Louisiana Administrative Code Title 61 - REVENUE AND TAXATION
Louisiana Administrative Code (LAC) Title 61 - Revenue and Taxation outlines the rules and regulations adopted by the Louisiana Department of Revenue (LDR) to administer and enforce the state’s tax laws. It covers a wide range of state tax matters, including income tax, sales and use tax, severance tax, excise taxes, and administrative procedures.
📘 Structure and Key Chapters in LAC Title 61
(Chapter names may vary slightly but are commonly organized as follows:)
Part I – Taxes Collected and Administered by LDR
Chapter 1: Income Tax
Individual income tax rules
Corporate and franchise taxes
Deductions, credits, and filing requirements
Chapter 2: Sales and Use Tax
Definitions, exemptions, and exclusions
Taxable and non-taxable transactions
Collection responsibilities and filing procedures
Chapter 3: Severance Tax
Tax on natural resources like oil, gas, and timber
Calculation methods and exemptions
Chapter 5: Miscellaneous Excise Taxes
Taxes on alcohol, tobacco, and fuels
Special industry-based taxes
Chapter 7: Inheritance and Gift Taxes (Mostly historical/repealed content)
Chapter 9: Tax Credits and Incentives
Includes programs like the Angel Investor Credit, Enterprise Zone, etc.
Part II – Administrative Procedures and Rules
Chapter 1: General Administrative Provisions
Filing requirements
Deadlines and extensions
Definitions and scope
Chapter 3: Hearings and Appeals
Procedures for disputing tax assessments
Administrative law judge proceedings
Chapter 5: Interest and Penalties
Interest accruals, penalty schedules
Waivers and abatement procedures
Part III – Electronic Filing and Technology
Covers:
Mandatory e-filing for certain returns
Standards for electronic payments
LDR’s technology systems and portals
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