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 47:338.220

    1 provisions

    St. Bernard Parish may levy a hotel occupancy tax, but the tax must be imposed by ordinance and paid by the person occupying the room when rent is paid.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 33:2802

    1 provisions

    Taxes authorized in R.S. 33:2801 are in addition to taxes approved through special elections for special taxes.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.203

    1 provisions

    Jefferson Parish may levy a 1% hotel occupancy tax, and the occupant must pay it when the room charge is paid.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:3162.2

    1 provisions

    The Port Commission may anticipate special ad valorem tax revenues and issue certificates of indebtedness or limited tax bonds for that borrowing.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:1714

    1 provisions

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

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:1621.1

    1 provisions

    A qualifying Board of Tax Appeals ruling or judgment may be used as a credit against certain state tax liabilities, with consent of the parties involved.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.86

    1 provisions

    The Lafayette Parish School Board may dedicate sales and use tax proceeds to capital improvements and issue bonds backed by those revenues, subject to voter approval and stated limits.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.206

    1 provisions

    Allen Parish may impose a hotel occupancy tax on hotel room occupancy, and the tax must be paid when the room rent or fee is paid.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.173

    1 provisions

    The Jackson Parish Police Jury may levy and collect an additional sales and use tax of up to 1% in the parish, but only after voter approval and by resolution.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 13:5910

    1 provisions

    If the stated condition is met, each parish sheriff and tax collector in a multiple parish taxing district must deduct a 15% commission from ad valorem taxes collected for that district.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 40:1501.8

    1 provisions

    Caddo Parish Fire District No. 3 may levy and collect a sales and use tax of up to 1%, if approved by a majority of voting electors.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:6020

    1 provisions

    This section creates the Angel Investor Tax Credit Program, sets qualification rules for investors and businesses, requires reporting and transfer notices, and imposes penalties for fraudulent filings.

    Act or statute Open & Chat