§ 47:1501 Definitions
§ 47:1502 Administration by collector
§ 47:1502.1 A. By authority of Section 32 of Article III of the constitution of 1921, all of the functions, programs and operations of every kind of the state tax collector for the city of New Orleans
§ 47:1503 Powers of authorized representatives of collector
§ 47:1504 Organization of Department of Revenue
§ 47:1504.1 The Department of Revenue is authorized to perform criminal history records checks of current and prospective employees, contractors, and subcontractors in accordance with the proced
§ 47:1505 Collector’s bond
§ 47:1506 Collector’s records
§ 47:1506.1 Microfilm or microfiche records; electronic digitized records
§ 47:1507 A. Authentication. Copies of any rule, decision, or order of the secretary, and of any paper or report filed in any office maintained by him in the administration of this Subtitle, m
§ 47:1508 A.(1) Except as otherwise provided by law, the records and files of the secretary of the Department of Revenue or the records and files maintained pursuant to a tax ordinance, exclud
§ 47:1508.1 Unauthorized disclosure of information
§ 47:1509 Publication of tax information
§ 47:1510 Preservation of returns and reports
§ 47:1511 Power to make rules and regulations
§ 47:1512 Power to employ counsel; attorney fees
§ 47:1513 Power to administer oaths
§ 47:1514 A. Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under thi
§ 47:1515.1 Sales tax refund; new housing construction
§ 47:1515.2 A. The secretary of the Department of Revenue is hereby authorized to enter into an agreement with the Department of Natural Resources, office of conservation, at the request of the
§ 47:1515.3 Authority to collect severance taxes; Department of Agriculture and Forestry
§ 47:1516 Out-of-state debt collection
§ 47:1516.1 A.(1) To facilitate the collection of taxes, interest, penalties, and fees due to the Department of Revenue under any provision of this Title, the secretary is authorized to enter in
§ 47:1517 A. No later than the first day of March the secretary of the Department of Revenue shall prepare and submit to the governor and the legislature a tax exemption budget in the manner s
§ 47:1517.1 A. The Department of Revenue is required to prepare a tax exemption budget each year that includes state revenue loss for the preceding three years caused by each tax exemption, dedu
§ 47:1518 Authority to require whole-dollar reporting on tax returns
§ 47:1519 A. In payment of all taxes, penalties, interest, fees, and payments due under any state law for which the authority to collect has been delegated to the secretary of the Department o
§ 47:1520 A.(1) The secretary may require electronic filing of tax returns or reports under any of the following circumstances:
§ 47:1520.1 Electronically filed returns; signatures and direct deposit
§ 47:1520.2 A.(1) In cases where a taxpayer makes a claim for a refund of an overpayment of sales tax, the secretary shall require electronic filing of all schedules and invoices if the claim fo
§ 47:1521 Immediate disposition of collections
§ 47:1522 The secretary of the Department of Revenue may enter into contracts with the approval of the attorney general, with individuals and organizations to conduct alternative dispute resol
§ 47:1523 Reciprocal agreements; federal government
§ 47:1524 A. Purpose. The intent of this Section is to provide for a centralized registration and recordation system for transferable tax credits granted, issued, and authorized by the state o
§ 47:1525 A. There is hereby established within the legislature the Louisiana Tax Institute, hereinafter referred to as “Institute” which shall be a public body and shall serve as the official

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 18 > Part I - General Powers and Duties of Collector

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board of commissioners: means a group of persons appointed under the provisions of law to exercise certain authorities over and have oversight and control of a levee district or levee and drainage district. See Louisiana Revised Statutes 38:281
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Levee and drainage district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, drainage, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
  • Levee district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
  • Meeting: means a duly called meeting of the membership of a board when payment of per diem is authorized and such meeting is called for the express purpose of discussing activities or plans pertinent to the functions of the levee board itself. See Louisiana Revised Statutes 38:281
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Orleans Levee District: shall mean the levee district and political subdivision of the state which is referred to as the "Orleans Levee District" the "Board of Commissioners of the Orleans Levee District" or the "Orleans Levee Board". See Louisiana Revised Statutes 38:281
  • Oversight: Committee review of the activities of a Federal agency or program.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Personal property: All property that is not real property.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Quorum: The number of legislators that must be present to do business.
  • Recess: A temporary interruption of the legislative business.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Venue: The geographical location in which a case is tried.