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- RS 47:337.70 · Penalty for failure to make timely return
- RS 47:337.71 · Waiver of penalty for delinquent filing or delinquent payment
- RS 47:337.72 · Penalty for false or fraudulent return
- RS 47:337.73 · Negligence penalty
- RS 47:337.74 · Insufficient funds check in payment of taxes; penalty
- RS 47:337.75 · Examination and hearing costs
- RS 47:337.76 · Distraint cost penalty
- RS 47:337.77 · Refunds of overpayments authorized
- RS 47:337.78 · Crediting or offset of overpayments against other obligations
- RS 47:337.79 · Prescription of refunds or credits
- RS 47:337.80 · Interest on refunds or credits
- RS 47:337.81 · Appeals from the collector's disallowance of refund claim
- RS 47:337.81.1 · Board of Tax Appeals; finding of overpayment upon appeal from assessment
- RS 47:337.82 · Criminal penalty for failing to account for local tax monies
- RS 47:337.83 · Criminal penalty for evasion of tax
- RS 47:337.84 · Running of time limitations for criminal offenses
- RS 47:337.85 · Payment of taxes by receivers, referees, trustees or liquidators
- RS 47:337.86 · Credit for taxes paid
- RS 47:337.87 · Post-session update procedure
- RS 47:337.91 · Purpose; form of citation
- RS 47:337.92 · Definitions
- RS 47:337.93 · Public information; adoption of rules; availability of rules and orders
- RS 47:337.94 · Procedure for adoption of rules
- RS 47:337.95 · Filing; taking effect of rules
- RS 47:337.96 · Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index
- RS 47:337.97 · Judicial review of validity or applicability of rules
- RS 47:337.98 · Appeals
- RS 47:337.99 · Review of board rules
- RS 47:337.100 · Legislative veto, amendment, or suspension of rules and regulations
- RS 47:337.101 · Procedures to seek uniformity of interpretation of common or local sales tax law
- RS 47:337.102 · Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties
- RS 47:338.1 · Tax authorized; rate; sales tax districts; certain municipalities
- RS 47:338.2 · Tax authorized; rate; town of St. Francisville
- RS 47:338.3 · Sales tax authorized; rate; town of Zachary
- RS 47:338.4 · Tax authorized; city of New Orleans
- RS 47:338.5 · Tax authorized; rate; city of New Iberia
- RS 47:338.6 · Tax authorized; rate; city of Jeanerette
- RS 47:338.7 · Tax authorized; rate; city of Monroe
- RS 47:338.8 · Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
- RS 47:338.9 · Tax authorized; rate; St. Landry Parish municipalities
- RS 47:338.10 · Tax authorized; Iberia Parish
- RS 47:338.11 · Village of Maurice; additional sales and use tax authorized
- RS 47:338.12 · City of Monroe; authority to levy additional sales and use taxes
- RS 47:338.13 · Additional sales and use tax in certain home rule municipalities
- RS 47:338.14 · City of Minden; authority to levy additional sales and use tax
- RS 47:338.15 · Tax authorized; rate; town of Merryville
- RS 47:338.16 · City of Shreveport; authority to levy additional sales and use tax
- RS 47:338.17 · Municipalities in Tensas Parish; authority to levy additional sales and use tax
- RS 47:338.18 · City of Bogalusa; authority to levy additional sales and use tax
- RS 47:338.19 · City of Bastrop; authority to levy additional sales and use tax
- RS 47:338.20 · Town of Springfield; authority to levy additional sales and use tax
- RS 47:338.21 · Town of Lake Providence; authority to levy additional sales and use tax
- RS 47:338.22 · Village of Baskin; authority to levy additional sales and use tax
- RS 47:338.23 · City of Monroe; authority to levy additional sales and use tax
- RS 47:338.24 · City of Winnsboro; authority to levy additional sales and use tax
- RS 47:338.24.1 · Town of Homer; authority to levy additional sales and use tax
- RS 47:338.24.2 · Town of Jonesville; sales and use tax; authorization
- RS 47:338.24.3 · City of Carencro; authority to levy additional sales and use tax
- RS 47:338.24.4 · Town of Duson; authority to levy additional sales and use tax
- RS 47:338.24.5 · City of Scott; authority to levy additional sales and use tax
- RS 47:338.24.6 · City of Abbeville; authority to levy additional sales and use tax
- RS 47:338.25 · Imposition of tax; election
- RS 47:338.26 · Cumulative nature of tax; collection
- RS 47:338.27 · Ordinance imposing tax; purposes of tax
- RS 47:338.28 · Repeal
- RS 47:338.29 · Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
- RS 47:338.30 · Funding of sales tax revenues
- RS 47:338.31 · Authority to issue bonds
- RS 47:338.32 · Election
- RS 47:338.33 · Form and term of bonds
- RS 47:338.34 · Security for bonds
- RS 47:338.35 · Pledge of revenues; rights of bondholders
- RS 47:338.36 · Priorities
- RS 47:338.37 · Discontinuance or decrease of tax prohibited
- RS 47:338.38 · Resolutions; contents
- RS 47:338.39 · Advertisement for bids; private sale
- RS 47:338.40 · Trust fund
- RS 47:338.41 · Regularity of proceedings; recital on bonds
- RS 47:338.42 · Registration
- RS 47:338.43 · Tax exemption; bonds as security
- RS 47:338.44 · Provisions as cumulative
- RS 47:338.45 · Negotiability
- RS 47:338.46 · Publication of resolution; prescription on testing validity
- RS 47:338.47 · City of New Orleans; not applicable
- RS 47:338.48 · Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
- RS 47:338.49 · Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- RS 47:338.50 · Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- RS 47:338.51 · Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- RS 47:338.52 · Tax authorized; rate
- RS 47:338.53 · Collection of sales and use taxes in certain parishes
- RS 47:338.54 · Additional sales and use tax authorized
- RS 47:338.54.1 · Sales and use rate tax limits; Lafourche Parish
- RS 47:338.55 · Additional sales and use tax authorized
- RS 47:338.56 · Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- RS 47:338.57 · Authorization to levy and collect additional sales and use tax in Morehouse Parish
- RS 47:338.58 · Authorization to levy and collect additional sales and use tax in Livingston Parish
- RS 47:338.59 · Authorization to levy and collect additional sales and use tax in Catahoula Parish
- RS 47:338.60 · Authorization to levy and collect additional sales and use tax in Tensas Parish
- RS 47:338.61 · Authorization to levy and collect additional sales and use tax in Tensas Parish
- RS 47:338.62 · Authorization to levy and collect additional sales and use tax; Livingston Parish