Tax law in United States — Louisiana | Esheria Regulatory Atlas

Esheria Regulatory Atlas

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 47:638

    1 provisions

    Certain purchasers of severed oil, gas, or other natural resources must withhold the tax before paying the seller or owner.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.151

    1 provisions

    The Lafayette Parish Police Jury may levy and collect a sales and use tax of up to 1% in the parish, excluding incorporated municipalities.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 11:1561

    1 provisions

    Certain parish tax collectors must deduct a set percentage of collectible taxes and remit it to the Clerks' of Court Retirement and Relief Fund.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:5204

    1 provisions

    The commission may levy certain local taxes, including an annual ad valorem tax up to three mills on the dollar and a sales and use tax, but only when the stated voting, notice, resolution, and election conditions are met.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.108

    1 provisions

    New Orleans may levy and collect an additional sales and use tax of up to one-half of one percent in Orleans Parish, but only after voter approval.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.188

    1 provisions

    The West Carroll Parish Police Jury may levy and collect an additional 0.5% sales and use tax in West Carroll Parish.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 22:550.23

    1 provisions

    Captive insurance companies must pay annual premium taxes to the commissioner, with separate rules for direct premiums and assumed reinsurance premium, and with minimum and maximum aggregate tax limits.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.110.1

    1 provisions

    The Tangipahoa Parish School Board may create a Ward Seven sales and use tax district and levy a sales and use tax there, up to one percent, if voters approve the tax.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 38:1768

    1 provisions

    The commissioners may raise money for drainage work by levying taxes or forced contributions allowed by state law and the constitution.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:334.40

    1 provisions

    The board must levy the annual district tax on all property in the district, using the same methods, terms, conditions, and timing as state and parish taxes.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.59

    1 provisions

    Catahoula Parish’s governing authority may levy and collect an additional 1% sales and use tax, but the tax ordinance can be adopted only after voter approval in a parish election.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:55

    1 provisions

    When computing net income, taxes paid or accrued during the taxable year may be deducted, but several categories are excepted.

    Act or statute Open & Chat