§ 47:290 Purpose
§ 47:291 Application of Part
§ 47:292 Inconsistent provisions
§ 47:292.1 Special authority for the secretary with respect to military service in the Persian Gulf area
§ 47:292.2 Special grant of authority for the secretary with respect to military service in Bosnia
§ 47:292.3 Notwithstanding any other provision of law to the contrary, the secretary may grant certain relief to persons in the uniformed services for service in the uniformed services as defined in
§ 47:293 The following definitions shall apply throughout this Part, unless the context requires otherwise:
§ 47:293.1 For taxable periods beginning on January 1, 2020, through December 31, 2021, federal income tax liability shall be increased by the amount by which an individual’s federal income tax
§ 47:293.2 A. The secretary of the Department of Revenue shall promulgate regulations providing for the individual income tax deduction for income from net capital gains arising from the sale o
§ 47:294 Personal exemptions and credit for dependents
§ 47:295 A. There is imposed an income tax for each taxable year upon the Louisiana income of every individual, whether resident or nonresident. The amount of the tax shall be determined from
§ 47:296.1 A. Notwithstanding any other provisions of the law to the contrary, the secretary of the Department of Revenue is authorized to simplify the income tax filing requirements for certai
§ 47:296.2 A. A suspension of driving privileges shall be imposed and renewal of a driver’s license shall be denied if all of the following conditions are met:
§ 47:296.3 Suspension, revocation, or denial of hunting and fishing licenses
§ 47:297 A. The tax determined as provided in this Part shall be reduced by seventy-two dollars for any taxpayer, taxpayer’s spouse, or dependent who is deaf, blind, mentally incapacitated, o
§ 47:297.1 Tax deduction; medical savings accounts
§ 47:297.2 A. A person who maintains a household that includes one or more dependents who are physically or mentally incapable of caring for themselves may take as a credit against the state in
§ 47:297.3 Exclusion from income; S Bank shareholder non-taxable income
§ 47:297.4 Reduction to tax due; certain child care expenses
§ 47:297.5 Exemption from income; payments received from the Louisiana Military Family Assistance Fund
§ 47:297.6 A.(1) There shall be a credit against individual income tax liability due under this Title for the amount of eligible costs and expenses incurred during the rehabilitation of an owne
§ 47:297.7 A. For tax years beginning during 2008 only, there shall be allowed as a credit against the individual income tax determined as provided in this Part each tax year seven percent of t
§ 47:297.8 A.(1) Except as provided in Paragraph (2) of this Subsection, there shall be a credit against the tax imposed by this Chapter for individuals in an amount equal to three and one-half
§ 47:297.9 A. There shall be a credit against individual income tax liability due under this Part for seventy-two percent of the amounts paid by an active or reserve military servicemember, or
§ 47:297.10 A. There shall be allowed a deduction from tax table income for the sum of amounts paid during the taxable year by a taxpayer for tuition and fees required for a student’s enrollment
§ 47:297.11 A. There shall be allowed a deduction from tax table income for educational expenses paid during the taxable year by a taxpayer for home-schooling of a child if the child qualifies a
§ 47:297.12 A. There shall be allowed a deduction from tax table income for amounts paid during a tax year by a taxpayer which are associated with a student’s enrollment in a public elementary o
§ 47:297.13 A.(1) There shall be allowed a deduction from income taxes imposed by this Chapter for each taxpayer who provides continuous employment to a qualified disabled individual within Loui
§ 47:297.14 A.(1) In computing Louisiana tax table income, an individual shall exclude net income or losses received from an entity of which the individual is a shareholder, partner, or member p
§ 47:297.15 A.(1) There shall be allowed a deduction from tax table income for the sum of amounts paid from March 13, 2020, through December 31, 2020, during the COVID-19 pandemic for expenses f
§ 47:297.16 A. A COVID-19 relief benefit shall be exempt from the provisions of this Part if the benefit was included in the taxpayer’s federal adjusted gross income.
§ 47:297.17 Any payments made pursuant to a military survivor benefit plan authorized pursuant to the provisions of 10 U.S.C. 1447 through 1455 to the surviving spouse or other named beneficiary
§ 47:297.18 A. It is the intent of the Louisiana Legislature that the digital nomad tax exemption provided for in this Section be used primarily as an inducement for individuals to locate in Lou
§ 47:297.19 A. There shall be allowed a credit against the tax imposed by this Chapter for an individual who delivers a stillborn child. In order to qualify for the credit, the individual claimi
§ 47:297.20 A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts a child who is in foster care, as defined in Children’s Code Article 603, or a youth receivin
§ 47:297.21 A.(1) There shall be allowed a deduction from tax table income for a taxpayer who adopts an infant who is unrelated to the taxpayer and who is less than one year of age through a pri
§ 47:297.22 A.(1) There shall be allowed a credit against the tax imposed by this Chapter for the reasonable funeral and burial expenses associated with the pregnancy-related death of a person.
§ 47:297.23 A.(1) There shall be allowed a refundable credit against the tax imposed by this Chapter for a taxpayer who adopts a child who is unrelated to the taxpayer and who is no more than tw
§ 47:297.24 A. For purposes of this Section, the following terms have the meanings ascribed to them in this Subsection:
§ 47:299 Nonseparability

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part III - Provisions for Individuals

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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 examiners: means the Board of River Port Pilot Commissioners and Examiners, established in La. See Louisiana Revised Statutes 34:1071
  • 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.
  • 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.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Donor: The person who makes a gift.
  • 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.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Oath: A promise to tell the truth.
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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.
  • Pilot: means a New Orleans and Baton Rouge Steamship Pilot, as designated in La. See Louisiana Revised Statutes 34:1041
  • Pilot: means a River Port Pilot as designated in La. See Louisiana Revised Statutes 34:1071
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • property: means any portion of immovable property, including servitudes and other rights in or to immovable property. See Louisiana Revised Statutes 34:3306
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • 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
  • Taxable year: includes , in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. See Louisiana Revised Statutes 47:98
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.