Esheria Regulatory Atlas
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
Certain local governing authorities may levy a cigarette-papers sales tax, subject to stated caps and package exceptions, and the proceeds must be dedicated to specified parish or program uses.
United States — Louisiana
1 provisions
This section requires the tax collector to prepare, file, deliver, and announce the terms of a tax lien certificate auction, and it sets a seven-year limit for enforcing the lien.
United States — Louisiana
1 provisions
The tax collector must advertise, conduct, and complete tax lien auctions under set timing and bidding rules, and then issue and record the tax lien certificate after the auction.
United States — Louisiana
1 provisions
If a tax collector pays the wrong taxing authority, the collector must withhold that amount from later payments and send the withheld collections to the authority that should have received them. If the collector fails to do this, the commission is forfeited.
United States — Louisiana
1 provisions
A parish tax collector may use an attorney or agency to help collect delinquent, final taxes, and a 10% commission is charged on taxes and penalties collected that way.
United States — Louisiana
1 provisions
The commission may levy a limited ad valorem tax in the port area if voters authorize it, may call a special election, and must call one if properly petitioned. The section also sets tax-collection procedures and lets the commission issue and secure bonds or notes with Bond Commission approval.
United States — Louisiana
1 provisions
Natchitoches Parish’s governing authority may levy and collect an additional sales and use tax up to 1%, but the tax ordinance needs voter approval and must be imposed uniformly.
United States — Louisiana
1 provisions
This section sets up a tax increment trust fund and requires participating taxing districts to contribute increment revenues under specified conditions.
United States — Louisiana
1 provisions
This section says when land is owned by the state or certain local governments, it is not liable for drainage district taxes, but once it is disposed of the taxes and maintenance assessments apply again. A person redeeming property from tax sale must pay the drainage district amounts due, and the drainage district boar
United States — Louisiana
1 provisions
Assessors must deliver the tax roll by November 15, give it to the recorder of mortgages at the same time, use reasonable efforts to list all recorded co-owners, and not list tax lien certificate purchasers. Only one assessment is allowed per tax parcel, with a limited option for separate assessments if a tax debtor re
United States — Louisiana
1 provisions
This section sets out how the tax is assessed, collected, settled, and enforced.
United States — Louisiana
1 provisions
Resident individuals may claim a credit for net income taxes paid to another state, but only under stated limits and conditions.
United States — Louisiana
1 provisions
The commission may levy a limited ad valorem tax, call special elections, and issue bonds up to $15 million, but only with the stated voter or State Bond Commission approvals.
United States — Louisiana
1 provisions
The commission may levy a port-area ad valorem tax, but only with voter authorization, and it has related powers over special elections, bonds, and revenue pledges.
United States — Louisiana
1 provisions
Special tax authorized under this section is collected using the same methods, terms, conditions, and timing as state and parish taxes.
United States — Louisiana
1 provisions
A taxpayer may get a credit for ad valorem taxes paid after waiving a homestead exemption, and the single tax collector must allocate that credit among parish taxing authorities under the stated formula.
United States — Louisiana
1 provisions
Districts covered by this Part may levy taxes, incur debt, and issue bonds, but tax increases generally need voter approval first.
United States — Louisiana
1 provisions
Bonds must state that the state or a political subdivision is not obligated to pay principal or interest except from pledged revenues; an authority may pledge its full faith and credit for bonds.
United States — Louisiana
1 provisions
This section sets sourcing rules for telecommunications services and imposes an additional state sales tax on specified telecom services.
United States — Louisiana
1 provisions
This section says a tax lien is extinguished when the termination price is paid to the tax collector, who must then notify the terminating party, remit the money to the tax lien certificate holder within 30 days, and follow limits on partial payments and allocation.