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 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.
United States — Louisiana
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.
United States — Louisiana
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.
United States — Louisiana
1 provisions
Omitted or wrongly assessed property must be assessed when discovered, and the tax commission has powers to find, report, and enforce collection of those taxes.
United States — Louisiana
1 provisions
Special taxes for certain municipal or parish bonds must be levied, assessed, and collected every year on the taxed property.
United States — Louisiana
1 provisions
Certain Louisiana political subdivisions must levy, administer, and collect approved local sales and use taxes by local ordinance.
United States — Louisiana
1 provisions
A qualifying parish tourist commission may levy a hotel occupancy tax, but the tax must be approved and collected under the section’s procedures and rate cap.
United States — Louisiana
1 provisions
Avoyelles Parish Police Jury may levy and collect an additional parish sales and use tax up to 1%, but only after voter approval.
United States — Louisiana
1 provisions
Corporations that are subject to this tax part must pay estimated income tax during the year if the expected amount is at least $1,000, and those payments must be made in installments.
United States — Louisiana
1 provisions
The authority may levy a food and beverage tax on sales by covered food service establishments, but the tax has a rate cap, specified exemptions, and procedural approval requirements.
United States — Louisiana
1 provisions
Certain sheriffs and New Orleans finance officials may accept card or electronic-check payments, must charge a processing fee tied to actual processing expense, and may hire collection counsel or agencies subject to approval and cost-sharing rules.
United States — Louisiana
1 provisions
If movable property is moved before its taxes are paid, the local tax collector must collect the taxes by seizure and sale and forward the money to the collector where the property was assessed.
United States — Louisiana
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.
United States — Louisiana
1 provisions
The drainage district board must levy and collect an annual acreage tax or forced contribution while bonds remain unpaid, and the secretary must prepare and file the annual tax assessment book.
United States — Louisiana
1 provisions
Affected taxing authorities must adjust millages after a special district is implemented so taxes are not increased, and certain districts must keep millage uniform across parishes.
United States — Louisiana
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.
United States — Louisiana
1 provisions
This section gives a Louisiana income tax credit for qualifying child care expenses, with the credit amount based on the resident individual’s federal adjusted gross income.
United States — Louisiana
1 provisions
This section creates an electronic system for local sales and use tax filing and remittance, assigns the board and collectors specific duties, and allows some taxpayers and collectors to use or require electronic filing with a penalty for noncompliance.
United States — Louisiana
1 provisions
Livingston Parish’s police jury may create special taxing districts and, with voter approval, levy a sales and use tax up to 2.75% in a district.
United States — Louisiana
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.