Chapter

Administrative Provisions

La. R.S. 47:1501— ADMINISTRATIVE PROVISIONS
La. R.S. 47:1502— Administration by collector
La. R.S. 47:1502.1— Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, mone
La. R.S. 47:1503— Powers of authorized representatives of collector
La. R.S. 47:1504— Organization of Department of Revenue
La. R.S. 47:1504.1— Criminal history information; access to federal tax information
La. R.S. 47:1505— Collector's bond
La. R.S. 47:1506— Collector's records
La. R.S. 47:1506.1— Microfilm or microfiche records; electronic digitized records
La. R.S. 47:1507— Authentication of secretary's records; fees for searching for documents
La. R.S. 47:1508— Confidentiality of tax records
La. R.S. 47:1508.1— Unauthorized disclosure of information
La. R.S. 47:1509— Publication of tax information
La. R.S. 47:1510— Preservation of returns and reports
La. R.S. 47:1511— Power to make rules and regulations
La. R.S. 47:1512— Power to employ counsel; attorney fees
La. R.S. 47:1513— Power to administer oaths
La. R.S. 47:1514— Power to extend time to file returns and pay tax
La. R.S. 47:1515— Prohibition of class action lawsuits
La. R.S. 47:1515.1— Sales tax refund; new housing construction
La. R.S. 47:1515.2— Authority to collect fees; office of conservation
La. R.S. 47:1515.3— Authority to collect severance taxes; Department of Agriculture and Forestry
La. R.S. 47:1516— Out-of-state debt collection
La. R.S. 47:1516.1— In-state debt collection
La. R.S. 47:1517— Tax exemption budget
La. R.S. 47:1517.1— Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
La. R.S. 47:1517.2— Tax incentive and economic development program evaluation and reporting; powers and duties of the legislative auditor
La. R.S. 47:1518— Authority to require whole-dollar reporting on tax returns
La. R.S. 47:1519— Payment of taxes by electronic funds transfer; credit or debit cards; other
La. R.S. 47:1520— Electronically filed returns; signatures
La. R.S. 47:1520.1— Electronically filed returns; signatures and direct deposit
La. R.S. 47:1520.2— Electronically filed claims for refunds; overpayment of sales tax
La. R.S. 47:1521— Immediate disposition of collections
La. R.S. 47:1522— Alternative dispute resolution
La. R.S. 47:1523— Reciprocal agreements; federal government
La. R.S. 47:1524— Tax credit registry; requirements; limitations
La. R.S. 47:1525— Louisiana Tax Institute; membership, terms, and duties and powers
La. R.S. 47:1541— Secretary's duty to determine correct tax
La. R.S. 47:1542— Power to examine records and premises of taxpayer
La. R.S. 47:1542.1— Retention of records by taxpayers
La. R.S. 47:1542.2— Power to request records in machine-sensible format
La. R.S. 47:1543— Power to examine the records of third parties
La. R.S. 47:1544— Power to conduct hearings
La. R.S. 47:1545— Power to subpoena witnesses; fees
La. R.S. 47:1546— Notice to attend hearings, how given
La. R.S. 47:1547— Procedure to compel witnesses to attend and to testify at hearing
La. R.S. 47:1548— Rule to show cause and examination of judgment debtor
La. R.S. 47:1561— Alternative remedies for the collection of taxes
La. R.S. 47:1561.1— Special authority to enforce collection of taxes collected or withheld; personal liability conform
La. R.S. 47:1561.2— Special authority to recover rebates and refundable tax credits
La. R.S. 47:1561.3— Special authority to recover nonrefundable tax credits
La. R.S. 47:1562— Determination and notice of tax due
La. R.S. 47:1563— Protest to collector's determination of tax due
La. R.S. 47:1564— Assessment of tax, interest, and penalties
La. R.S. 47:1565— Notice of assessment and right to appeal
La. R.S. 47:1565.1— Waiver of restrictions and delays
La. R.S. 47:1566— Assessment and notice when tax is in jeopardy
La. R.S. 47:1567— Assessment and claims in bankruptcy and receivership
La. R.S. 47:1568— Assessment of tax shown on face of taxpayer's returns
La. R.S. 47:1569— Collection by distraint and sale authorized
La. R.S. 47:1570— Distraint defined
La. R.S. 47:1571— Distraint procedure
La. R.S. 47:1572— Surrender of property subject to distraint
La. R.S. 47:1573— Sale of distrained property
La. R.S. 47:1574— Collection by summary court proceeding authorized
La. R.S. 47:1574.1— Failure to pay tax collected from others; rule to cease business
La. R.S. 47:1574.2— Suit to enjoin certain preparers; cease and desist order
La. R.S. 47:1574.3— Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
La. R.S. 47:1575— Injunctions prohibited
La. R.S. 47:1576— Remittance of tax under protest; suits to recover
La. R.S. 47:1576.1— Settlement offers
La. R.S. 47:1576.2— Installment agreements; fees
La. R.S. 47:1576.3— Fresh Start Proper Worker Classification Initiative
La. R.S. 47:1576.4— Safe harbor
La. R.S. 47:1577— Tax obligation to constitute a lien, privilege and mortgage
La. R.S. 47:1578— Cancellation of lien, privilege, and mortgage; compromises
La. R.S. 47:1579— Prescription of taxes, interest, and penalties
La. R.S. 47:1580— Suspension and interruption of prescription
La. R.S. 47:1581— Prescription of assessments as judgments
La. R.S. 47:1582— Failure to remit tax collected on behalf of the state; rule to cease business
La. R.S. 47:1583— Federal tax refund offset fees
La. R.S. 47:1584— Innocent spouse rule
La. R.S. 47:1601— Interest on unpaid taxes
La. R.S. 47:1602— Penalty for failure to make timely return; penalties related to nonpayment or underpayment
La. R.S. 47:1602.1— Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund
La. R.S. 47:1602.2— Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020
La. R.S. 47:1603— Waiver of penalty for delinquent filing or delinquent payment
La. R.S. 47:1604— Penalty for false or fraudulent return
La. R.S. 47:1604.1— Accuracy-related penalty
La. R.S. 47:1604.2— Insufficient funds check or electronic debit in payment of taxes; penalty
La. R.S. 47:1605— Examination and hearing costs
La. R.S. 47:1606— Distraint cost penalty
La. R.S. 47:1607— Interest on erroneous refunds
La. R.S. 47:1608— Disposition of penalties and self-generated revenue
La. R.S. 47:1621— Refunds of overpayments authorized
La. R.S. 47:1621.1— Satisfaction of rulings or judgments of the Board of Tax Appeals
La. R.S. 47:1622— Crediting or offset of overpayments against other obligations
La. R.S. 47:1623— Prescription of refunds or credits
La. R.S. 47:1624— Interest on refunds
La. R.S. 47:1624.1— Repealed
La. R.S. 47:1625— Appeals from the collector's disallowance of refund claim
La. R.S. 47:1626— Board's finding of overpayment upon appeal from assessment
La. R.S. 47:1627— Limitation on right of refund when petition is filed with board of tax appeals
La. R.S. 47:1641— Criminal penalty for failing to account for state tax moneys
La. R.S. 47:1641.1— Automated sales suppression devices; definitions; penalties
La. R.S. 47:1642— Criminal penalty for evasion of tax
La. R.S. 47:1643— Running of time limitations
La. R.S. 47:1671— Authority to sign certain documents; validity; conclusive presumption
La. R.S. 47:1672— Payment of taxes by receivers, referees, trustees or liquidators
La. R.S. 47:1673— Application of provisions of this Chapter
La. R.S. 47:1674— Exemption from claim for taxes on retirement benefits by another state
La. R.S. 47:1675— General administrative provisions for credits against income and corporation franchise tax
La. R.S. 47:1676— Debt recovery
La. R.S. 47:1677— Financial institution data match
La. R.S. 47:1678— Tax clearances; resale certificates; certain procurement contracts
La. R.S. 47:1679— Paid preparers; required information on returns, reports, claims for refund, and other claims
La. R.S. 47:1681— Necessity for compliance with requirements
La. R.S. 47:1682— Claims to be supported by special invoices
La. R.S. 47:1683— Special permit as refund gasoline distributor
La. R.S. 47:1684— Issuance of special invoices; coloring of gasoline
La. R.S. 47:1685— Dye
La. R.S. 47:1686— Regulation of color of gasoline generally
La. R.S. 47:1687— Violations; penalties
La. R.S. 47:1688— Suspension of dealer's permit
La. R.S. 47:1689— Forfeiture of refunds
La. R.S. 47:1690— Definitions
La. R.S. 47:1691— Refunds, source
La. R.S. 47:1692— Definitions
La. R.S. 47:1693— Imposition of tax
La. R.S. 47:1694— Enforcement
La. R.S. 47:1695— Rules and regulations
La. R.S. 47:1696— Disposition of collections
La. R.S. 47:1701— Repealed by Acts 1972, Ex. Sess., No. 3, §1
La. R.S. 47:1702— Definitions
La. R.S. 47:1703— Exemptions
La. R.S. 47:1703.1— Permanent registration of homestead exemption; designated parishes
La. R.S. 47:1704— Homestead exemption audit program; city of New Orleans; fees
La. R.S. 47:1705— Information supplied to assessor and legislative auditor by tax recipient agencies; additional notices
La. R.S. 47:1705.1— Public hearings for certain millage adjustments; certain parishes
La. R.S. 47:1706— Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools
La. R.S. 47:1707— Exemptions, agricultural machinery and implements, farm structures, and timber logging equipment; definition
La. R.S. 47:1707.1— Agricultural byproducts
La. R.S. 47:1708— Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
La. R.S. 47:1709— Exemption for intangible and incorporeal property
La. R.S. 47:1710— Homestead exemption; residential lessees; tax credits
La. R.S. 47:1711— Waiver of homestead exemption
La. R.S. 47:1712— Application procedure; special assessment level
La. R.S. 47:1713— Special assessment level for certain trusts
La. R.S. 47:1714— Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts
La. R.S. 47:1715— Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts
La. R.S. 47:1716— Exemption for property of certain veterans with disabilities; applicability