COLLECTIONS

Sections

• § 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 active
• § 47:337.12.1 Road material construction contracts; determination of where tax is due; requirements and limitations active
• § 47:337.13 Collection of sales and use taxes by political subdivisions active
• § 47:337.13.1 Power to employ counsel; attorney fees active
• § 47:337.14 Central collection commission active
• § 47:337.14.1 Uniform reporting for collectors active
• § 47:337.15 Collection active
• § 47:337.16 Authority to collect local sales and use taxes active
• § 47:337.16.1 Agreements for collection by collector of revenue of taxes due the city of New Orleans active
• § 47:337.16.2 Contents of agreement for collection of taxes; termination date active
• § 47:337.16.3 Enforcement of payment of taxes active
• § 47:337.16.4 Charge for collection; remitting amounts collected active
• § 47:337.16.5 Collector to be furnished copies of ordinances and regulations active
• § 47:337.16.6 Collector to be furnished list of taxpayers; records made available active
• § 47:337.17 Treatment of tax by dealer active
• § 47:337.18 Returns and payment of tax; penalty for absorption active
• § 47:337.19 Withholding of state funds; assessment and collection standards active
• § 47:337.20 Collection from interstate and foreign transportation dealers active
• § 47:337.20.1 Collection from certain interstate and foreign transportation dealers active
• § 47:337.21 Termination or transfer of business active
• § 47:337.22 Sales and use tax returns active
• § 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 active
• § 47:337.24 Miscellaneous administrative provisions active
• § 47:337.25 Authority of collectors to sue active
• § 47:337.26 Contracts for purposes relating to collection of sales and use taxes active
• § 47:337.27 Venue active
• § 47:337.28 Collector's authority to determine the tax in certain cases active
• § 47:337.28.1 Arbitrary assessments prohibited active
• § 47:337.29 Dealers required to keep records active
• § 47:337.30 Wholesalers and jobbers required to keep records active
• § 47:337.31 Collector's authority to examine records of transportation companies active
• § 47:337.32 Failure to pay tax on imported tangible personal property; grounds for attachment active
• § 47:337.33 Failure to pay tax; rule to cease business active
• § 47:337.34 Sales returned to dealer; credit or refund of tax active
• § 47:337.35 Collector's duty to determine correct tax active
• § 47:337.36 Power to examine records and premises of taxpayer active
• § 47:337.37 Retention of records by taxpayers active
• § 47:337.38 Power to request records in machine-sensible format active
• § 47:337.39 Power to examine the records of third parties active
• § 47:337.40 Power to conduct hearings active
• § 47:337.41 Power to subpoena witnesses; fees active
• § 47:337.42 Notice to attend hearings; how given active
• § 47:337.43 Procedure to compel witnesses to attend and to testify at hearing active
• § 47:337.44 Rule to show cause and examination of judgment debtor active
• § 47:337.45 Alternative remedies for the collection of taxes active
• § 47:337.46 Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors active
• § 47:337.47 Special authority to recover rebates active
• § 47:337.48 Determination and notice of tax due active
• § 47:337.49 Protest to collector's determination of tax due active
• § 47:337.50 Assessment of tax, interest, and penalties active
• § 47:337.51 Notice of assessment and right to appeal active
• § 47:337.51.1 Mediation after assessment active
• § 47:337.52 Waiver of restrictions and delays active
• § 47:337.53 Assessment and notice when tax is in jeopardy active
• § 47:337.54 Assessment and claims in bankruptcy and receivership active
• § 47:337.55 Assessment of tax shown on face of taxpayer's returns active
• § 47:337.56 Collection by distraint and sale authorized active
• § 47:337.57 Distraint defined active
• § 47:337.58 Distraint procedure active
• § 47:337.59 Surrender of property subject to distraint active
• § 47:337.60 Sale of distrained property active
• § 47:337.61 Collection by summary court proceeding authorized active
• § 47:337.62 Injunctions prohibited active
• § 47:337.63 Remittance of tax under protest; suits to recover active
• § 47:337.64 Alternative remedy for dealers active
• § 47:337.65 Tax obligation to constitute a lien, privilege and mortgage active
• § 47:337.66 Cancellation of lien, privilege, and mortgage active
• § 47:337.67 Suspension and interruption of prescription active
• § 47:337.68 Prescription of assessments as judgments active
• § 47:337.69 Interest on unpaid taxes active
• § 47:337.70 Penalty for failure to make timely return active
• § 47:337.71 Waiver of penalty for delinquent filing or delinquent payment active
• § 47:337.72 Penalty for false or fraudulent return active
• § 47:337.73 Negligence penalty active
• § 47:337.74 Insufficient funds check in payment of taxes; penalty active
• § 47:337.75 Examination and hearing costs active
• § 47:337.76 Distraint cost penalty active
• § 47:337.77 Refunds of overpayments authorized active
• § 47:337.78 Crediting or offset of overpayments against other obligations active
• § 47:337.79 Prescription of refunds or credits active
• § 47:337.80 Interest on refunds or credits active
• § 47:337.81 Appeals from the collector's disallowance of refund claim active
• § 47:337.81.1 Board of Tax Appeals; finding of overpayment upon appeal from assessment active
• § 47:337.82 Criminal penalty for failing to account for local tax monies active
• § 47:337.83 Criminal penalty for evasion of tax active
• § 47:337.84 Running of time limitations for criminal offenses active
• § 47:337.85 Payment of taxes by receivers, referees, trustees or liquidators active
• § 47:337.86 Credit for taxes paid active
• § 47:337.87 Post-session update procedure active
• § 47:337.91 Purpose; form of citation active
• § 47:337.92 Definitions active
• § 47:337.93 Public information; adoption of rules; availability of rules and orders active
• § 47:337.94 Procedure for adoption of rules active
• § 47:337.95 Filing; taking effect of rules active
• § 47:337.96 Uniform Local Sales Tax Administrative Code and Louisiana Register; publication; index active
• § 47:337.97 Judicial review of validity or applicability of rules active
• § 47:337.98 Appeals active
• § 47:337.99 Review of board rules active
• § 47:337.100 Legislative veto, amendment, or suspension of rules and regulations active
• § 47:337.101 Procedures to seek uniformity of interpretation of common or local sales tax law active
• § 47:337.102 Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties active