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- RS 47:332.54 · Disposition of certain collections in Grant Parish
- RS 47:332.55 · Disposition of certain collections in Orleans Parish
- RS 47:333 · Use tax on limestone aggregate
- RS 47:335.1 · Short title
- RS 47:335.2 · Definitions
- RS 47:335.3 · Policy
- RS 47:335.4 · Multistate discussions; Streamlined Sales and Use Tax Agreement
- RS 47:335.5 · Louisiana law unmodified
- RS 47:335.6 · Agreement prerequisites
- RS 47:335.7 · Cooperating sovereigns
- RS 47:335.8 · Agreement beneficiaries; standing
- RS 47:335.9 · Certified service provider; certified automated system; proprietary system
- RS 47:337.1 · Short title
- RS 47:337.2 · Intent; application and interpretation of Chapter
- RS 47:337.3 · Imposition of political subdivision tax
- RS 47:337.4 · Levy of sales and use taxes
- RS 47:337.5 · Local sales and use taxes effective date
- RS 47:337.5.1 · Levy of parish tax; sales tax in parish of state capitol
- RS 47:337.6 · Definitions
- RS 47:337.7 · Exemptions generally
- RS 47:337.8 · Prohibited exemptions; specific application required
- RS 47:337.9 · Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable
- RS 47:337.10 · Optional exemptions
- RS 47:337.10.1 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:337.10.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:337.11 · Other provisions applicable to local sales and use tax
- RS 47:337.11.1 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:337.11.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:337.11.3 · Imposition of tax; prohibition
- RS 47:337.11.4 · Local taxes; prohibition on levy of local taxes on nongaming incentives or inducements
- RS 47:337.12 · Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
- RS 47:337.12.1 · Road material construction contracts; determination of where tax is due; requirements and limitations
- RS 47:337.13 · Collection of sales and use taxes by political subdivisions
- RS 47:337.13.1 · Power to employ counsel; attorney fees
- RS 47:337.14 · Central collection commission
- RS 47:337.14.1 · Uniform reporting for collectors
- RS 47:337.15 · Collection
- RS 47:337.16 · Authority to collect local sales and use taxes
- RS 47:337.16.1 · Agreements for collection by collector of revenue of taxes due the city of New Orleans
- RS 47:337.16.2 · Contents of agreement for collection of taxes; termination date
- RS 47:337.16.3 · Enforcement of payment of taxes
- RS 47:337.16.4 · Charge for collection; remitting amounts collected
- RS 47:337.16.5 · Collector to be furnished copies of ordinances and regulations
- RS 47:337.16.6 · Collector to be furnished list of taxpayers; records made available
- RS 47:337.17 · Treatment of tax by dealer
- RS 47:337.18 · Returns and payment of tax; penalty for absorption
- RS 47:337.19 · Withholding of state funds; assessment and collection standards
- RS 47:337.20 · Collection from interstate and foreign transportation dealers
- RS 47:337.20.1 · Collection from certain interstate and foreign transportation dealers
- RS 47:337.21 · Termination or transfer of business
- RS 47:337.22 · Sales and use tax returns
- RS 47:337.23 · Uniform electronic local return and remittance system; official record of tax rates and exemptions; filing and remittance of local sales and use taxes; penalties for violations
- RS 47:337.24 · Miscellaneous administrative provisions
- RS 47:337.25 · Authority of collectors to sue
- RS 47:337.26 · Contracts for purposes relating to collection of sales and use taxes
- RS 47:337.27 · Venue
- RS 47:337.28 · Collector's authority to determine the tax in certain cases
- RS 47:337.28.1 · Arbitrary assessments prohibited
- RS 47:337.29 · Dealers required to keep records
- RS 47:337.30 · Wholesalers and jobbers required to keep records
- RS 47:337.31 · Collector's authority to examine records of transportation companies
- RS 47:337.32 · Failure to pay tax on imported tangible personal property; grounds for attachment
- RS 47:337.33 · Failure to pay tax; rule to cease business
- RS 47:337.34 · Sales returned to dealer; credit or refund of tax
- RS 47:337.35 · Collector's duty to determine correct tax
- RS 47:337.36 · Power to examine records and premises of taxpayer
- RS 47:337.37 · Retention of records by taxpayers
- RS 47:337.38 · Power to request records in machine-sensible format
- RS 47:337.39 · Power to examine the records of third parties
- RS 47:337.40 · Power to conduct hearings
- RS 47:337.41 · Power to subpoena witnesses; fees
- RS 47:337.42 · Notice to attend hearings; how given
- RS 47:337.43 · Procedure to compel witnesses to attend and to testify at hearing
- RS 47:337.44 · Rule to show cause and examination of judgment debtor
- RS 47:337.45 · Alternative remedies for the collection of taxes
- RS 47:337.46 · Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
- RS 47:337.47 · Special authority to recover rebates
- RS 47:337.48 · Determination and notice of tax due
- RS 47:337.49 · Protest to collector's determination of tax due
- RS 47:337.50 · Assessment of tax, interest, and penalties
- RS 47:337.51 · Notice of assessment and right to appeal
- RS 47:337.51.1 · Mediation after assessment
- RS 47:337.52 · Waiver of restrictions and delays
- RS 47:337.53 · Assessment and notice when tax is in jeopardy
- RS 47:337.54 · Assessment and claims in bankruptcy and receivership
- RS 47:337.55 · Assessment of tax shown on face of taxpayer's returns
- RS 47:337.56 · Collection by distraint and sale authorized
- RS 47:337.57 · Distraint defined
- RS 47:337.58 · Distraint procedure
- RS 47:337.59 · Surrender of property subject to distraint
- RS 47:337.60 · Sale of distrained property
- RS 47:337.61 · Collection by summary court proceeding authorized
- RS 47:337.62 · Injunctions prohibited
- RS 47:337.63 · Remittance of tax under protest; suits to recover
- RS 47:337.64 · Alternative remedy for dealers
- RS 47:337.65 · Tax obligation to constitute a lien, privilege and mortgage
- RS 47:337.66 · Cancellation of lien, privilege, and mortgage
- RS 47:337.67 · Suspension and interruption of prescription
- RS 47:337.68 · Prescription of assessments as judgments
- RS 47:337.69 · Interest on unpaid taxes