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. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

4,692 matching statutes

  • United States — Louisiana

    RS 47:6021

    1 provisions

    Section 6021 was repealed effective January 1, 2025.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 46:371

    1 provisions

    This section was repealed, effective July 1, 2010.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:2284

    1 provisions

    The commission may levy a port-area ad valorem tax up to three mills on the dollar if approved by a majority vote of qualified property taxpayers; it must call a special election on petition, and local tax collection rules apply.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 40:599.14

    1 provisions

    This section lets an authority take certain tax-delinquent property interests or liens, collect or enforce them, and says those transactions do not disturb other listed property interests.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 38:1791

    1 provisions

    The tax collector or ex-officio tax collector must receive the same tax-collection commissions allowed by law for general taxes, including when collecting and paying over the taxes covered here. If the tax collector does not comply with this Act, the district commissioners may immediately proceed against the collector,

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:212

    1 provisions

    The parish sheriff and ex-officio tax collector must settle monthly with the board’s treasurer, receive receipts/quietus, keep the allowed special-tax commission, and deposit it with the parish treasurer. If the collector fails to comply, the board of commissioners may proceed against him and his bond sureties.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:334.41

    1 provisions

    The tax collector must make monthly settlements and handle tax accounting and deposits as required; if the collector fails to comply, the board of commissioners may proceed against the collector and the sureties on the official bond.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:1962

    1 provisions

    The parish sheriff and tax collector must settle tax collections monthly, receive the required receipt and quietus, and deposit the allowed commission with the parish treasurer.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:337.86

    1 provisions

    This section lets eligible taxpayers claim credit for certain sales and use taxes already paid, and it limits when penalties or interest may be charged on mistaken payments.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:1993

    1 provisions

    Assessors must prepare and file tax rolls, give copies to the tax collector and other officials, meet the November 15 deadline, and follow tax commission approval rules.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:287.749

    1 provisions

    This section was repealed effective Jan. 1, 2025.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:6025

    1 provisions

    This section was repealed, effective Jan. 1, 2025.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:338.191

    1 provisions

    Creates Hospital Sales Tax District No. 2 of Vermilion Parish and lets its governing authority levy a sales and use tax up to 0.5%, but only after voter approval.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:1990

    1 provisions

    The tax commission may change or correct property tax assessments, but only to match true value and not above actual cash value.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 38:1634

    1 provisions

    The board of commissioners must set and levy the annual installment tax and a maintenance tax each year, certify it to the parish tax collector by September 1, and the annual installment may not be more than 10% of the total taxes levied under R.S. 38:1631.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:252

    1 provisions

    The parish sheriff and tax collector must make monthly settlements, receive a receipt and quietus, keep and deposit the allowed commission, and the board of commissioners may proceed against the collector and sureties if he does not comply.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:333.12

    1 provisions

    This section says tax collection rules for taxes authorized by the Part follow the constitution and other laws, and it requires the parish tax collector to settle monthly and deposit collected commissions as directed.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 38:2123

    1 provisions

    Parish assessors must place irrigation district acreage taxes on the assessment rolls, and sheriffs/tax collectors must collect and remit them.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 47:1835

    1 provisions

    The tax commission can hire help, conduct audits, and manage a dedicated expense account funded by assessments and fees. Taxpayers can protest adjustments, and the tax assessor and tax collector have notice, hearing, and remittance duties.

    Act or statute Open & Chat
  • United States — Louisiana

    RS 34:3161

    1 provisions

    The commission may levy an annual ad valorem tax on property in the port area if authorized by voters, and certain local tax officials must settle and account for the tax collections.

    Act or statute Open & Chat