United States — Louisiana
RS 38:1865
1 provisions
The board must levy and collect a tax to pay assumed debt, and state taxation officers must step in if the board defaults.
Act or statute Open & Chat
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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.
1,946 matching statutes
United States — Louisiana
RS 47:335.6
1 provisions
The Louisiana Department of Revenue may not enter the Streamlined Sales and Use Tax Agreement unless the agreement includes several listed requirements.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2133
1 provisions
If certain tax-lien conditions are met, the tax collector must cancel the affected certificate, reimburse the holder the bid price, apply that reimbursement pro rata to future disbursements, and record the cancellation.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.18
1 provisions
Dealers must file and pay sales tax returns on the stated schedule, and certain construction, vehicle, and rental tax rules apply.
Act or statute Open & ChatUnited States — Louisiana
RS 47:6031
1 provisions
This section lets qualified taxpayers claim a Louisiana income or corporation franchise tax credit for certain donations, contributions, or sales below cost to certified community development entities, subject to limits and expiration rules.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2432
1 provisions
State death tax payments must be made to Louisiana within the stated deadlines.
Act or statute Open & ChatUnited States — Louisiana
RS 34:1959.1
1 provisions
The commission cannot levy taxes unless authorized and approved by voters, and it had to stop collecting certain unauthorized taxes after July 1, 2003.
Act or statute Open & ChatUnited States — Louisiana
RS 47:163
1 provisions
This section lets the collector end a taxpayer’s taxable period early in certain jeopardy situations, accept security for tax payment, waive some requirements for certain departing Louisiana citizens, restrict nonresident departures without a certificate, and add a 25% tax penalty plus monthly interest for violations.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1514
1 provisions
The collector may grant extensions for filing returns and paying tax, and in some disaster situations may also extend deadlines for returns, reports, fees, and service charges, subject to stated maximum periods.
Act or statute Open & ChatUnited States — Louisiana
RS 33:2665
1 provisions
If the vote favors the special tax, the governing authority must levy and collect it annually at the voted rate, and collected funds must be turned over to the designated institution.
Act or statute Open & ChatUnited States — Louisiana
RS 34:368
1 provisions
Special taxes for certain municipal or parish bonds must be levied, assessed, and collected every year on the taxed property.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.4
1 provisions
Certain Louisiana political subdivisions must levy, administer, and collect approved local sales and use taxes by local ordinance.
Act or statute Open & ChatUnited States — Louisiana
RS 34:471
1 provisions
The board may charge fees, levy certain ad valorem taxes, borrow money, and issue debt for district purposes, subject to voter approval and other limits.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2206
1 provisions
This section requires notice and publication steps before certain tax sale or tax lien actions, and it gives affected parties time to redeem the property or extinguish the lien.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.163
1 provisions
Acadia Parish’s police jury may create a sales tax district and, with voter approval, levy and collect an additional sales and use tax up to 1% in the district.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.64
1 provisions
St. Helena Parish may levy and collect an additional sales and use tax of up to 1%, but the tax must be approved by voters and imposed by ordinance.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.165
1 provisions
St. Mary Parish’s police jury may create a ward-based sales tax district, and the district’s board may levy an additional sales and use tax of up to 0.3% if voters approve it.
Act or statute Open & ChatUnited States — Louisiana
RS 33:221.2
1 provisions
A parochial subdivision may extend certain existing taxes to annexed territory, but only with a qualifying petition or special election unless no registered voters live in the area.
Act or statute Open & ChatUnited States — Louisiana
RS 47:302
1 provisions
This section levies sales, use, lease, rental, and services taxes, mostly at 2%, and adds a 4% additional tax in Subsection K with special collection and refund rules.
Act or statute Open & ChatUnited States — Louisiana
RS 47:8010
1 provisions
This section defines a taxing district’s increment revenues and caps them at no more than 95% of a specified annual tax difference.
Act or statute Open & Chat