Title 47. Revenue and Taxation
Subtitle I. Preliminary and General Provisions
Subtitle II. Provisions Relating to Taxes Collected and Administered By the Collector of Revenue
- Chapter 1. Income Tax
- Chapter 2. Sales Tax
- Chapter 2-A. Additional Sales and Use Tax
- Chapter 2-B. Additional Sales and Use Tax; Use Tax On Limestone Aggregate
- Chapter 2-C. Uniform Sales and Use Tax Administration Act
- Chapter 2-D. Uniform Local Sales Tax Code
- Chapter 2-E. Louisiana Sales and Use Tax Commission For Remote Sellers
- Chapter 3. Occupational License Tax
- Chapter 4. Vehicle Registration License Tax
- Chapter 4-A. Automobile Rental Tax
- Chapter 5. Corporation Franchise Tax
- Chapter 6. Taxes On Natural Resources
- Chapter 7. Taxes On Petroleum Products
- Chapter 7-A. Taxation of Disposal and Storage of Hazardous Waste
- Chapter 8. Tobacco Tax
- Chapter 8-A. Delivery Sales of Cigarettes
- Chapter 9. Soft Drinks Tax
- Chapter 11. Taxes On Utilities
- Chapter 12. Louisiana Motion Picture Incentive Act
- Chapter 13. Power Use Tax (Repealed)
- Chapter 14. Gift Tax
- Chapter 15. Oleomargarine Tax (Repealed)
- Chapter 16. First Use Tax
- Chapter 17. Board of Tax Appeals
- Chapter 18. Administrative Provisions
- Chapter 19. "Consumable Hemp Product Hemp-Derived Cbd Tax
Subtitle III. Provisions Relating to Ad Valorem Taxes
- Chapter 1. Annual Levy
- Chapter 2. State Supervision of Levy and Assessment
- Chapter 3. Assessment
- Chapter 4. Payment and Collection
- Chapter 5. Payment and Collection Procedure; Tax Sales; Adjudicated Property
- Chapter 6. Use Value and Fair Market Value
- Chapter 7. The Educational Facilities Trust Fund District
Subtitle IV. Miscellaneous Taxes
Subtitle V. Exemptions For Industry
- Chapter 1. Contracts With Board of Commerce and Industry On Recommendation of Governor
- Chapter 2. Contracts With Board of Commerce and Industry For Relocating Manufacturing Or Business Establishments On Recommendation of Governor (Repealed)
- Chapter 3. Exemptions For Manufacturing Establishments
- Chapter 4. Limited Exemption For Downtown Historic and Economic Development Districts
- Chapter 5. Corporate Tax Apportionment Program
- Chapter 6. Contracts For Businesses
Subtitle VI. State Tax Revenue Limit
Subtitle VIII. Miscellaneous Revenues
Subtitle IX. Development Financing
Subtitle X. Healthcare Affordability Act
Subtitle XI. The Louisiana Lottery Corporation Law
- Chapter 1. General Provisions
- Chapter 2. Creation of Corporation; Board of Directors and Officers of Corporation
- Chapter 3. Operations of Corporation
- Chapter 4. Prizes
- Chapter 5. Retailers
- Chapter 6. Vendors
- Chapter 7. Criminal Background Investigations
- Chapter 8. Lottery Crimes, Penalties, and Prohibited Acts
- Chapter 9. Transportation of Lottery Devices - Declaration
- Chapter 10. Louisiana Lottery Corporation Sports Wagering