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.
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4,692 matching statutes
United States — Louisiana
1 provisions
Certain purchasers of severed oil, gas, or other natural resources must withhold the tax before paying the seller or owner.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
1 provisions
The West Carroll Parish Police Jury may levy and collect an additional 0.5% sales and use tax in West Carroll Parish.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
1 provisions
The commissioners may raise money for drainage work by levying taxes or forced contributions allowed by state law and the constitution.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
1 provisions
When computing net income, taxes paid or accrued during the taxable year may be deducted, but several categories are excepted.