Title 47 – Revenue and Taxation
E516884
Title 47 – Revenue and Taxation is the section of the Louisiana Revised Statutes that sets forth the state’s laws governing taxes, fees, and related revenue measures.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Title of the Louisiana Revised Statutes
ⓘ
statutory code ⓘ |
| appliesTo |
business entities in Louisiana
ⓘ
state and local tax administration in Louisiana ⓘ taxpayers in Louisiana ⓘ |
| citationStyle | La. R.S. Title 47 ⓘ |
| containsProvisionsOn |
appeals of tax assessments
ⓘ
assessment of taxes ⓘ collection of delinquent taxes ⓘ excise taxes ⓘ franchise taxes ⓘ income tax ⓘ licensing fees ⓘ property tax procedures to the extent provided by statute ⓘ sales and use tax ⓘ tax administration ⓘ tax collection procedures ⓘ tax credits and incentives ⓘ tax exemptions and exclusions ⓘ tax liens ⓘ tax penalties and interest ⓘ tax refunds ⓘ withholding of taxes ⓘ |
| country | United States of America ⓘ |
| enforcedBy |
Louisiana Department of Revenue
NERFINISHED
ⓘ
other authorized Louisiana state agencies ⓘ |
| governs |
fees
ⓘ
revenue measures ⓘ state taxes ⓘ |
| hasLanguage | English ⓘ |
| hasPurpose |
to establish legal rules for raising state revenue
ⓘ
to provide statutory authority for state tax administration ⓘ to regulate the imposition and collection of taxes in Louisiana ⓘ |
| isAmendedBy | acts of the Louisiana Legislature ⓘ |
| jurisdiction | State of Louisiana NERFINISHED ⓘ |
| legalForm | codified statutes ⓘ |
| legalSystem | Louisiana law ⓘ |
| levelOfGovernment | state ⓘ |
| partOf | Louisiana Revised Statutes NERFINISHED ⓘ |
| publicationForm |
official printed statutes of Louisiana
ⓘ
online Louisiana Revised Statutes databases ⓘ |
| subjectMatter | revenue and taxation ⓘ |
| usedBy |
businesses for tax compliance in Louisiana
ⓘ
courts in Louisiana ⓘ individual taxpayers for understanding Louisiana tax obligations ⓘ state tax administrators ⓘ tax practitioners in Louisiana ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.