Part I - GENERAL POWERS AND DUTIES OF COLLECTOR
- Section 47:1501 - Definitions
- Section 47:1502 - Administration by collector
- Section 47:1502.1 - Merger and consolidation of state tax collector for the city of New Orleans, into the collector of revenue; transfer of functions, records, money, and equipment; additional powers and functions of collector of revenue; transfer of functions, records, money, equipment and powers to the city of New Orleans
- Section 47:1503 - Powers of authorized representatives of collector
- Section 47:1504 - Organization of Department of Revenue
- Section 47:1504.1 - Criminal history information; access to federal tax information
- Section 47:1505 - Collector's bond
- Section 47:1506 - Collector's records
- Section 47:1506.1 - Microfilm or microfiche records; electronic digitized records
- Section 47:1507 - Authentication of secretary's records; fees for searching for documents
- Section 47:1508 - Confidentiality of tax records
- Section 47:1508.1 - Unauthorized disclosure of information
- Section 47:1509 - Publication of tax information
- Section 47:1510 - Preservation of returns and reports
- Section 47:1511 - Power to make rules and regulations
- Section 47:1512 - Power to employ counsel; attorney fees
- Section 47:1513 - Power to administer oaths
- Section 47:1514 - Power to extend time to file returns and pay tax
- Section 47:1515 - [Repealed]
- Section 47:1515.1 - Sales tax refund; new housing construction
- Section 47:1515.2 - Authority to collect fees; office of conservation
- Section 47:1515.3 - Authority to collect severance taxes; Department of Agriculture and Forestry
- Section 47:1516 - Out-of-state debt collection
- Section 47:1516.1 - In-state debt collection
- Section 47:1517 - Tax exemption budget
- Section 47:1517.1 - Tax incentives; state agencies and state offices that administer tax incentives; reporting requirements
- Section 47:1518 - Authority to require whole-dollar reporting on tax returns
- Section 47:1519 - Payment of taxes by electronic funds transfer; credit or debit cards; other
- Section 47:1520 - Electronically filed returns; signatures
- Section 47:1520.1 - Electronically filed returns; signatures and direct deposit
- Section 47:1520.2 - Electronically filed claims for refunds; overpayment of sales tax
- Section 47:1521 - Immediate disposition of collections
- Section 47:1522 - Alternative dispute resolution
- Section 47:1523 - Reciprocal agreements; federal government
- Section 47:1524 - Tax credit registry; requirements; limitations
- Section 47:1525 - Louisiana Tax Institute; membership, terms, and duties and powers