United States — Louisiana
RS 47:6021
1 provisions
Section 6021 was repealed effective January 1, 2025.
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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
1 provisions
Section 6021 was repealed effective January 1, 2025.
United States — Louisiana
1 provisions
This section was repealed, effective July 1, 2010.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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,
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
1 provisions
This section was repealed effective Jan. 1, 2025.
United States — Louisiana
1 provisions
This section was repealed, effective Jan. 1, 2025.
United States — Louisiana
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.
United States — Louisiana
1 provisions
The tax commission may change or correct property tax assessments, but only to match true value and not above actual cash value.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
1 provisions
Parish assessors must place irrigation district acreage taxes on the assessment rolls, and sheriffs/tax collectors must collect and remit them.
United States — Louisiana
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.
United States — Louisiana
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.