United States — Louisiana
RS 47:551
1 provisions
This section imposes a state and local tax on automobile rental proceeds, requires dealers to file and pay electronically, and exempts certain replacement rentals.
Act or statute Open & Chat
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 47:304
1 provisions
Dealers must collect sales tax from purchasers or consumers and remit it as required; some advertising and token use is prohibited.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4710.15
1 provisions
The authority may impose a 1% hotel occupancy tax in Orleans Parish, subject to approval steps and exemptions.
Act or statute Open & ChatUnited States — Louisiana
RS 9:3882
1 provisions
A military power of attorney can let the agent handle tax matters for the principal.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.193
1 provisions
Lafayette Parish, the largest municipality in the parish, and certain sales tax districts may levy and collect an additional sales and use tax of up to 1%, subject to voter approval and an ordinance.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1997
1 provisions
Taxes on Orleans Parish property must be sent, collected, and paid on the stated schedule, and late taxes get a 10% annual delinquent penalty.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4710.15.1
1 provisions
The authority may levy and collect a 1% hotel-occupancy tax on rooms in Orleans Parish, subject to the listed conditions.
Act or statute Open & ChatUnited States — Louisiana
RS 34:3169
1 provisions
The commission may levy a port-area ad valorem tax only if voters approve it, and it must call a special election when enough eligible property taxpayers petition for one.
Act or statute Open & ChatUnited States — Louisiana
RS 13:5906
1 provisions
The Louisiana Tax Commission can enforce the required adjustment of millages, and parish tax assessors must submit certain taxing resolutions to it by August 1, 1977.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4710.15.2
1 provisions
The authority may impose a hotel occupancy tax in Orleans Parish, with different per-room nightly amounts based on hotel size, but it cannot collect both the Subsection A and Subsection B taxes at the same time.
Act or statute Open & ChatUnited States — Louisiana
RS 34:3154
1 provisions
The commission may levy a limited ad valorem tax on port-area property, but only after voter authorization, and it may issue bonds and notes subject to stated approvals and limits.
Act or statute Open & ChatUnited States — Louisiana
RS 34:1504
1 provisions
The commission may levy a port-area ad valorem tax, but only after required voter authorization, and it can call a special election for that purpose.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1576
1 provisions
Taxpayers who pay under protest must remit the disputed amount, give notice they intend to sue or petition the Board of Tax Appeals, and follow special escrow and deadline rules; if they prevail, the secretary must refund the amount with interest.
Act or statute Open & ChatUnited States — Louisiana
RS 34:369
1 provisions
For parish-collected special taxes, the sheriff and ex-officio tax collector must settle monthly with the parish treasurer and handle commissions as provided.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1806
1 provisions
The district’s governing authority may create a special sales tax district and, if voters approve, levy and collect up to a 1% sales and use tax for approved drainage purposes.
Act or statute Open & ChatUnited States — Louisiana
RS 39:523
1 provisions
Some governmental entities may issue sales tax bonds backed by sales tax revenues, subject to maturity and revenue-limit rules.
Act or statute Open & ChatUnited States — Louisiana
RS 33:2705
1 provisions
The governing authority must levy and collect the tax annually if the levy is approved, at the rate voted by property tax payers, on taxable property in the parish or municipality.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.3
1 provisions
A taxing authority may continue or must levy certain sales and use taxes, and voter-approved local tax renewals may be continued or renewed under stated conditions.
Act or statute Open & ChatUnited States — Louisiana
RS 33:2822
1 provisions
Tax exemption or relief does not apply to parish, municipal, or taxing district taxes unless the municipal corporation’s governing authority provides it by ordinance or resolution.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2209
1 provisions
A tax sale party or tax lien auction party who acquires an interest by sale or donation must pay all taxes and costs, and the acquisition is treated as a redemption or extinguishment of the tax lien.
Act or statute Open & Chat