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
This section imposes retaliatory taxes and fees on certain out-of-state and alien insurers, and it gives qualifying Louisiana domestic insurers a refundable premium tax credit for retaliatory taxes they paid.
United States — Louisiana
1 provisions
Opelousas may levy a 2% hotel/motel occupancy tax, and the occupant must pay it when the room charge is paid.
United States — Louisiana
1 provisions
The district is authorized to levy and collect a sales and use tax of up to one-half of one percent, but the ordinance must follow an election process and the tax proceeds must be used only for the approved purposes.
United States — Louisiana
1 provisions
Jonesville’s governing authority may levy and collect a sales and use tax up to 1%, but only after voter approval and subject to the section’s limits.
United States — Louisiana
1 provisions
Monroe’s governing authority may levy and collect an additional sales and use tax, up to one-half of 1%, if the required election and ordinance steps are satisfied.
United States — Louisiana
1 provisions
This section lets certain parish and city authorities levy and collect a 2% gross-sales tax, with a public-hearing ordinance requirement, and preserves a special land tax for levee construction in river parishes.
United States — Louisiana
1 provisions
The parish council may levy a sales and use tax in the district, but only if a majority of voters approve it at a special election.
United States — Louisiana
1 provisions
After certain emergency disasters, a tax debtor or owner may ask to postpone payment of statutory impositions on damaged property, and the tax collector must postpone collection if the listed conditions are met.
United States — Louisiana
1 provisions
The city of Bastrop’s governing authority may levy and collect an additional sales and use tax up to 0.5% within the city limits.
United States — Louisiana
1 provisions
This section lets the secretary assess tax penalties for negligence, large understatements, or willful disregard, with specific percentage rates and exceptions.
United States — Louisiana
1 provisions
The Sabine Parish School Board may levy and collect an additional sales and use tax if parish voters approve it.
United States — Louisiana
1 provisions
Dealers can get reimbursement or refunds of sales tax in several return, refund, bad-debt, and closed-business situations; collectors and local taxing authorities must issue the required credit or refund when the section’s conditions are met.
United States — Louisiana
1 provisions
A tax of 16 cents per gallon or gallon equivalent is levied on certain special fuels used for highway motor vehicles in Louisiana.
United States — Louisiana
1 provisions
Projects owned by the Authority are exempt from property taxes, and the Authority may instead make a payment in lieu of those taxes to a governmental body authorized to levy property taxes.
United States — Louisiana
1 provisions
If local authorities levy a tax to pay a debt but do not collect it, a district judge must order the tax collector to collect it, and the tax must be used to pay the judgment and costs.
United States — Louisiana
1 provisions
Local governments may not charge excise tax on soft drinks and syrups, but they may charge license taxes for selling them within a state-tax cap.
United States — Louisiana
1 provisions
This section defines several terms used in the Part, including farm tractor or farm machinery, commercial fishing boat, gasoline, and refundable purposes.
United States — Louisiana
1 provisions
West Baton Rouge Parish’s police jury may create a sales tax district and levy a sales and use tax only after voter approval, subject to a 1% cap and other stated limits.
United States — Louisiana
1 provisions
Outgoing tax collectors must turn over unpaid or delinquent tax lists, and New Orleans collectors must also hand over office records; failure can trigger a $1,000 or $5,000 penalty depending on parish.
United States — Louisiana
1 provisions
If voters approve the tax proposition, the governing authority must levy the authorized special taxes after the election results are promulgated, and the result must be published once in the official journal.