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
Certain parishes, school boards, and municipalities may fund specified sales tax revenues into bonds for public improvements, subject to a 75% cap and other stated conditions.
United States — Louisiana
1 provisions
Some individuals must file an estimated income tax declaration if their Louisiana income tax liability is expected to exceed the stated threshold.
United States — Louisiana
1 provisions
Individuals may owe a 12% per year penalty if they underpay estimated income tax; the secretary must also notify some taxpayers when a return payment exceeds $1,000.
United States — Louisiana
1 provisions
Dealers must file sales tax returns and pay the tax on the required schedule, with monthly, quarterly, annual, and vehicle-dealer timing rules plus limited extensions and exemptions.
United States — Louisiana
1 provisions
Taxpayers and collectors may go to court, or to the Board of Tax Appeals for a rule, to seek uniform interpretation of sales and use tax laws when the disputed interpretation affects collection or resistance to collection.
United States — Louisiana
1 provisions
This section says which people and entities must pay Louisiana income tax and what income is taxed.
United States — Louisiana
1 provisions
Assumption Parish may levy a parking and use tax in recreational vehicle parks, but the tax cannot exceed $4.90 per rented parking space per day.
United States — Louisiana
1 provisions
Individuals eligible for the federal earned income tax credit may claim a Louisiana income tax credit, with a 3.5% rate generally and a 5% rate for tax years starting January 1, 2019 through December 31, 2030.
United States — Louisiana
1 provisions
The secretary of the Department of Revenue may contract with taxing authorities to collect and enforce sales and use taxes and related charges.
United States — Louisiana
1 provisions
If a qualifying petition is filed, the local governing authority must put a sales or use tax recall proposition to the voters, unless the tax revenue is pledged to outstanding bonds or another obligation.
United States — Louisiana
1 provisions
The district may levy a limited annual property tax, call special elections, collect taxes through designated collectors, and issue certain bonds and notes subject to stated conditions and caps.
United States — Louisiana
1 provisions
A qualifying parish governing authority may create capital improvement districts and, with voter approval, levy limited local sales/use or ad valorem taxes for capital improvements.
United States — Louisiana
1 provisions
Livingston Parish may levy a documentary tax on recorded property-transfer instruments, with the buyer or transferee paying it and recordation triggering when it becomes due.
United States — Louisiana
1 provisions
The Assumption Parish School Board may levy and collect an additional sales and use tax of up to 1% if voters approve it.
United States — Louisiana
1 provisions
The tax collector must collect, account for, and pay over municipal taxes, and may have other duties imposed by ordinance or by law. The collector and bond sureties remain liable for municipal fund shortages until a quietus or discharge is obtained, and they may seek quietus and bond cancellation in district court afte
United States — Louisiana
1 provisions
Tax collectors, tax assessors, and their employees are generally shielded from liability for duties performed under this Chapter, except for listed misconduct, and actions must be filed within a short deadline.
United States — Louisiana
1 provisions
Parishes may levy an additional sales and use tax outside municipal limits, up to 1%, if voters approve it and the tax district is created as required.
United States — Louisiana
1 provisions
This section requires tax recipients to contribute their share of assessor salary and expense funds and sets related payment, reporting, advance-funding, and borrowing rules.
United States — Louisiana
1 provisions
This section defines key terms used in the chapter and says certain petition-filing deadlines do not pause each other.
United States — Louisiana
1 provisions
The Caldwell Parish School Board may levy and collect an additional 1% sales and use tax in Caldwell Parish.