not been renewed or any lottery or gaming license or application has been either denied or is pending and has remained pending for more than six months, all of the facts and circumstances underlying the failure to receive such a license shall be disclosed.
(5) A disclosure of the details of any finding of plea, conviction, or adjudication for guilt, in a state or federal court, of the vendor for any felony or any other criminal offense other than a traffic violation.
(6) A disclosure of the details of any bankruptcy, insolvency, reorganization, corporate or individual purchase or takeover of another corporation, including bonded indebtedness, or any pending litigation of the vendor.
(7) Such additional disclosures and information as the corporation may determine to be appropriate for the procurement involved. If the vendor subcontracts any substantial portion of the work to be performed under the contract to a subcontractor, the vendor shall disclose all of the information required by this Subsection for the subcontractor as if the subcontractor were itself a vendor.
C. The corporation shall not enter into a contract for a procurement with any lottery system vendor who has not complied with the disclosure requirements described in Subsection B of this Section, and any contract with such a vendor is unenforceable. Any contract with a vendor who does not comply with such requirements for periodically updating such disclosures during the tenure of contract as may be specified in such contract shall be terminated by the corporation. The provision of this Section shall be construed broadly and liberally to achieve the ends of full disclosure of all information necessary to allow for a full and complete evaluation by the corporation of the competence, integrity, background, and character of vendors for major procurements.
D.(1) A contract shall not be entered into with any vendor who has been found guilty of a felony related to the security or integrity of the lottery in this or any other jurisdiction.
(2) A contract shall not be entered into with any vendor who has not first obtained a signed tax clearance from the secretary of the Department of Revenue indicating that the vendor is current in filing all applicable tax returns and in payment of all taxes, interest and penalties owed to the state of Louisiana, excluding items under formal appeal pursuant to applicable statutes.
E. Each vendor shall, at the execution of the contract with the corporation, post a performance bond or letter of credit from a bank acceptable to the corporation, in an amount established by the corporation. In lieu of the bond, a vendor may, to assure the faithful performance of its obligations, deposit and maintain with the corporation securities that are interest bearing or accruing and that are rated in one of the three highest classifications by an established nationally recognized investment rating service. Securities eligible under this Subsection are limited to:
(1) Certificates of deposit issued by solvent banks or savings associations approved by the corporation and which are organized and existing under the laws of this state or under the laws of the United States.
(2) United States bonds, notes, and bills for which the full faith and credit of the government of the United States is pledged for the payment of principal and interest.
(3) Corporate bonds approved by the corporation. The corporation which issued the bonds shall not be an affiliate or subsidiary of the depositor. Such securities shall be held in trust.
F. Every contract entered into by the corporation pursuant to this Section shall contain a provision for payment of liquidated damages to the corporation for any breach of contract by the vendor.
G. Each vendor shall be qualified to do business in this state and shall file appropriate tax returns as provided by the laws of this state. All contracts under this Section shall be governed by the laws of this state.
H. No member of the legislature individually, nor any corporation, partnership, or other legal entity in which he has an ownership interest of ten percent or more shall be a vendor.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 674, §1; Acts 2001, No. 716, §1, eff. July 1, 2001.*
#### **CHAPTER 7** CRIMINAL BACKGROUND INVESTIGATIONS
##### **§ 47:9065** Criminal background investigations; duties of corporation or its security division {#sec-47-9065 omnilex-key=us-la-statutes--rs-title-47--47:9065}
A. The Louisiana Department of Public Safety and Corrections, office of state police, shall perform full criminal background investigations on all potential vendors and potential employees of the corporation at the level of division director and above, and at any level within the division of security, and, as required by the board, on any other employee of the corporation. The corporation shall reimburse the office of state police for the actual costs of such investigations.
B. The corporation or its division of security shall:
(1) Conduct criminal background investigations and credit investigations on all potential retailers and investigate all potential employees of the corporation not referred to in Subsection A of this Section or not investigated by the office of state police.
(2) Supervise ticket validation and lottery drawings.
(3) Inspect at times determined solely by the division the facilities of any vendor in order to determine the integrity of the vendor's product and in order to determine whether the vendor is in compliance with its contract.
(4) Report any suspected violations of this Subtitle to the appropriate district attorney, or the attorney general and law enforcement agencies.
(5) Upon request, provide assistance to any district attorney, the attorney general, or law enforcement agency investigating a violation of this Subtitle.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
#### **CHAPTER 8** LOTTERY CRIMES, PENALTIES, AND PROHIBITED ACTS
##### **§ 47:9070** Sale to minors {#sec-47-9070 omnilex-key=us-la-statutes--rs-title-47--47:9070}
A.(1) No lottery retailer and no agent, associate, employee, representative, or servant of any such person shall sell a lottery ticket to any person under the age of twenty-one years, unless the person submits any one of the following forms of identification which establish the age of the person as twenty-one years or older:
(a) A valid, current, Louisiana driver's license which contains a photograph of the person presenting the driver's license.
(b) A valid, current, driver's license of another state which contains a photograph of the person and birth date of the person submitting the driver's license.
(c) A valid, current, special identification card issued by the state of Louisiana pursuant to R.S. 40:1321 containing a photograph of the person submitting the identification card.
(d) A valid, current, passport or visa issued by the federal government or another country or nation that contains a permanently attached photograph of the person and the date of birth of the person submitting the passport or visa.
(e) A valid, current, military or federal identification card issued by the federal government containing a photograph of the person and date of birth of the person submitting the identification card.
(2) Each form of identification listed in Paragraph (1) must on its face establish the age of the person as twenty-one years of age or older, and there must be no reason to doubt the authenticity or correctness of the identification. No form of identification mentioned in Paragraph (1) shall be accepted as proof of age if it is expired, defaced, mutilated, or altered. If the driver's license, state identification card, or lawful identification submitted is a duplicate, the person shall submit additional identification which contains the name, date of birth, and photograph of the person.
(3) An educational institution identification card, check-cashing identification card, or employee identification card shall not be considered as lawful identification for the purposes of this Subsection.
B. Any person who knowingly sells a lottery ticket to a person under twenty-one years of age shall be fined not less than one hundred dollars nor more than five hundred dollars for the first offense and, for each subsequent offense, not less than two hundred dollars or more than one thousand dollars.
C.(1) It is unlawful for any person under twenty-one years of age to purchase a lottery ticket.
(2) Whoever violates the provisions of this Subsection shall be fined not more than one hundred dollars.
(3) Any person apprehended while violating the provisions of this Subsection shall be issued a citation by the apprehending law enforcement officer, which shall be paid in the same manner as provided for the offenders of local traffic violations.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1998, 1st Ex. Sess., No. 146, §2; Acts 1999, No. 523, §1.*
##### **§ 47:9071** False or altered lottery tickets {#sec-47-9071 omnilex-key=us-la-statutes--rs-title-47--47:9071}
A. Any person, with intent to defraud, who falsely makes, alters, forges, utters, passes, or counterfeits a state lottery ticket shall be punished as provided in Subsection B.
B. Any person who influences or attempts to influence the winning of a prize through the use of coercion, fraud, deception, or tampering with lottery equipment or materials shall be punished by imprisonment at hard labor for not less than five years and not more than twenty years without benefit of probation, parole, or suspension of imposition of sentence.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9072** Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors {#sec-47-9072 omnilex-key=us-la-statutes--rs-title-47--47:9072}
A. The corporation, members of the board of directors, officers of the corporation, and any vendor of computer services to the corporation shall not directly or indirectly organize, participate in, contribute to, endorse, campaign for or against, support, or oppose any proposition, a political action committee, elected official, or a candidate for public office, or ask or solicit another person to do any of those acts.
B. No person who receives goods, services, monies, or rights having monetary value in excess of fifty dollars pursuant to any contract with the corporation, and no agent, officer, employee, shareholder, or partner of such person, shall pay money or service, or other thing of value, to or for the benefit of any agent, or officer, or employee of the corporation, or to any person having the authority to appoint or to confirm the appointment of any agent, officer, and employee of the corporation on account of, in consideration for, or to induce the corporation to enter into any contract or make such appointment or selection.
C. No former member of the board or officer of the corporation, or a corporation or other entity owned in whole or in part by a former board member or corporation officer, shall solicit or accept employment or enter into a contract for compensation of any kind with a vendor of the corporation within two years after termination of service with the corporation.
D. The name of any individual who is a board member or an officer or an employee of the corporation shall not appear upon any lottery ticket, lottery game, lottery form, or paper used in playing any lottery game.
E. Violation of any provision of this Section by a member of the board or an officer of the corporation shall constitute cause for removal from office or dismissal from employment.
F. The provisions of Subsections A and E of this Section shall not apply to ex officio members of the board of directors.
G. The state agency responsible for the administration and enforcement of ethics laws for public employees shall administer and enforce the provisions of this Section. The procedures and penalties provided for in the Code of Governmental Ethics shall apply to the administration and enforcement of the provisions of this Section.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 685, §1; Acts 1996, 1st Ex. Sess., No. 64, §7, eff. Jan. 1, 1997.*
##### **§ 47:9073** Skimming of lottery proceeds {#sec-47-9073 omnilex-key=us-la-statutes--rs-title-47--47:9073}
A. Skimming of lottery proceeds is the intentional excluding, or the taking of any action in an attempt to exclude, any thing or its value from the deposit, counting, collection, or computation of gross revenues or net proceeds from lottery activities.
B. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed or to be skimmed is less than one thousand dollars may be imprisoned, with or without hard labor, for not more than five years, or may be fined not more than five thousand dollars, or both.
C. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed, or to be skimmed, is one thousand dollars or more but less than ten thousand dollars, shall be imprisoned at hard labor for not less than three years nor more than ten years without benefit of probation, parole, or suspension of sentence, and may be fined not more than twenty-five thousand dollars.
D. Whoever commits the crime of skimming lottery proceeds when the amount skimmed, or to be skimmed, is ten thousand dollars or more shall be imprisoned at hard labor for not less than ten years and not more than twenty-five years without benefit of probation, parole, or suspension of sentence, and may be fined not more than fifty thousand dollars.
E. The provisions of Code of Criminal Procedure Article 893 do not apply to persons convicted of violating the provisions of this Section.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9074** Crime of false statements relating to a lottery {#sec-47-9074 omnilex-key=us-la-statutes--rs-title-47--47:9074}
No person shall knowingly or intentionally make a material false statement in any application for a license or proposal to conduct lottery activities or make a material false entry in any book or record which is compiled or maintained or submitted to the corporation pursuant to the provisions of this Subtitle. Any person who violates the provisions of this Section may be imprisoned at hard labor for not less than five and not more than ten years without benefit of probation, parole, or suspension of imposition of sentence and may be fined an amount not to exceed twenty-five thousand dollars or the dollar amount of the false entry or statement, whichever is greater.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9075** Illegal lottery devices {#sec-47-9075 omnilex-key=us-la-statutes--rs-title-47--47:9075}
A. Illegal lottery devices as described in this Section are per se gambling devices and contraband.
B. As used in this Section, the term "illegal lottery device" means:
(1) Forged, counterfeit, or stolen, or improperly issued or illegally possessed lottery tickets.
(2) Any device of any sort whatsoever which utilizes a cathode ray tube or video screen upon which symbols, numbers, cards, figures, facsimiles, or data appear for observation by the player and which is equipped with either:
(a) A cash automatic payout device, or
(b) A capability, design, device, or programming capable of releasing free games, credits, or replays and a capability, design, device, or programming to record the free games, credits, or free plays so released.
(3) Any video device which accepts coins or credits for the purpose of advancing the odds or benefits to the player for successful completion of the object of play, or which may award a cumulative total in excess of fifteen free games or replays.
C. All law enforcement officers of municipal police forces, sheriffs' departments, and the office of state police may confiscate and immediately destroy all illegal lottery devices or other video machines used for illegal gambling that come to their attention.
D. Any video lottery device or equipment in possession of a licensed manufacturer, seller, distributor, transporter, or repairman in this state shall not be subject to confiscation and destruction unless such device or equipment is being used for unlawful gambling activities.
E. Any law enforcement agency which seizes any illegal lottery device in accordance with this Section may, in lieu of the immediate destruction of the device, file a petition in the district court where the device was seized seeking a judicial determination that the seized device is an illegal lottery device. The petition shall require the persons and entities from whom the device was seized and such other persons as the agency believes may have an interest in the device to appear and show cause why the seized device should not be destroyed as an illegal lottery device.
F. The provisions of this Section shall not apply to electronic bingo machines the possession and use of which has been authorized and licensed pursuant to R.S. 33:4861.17 or to any lottery game or equipment authorized pursuant in the Subtitle.
G. Neither the state nor any political subdivision, agency, agent, or enforcement officer thereof shall be liable civilly or criminally for the destruction of any illegal lottery device.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
#### **CHAPTER 9** TRANSPORTATION OF LOTTERY DEVICES - DECLARATION
##### **§ 47:9080** State declaration of exemption from provisions of certain federal statutes {#sec-47-9080 omnilex-key=us-la-statutes--rs-title-47--47:9080}
Pursuant to 15 U.S.C. 1171 through 1177, the state of Louisiana, acting by and through its duly elected and qualified members of its legislature, does hereby in this Section, declare that the state of Louisiana or the portions within which lottery operations are authorized are exempt from the provisions of 15 U.S.C. 1171 through 1177 as said provisions pertain to, regulate, restrict, or prohibit the transportation into the state of Louisiana of lottery supplies, equipment, and devices approved or authorized by the provisions of this Subtitle.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
##### **§ 47:9081** Legal shipments of lottery devices into state {#sec-47-9081 omnilex-key=us-la-statutes--rs-title-47--47:9081}
All shipments of lottery supplies, equipment, and devices into any parish of the state of Louisiana within which lottery operations are authorized shall be deemed legal shipments of such devices for purposes of federal law.
*Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.*
#### **CHAPTER 10** LOUISIANA LOTTERY CORPORATION SPORTS WAGERING
##### **§ 47:9091** Conduct and administration of sports wagering; powers and duties of corporation; applicability authorizes contracts {#sec-47-9091 omnilex-key=us-la-statutes--rs-title-47--47:9091}
A. Any permit obtained or issued pursuant to the provisions of this Chapter is
expressly declared by the legislature to be a pure and absolute revocable privilege and not
a right, property or otherwise, under the constitution of the United States or of the state of
Louisiana. Further, the legislature declares that no holder of any permit acquires any vested
interest or right therein or thereunder.
B. The corporation shall contract with a sports wagering platform provider for the
operation of a sports book. The sports book operated on behalf of the corporation shall be
a separate and distinct responsibility and operation from lottery gaming. Any sports wagering
offered to consumers in this state pursuant to the provisions of this Subtitle shall be through
the use of a sports wagering mechanism, website, or mobile application.
C. The corporation shall, in accordance with the Administrative Procedure Act,
promulgate rules, forms, and procedures necessary to implement, administer, and regulate
sports wagering authorized pursuant to this Subtitle. The rules shall include:
(1) Qualifications, standards, and procedures for permitting sports wagering platform
providers, sports wagering service providers, distributors, manufacturers, vendors, suppliers,
personnel, and retail establishments pursuant to this Subtitle.
(2) Standards and procedures for renewing, suspending, and revoking permits.
(3) Guidelines for the acceptance of sports wagers.
(4) The maximum number and amount of wagers which may be accepted by a sports
wagering mechanism from any one patron on any one event.
(5) Prohibitions on unilaterally rescinding wagers.
(6) The type of wagering tickets used, information required to be printed on the
ticket, and methods for issuing tickets.
(7) The types of records required to be kept and the length of time records shall be
retained.
(8) Requirements that a sports wagering platform provider comply with anti-money
laundering standards.
(9) Internal controls for all aspects of electronic wagering, including procedures for
system integrity, system security, operations, accounting, and reporting of problem gamblers.
(10) Establish suitability requirements for applicants and permittees pursuant to this
Chapter.
(11) Establish standards and a procedure for approval of retail establishment permits
to host sports wagering mechanisms.
D. Chapters 6, 7, and 8 of this Subtitle shall apply to all sports wagering conducted
pursuant to this Chapter.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9092** Reporting {#sec-47-9092 omnilex-key=us-la-statutes--rs-title-47--47:9092}
The corporation shall produce an annual report and distribute the report to the
legislature. The report shall include the impact of sports wagering on sports events, retail
establishments, problem gamblers, and on the gambling addiction in Louisiana. The report
shall be prepared by a private organization or entity with expertise in serving the needs of
persons with gambling addictions.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9093** Permitting; other requirements {#sec-47-9093 omnilex-key=us-la-statutes--rs-title-47--47:9093}
A. No person, business, or legal entity shall operate a sports book on behalf of the
corporation without first being permitted in accordance with this Subtitle. To conduct
business with the corporation related to sports wagering authorized pursuant to this Subtitle,
all sports wagering service providers, distributors, manufacturers, vendors, suppliers,
personnel, or retail establishments shall be permitted in accordance with the Subtitle.
B. All sports wagering platform providers requesting a permit pursuant to this
Chapter shall be permitted by the corporation only if the applicant meets the suitability
standards provided for in R.S. 47:9094.
C. The corporation shall provide by administrative rules the qualifications and
suitability standards for sports wagering service providers, distributors, manufacturers,
vendors, suppliers, personnel, and retail establishments.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9094** Suitability; sports wagering platform providers {#sec-47-9094 omnilex-key=us-la-statutes--rs-title-47--47:9094}
A. No person shall be eligible to obtain a sports wagering platform provider permit
pursuant to this Subtitle unless the applicant has demonstrated by clear and convincing
evidence to the corporation that he is suitable. For the purposes of this Subtitle, "suitable"
means the applicant or permittee is:
(1) A person of good character, honesty, and integrity.
(2) A person whose prior activities, criminal record, if any, reputation, habits, and
associations do not pose a threat to the public interest of this state or to the effective
regulation and control of gaming, or create or enhance the dangers of unsuitable, unfair, or
illegal practices, methods, and activities in the conduct of gaming or carrying on of the
business and financial arrangements incidental thereto.
(3) Capable of and likely to conduct the activities for which the applicant or
permittee is approved or permitted pursuant to the provisions of this Subtitle.
(4) Not disqualified pursuant to the provisions of Subsection B of this Section.
B. The corporation shall not grant approval or a permit pursuant to the provisions of
this Subtitle to any person who is disqualified on the basis of the following criteria:
(1) The conviction or a plea of guilty or nolo contendere by the applicant or any
person required to be suitable under the provisions of this Subtitle for any of the following:
(a) Any offense punishable by imprisonment of more than one year.
(b) Theft or attempted theft, illegal possession of stolen things, or any offense or
attempt involving the misappropriation of property or funds.
(c) Any offense involving fraud or attempted fraud, false statements or declarations.
(d) Gambling as defined by the laws or ordinances of any municipality, any parish
or county, any state, or of the United States.
(e) A crime of violence as defined in R.S. 14:2(B).
(2) A current prosecution or pending charge against the person in any jurisdiction for
any offense listed in Paragraph (1) of this Subsection.
(3) The person is not current in filing all applicable tax returns and in the payment
of all taxes, penalties, and interest owed to the state of Louisiana or any political subdivision
of Louisiana, excluding items under formal appeal.
(4) The failure to provide information and documentation to reveal any fact material
to a suitability determination, or the supplying of information which is untrue or misleading
as to a material fact pertaining to the suitability criteria.
C.(1) In the awarding of a permit pursuant to the provisions of this Subtitle, a
conviction or plea of guilty or nolo contendere by the applicant shall not constitute an
automatic disqualification as otherwise required pursuant to the provisions of Subparagraphs
(B)(1)(a) through (d) of this Section if either of the following are true:
(a) Ten or more years have elapsed between the date of application and the
successful completion or service of any sentence, deferred adjudication, or period of
probation or parole.
(b) Five or more years have elapsed between the date of application and the
successful completion of any sentence, deferred adjudication, or period of probation or parole
and the conviction for an offense defined in Subparagraph (B)(1)(b) of this Section was a
misdemeanor offense.
(2) The provisions of Paragraph (1) of this Subsection shall not apply to any person
convicted of a crime of violence as defined in R.S. 14:2(B).
(3) Notwithstanding any provision of law to the contrary, the corporation may
consider the seriousness and circumstances of any offense, arrest, or conviction in
determining suitability in accordance with Subsection A of this Section.
D. An applicant who is not disqualified as a result of Subsection B of this Section
shall be required to demonstrate to the corporation that he otherwise meets the remaining
requirements for suitability, particularly those contained in Paragraphs (A)(1) through (3) of
this Section. Evidence of, or relating to, an arrest, summons, charge, or indictment of an
applicant, or the dismissal thereof, may be considered by the corporation even if the arrest,
summons, charge, or indictment results in acquittal, deferred adjudication, probation, parole,
or pardon.
E. A person who has been found unsuitable or whose permit has been revoked, in
this state or any other jurisdiction, may not apply for a permit or a finding of suitability for
five years from the date there was a finding of unsuitability, or the permit was revoked,
unless the corporation allows the application for good cause shown. The corporation shall
promulgate rules necessary to carry out the provisions of this Section.
F. All permittees and other persons found suitable by the corporation shall maintain
suitability throughout the term of the permit. In the event of a current prosecution of an
offense as provided in Paragraph (B)(2) of this Section, the corporation shall have the
discretion to defer a determination on a person's continuing suitability pending the outcome
of the proceedings provided that if a decision is deferred pending such outcome the
corporation may take such action as is necessary to protect the public trust, including the
suspension of any permit.
G. All permittees and any other persons required to be found suitable shall have a
continuing duty to inform the corporation of any possible violation of this Subtitle and of any
rules adopted by the corporation. No person who so informs the corporation of a violation
or possible violation shall be discriminated against by the applicant or permittee because of
supplying such information.
H.(1)(a) Any person who has or controls directly or indirectly five percent or more
ownership, income, or profit or economic interest in an entity which has or applies for a
sports wagering platform provider permit pursuant to the provisions of this Subtitle, or who
receives five percent or more revenue interest in the form of a commission, finder's fee, loan
repayment, or any other business expense related to the gaming operation, or who has the
ability or capacity to exercise significant influence over a permittee or other person required
to be found suitable pursuant to the provisions of this Subtitle, shall meet all suitability
requirements and qualifications pursuant to the provisions of this Subtitle.
(b) In determining whether a person has significant influence for purposes of this
Section, the corporation may consider but is not limited to the following: management and
decision-making authority; operational control; financial relationship; receipt of gaming
revenue or proceeds; financial indebtedness; and gaming related associations.
(2)(a) A lessor of immovable property forming any part of the complex of a sports
wagering operation pursuant to this Subtitle is required to submit to suitability.
(b) Notwithstanding anything contained in this Chapter to the contrary, the
obligations to the corporation of the real estate lessor of a permittee who receives less than
two percent of the net gaming proceeds of a permittee and who is not involved in the day-to-day operations of the permittee shall be to provide such financial information,
documentation, and necessary release forms for the corporation to make a determination that
no person who fails to meet suitability requirements is receiving any funds received by the
lessor from the permittee, or is participating in the management of the affairs or business
operations of the lessor.
I. If the corporation finds that an individual owner or holder of a security of a
permittee, or of a holding or intermediary company of a permittee, or any person or persons
with an economic interest in a permittee, or a director, partner, officer, or managerial
employee is not suitable, and if as a result, the permittee is no longer qualified to continue
as a permittee, the corporation shall propose action necessary to protect the public interest,
including the suspension or revocation of the permit. The corporation may also issue under
penalty of revocation or suspension of a permit, a condition of disqualification naming the
person or persons and declaring that such person or persons may not:
(1) Receive dividends or interest on securities of a person, or a holding or
intermediary company of a person, holding an approval or permit.
(2) Exercise directly, or through a trustee or nominee, a right conferred by securities
of a person, or a holding or intermediary company of a person, holding an approval or permit,
issued pursuant to the provisions of this Subtitle.
(3) Receive remuneration or other economic benefit from any person, or a holding
or intermediary company of a person, holding an approval or permit issued pursuant to this
Subtitle.
(4) Exercise significant influence over activities of a person, or a holding or
intermediary company of a person, holding a license, casino operating contract, permit, or
other approval issued pursuant to the provisions of this Subtitle.
(5) Continue owning or holding a security of a person, or a holding or intermediary
company of a person, holding an approval or permit issued pursuant to the provisions of this
Subtitle or remain as a manager, officer, director, or partner of a permittee.
J. In the awarding of an approval or permit pursuant to the provisions of this
Subtitle, the corporation may consider that the person is not current in filing all applicable
tax returns and in the payment of all taxes, penalties, and interest owed the Internal Revenue
Service, excluding items under formal appeal.
K. In determining the suitability of an application, the corporation may request from
an applicant and consider any of the following:
(1) Whether the applicant has adequate capital, financial ability, and means to
develop, construct, operate, and maintain infrastructure to support sports wagering activities
and operations in compliance with this Chapter and any administrative rules promulgated by
the corporation.
(2) Whether the applicant has the financial ability to purchase and maintain adequate
liability and casualty insurance and to provide an adequate surety bond.
(3) Whether the applicant has adequate capital and the financial ability to responsibly
pay its secured and unsecured debts in accordance with its financing agreements and other
contractual obligations.
(4) Whether the applicant has a history of material noncompliance with licensing or
permitting requirements or any other regulatory requirements in Louisiana or in any other
jurisdiction, where the noncompliance resulted in enforcement action by the person with
jurisdiction over the applicant.
(5) Whether the applicant has filed, or had filed against it, a proceeding for
bankruptcy or has ever been involved in any formal process to adjust, defer, suspend, or
otherwise negotiate the payment of any debt.
(6) Whether or not at the time of the application, the applicant is a defendant in
litigation involving the integrity of its business practices.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9095** Sports wagering platform provider; permit; fee {#sec-47-9095 omnilex-key=us-la-statutes--rs-title-47--47:9095}
A. The corporation may issue a sports wagering platform provider permit to suitable
persons to contract with the corporation to manage or operate the corporation's sports book
line-of-business. No person shall manage or operate the corporation's sports book without
a valid permit.
B. In addition to the requirements set forth in R.S. 47:9094, the corporation shall
provide by rule for the standards and requirements of any sports wagering platform. The
rules shall specify technical requirements as well as operational requirements.
C. Any contract between the corporation and a sports wagering platform provider
shall provide for access to the corporation of any information maintained by the platform
provider for verification of compliance with this Chapter.
D. A sports wagering platform provider shall use no more than one sports wagering
platform to offer, conduct, or operate a sports book on behalf of the corporation.
E. A sports wagering platform provider shall keep books and records for the
management and operation of sports wagering as authorized by this Chapter and for services
for which it is contracted by the corporation. The keeping of books and records shall be
separate and distinct from any other business the sports wagering platform provider might
operate. A sports wagering platform provider shall file quarterly returns with the corporation
listing all of its contracts and services related to sports wagering authorized under this
Subtitle.
F. All servers necessary for the placement or resolution of wagers, other than backup
servers, shall be physically located in Louisiana.
G. Any sports wagering platform utilized for electronic wagering shall have a
component of its design to reasonably verify that the person attempting to place the wager
is at least twenty-one years of age, physically located in the state, and not physically located
in a parish that has not approved a proposition to authorize sports wagering at the time the
wager is initiated or placed.
H.(1) The initial application fee for a sports wagering platform provider permit shall
be one hundred thousand dollars and shall be nonrefundable. The initial application fee shall
be submitted to the corporation at the time of application.
(2) The permit fee for a sports wagering platform provider permit issued pursuant
to this Section shall be two hundred fifty thousand dollars. The permit shall be for a term of
five years. The permit fee shall be submitted to the corporation on the anniversary date of the
issuance of the permit every five years.
I. The provider of a sports wagering platform shall provide the corporation with a
readily available point of contact to ensure compliance with the requirements of this Chapter.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9096** Sports wagering service providers; permit; fee {#sec-47-9096 omnilex-key=us-la-statutes--rs-title-47--47:9096}
A. The corporation shall issue a sports wagering service provider permit to suitable
persons which contract with an operator to provide support services for an operator's sports
book. A person shall not provide support services to the operator without a valid permit.
B. Any contract between the corporation and a sports wagering service provider shall
provide for access to the corporation of any information maintained by the platform provider
for verification of compliance with this Chapter.
C. A sports wagering service provider shall keep books and records for the
management of sports wagering as authorized by this Chapter and for services for which it
is contracted by the operator. The keeping of books and records shall be separate and distinct
from any other business the sports wagering service provider might operate. A sports
wagering service provider shall file quarterly returns with the corporation listing all of its
contracts and services related to sports wagering authorized under this Subtitle.
D. The initial application fee for a sports wagering service provider permit shall be
ten thousand dollars and shall be nonrefundable. The initial application fee shall be submitted
to the corporation at the time of application.
E. The permit fee for a sports wagering service provider permit issued pursuant to
this Section shall be twelve thousand five hundred dollars. The permit shall be for a term of
five years. The permit fee shall be submitted to the corporation on the anniversary date of the
issuance of the permit every five years. The first permit payment shall be submitted to the
corporation at the time of application.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9097** Sports wagering distributor; permit; fees {#sec-47-9097 omnilex-key=us-la-statutes--rs-title-47--47:9097}
A.(1) The corporation may issue a sports wagering distributor permit to any suitable
business or legal entity that markets, buys, sells, leases, services, or repairs sports wagering
mechanisms in this state. No person shall market, buy, sell, lease, service, or repair a sports
wagering mechanism without a valid permit.
(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, only
distributors domiciled in Louisiana shall be issued a permit for the services of collection and
repair of sports wagering mechanisms.
B. Any contract between the corporation and a sports wagering distributor shall
provide for access to the corporation of any information maintained by the distributor for
verification of compliance with this Chapter.
C. The initial application fee for a sports wagering distributor permit shall be five
thousand dollars and shall be nonrefundable. The initial application fee shall be submitted
to the corporation at the time of application.
D. The permit fee for a sports wagering distributor permit issued pursuant to this
Section shall be two thousand five hundred dollars. The permit shall be for a term of five
years. The permit fee shall be submitted to the corporation on the anniversary date of the
issuance of the permit every five years. The first permit payment shall be submitted to the
corporation at the time of application.
E. The corporation shall adopt written policies and rules to guarantee that multiple
distributors and vendors shall contract with the operator to provide maximum opportunities
for economic development.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9098** Retail establishments; permit; fees {#sec-47-9098 omnilex-key=us-la-statutes--rs-title-47--47:9098}
A. The corporation may issue a retail establishment permit to suitable persons that
contract with an operator to host sports wagering mechanisms. A retail establishment shall
not host a sports wagering mechanism without a valid permit.
B. For purposes of this Chapter retail establishment shall include:
(1) An establishment that has a Class A-General retail permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter 2 of Title 26 of the
Louisiana Revised Statutes of 1950, for the sale of alcoholic beverages for on-premises
consumption and that is located in a parish that approved a proposition to authorize sports
wagering.
(2) An establishment that holds a retail food establishment permit from the office of
public health issued pursuant to the provisions of LAC 51:XXIII.101 et seq. and that is
located within a parish that approved a proposition to authorize sports wagering but due to
local and municipal laws and ordinances is prohibited from holding a Class A-General retail
permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter
2 of Title 26 of the Louisiana Revised Statutes of 1950 for the sale of alcoholic beverages
for on-premises consumption.
C. The initial application fee for a sports wagering retail establishment permit shall
be one thousand dollars and shall be nonrefundable. The initial application fee shall be
submitted to the corporation at the time of application.
D. The permit fee for a sports wagering retail establishment permit issued pursuant
to this Section shall be one hundred dollars. The permit shall be for a term of one year. The
permit fee shall be submitted to the corporation on the anniversary date of the issuance of the
permit every year. The first permit payment shall be submitted to the corporation at the time
of application.
E.(1) The corporation shall provide by rule the minimum requirements of a contract
between its sports wagering platform provider and a retail establishment. The rules shall
include a requirement that the contract provide that in consideration for the hosting of a
sports wagering mechanism, the retail establishment shall be paid the greater of the following
each month:
(a) One and one-half percent of the cash accumulated in the sports wagering
mechanisms located on the retail establishment's premises.
(b) Ten percent of the net gaming proceeds of all wagers placed by patrons through
a sports wagering mechanism located on the premises of the retail establishment and wagers
placed through an operator website or mobile application while the patron is located on the
premises of the retail establishment.
(2) The monies owed to the retail establishment pursuant to Paragraph (1) of this
Subsection shall be remitted to the retail establishment within twenty days of the end of each
calendar month for the immediately preceding calendar month.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9099** Wagering; limitations {#sec-47-9099 omnilex-key=us-la-statutes--rs-title-47--47:9099}
A. To place a sports wager with an operator, the corporation shall confirm and a
player shall meet all of the following requirements:
(1) Is twenty-one years of age or older.
(2) Is physically located in a parish that has approved a proposition authorizing
sports wagering at the time the wager is initiated or placed.
(3) Has a sports wagering account established with the operator if the player is
attempting to place a sports wager through a website or mobile application.
(4) Is not prohibited from wagering with the corporation by law, rule, policy of the
corporation, self-exclusion, or pursuant to R.S. 27:27.1.
B.(1) The operator shall not knowingly accept wagers from a person who is an
athlete, coach, referee, or other official or staff of a participant or team that is participating
in the sports event on which the person is attempting to place the wager.
(2) The operator shall not knowingly accept wagers from a person who is a director,
officer, owner, or employee of the operator or any relative or other person living in the same
household as a director, officer, owner, or employee of the operator.
C. No sports wagers may be accepted or paid by any operator on any of the
following:
(1) Any sport or athletic event not authorized by law.
(2) Any sport or athletic event which the operator knows or reasonably should know
is being placed by or on behalf of an official, owner, coach, or staff of a participant or team
that participates in that event.
(3) A single act in a team event solely in the control of one participant acting
independently.
(4) The occurrence of injuries or penalties, or the outcome of an athlete's disciplinary
rulings, or replay reviews.
D. Any operator or permittee shall promptly report to the corporation on the
following activities:
(1) Any criminal or disciplinary proceedings commenced against any operator or its
employees, in connection with the operations of the sports book.
(2) Any abnormal wagering activity or patterns that may indicate a concern about the
integrity of a sports event.
(3) Any other conduct with the potential to corrupt a wagering outcome of a sports
event for purposes of financial gain, including but not limited to match fixing.
(4) Suspicious or illegal wagering activities, including the use of funds derived from
illegal activity, wagers to conceal or launder funds derived from illegal activity, use of agents
to place wagers, or use of false identification.
E. Operators shall establish and display the odds at which wagers may be placed on
sports events. Operators shall not accept a wager via a sports wagering mechanism, or
through a website or mobile application unless the wagering proposition is posted by
electronic or manual means.
F. Operators shall maintain records of sports wagering activities and operations and
follow AML practices in day-to-day operations of its business.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9100** Electronic wagering {#sec-47-9100 omnilex-key=us-la-statutes--rs-title-47--47:9100}
A. Electronic wagering may be conducted only to the extent that it is conducted in
accordance with this Subtitle and in accordance with the rules promulgated by the
corporation.
B. The corporation may accept wagers made electronically using a sports wagering
mechanism located on the premises of a permitted retail establishment or through a website
or mobile application.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9101** Sports wagering mechanism {#sec-47-9101 omnilex-key=us-la-statutes--rs-title-47--47:9101}
A. (1) A player may place a wager via a sports wagering mechanism with cash or
utilizing the player's established sports wagering account.
(2) A sports wagering mechanism may be utilized by a player to make a deposit in
their sports wagering account.
B. Sports wagering mechanisms shall be located only in areas where accessibility is
limited to patrons twenty-one years of age or older and have been permitted by the
corporation.
C. Sports wagering mechanisms shall be branded as the operator.
D. Any sports wager placed with cash via a sports wagering mechanism shall be
evidenced by a ticket indicating the name of the operator, the sports event on which the
wager was placed, the amount of cash wagered, the type of bet and odds if applicable, the
date of the event, and any other information required by the corporation.
E.(1) Wagers placed via a sports wagering mechanism through a player's established
sports wagering account may be settled through the player's wagering account. However, the
player shall be prohibited from collecting winnings from the sports wagering mechanism in
any form other than credits to the sports wagering account of the player.
(2) A patron with a winning ticket shall redeem the ticket at an establishment
designated by the corporation within one hundred eighty days of the date of the event
pursuant to R.S. 47:9103.
F. Each sports wagering mechanism shall:
(1) Not have any device or program that will alter the reading of the values or
amounts of play to reflect values or amounts other than actually played or any switches,
jumpers, wire posts, or any other means of manipulation that could affect the operation or
outcome of a wager.
(2) Not have any device, switch, program, or function that can alter the readings of
the actual amounts or values relating to any function or occurrence of the mechanism.
(3) Have separate secure areas with locking doors for the game logic board and
software, the cash compartment, and the mechanical meters as required by the rules of the
corporation. These areas must be locked and separated. Access to one from the other shall
not be allowed at any time.
(4) Not have any functions or parameters adjustable by or through any separate video
display or input codes, except for the adjustment of features that are wholly cosmetic.
(5) Have a circuit-interrupting device, method, or capability which will disable the
machine if the corporation approved program is accessed or altered.
(6) Have a serial number or other identification number permanently affixed to the
mechanism by the manufacturer.
G. Each sports wagering mechanism shall be linked by telecommunication to a
central computer for purposes of polling or reading mechanism activities and for central
computer remote shutdown of mechanism operations. If the central computer system fails
as a result of a malfunction or catastrophic event, the mechanism may remain in operation
until the central computer system is restored.
H. The corporation may provide for additional specifications for mechanisms to be
approved and authorized pursuant to the provisions of this Chapter as it deems necessary to
maintain the integrity of sports wagering mechanisms and operations.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9102** Online and mobile wagering {#sec-47-9102 omnilex-key=us-la-statutes--rs-title-47--47:9102}
A. Wagering through a website or mobile application shall be subject to the
following requirements:
(1) A player shall establish a sports wagering account with the operator before the
operator accepts any sports wager through a website or mobile application from the player.
The operator shall also complete an initial verification of the account prior to accepting
sports wagers.
(2) An account may be established with a line of credit or as an advance deposit
wagering account.
B. No operator shall accept a sports wager through a website or mobile application
from the public or any person who does not have an established account with the corporation.
C. No wagers shall be placed when the player is physically located out of state or in
a parish that has not approved a proposition authorizing sports wagering. An operator shall
maintain geofencing and geolocation services.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9103** Prizes; payment of prizes {#sec-47-9103 omnilex-key=us-la-statutes--rs-title-47--47:9103}
A.(1) Winning wagers that were placed via a sports wagering mechanism with cash
and are evidenced by a ticket receipt shall be redeemed by a player within one hundred eighty
days from the time of the event. The corporation shall pay tickets upon presentation after
performing validation procedures.
(2) Winning wagers placed using a sports wagering account shall be credited by the
operator to the patron's account within one day from the time of the event unless otherwise
allowed pursuant to the rules of the corporation.
B. The operator's obligation to pay winning tickets shall expire after one hundred
eighty days from the date of the event if not presented for payment. Additionally, if the ticket
fails to be presented for payment within the one hundred eighty day period, the ticket holder
waives any right to enforce payment of the ticket.
C. If the proceeds of any sports wagering prize issued pursuant to this Subtitle are
five hundred dollars or more, the prize shall be subject to Louisiana state income tax. Any
attachments, garnishments, or executions authorized and issued pursuant to law shall also
be withheld if timely served upon the process agent of the corporation.
D. The corporation shall adopt rules to establish a system of verifying the validity
of tickets claimed to win prizes and to effect payment of such prizes except that:
(1) No prize, nor any portion of a prize, nor any right of any person to a prize
awarded shall be assignable. Any prize, or portion thereof, remaining unpaid at the death of
a prizewinner shall be paid to the estate of the deceased prizewinner or to the trustee of a
trust established by the deceased prizewinner as settlor, if a copy of the trust document or
instrument has been filed with the corporation, along with a notarized letter of direction from
the settlor, and no written notice of revocation has been received by the corporation prior to
the settlor's death. Following a settlor's death and prior to any payment to such a trustee, the
corporation shall obtain from the trustee and each trust beneficiary a written agreement to
indemnify and hold the corporation harmless with respect to any claims that may be asserted
against the corporation arising from payment to or through the trust. Notwithstanding any
other provisions of this Subtitle, any person, pursuant to an appropriate judicial order, shall
be paid the prize to which a winner is entitled.
(2) A person twenty-one years of age or older may gift a winning sports wagering
ticket to a person of any age. If the donee of a winning ticket is under the age of twenty-one
years, the corporation shall direct payment to a member of the person's family who is twenty-one years of age or older or to the legal representative of the person on behalf of such person.
The person named as custodian shall have the same powers and duties as prescribed for a
custodian pursuant to the Uniform Transfers to Minors Act.
(3) No prize shall be paid arising from claimed tickets that are stolen, counterfeit,
altered, fraudulent, unissued, produced or issued in error, unreadable, not received,
unclaimed, or not recorded by the corporation within applicable deadlines.
(4) No particular prize shall be paid more than once, and in the event of a binding
determination that more than one claimant is entitled to a particular prize, the sole remedy
of such claimants is the award to each of them an equal share in the prize.
E. No prize shall be paid upon a ticket purchased or sold in violation of this Subtitle.
F. The corporation is discharged of all liability upon payment of a prize.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9104** Withholding of lottery prizes; child support arrearages; rules {#sec-47-9104 omnilex-key=us-la-statutes--rs-title-47--47:9104}
The corporation shall promulgate rules providing for the withholding of prizes
resulting from sports wagering authorized pursuant to this Section, of persons who have
outstanding child support arrearages as reported to the corporation, beginning at prize levels
to be determined by the corporation. The corporation may require any agency reporting
current child support arrearages to the corporation to provide information relating to such
arrearages in a manner, format, or record approved by the corporation. The corporation shall
not be liable for withholding a prize based upon child support arrearage information provided
to it. Additionally, the corporation shall employ the same methods, procedures, and
parameters to withhold prizes for persons who have delinquent debt as defined in R.S.
47:1676(B) which has been assigned to the office of debt recovery for collection. The
corporation shall not be liable for withholding a prize based upon delinquent debt
information provided to it by the office of debt recovery.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9105** State tax; levy {#sec-47-9105 omnilex-key=us-la-statutes--rs-title-47--47:9105}
A. There is hereby levied a ten percent tax upon the net gaming proceeds of an
operator from sports wagering offered to consumers within this state pursuant to this Title
onsite at a permitted retail establishment through a sports wagering mechanism.
B. There is hereby levied a fifteen percent tax upon the net gaming proceeds of an
operator from sports wagering offered to consumers within this state pursuant to this Title
electronically through a website or mobile application.
C. Within twenty days of the last day of each calendar month the corporation shall
collect the taxes imposed pursuant to the provisions of this Section for the immediately
preceding calendar month.
D. All taxes collected by the corporation pursuant to this Section shall be deposited
into the Disability Services Fund as provided by R.S. 28:826. These monies shall be
forwarded upon receipt to the state treasury. Funds deposited into the treasury shall first be
credited to the Bond Security and Redemption Fund in accordance with Article VII, Section
9(B) of the Constitution of Louisiana.
E. In a month when the amount of net gaming proceeds of an operator from sports
wagering is a negative number, the operator may carry over the negative amount to the return
filed for the subsequent month. However, no amount shall be carried over in any period more
than twelve months after the month in which the amount carried over was originally due.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9106** Deposit of revenues {#sec-47-9106 omnilex-key=us-la-statutes--rs-title-47--47:9106}
Within twenty days following the close of each calendar month, the corporation shall
transfer to the Lottery Sports Wagering Fund the amount of net revenue which the
corporation determines is surplus to its needs. Net revenues shall be determined by deducting
from the corporation's net gaming proceeds the payment costs incurred or estimated to be
incurred in the operation and administration of sports wagering authorized pursuant to this
Chapter. This shall include the expenses of the corporation and the costs resulting from
determining applicant suitability, and any contracts entered into for promotional, advertising,
or operational services or for the purchase or lease of sports wagering equipment and
materials.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*
##### **§ 47:9107** Lottery Sports Wagering Fund {#sec-47-9107 omnilex-key=us-la-statutes--rs-title-47--47:9107}
A. There is hereby created in the state treasury a special fund designated as the
"Lottery Sports Wagering Fund", hereafter referred to as the "fund". After allocation of
money to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B)
of the Constitution of Louisiana, the treasurer shall deposit in and credit to the fund all
corporation net revenue as determined by R.S. 47:9106. Interest earned on investment of
monies in the fund shall be deposited in and credited to the fund. Unexpended and
unencumbered monies in the fund shall remain in the fund. Monies in the fund shall be
appropriated, administered, and used solely as provided in this Section.
B. The monies in the fund shall be withdrawn only pursuant to appropriation by the
legislature and shall be used solely for the expenses provided pursuant to R.S. 47:9106 and
for the minimum foundation program.
*Acts 2021, No. 80, §4, eff. July 1, 2021.*Continue sua pesquisa no ChatGPT ou Claude
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