United States — Louisiana
RS 47:338.27
1 provisions
The tax ordinance must state what the tax is for, and the tax revenue may be used only for those stated purposes.
Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
4,692 matching statutes
United States — Louisiana
1 provisions
The tax ordinance must state what the tax is for, and the tax revenue may be used only for those stated purposes.
United States — Louisiana
1 provisions
Lake Charles’s governing authority may create a special taxing district, and the district may levy hotel occupancy tax and issue bonds for district purposes.
United States — Louisiana
1 provisions
If a person who must collect tax for the state does not remit the tax collected, the tax becomes immediately delinquent and the secretary may seek a court rule to stop the person from continuing the business until payment is made.
United States — Louisiana
1 provisions
An ambulance service district may tax, incur debt, issue bonds, and call an election for authorized taxes, but it cannot impose tax-increasing measures until voters approve the additional taxes.
United States — Louisiana
1 provisions
The authority can tax within the regional area, but voter approval is required before a tax may be imposed, and collected funds must be used or distributed only as specified.
United States — Louisiana
1 provisions
The board of commissioners has broad powers to manage district property, staff, water resources, taxes, bonds, franchises, and enforcement personnel.
United States — Louisiana
1 provisions
This section defines key terms used in the estate tax apportionment law.
United States — Louisiana
1 provisions
Animal control districts may incur debt, issue bonds, and call an election for authorized taxes or debt, but they cannot impose any tax until voters approve it.
United States — Louisiana
1 provisions
The district may tax, incur debt, issue bonds, and call elections for those purposes, but general obligation bonds or taxes need majority voter approval.
United States — Louisiana
1 provisions
This section states that the power use tax provisions were repealed.
United States — Louisiana
1 provisions
Section 6041 was repealed, with a note pointing to a related provision on applicability to franchise tax periods beginning on or after Jan. 1, 2026.
United States — Louisiana
1 provisions
Some retirement benefits and related rights are exempt from state or municipal tax and from collection processes, and benefits paid under this Chapter are exempt from state income tax.
United States — Louisiana
1 provisions
The remainder of the authorized general alimony tax may be used to fund bonds.
United States — Louisiana
1 provisions
The superintendent of education, or an appointed person, must administer this chapter, and the administration must be kept as simple as possible.
United States — Louisiana
1 provisions
When a district reorganizes, the new district keeps the old district’s debts, property rights, privileges, and immunities.
United States — Louisiana
1 provisions
Section 34 is repealed, and the note points to another act for applicability to certain franchise tax periods.
United States — Louisiana
1 provisions
Before bonds are issued, the governing authority must investigate and determine whether the proceedings are regular. A bond resolution may also direct that the bonds include a recital about legal authority and compliance.
United States — Louisiana
1 provisions
Covered retirement benefits and related fund money are exempt from state or municipal tax and from most collection or seizure processes, and they generally cannot be assigned.
United States — Louisiana
1 provisions
The board of commissioners may levy an annual ad valorem tax up to five mills, but only with voter approval. It must also maintain specified special accounts and follow lending standards for certain development loans.
United States — Louisiana
1 provisions
Qualified electors may vote in the election, and the registrar of voters must provide the precinct register to election commissioners.