Search statutes for “tax” | Esheria

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legal-2026.07.26-907

  1. Provision text match · United States — Louisiana · en

    RS 47:338.27

    unknown Act or statute Section 47:338.27 — RS 47:338.27

    RS 47:338.27

    §338.27. Ordinance imposing tax; purposes of tax The ordinance imposing said tax, authorized by R.S. 47:338.1, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes. Acts 1950, No. 285, §4; Redesignated from R.S. 33:2714 pursuant

    Topics: public finance, tax

  2. Provision text match · United States — Louisiana · en

    RS 33:9038.57

    unknown Act or statute Section 33:9038.57 — RS 33:9038.57

    RS 33:9038.57

    §9038.57. Taxing district in the city of Lake Charles A. Creation. The governing authority of the city of Lake Charles is hereby authorized to create, by ordinance, a special taxing district and political subdivision of the state, referred to in this Section as the "district". B. Boundaries. The district shall be comprised of all or a portion of the area of

    Topics: bond financing, district governance, hotel occupancy tax, tax

  3. Provision text match · United States — Louisiana · en

    RS 47:1582

    unknown Act or statute Section 47:1582 — RS 47:1582

    RS 47:1582

    §1582. Failure to remit tax collected on behalf of the state; rule to cease business A. Failure by any person obligated to collect any tax from taxpayers on behalf of the state to remit such taxes collected shall, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent and the secretary has the aut

    Topics: tax

  4. Provision text match · United States — Louisiana · en

    RS 33:1261.6

    unknown Act or statute Section 33:1261.6 — RS 33:1261.6

    RS 33:1261.6

    §1261.6. Taxation; authority, procedure Any ambulance service district created is hereby declared to be a political subdivision of the state. For carrying out the purposes of the ambulance service district as provided in this Part, the district, under the provisions of the Constitution of Louisiana, shall have the power of taxation and the power to incur deb

    Topics: debt, elections, tax

  5. Provision text match · United States — Louisiana · en

    RS 48:1664

    unknown Act or statute Section 48:1664 — RS 48:1664

    RS 48:1664

    §1664. Taxing power defined The authority shall have power to impose any tax on any subject of taxation within the regional area for any transit related purpose whatsoever, except as otherwise prohibited in this Chapter or by the Constitution or laws of this state, provided, however, that no tax shall be imposed within the regional area by the authority unle

    Topics: fund usage, tax, transit funding, voter approval

  6. Provision text match · United States — Louisiana · en

    RS 38:3087.37

    unknown Act or statute Section 38:3087.37 — RS 38:3087.37

    RS 38:3087.37

    and fix their compensation; employ engineers, attorneys, and other professional personnel as necessary and fix their compensation. (7) Levy taxes, issue bonds, and incur indebtedness within the limitations prescribed by the constitution and laws of Louisiana, and in the manner prescribed thereby. (8) Cooperate and contract with persons, firms, associations,

    Topics: bonds, employment, infrastructure, property

  7. Provision text match · United States — Louisiana · en

    RS 9:2431

    unknown Act or statute Section 9:2431 — RS 9:2431

    RS 9:2431

    PART II-A. ESTATE TAX APPORTIONMENT LAW §2431. Definitions Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section: (1) "Court" means the court having jurisdiction of the succession of the deceased; (2) "Estate" means the gross estate of a deceased as determined for the purpose of Federal estate t

    Topics: estate administration, tax

  8. Provision text match · United States — Louisiana · en

    RS 33:9506

    unknown Act or statute Section 33:9506 — RS 33:9506

    RS 33:9506

    §9506. Taxation; authority; procedure Each animal control district created pursuant to this Chapter is hereby declared to be a political subdivision of the state as defined by Article VI, Section 44(2) of the Constitution of Louisiana. For carrying out the purposes of the animal control district as provided in this Chapter, each district may incur debt, issu

    Topics: bonding, elections, tax

  9. Provision text match · United States — Louisiana · en

    RS 33:9354

    unknown Act or statute Section 33:9354 — RS 33:9354

    RS 33:9354

    §9354. Taxation; authority; procedure Any veterans' memorial district created hereunder is hereby declared to be a political subdivision of the state. For carrying out the purposes of the veterans' memorial district as provided in this Chapter, the district, under the provisions of the Constitution of Louisiana, shall have the power of taxation, with a major

    Topics: bond issuance, debt issuance, elections, tax

  10. Provision text match · United States — Louisiana · en

    RS 47:1151

    unknown Act or statute Section 47:1151 — RS 47:1151

    RS 47:1151

    CHAPTER 13. POWER USE TAX (REPEALED) §1151. §§1151-1160 Repealed by Acts 1973, Ex.Sess., No. 10, §1, eff. Jan. 1, 1974.

    Topics: repeal, tax

  11. Provision text match · United States — Louisiana · en

    RS 47:6041

    unknown Act or statute Section 47:6041 — RS 47:6041

    RS 47:6041

    Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.

    Topics: tax

  12. Provision text match · United States — Louisiana · en

    RS 11:1735

    unknown Act or statute Section 11:1735 — RS 11:1735

    RS 11:1735

    §1735. Exemption from execution A. The following items are hereby exempt from any state or municipal tax and from levy and sale, garnishment, attachment, or any other process whatsoever as provided in this Chapter, except as provided in R.S. 11:292: the right of a person to a pension, an annuity, or a retirement allowance, or to the return of contributions,

    Topics: employee benefits, retirement systems, tax

  13. Provision text match · United States — Louisiana · en

    RS 39:1108

    unknown Act or statute Section 39:1108 — RS 39:1108

    RS 39:1108

    e to fund into bonds The number of mills and fractions ascertained in the manner herein provided shall be deducted from the general alimony tax now or hereafter authorized to be levied by the political subdivision by the constitution of this state, and the remainder shall be available to be funded into bonds.

    Topics: bond financing, tax

  14. Provision text match · United States — Louisiana · en

    RS 17:2990.4

    unknown Act or statute Section 17:2990.4 — RS 17:2990.4

    RS 17:2990.4

    §2990.4. Administration; receipts and income tax returns The superintendent of education, or a person or persons duly appointed by him, shall administer the provisions of this chapter. Said administration shall be as simplified as is possible. Assistance shall be given upon: (1) The parent submitting a paid receipt showing payment of tuition for the current

    Topics: education, tax, tuition assistance

  15. Provision text match · United States — Louisiana · en

    RS 38:1667

    unknown Act or statute Section 38:1667 — RS 38:1667

    RS 38:1667

    hereof have been consolidated with each other or with other lands, and one plan for reclamation has been provided for and adopted therefor, taxes have been levied and bonds issued under the provisions of this Part, the plan for reclamation, the taxes and the bonds are hereby declared to be valid and legal, and binding on the reorganized drainage district. Ea

    Topics: bonds, drainage districts, reorganization, tax

  16. Provision text match · United States — Louisiana · en

    RS 47:34

    unknown Act or statute Section 47:34 — RS 47:34

    RS 47:34

    Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.

    Topics: franchise tax, tax

  17. Provision text match · United States — Louisiana · en

    RS 47:338.41

    unknown Act or statute Section 47:338.41 — RS 47:338.41

    RS 47:338.41

    ration of the governing authority and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, ha

    Topics: bonds, public proceedings, tax

  18. Provision text match · United States — Louisiana · en

    RS 11:2033

    unknown Act or statute Section 11:2033 — RS 11:2033

    RS 11:2033

    r the provisions of this Chapter, and the moneys in the various funds created by this Chapter are hereby exempt from any state or municipal tax and exempt from levy and sale, garnishment, attachment, or any other process whatsoever, except as provided in R.S. 11:292, and shall be unassignable except as in this Chapter specifically otherwise provided. Acts 19

    Topics: debt collection, retirement benefits, tax

  19. Provision text match · United States — Louisiana · en

    RS 33:130.295

    unknown Act or statute Section 33:130.295 — RS 33:130.295

    RS 33:130.295

    §130.295. Fees and ad valorem tax; borrowing money A. The board of commissioners may, when necessary, levy annually an ad valorem tax not to exceed five mills on the dollar of assessed valuation of all property, provided that the amount, term, and the purpose of said tax, as set out in a proposition submitted to a vote in accordance with the Louisiana Electi

    Topics: borrowing, industrial development, tax

  20. Provision text match · United States — Louisiana · en

    RS 18:1290

    unknown Act or statute Section 18:1290 — RS 18:1290

    RS 18:1290

    the political subdivision ordering the election shall be entitled to vote in an election on the issuance of bonds, levying or increase of a tax, or the assumption of indebtedness by the political subdivision, and such bonds may be issued, such tax levied or increased, or indebtedness assumed if approved by a vote of a majority in number of the qualified elec

    Topics: bond issuance, indebtedness, tax, voting