Collections
Louisiana Administrative Code

Part I

LAC 61:I

Taxes Collected and Administered by the Secretary of Revenue

State of Louisiana

1Office of the Secretary 2Alcoholic Beverages 3Corporation Franchise Tax 9Hazardous Waste Tax 10Income: Pass-Through Entities 11Corporation Income Tax 13Income: Individual 14Income: Partnerships 15Income: Withholding Tax 19Miscellaneous Tax Exemptions, Credits and Deductions 29Natural Resources: Severance Tax 31Petroleum Products: Gasoline Tax 33Petroleum Products: Special Fuels Tax 35Petroleum Products: Provisions Common to Taxes on Gasoline or Motor Fuel and Lubricating Oils 39Public Utilities and Carriers: Transportation and Communications Tax 41Public Utilities and Carriers: Natural Gas Franchise Tax 43Sales and Use Tax 44Sales and Use Tax Exemptions 49Tax Collection 51Tobacco Tax 53Miscellaneous Fees 55Electric and Hybrid Vehicles 61Motion Picture Production Tax Credit Program 63Motion Picture Production Tax Credit Program―Qualified Entertainment Company Payroll Tax Credit Program 65Louisiana Sound Recording Investor Tax Credit Program 67Louisiana Digital Media and Software Act 69Musical and Theatrical Production Income Tax Credit Program