United States — Louisiana
RS 47:2142
1 provisions
The tax collector must give delinquency notices and later may seize and sell movable property if the taxes remain unpaid.
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.
4,692 matching statutes
United States — Louisiana
RS 33:2740.51
2 provisions
Creates the Southside Economic Development District for the City of Monroe and gives its board and the district planning and property powers.
Act or statute Open & ChatUnited States — Louisiana
RS 33:461
1 provisions
This section sets out how municipal taxes are assessed, levied, collected, sold for nonpayment, and filed, with special rules for Lake Charles, Westwego, Sterlington/Richwood, and Denham Springs.
Act or statute Open & ChatUnited States — Louisiana
RS 47:818.21
1 provisions
Suppliers or permissive suppliers must hold collected tax payments in trust, remit tax to the secretary, give required notices about taxable gallons and unpaid tax, and not apply tax payments to other fuel debts.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.8
1 provisions
Some later sales tax exemptions and suspensions do not apply to local sales and use taxes unless the text expressly says they do.
Act or statute Open & ChatUnited States — Louisiana
RS 14:71.3.2
1 provisions
This section makes it unlawful to use fraudulent conduct in connection with tax sale or tax lien certificates, and it sets criminal penalties, forfeiture, and restitution rules.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2051
1 provisions
Sheriffs outside Orleans serve as ex-officio collectors of state and parish taxes, and tax collectors also collect parish and district taxes.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2156
1 provisions
The tax lien certificate holder must identify affected parties and send them notice within a set window before filing suit, with extra notice allowed.
Act or statute Open & ChatUnited States — Louisiana
RS 34:2354
1 provisions
The commission may levy a special ad valorem tax on port-area property if voters approve, and it may issue and secure bonds for its lawful purposes, subject to stated limits.
Act or statute Open & ChatUnited States — Louisiana
RS 34:1804
1 provisions
The commission may levy a limited ad valorem tax and issue bonds, but only under stated approval and procedural conditions.
Act or statute Open & ChatUnited States — Louisiana
RS 47:303
1 provisions
This section sets out how Louisiana sales and use taxes are collected in dealer, vehicle, boat, off-road vehicle, and related situations.
Act or statute Open & ChatUnited States — Louisiana
RS 34:335.4
1 provisions
The board of commissioners may levy a limited ad valorem tax on port property if voters approve it, and it must call a special election when properly petitioned. The section also covers tax collection procedures and authorizes bonds and notes with required approvals.
Act or statute Open & ChatUnited States — Louisiana
RS 47:339
1 provisions
This section creates the Louisiana Sales and Use Tax Commission for Remote Sellers and gives it duties tied to remote sales tax administration and collection.
Act or statute Open & ChatUnited States — Louisiana
RS 47:826
1 provisions
A hazardous-waste disposer must collect and remit the tax, state it separately, give the generator a document showing the tax, and must not say the generator will be relieved of the tax.
Act or statute Open & ChatUnited States — Louisiana
RS 47:2201
1 provisions
A political subdivision may adopt ordinances about adjudicated property and tax liens, and must file a tax lien certificate with the parish recorder of mortgages when converting title to a tax lien certificate.
Act or statute Open & ChatUnited States — Louisiana
RS 4:42
1 provisions
Local governing authorities may not set an amusement tax above 5% of admission, and ticket sellers must collect the tax from buyers and remit it to the taxing municipality.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1632
1 provisions
Drainage taxes and related costs become a lien on the property from filing of the certificate until paid, and the tax record must be prepared, filed, preserved, and recorded by the parish clerk of court and recorder.
Act or statute Open & ChatUnited States — Louisiana
RS 47:11
1 provisions
Certain electric and natural gas entities may receive a state tax credit if higher fuel costs are directly caused by increased transportation and marketing costs of offshore natural gas.
Act or statute Open & ChatUnited States — Louisiana
RS 39:522
1 provisions
Governmental entities may borrow against special ad valorem tax revenues for the tax’s authorized purpose, but the bonds are limited by a 75% annual revenue cap and a repayment schedule tied to June 1.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.14
1 provisions
This section sets rules for parish central collection commissions to collect and remit sales and use taxes.
Act or statute Open & Chat