Esheria Regulatory Atlas
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
1 provisions
Tax collectors must take an oath and file it with the legislative auditor before starting office duties, and many must also post a bond with specified amounts and conditions.
United States — Louisiana
1 provisions
The board may charge fees, levy limited ad valorem taxes, borrow money, and issue bonds for district purposes, subject to stated limits and approvals.
United States — Louisiana
1 provisions
This section requires the Department of Revenue and certain state agencies to prepare and submit tax incentive reports, including annual and even-year reporting and a later ROI analysis for larger revenue losses.
United States — Louisiana
1 provisions
Tax levies are capped at the court-decreed assessed benefits, and annual installments may not exceed 10% of the total taxes levied, with specified exclusions.
United States — Louisiana
1 provisions
The tax collector may seize movable property to collect taxes and may sell enough of it to cover the taxes, interest, penalties, and costs, subject to notice requirements.
United States — Louisiana
1 provisions
Certain drainage district governing authorities may levy an acreage tax or forced contribution, within stated caps and time limits, and may issue bonds backed by that revenue.
United States — Louisiana
1 provisions
The legislative auditor must evaluate and report on tax incentives and economic development programs, and submit a quadrennial report to the legislature.
United States — Louisiana
1 provisions
Taxpayers who pay certain severance taxes may claim a direct credit against severance taxes owed, but not for amounts they can be reimbursed for by a third party.
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.