United States — Louisiana
RS 47:1690
1 provisions
This section defines several terms used in the Part, including farm tractor or farm machinery, commercial fishing boat, gasoline, and refundable purposes.
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 47:338.170
1 provisions
West Baton Rouge Parish’s police jury may create a sales tax district and levy a sales and use tax only after voter approval, subject to a 1% cap and other stated limits.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2065
1 provisions
Outgoing tax collectors must turn over unpaid or delinquent tax lists, and New Orleans collectors must also hand over office records; failure can trigger a $1,000 or $5,000 penalty depending on parish.
Act or statute Open & ChatUnited States — Louisiana
RS 39:813
1 provisions
If voters approve the tax proposition, the governing authority must levy the authorized special taxes after the election results are promulgated, and the result must be published once in the official journal.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.68
1 provisions
Certain parishes, school boards, and municipalities may fund specified sales tax revenues into bonds for public improvements, subject to a 75% cap and other stated conditions.
Act or statute Open & ChatUnited States — Louisiana
RS 47:116
1 provisions
Some individuals must file an estimated income tax declaration if their Louisiana income tax liability is expected to exceed the stated threshold.
Act or statute Open & ChatUnited States — Louisiana
RS 47:118
1 provisions
Individuals may owe a 12% per year penalty if they underpay estimated income tax; the secretary must also notify some taxpayers when a return payment exceeds $1,000.
Act or statute Open & ChatUnited States — Louisiana
RS 47:306
1 provisions
Dealers must file sales tax returns and pay the tax on the required schedule, with monthly, quarterly, annual, and vehicle-dealer timing rules plus limited extensions and exemptions.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.101
1 provisions
Taxpayers and collectors may go to court, or to the Board of Tax Appeals for a rule, to seek uniform interpretation of sales and use tax laws when the disputed interpretation affects collection or resistance to collection.
Act or statute Open & ChatUnited States — Louisiana
RS 47:31
1 provisions
This section says which people and entities must pay Louisiana income tax and what income is taxed.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4579
1 provisions
Assumption Parish may levy a parking and use tax in recreational vehicle parks, but the tax cannot exceed $4.90 per rented parking space per day.
Act or statute Open & ChatUnited States — Louisiana
RS 47:297.8
1 provisions
Individuals eligible for the federal earned income tax credit may claim a Louisiana income tax credit, with a 3.5% rate generally and a 5% rate for tax years starting January 1, 2019 through December 31, 2030.
Act or statute Open & Chat