United States — Louisiana
RS 47:638
1 provisions
Certain purchasers of severed oil, gas, or other natural resources must withhold the tax before paying the seller or owner.
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 47:338.151
1 provisions
The Lafayette Parish Police Jury may levy and collect a sales and use tax of up to 1% in the parish, excluding incorporated municipalities.
Act or statute Open & ChatUnited States — Louisiana
RS 11:1561
1 provisions
Certain parish tax collectors must deduct a set percentage of collectible taxes and remit it to the Clerks' of Court Retirement and Relief Fund.
Act or statute Open & ChatUnited States — Louisiana
RS 34:5204
1 provisions
The commission may levy certain local taxes, including an annual ad valorem tax up to three mills on the dollar and a sales and use tax, but only when the stated voting, notice, resolution, and election conditions are met.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.108
1 provisions
New Orleans may levy and collect an additional sales and use tax of up to one-half of one percent in Orleans Parish, but only after voter approval.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.188
1 provisions
The West Carroll Parish Police Jury may levy and collect an additional 0.5% sales and use tax in West Carroll Parish.
Act or statute Open & ChatUnited States — Louisiana
RS 22:550.23
1 provisions
Captive insurance companies must pay annual premium taxes to the commissioner, with separate rules for direct premiums and assumed reinsurance premium, and with minimum and maximum aggregate tax limits.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.110.1
1 provisions
The Tangipahoa Parish School Board may create a Ward Seven sales and use tax district and levy a sales and use tax there, up to one percent, if voters approve the tax.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1768
1 provisions
The commissioners may raise money for drainage work by levying taxes or forced contributions allowed by state law and the constitution.
Act or statute Open & ChatUnited States — Louisiana
RS 34:334.40
1 provisions
The board must levy the annual district tax on all property in the district, using the same methods, terms, conditions, and timing as state and parish taxes.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.59
1 provisions
Catahoula Parish’s governing authority may levy and collect an additional 1% sales and use tax, but the tax ordinance can be adopted only after voter approval in a parish election.
Act or statute Open & ChatUnited States — Louisiana
RS 47:55
1 provisions
When computing net income, taxes paid or accrued during the taxable year may be deducted, but several categories are excepted.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.155
1 provisions
The St. Tammany Parish Police Jury may levy and collect a sales and use tax of up to 1%, but only after voter approval and by ordinance.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.154
1 provisions
The Union Parish Police Jury may levy and collect a 1% sales and use tax in Union Parish, subject to voter approval and ordinance requirements.
Act or statute Open & ChatUnited States — Louisiana
RS 47:818.112
1 provisions
This section imposes a tax on certain deliveries of compressed natural gas, liquefied natural gas, and liquefied petroleum gas, requires the dealer to add the tax to the price, and requires a receipt or invoice showing the tax; unlicensed delivery in connection with a sale is prohibited.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1002
1 provisions
This section imposes a license tax on public utility operators for in-state business that is not interstate commerce, and excludes certain gross receipts from business on U.S. navigable waters.
Act or statute Open & ChatUnited States — Louisiana
RS 51:2399.3
1 provisions
This section lets qualifying employers seek a refundable modernization tax credit, but the credit is subject to approval, annual caps, timing rules, and a June 30, 2025 application cutoff.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.12.1
1 provisions
This section says when sales or use tax is due for raw materials converted into asphaltic concrete under a road material construction contract, based on where title or possession transfers and where the material is ultimately used.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1997.1
1 provisions
Tax recipient governing bodies that receive ad valorem taxes must reimburse the New Orleans director of finance for collection costs, capped at 2%.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4574.11
1 provisions
The bureau may impose a tax on complimentary hotel rooms, but the tax rate cannot exceed 4%, and up to 35% of complimentary occupancy is exempt.
Act or statute Open & Chat