United States — Louisiana
RS 13:5905
1 provisions
Certain taxing authorities must adjust millages so ad valorem taxes are not increased by the creation of the special district.
Act or statute Open & Chat
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Tax law in United States — Louisiana
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
4,692 matching statutes
United States — Louisiana
RS 47:53.1
1 provisions
Recovery income from a bad debt, prior tax, or delinquency amount is excluded from gross income up to the recovery exclusion amount.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2432
1 provisions
State death tax payments must be made to Louisiana within the stated deadlines.
Act or statute Open & ChatUnited States — Louisiana
RS 34:1959.1
1 provisions
The commission cannot levy taxes unless authorized and approved by voters, and it had to stop collecting certain unauthorized taxes after July 1, 2003.
Act or statute Open & ChatUnited States — Louisiana
RS 47:163
1 provisions
This section lets the collector end a taxpayer’s taxable period early in certain jeopardy situations, accept security for tax payment, waive some requirements for certain departing Louisiana citizens, restrict nonresident departures without a certificate, and add a 25% tax penalty plus monthly interest for violations.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1514
1 provisions
The collector may grant extensions for filing returns and paying tax, and in some disaster situations may also extend deadlines for returns, reports, fees, and service charges, subject to stated maximum periods.
Act or statute Open & ChatUnited States — Louisiana
RS 33:2665
1 provisions
If the vote favors the special tax, the governing authority must levy and collect it annually at the voted rate, and collected funds must be turned over to the designated institution.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1966
1 provisions
Omitted or wrongly assessed property must be assessed when discovered, and the tax commission has powers to find, report, and enforce collection of those taxes.
Act or statute Open & ChatUnited States — Louisiana
RS 34:368
1 provisions
Special taxes for certain municipal or parish bonds must be levied, assessed, and collected every year on the taxed property.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.4
1 provisions
Certain Louisiana political subdivisions must levy, administer, and collect approved local sales and use taxes by local ordinance.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.264
1 provisions
A qualifying parish tourist commission may levy a hotel occupancy tax, but the tax must be approved and collected under the section’s procedures and rate cap.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.166
1 provisions
Avoyelles Parish Police Jury may levy and collect an additional parish sales and use tax up to 1%, but only after voter approval.
Act or statute Open & Chat