Esheria Regulatory Atlas
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
1 provisions
The secretary may refuse, issue, or revoke a state sales tax resale certificate for a reorganized business if the reorganization was meant to evade collected sales, use, or withholding taxes. A new business from that reorganization cannot get registered or receive a resale certificate until all taxes, penalties, and in
United States — Louisiana
1 provisions
Taxpayers and some representatives may sue to challenge certain property tax assessments, but they must do so within 30 days and follow protest, notice, and service rules.
United States — Louisiana
1 provisions
The district may levy and collect a sales and use tax if the proposition is approved by a majority of qualified electors, with a rate capped at one-half of one percent.
United States — Louisiana
1 provisions
The West Feliciana Parish School Board may levy and collect an additional 1% sales and use tax in the parish, if the tax is approved by parish voters and imposed by board resolution.
United States — Louisiana
1 provisions
The St. Helena Parish School Board may levy and collect an additional 2% sales and use tax in the parish, but the tax must be approved by voters and imposed by board resolution.
United States — Louisiana
1 provisions
In certain Calcasieu Parish annexed areas, a fire protection district generally may not levy or collect ad valorem taxes, except for taxes tied to bonded indebtedness until that debt is paid off.
United States — Louisiana
1 provisions
The district may levy a sales and use tax in the district if voters approve the proposition, and the rate cannot exceed one-half of one percent.
United States — Louisiana
1 provisions
Caddo Parish Fire District No. 1 may levy and collect a sales and use tax of up to 1% if district voters approve it.
United States — Louisiana
1 provisions
Court-appointed receivers, referees, trustees, and liquidators must pay applicable local taxes and quickly determine the taxes owed; failure can make them personally liable.
United States — Louisiana
1 provisions
Each dealer must post a bond acceptable to the collector, subject to stated maximum and minimum amounts, and may choose separate or combined bonds.
United States — Louisiana
1 provisions
A local governmental subdivision may issue revenue bonds backed by sales tax increments to fund or refinance an economic development project.
United States — Louisiana
1 provisions
Vernon Parish or its school board may levy and collect an additional parishwide sales and use tax, but only after voter approval.