United States — Louisiana
RS 47:338.64
1 provisions
St. Helena Parish may levy and collect an additional sales and use tax of up to 1%, but the tax must be approved by voters and imposed by ordinance.
Act or statute Open & Chat
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Tax law in United States — Louisiana
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
RS 47:338.165
1 provisions
St. Mary Parish’s police jury may create a ward-based sales tax district, and the district’s board may levy an additional sales and use tax of up to 0.3% if voters approve it.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.225
1 provisions
Denham Springs may levy a hotel occupancy tax, but the rate cannot exceed 6.75% and the tax must be imposed by ordinance after voter approval.
Act or statute Open & ChatUnited States — Louisiana
RS 8:141.3
1 provisions
The district and its board/commission get tax-related powers, but the tax must be approved by voters and kept within stated limits.
Act or statute Open & ChatUnited States — Louisiana
RS 33:221.2
1 provisions
A parochial subdivision may extend certain existing taxes to annexed territory, but only with a qualifying petition or special election unless no registered voters live in the area.
Act or statute Open & ChatUnited States — Louisiana
RS 47:302
1 provisions
This section levies sales, use, lease, rental, and services taxes, mostly at 2%, and adds a 4% additional tax in Subsection K with special collection and refund rules.
Act or statute Open & ChatUnited States — Louisiana
RS 47:8010
1 provisions
This section defines a taxing district’s increment revenues and caps them at no more than 95% of a specified annual tax difference.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1705
1 provisions
Tax recipient agencies and related local tax bodies must provide specified millage and tax documents, publish notice before certain public hearings, and the legislative auditor must review millages and can order corrections for mathematical errors.
Act or statute Open & ChatUnited States — Louisiana
RS 47:6014
1 provisions
This section allows certain telephone companies to claim a Louisiana income tax credit equal to 40% of qualifying ad valorem taxes paid, and sets how the credit, refunds, and fund payments are administered.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.160
1 provisions
Rapides Parish’s police jury may create a sales tax district and, if voters approve, levy up to a 1% sales and use tax.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.152
1 provisions
Red River Parish Police Jury may levy and collect a sales and use tax of up to 1% in the parish, but the tax ordinance needs voter approval first.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1633
1 provisions
The board of commissioners may levy a maintenance tax on land and private corporate property in the district or sub-district to fund maintenance, repairs, and current expenses, but the tax cannot exceed five percent in any one year.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2052
1 provisions
Tax collectors must take an oath and file it with the legislative auditor before starting office duties, and many must also post a bond with specified amounts and conditions.
Act or statute Open & ChatUnited States — Louisiana
RS 34:3228
1 provisions
The board may charge fees, levy limited ad valorem taxes, borrow money, and issue bonds for district purposes, subject to stated limits and approvals.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1517.1
1 provisions
This section requires the Department of Revenue and certain state agencies to prepare and submit tax incentive reports, including annual and even-year reporting and a later ROI analysis for larger revenue losses.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1656
1 provisions
Tax levies are capped at the court-decreed assessed benefits, and annual installments may not exceed 10% of the total taxes levied, with specified exclusions.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2143
1 provisions
The tax collector may seize movable property to collect taxes and may sell enough of it to cover the taxes, interest, penalties, and costs, subject to notice requirements.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1770
1 provisions
Certain drainage district governing authorities may levy an acreage tax or forced contribution, within stated caps and time limits, and may issue bonds backed by that revenue.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1517.2
1 provisions
The legislative auditor must evaluate and report on tax incentives and economic development programs, and submit a quadrennial report to the legislature.
Act or statute Open & ChatUnited States — Louisiana
RS 47:647
1 provisions
Taxpayers who pay certain severance taxes may claim a direct credit against severance taxes owed, but not for amounts they can be reimbursed for by a third party.
Act or statute Open & Chat