United States — Louisiana
RS 47:1621
1 provisions
This section authorizes refunds of tax overpayments and requires the secretary to refund qualifying overpayments, with deadlines and exceptions.
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.
1,547 matching statutes
United States — Louisiana
RS 16:62
1 provisions
Districts or subdistricts may levy certain taxes only if voters approve them, and some election costs are allocated to the district attorney’s fund or the district/subdistrict.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.167
1 provisions
The Richland Parish Police Jury may levy an additional sales and use tax of up to one-half of one percent in Richland Parish, but only after parish voters approve the resolution.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4710.25
1 provisions
The authority may levy a 2% tax on certain service-contractor goods and services in Orleans Parish, and must provide for tax administration, enforcement, and collection.
Act or statute Open & ChatUnited States — Louisiana
RS 47:820.1
1 provisions
A tax of four cents per gallon is imposed on gasoline, diesel fuels, and special fuels, and the secretary may make rules needed to administer the part.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.13
1 provisions
Certain home-rule municipalities may levy an additional sales and use tax of up to 1%, but only by ordinance after voter approval.
Act or statute Open & ChatUnited States — Louisiana
RS 47:300.3
1 provisions
Resident and nonresident estates or trusts are taxed differently based on source of income, and certain foreign estates or trusts with Louisiana-source income must comply; they may instead elect a 3% tax rate on total gross Louisiana-source income.
Act or statute Open & ChatUnited States — Louisiana
RS 22:2065
1 provisions
The association is exempt from paying state and local fees and taxes, except certain property, sales, and use taxes.
Act or statute Open & ChatUnited States — Louisiana
RS 33:9038.61
1 provisions
This section lets the Baton Rouge district levy a hotel occupancy tax, set a minimum tax rate, issue bonds, and exercise related district powers.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1603
1 provisions
The secretary of the Department of Revenue may waive or reduce certain penalties for delinquent filing or payment if the cause is reasonable and not due to the taxpayer’s negligence.
Act or statute Open & ChatUnited States — Louisiana
RS 33:3935
1 provisions
The board must appoint its officers, define the secretary and treasurer’s powers and duties, and require the treasurer’s bond; the municipal and district tax collectors and the city attorney also have ex officio roles.
Act or statute Open & ChatUnited States — Louisiana
RS 26:343
1 provisions
Taxes on beverages of high alcoholic content replace and exclude other state excise or license taxes on those beverages.
Act or statute Open & Chat