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- RS 47:1516 · Out-of-state debt collection
- RS 47:1516.1 · In-state debt collection
- RS 47:1517 · Tax exemption budget
- RS 47:1517.1 · Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
- RS 47:1517.2 · Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditor
- RS 47:1518 · Authority to require whole-dollar reporting on tax returns
- RS 47:1519 · Payment of taxes by electronic funds transfer; credit or debit cards; other
- RS 47:1520 · Electronically filed returns; signatures
- RS 47:1520.1 · Electronically filed returns; signatures and direct deposit
- RS 47:1520.2 · Electronically filed claims for refunds; overpayment of sales tax
- RS 47:1521 · Immediate disposition of collections
- RS 47:1522 · Alternative dispute resolution
- RS 47:1523 · Reciprocal agreements; federal government
- RS 47:1524 · Tax credit registry; requirements; limitations
- RS 47:1525 · Louisiana Tax Institute; membership, terms, and duties and powers
- RS 47:1541 · Secretary's duty to determine correct tax
- RS 47:1542 · Power to examine records and premises of taxpayer
- RS 47:1542.1 · Retention of records by taxpayers
- RS 47:1542.2 · Power to request records in machine-sensible format
- RS 47:1543 · Power to examine the records of third parties
- RS 47:1544 · Power to conduct hearings
- RS 47:1545 · Power to subpoena witnesses; fees
- RS 47:1546 · Notice to attend hearings, how given
- RS 47:1547 · Procedure to compel witnesses to attend and to testify at hearing
- RS 47:1548 · Rule to show cause and examination of judgment debtor
- RS 47:1561 · Alternative remedies for the collection of taxes
- RS 47:1561.1 · Special authority to enforce collection of taxes collected or withheld; personal liability
- RS 47:1561.2 · Special authority to recover rebates and refundable tax credits
- RS 47:1561.3 · Special authority to recover nonrefundable tax credits
- RS 47:1562 · Determination and notice of tax due
- RS 47:1563 · Protest to collector's determination of tax due
- RS 47:1564 · Assessment of tax, interest, and penalties
- RS 47:1565 · Notice of assessment and right to appeal
- RS 47:1565.1 · Waiver of restrictions and delays
- RS 47:1566 · Assessment and notice when tax is in jeopardy
- RS 47:1567 · Assessment and claims in bankruptcy and receivership
- RS 47:1568 · Assessment of tax shown on face of taxpayer's returns
- RS 47:1569 · Collection by distraint and sale authorized
- RS 47:1570 · Distraint defined
- RS 47:1571 · Distraint procedure
- RS 47:1572 · Surrender of property subject to distraint
- RS 47:1573 · Sale of distrained property
- RS 47:1574 · Collection by summary court proceeding authorized
- RS 47:1574.1 · Failure to pay tax collected from others; rule to cease business
- RS 47:1574.2 · Suit to enjoin certain preparers; cease and desist order
- RS 47:1574.3 · Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
- RS 47:1575 · Injunctions prohibited
- RS 47:1576 · Remittance of tax under protest; suits to recover
- RS 47:1576.1 · Settlement offers
- RS 47:1576.2 · Installment agreements; fees
- RS 47:1576.3 · Fresh Start Proper Worker Classification Initiative
- RS 47:1576.4 · Safe harbor
- RS 47:1577 · Tax obligation to constitute a lien, privilege and mortgage
- RS 47:1578 · Cancellation of lien, privilege, and mortgage; compromises
- RS 47:1579 · Prescription of taxes, interest, and penalties
- RS 47:1580 · Suspension and interruption of prescription
- RS 47:1581 · Prescription of assessments as judgments
- RS 47:1582 · Failure to remit tax collected on behalf of the state; rule to cease business
- RS 47:1583 · Federal tax refund offset fees
- RS 47:1584 · Innocent spouse rule
- RS 47:1601 · Interest on unpaid taxes
- RS 47:1602 · Penalty for failure to make timely return; penalties related to nonpayment or underpayment
- RS 47:1602.1 · Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
- RS 47:1602.2 · Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020
- RS 47:1603 · Waiver of penalty for delinquent filing or delinquent payment
- RS 47:1604 · Penalty for false or fraudulent return
- RS 47:1604.1 · Accuracy-related penalty
- RS 47:1604.2 · Insufficient funds check or electronic debit in payment of taxes; penalty
- RS 47:1605 · Examination and hearing costs
- RS 47:1606 · Distraint cost penalty
- RS 47:1607 · Interest on erroneous refunds
- RS 47:1608 · Disposition of penalties and self-generated revenue
- RS 47:1621 · Refunds of overpayments authorized
- RS 47:1621.1 · Satisfaction of rulings or judgments of the Board of Tax Appeals
- RS 47:1622 · Crediting or offset of overpayments against other obligations
- RS 47:1623 · Prescription of refunds or credits
- RS 47:1624 · Interest on refunds
- RS 47:1624.1 · Repealed by Acts 2016, 2nd Es. Sess., No. 10, §2, eff. July 1, 2016.
- RS 47:1625 · Appeals from the collector's disallowance of refund claim
- RS 47:1626 · Board's finding of overpayment upon appeal from assessment
- RS 47:1627 · Limitation on right of refund when petition is filed with Board of Tax Appeals
- RS 47:1641 · Criminal penalty for failing to account for state tax moneys
- RS 47:1641.1 · Automated sales suppression devices; definitions; penalties
- RS 47:1642 · Criminal penalty for evasion of tax
- RS 47:1643 · Running of time limitations
- RS 47:1671 · Authority to sign certain documents; validity; conclusive presumption
- RS 47:1672 · Payment of taxes by receivers, referees, trustees or liquidators
- RS 47:1673 · Application of provisions of this Chapter
- RS 47:1674 · Exemption from claim for taxes on retirement benefits by another state
- RS 47:1675 · General administrative provisions for credits against income and corporation franchise tax
- RS 47:1676 · Debt recovery
- RS 47:1677 · Financial institution data match
- RS 47:1678 · Tax clearances; resale certificates; certain procurement contracts
- RS 47:1679 · Paid preparers; required information on returns, reports, claims for refund, and other claims
- RS 47:1681 · Necessity for compliance with requirements
- RS 47:1682 · Claims to be supported by special invoices
- RS 47:1683 · Special permit as refund gasoline distributor
- RS 47:1684 · Issuance of special invoices; coloring of gasoline
- RS 47:1685 · Dye
- RS 47:1686 · Regulation of color of gasoline generally