United States — Louisiana
RS 47:338.23
1 provisions
Monroe’s governing authority may levy and collect an additional sales and use tax, up to one-half of 1%, if the required election and ordinance steps are satisfied.
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4,692 matching statutes
United States — Louisiana
1 provisions
Monroe’s governing authority may levy and collect an additional sales and use tax, up to one-half of 1%, if the required election and ordinance steps are satisfied.
United States — Louisiana
1 provisions
This section lets certain parish and city authorities levy and collect a 2% gross-sales tax, with a public-hearing ordinance requirement, and preserves a special land tax for levee construction in river parishes.
United States — Louisiana
1 provisions
The parish council may levy a sales and use tax in the district, but only if a majority of voters approve it at a special election.
United States — Louisiana
1 provisions
After certain emergency disasters, a tax debtor or owner may ask to postpone payment of statutory impositions on damaged property, and the tax collector must postpone collection if the listed conditions are met.
United States — Louisiana
1 provisions
The city of Bastrop’s governing authority may levy and collect an additional sales and use tax up to 0.5% within the city limits.
United States — Louisiana
1 provisions
This section lets the secretary assess tax penalties for negligence, large understatements, or willful disregard, with specific percentage rates and exceptions.
United States — Louisiana
1 provisions
The Sabine Parish School Board may levy and collect an additional sales and use tax if parish voters approve it.
United States — Louisiana
1 provisions
Dealers can get reimbursement or refunds of sales tax in several return, refund, bad-debt, and closed-business situations; collectors and local taxing authorities must issue the required credit or refund when the section’s conditions are met.
United States — Louisiana
1 provisions
A tax of 16 cents per gallon or gallon equivalent is levied on certain special fuels used for highway motor vehicles in Louisiana.
United States — Louisiana
1 provisions
Projects owned by the Authority are exempt from property taxes, and the Authority may instead make a payment in lieu of those taxes to a governmental body authorized to levy property taxes.
United States — Louisiana
1 provisions
If local authorities levy a tax to pay a debt but do not collect it, a district judge must order the tax collector to collect it, and the tax must be used to pay the judgment and costs.
United States — Louisiana
1 provisions
Local governments may not charge excise tax on soft drinks and syrups, but they may charge license taxes for selling them within a state-tax cap.