Uniform Local Sales Tax Code

   
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Links to Louisiana Revised Statutes Title 47, Chapter 2-D
 (R. S. 47:337.1 - 47:337.101)

   
 
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 47:337.6 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 exclusions and exemptions
RS 47:337.10.1 Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish
RS 47:337.11 Other provisions applicable to local sales and use tax
RS 47:337.11.1 Local sales and use tax; prescription drugs and pharmacist services; requirements
RS 47:337.11.2 Acadiana Cultural and Entertainment Special District; optional exemption
RS 47:337.11.3 Imposition of tax; prohibition
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 47:337.13 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 47:337.15 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 purpose 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 or arbitration
RS 47:337.51.1 Repealed by Acts 2014, No. 640, 4, eff. June 12, 2014.
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
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

Addtionally, pertinent information is to be found in the following statute:

RS 47:301 Definitions

 


   
       
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