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
This section grants a Louisiana income tax credit for certain ad valorem taxes paid on qualifying vessels in Outer Continental Shelf Lands Act Waters, and it sets refund, protest, timing, and recapture rules.
United States — Louisiana
1 provisions
The section tells an authority when money or proceeds must be returned to the tax collector, when they may be kept, and when a governing body may release certain liens.
United States — Louisiana
1 provisions
This section lets certain local governments issue sales tax increment revenue bonds for economic development projects, but only with required resolutions, notices, district setup, and tax collection procedures.
United States — Louisiana
1 provisions
The city of Monroe’s governing authority may levy an additional sales and use tax, subject to the stated tax cap and election approval requirements.
United States — Louisiana
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.
United States — Louisiana
1 provisions
This section creates a statewide ad valorem tax assessment database, requires parish participation and assessor submissions, and restricts or permits transfer of certain assessment information depending on date and confidentiality.
United States — Louisiana
1 provisions
The Louisiana Department of Revenue may not enter the Streamlined Sales and Use Tax Agreement unless the agreement includes several listed requirements.
United States — Louisiana
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.
United States — Louisiana
1 provisions
Dealers must file and pay sales tax returns on the stated schedule, and certain construction, vehicle, and rental tax rules apply.
United States — Louisiana
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.
United States — Louisiana
1 provisions
Fire protection district governing authorities may call elections to ask voters to approve ad valorem taxes for fire protection and related services, subject to the subsection’s requirements.
United States — Louisiana
1 provisions
Parishes and municipalities may impose a limited local tax on low-alcohol beverages, and the secretary collects it and may waive related penalties in some cases.
United States — Louisiana
1 provisions
This section sets rules for collecting local sales and use taxes from dealers, auctioneers, certain vehicle registrations, and direct-pay taxpayers.
United States — Louisiana
1 provisions
The commission may levy a port-area ad valorem tax, issue bonds or notes, and use pledged revenues or mortgages to secure them, but only with voter authorization and, for debt issuance, State Bond Commission approval.
United States — Louisiana
1 provisions
The commission must develop a single electronic return for state and local sales and use taxes, may contract with collectors, and cannot start the new system until a contract is executed.
United States — Louisiana
1 provisions
St. Tammany Parish’s police jury may create a special sales tax district and, with voter approval, levy and collect an additional sales and use tax of up to 1% in that district.
United States — Louisiana
1 provisions
Certain taxing authorities must adjust millages so ad valorem taxes are not increased by the creation of the special district.
United States — Louisiana
1 provisions
Recovery income from a bad debt, prior tax, or delinquency amount is excluded from gross income up to the recovery exclusion amount.
United States — Louisiana
1 provisions
State death tax payments must be made to Louisiana within the stated deadlines.
United States — Louisiana
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.