Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
4,692 matching statutes
United States — Louisiana
1 provisions
After a tax lien certificate is issued, the tax debtor must keep paying later statutory impositions on the property. The tax lien certificate holder may pay them if they go unpaid, can request a tax bill copy from the tax collector, and may get refunded if the lien is later extinguished by payment and a written demand
United States — Louisiana
1 provisions
An economic development district may levy certain local taxes within the district, but only within stated limits and subject to constitutional limits.
United States — Louisiana
1 provisions
The commission may levy a limited ad valorem tax, call special elections about the tax, and issue bonds with approval and stated limits. Tax collection officials must settle monthly and handle the collected taxes as described.
United States — Louisiana
1 provisions
This section sets ad valorem tax contribution rates for several Louisiana retirement systems and requires certain East Baton Rouge school boards to file a credit-calculation formula within 30 days after a related subparagraph takes effect.
United States — Louisiana
1 provisions
East Feliciana Parish’s police jury may create special taxing districts and, with voter approval, levy a sales and use tax up to 1% or an ad valorem tax in the district.
United States — Louisiana
1 provisions
The board may levy and collect an annual district tax, assessors must enter it on the tax roll, and the tax collector must collect it like other district taxes.
United States — Louisiana
1 provisions
This section defines terms used in the chapter, including tax sale, tax lien, tax debtor, tax notice party, and related property and certificate terms.
United States — Louisiana
1 provisions
Taxing authorities must give the parish single collector at least 60 days’ notice before a tax, interest, or penalty rate change takes effect, unless the collector allows a shorter time.
United States — Louisiana
1 provisions
Certain local governing authorities may levy a cigarette-papers sales tax, subject to stated caps and package exceptions, and the proceeds must be dedicated to specified parish or program uses.
United States — Louisiana
1 provisions
This section requires the tax collector to prepare, file, deliver, and announce the terms of a tax lien certificate auction, and it sets a seven-year limit for enforcing the lien.
United States — Louisiana
1 provisions
The tax collector must advertise, conduct, and complete tax lien auctions under set timing and bidding rules, and then issue and record the tax lien certificate after the auction.
United States — Louisiana
1 provisions
If a tax collector pays the wrong taxing authority, the collector must withhold that amount from later payments and send the withheld collections to the authority that should have received them. If the collector fails to do this, the commission is forfeited.